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07/11/2024 Meeting
••• ••••• Meeting Location: Municipal Center Apple 7100 147th Street West Valley Apple Valley, Minnesota 55124 July 11, 2024 CITY COUNCIL INFORMAL MEETING TENTATIVE DISCUSSION ITEMS 5:30 PM 1. Council Discussion Items (10 min.) 2. Present 2023 Annual Comprehensive Financial Report (20 min.) 3. Discuss Proposed Water-Related Ordinance Revisions (15 mins.) 4. Park Referendum Update (20 min.) 5. Adjourn CITY COUNCIL REGULAR MEETING TENTATIVE AGENDA 7:00 PM 1. Call to Order and Pledge A. Oath of Office: City Clerk Scipioni 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 13, 2024, Regular Meeting B. Authorize Issuance of 1 to 4 Day Temporary On-Sale Liquor License for Apple Valley American Legion, Post 1776, at 14521 Granada Drive on August 24, 2024 C. Receive 2023 Annual Comprehensive Financial Report D. Approve ALF Ambulance 2025 Budget E. Approve Reduction of Financial Guarantees F. Adopt Resolution Approving 25 Ft. Setback Variance from Cedar Avenue to Construct Canopy at Chick-Fil-A Restaurant on Lot 2, Block 1, Cub Foods Second Addition(7480 153rd Street W.) G. Approve Wetland Delineation for Property Located at 13199 Diamond Path H. Approve Memorandum of Understanding with United States Postal Inspection Service (USPIS) I. Authorize Project 2024-138, Booster Station Rehabilitation Phase 2 and Related Engineering Services J. Approve Bidder Qualification Selection Criteria for Project 2024-115, Family Aquatic Center Improvements, Associated with 2023 Parks Bond Referendum K. Approve 2024 Clean Water Fund Grant Agreement with Metropolitan Council L. Approve Joint Powers Agreement with Dakota County for Project 2024- 112, Pedestrian and Bicycle Plan Update M. Approve Renewal of Agreement with CivicPlus, LLC, d/b/a CivicPlus, for CivicRec Parks and Recreation Management Software N. Approve Agreement with Cobalt Companies for Project 2024-120, 2024 Streetscape Reconditioning Services O. Approve Change Order No. 2 for Project 2021-172, Police Garage P. Approve Change Order No. 3 to Agreement with All-American Ice, LLC, d/b/a All-American Arena Products, for Project 2024-127, Hayes Arena Ice System Replacement,Associated with 2023 Parks Bond Referendum Q. Approve Change Order No. 22 for Apple Valley Fire Station#2 and Improvements to #1 & #3 R. Approve Acceptance and Final Payment on Agreement with Horizon Chemical, LLC, d/b/a Horizon Commercial Pools, for AVFAC Strainers, Leak Detection, and Pipe Repair S. Approve Acceptance and Final Payment on Agreement with McNamara Contracting, Inc., for Project 2023-101, 2023 Street and Utility Improvements T. Approve Acceptance and Final Payment on Agreement with McNamara Contracting, Inc., for Project 2023-105, 2023 Street Improvements U. Approve Personnel Report V. Approve Claims and Bills 5. Regular Agenda Items A. Recognition of League of Minnesota Cities James F. Miller Leadership Award B. Adopt Resolution Providing for Competitive Negotiated Sale of $26,495,000 General Obligation Bonds, Series 2024A 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.applevalleymn.gov • ITEM: 2. • •• ••• ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Informal Agenda Item Description: Present 2023 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 2023 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 2023 Annual Comprehensive Finance Report and review their Management Report at the informal work session on July 11, 2024. 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 5) 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 2023 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 twelfth 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 2022 Annual Comprehensive Financial Report. The Popular Annual Financial Report for 2022 received the Award for Outstanding Achievement in Popular Annual Financial Reporting program administrated by the GFOA, for the sixth 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 Exhibit Annual Comprehensive Financial Report City of Apple Valley, Minnesota Year Ended : December 31, 2023 „).. :•(4..;:. fri . ,-,...tp,; , • .1, ..:i• f •., •y,-"v; j. . ?....: tg,to vie -utaYAF„ : ryi.strfl• e..., ,ylek-tro.-. ..4-I,. • :'(:.4:?%4 n 1' all'il•ir .' -- t .141*(,,..,:••,,,') .i,4-1.1.....:4, N i•''..`a; .etic..., ,...44-4•0 P• i•. . 1 .•43.•4..1).SI'''..C...1„W 4.1 ' • • • t 'era'fp, • .11Z., th ,6 i.e.*,••i. :. • •• 1. • • • • f • ... '' i i ;• /(:::' ci . i A in t ii,..A0 6., )41441k: if. "eN f t • lki Iv, -jt• .4**11111°51r1111"4".49 1 7 ps, .:-..t..,, •- 01 ., . ..... Virt ,407 It lilee',. ‘ttlitt itr 1, a iffeitor- . t- t 0 r 7, IV, CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Annual Comprehensive Financial Report for the Year Ended December 31,2023 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 ORGANIZATIONAL STRUCTURE ii LETTER OF TRANSMITTAL CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING x FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 1-4 MANAGEMENT'S DISCUSSION AND ANALYSIS 5-20 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 21 Statement of Activities 22-23 Fund Financial Statements Governmental Funds Balance Sheet 24-25 Reconciliation of the Balance Sheet to the Statement of Net Position 26 Statement of Revenue,Expenditures, and Changes in Fund Balances 27-28 Reconciliation of the Statement of Revenue,Expenditures,and Changes in Fund Balances to the Statement of Activities 29 Statement of Revenue,Expenditures, and Changes in Fund Balances— General Fund—Budget and Actual 30 Proprietary Funds Statement of Net Position 31-34 Statement of Revenue,Expenses, and Changes in Net Position 35-36 Statement of Cash Flows 37-38 Notes to Basic Financial Statements 39-80 REQUIRED SUPPLEMENTARY INFORMATION PERA—General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 81 Schedule of City Contributions 81 PERA—Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 82 Schedule of City Contributions 82 Apple Valley Firefighters' Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios 83 Schedule of City Contributions 84 Other Post-Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios 85 Notes to Required Supplementary Information 86-94 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 95 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 96 Nonmajor Special Revenue Funds 97 Combining Balance Sheet 98-99 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 100-101 Nonmajor Debt Service Funds 102 Combining Balance Sheet 103-104 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 105-106 Nonmajor Capital Projects Funds 107-108 Combining Balance Sheet 109-112 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 113-116 General Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 117-122 Road Improvements Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 123 Future Capital Projects—Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 124 Cable TV Special Revenue Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 125 Valleywood Golf Special Revenue Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 126 EDA Operations Special Revenue Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 127 Education Building Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 128 Capital Building Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 129 Cable Capital Equipment Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 130 Cable Capital Equipment/PEG Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 131 Park Facilities Maintenance Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 132 Fire Facilities Maintenance Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 133 CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Table of Contents(continued) Page SUPPLEMENTARY INFORMATION(CONTINUED) Combining and Individual Fund Statements and Schedules(continued) 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 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, 2023 ELECTED OFFICIALS Term Expires Clint Hooppaw Mayor December 31,2026 John Bergman Councilmember December 31,2026 Thomas Goodwin Councilmember December 31,2024 Ruth Grendahl Councilmember December 31,2024 Thomas Melander Councilmember December 31,2026 ADMINISTRATION M. Thomas Lawell City Administrator Pamela Gackstetter City Clerk Ronald Hedberg Finance Director/Treasurer Matt Saam Public Works Director Nick Francis Police Chief Matt Nelson Fire Chief Tim Benetti Community Development Director Eric Carlson Parks and Recreation Director Joe Rotz 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 cPlanEconomic ning Development -" Commission Authority City Attorney(contractual) City Administrator Ad r Community Finance Administration Police Fire Parks& Public Development Recreation Works • `-71 T-' 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 Appleil 7100 147th St. W www.ci.apple-valley.mn.us Valley Apple Valley, MN 55124 June 13,2024 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, 2023, 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, 2023, 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, 2023, 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. The 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 2023 population of 56,252, according to the Metropolitan Council. CITY OF APPLE VALLEY I S I� r . i _0, l-- — — i , —..- , *Al St. Paul -'1111M111AV" Minneapolis f .-1, ?I-Hi r l MUM - l‘— — onaI— aaa ,, 1 i 41:16 wit ad i Madl fAen tCe Regbnel Trartzi[Center liilb f METRO Red Line Apple Z A�S valley —L, .(... , . 0 2-5 5 10 15 20 Miles METRO Red Line - A ii, Connection to Central Cities ---- and MSP International Airport CI -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 2023,for example,is 2.0 percent,compared to the state of Minnesota's rate of 2.9 percent and the national unemployment rate of 3.5 percent. Unemployment Rate Dec. 2023 Dec. 2022 Dec. 2021 Dec. 2020 Dec. 2019 City of Apple Valley 2.0% 2.2% 2.0% 4.0% 2.6% Dakota County 2.2% 2.7% 2.4% 4.3% 2.9% State of Minnesota 2.9% 3.2% 2.6% 4.9% 3.2% National 3.5% 3.3% 3.7% 6.5% 3.4% (Source:MN Dept.of Economic Development) -V- Housing Values Home values in the Cityare continuing a positive Assessors Estimated Market Value b Median Value Homesteaded Residential trend,reflecting the current strength of the local housing $ '°°°°° market. The County Assessor's estimated residential 5350.000 SI51.400 market value for the median valued home increased S302.300 $300.000 — approximately 16.6 percent for 2023, which is at a „,,,=mtp '°° historic pace when compared to previous years. S2s0,00° 5.,�,ao ' '''°° Assessor values for 2024 and 2025 show valuation S200.000 increases moderating. s,s0.000 u w r w R en gn y,E n R R R Increase in Median Value Home Tax Payable Year 2018 6.2% 2019 9.0% 2020 6.7% 2021 3.0% 2022 6.0% 2023 16.6% 2024 2.8% 2025 (Preliminary) (0.9%) 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 estimated at 56,252 by the Metropolitan Council for 2023. The average age is 38 and the median household income is estimated at $97,588 in 2022 by the American Community Survey, compared to an average age of 32 and household income of$90,162 as reported in the 2020 U.S. 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 2023, a total of$21.7 million of market $e $160 value was added to the City's tax base and se • s14° current data indicates is increasing for the s s, coming year. Total market value increased, > $s $120 approximately 16.1 percent, to $7.7 billion for ss $l°° _ o 2023, resulting from market value appreciation a_a • $8° =E and additional residential construction. a sso f Conditions look to improve with county assessor $ u - data for payable 2024 showing a 4.8 percent increase to$8.1 billion in total city-wide taxable a $20 market value, of which$71 million results froms 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 new construction for payable 2024 and eel.New Market Value Added(in millions) Total Market Value(in billions) $297 million in appreciation in existing properties. Major Initiatives In 2023,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 2023, 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 r has averaged 80 units per year, and 2023 saw Residential Building Permits 17 single-family units constructed, valued at goo $4.1 million. In 2023, there were no new 200 multi-family permits issued for construction, as the previous permits projects are being completed S00 and absorbed into the marketplace. The taxable '00 value of these recent projects will come online for 300 taxes payable in 2023 and into 2024. In 2022,the 700 permitting and construction start of Applewood Point, a 98-unit project, took place, with its 2014 2015 2016 2011 2016 201f 2W0 2021 2022 2023 completion achieved in late 2023. • total Re,dental UnAs .we F.rttRy Units The construction of new single-family properties Residential Construction(new 8 remodeling)Values continues at a lower level than previous history, S60'00°•°0° which results from the lower availability of fully sS0•m0.°oo developed lots,the valuation added by remodeling $eo.oo°.000 and renovations is being maintained at a high ssa000000 _ level, valued at over $38.6 million. This reflects homeowners' continued interest in investing in uo•000•000 their properties. s'°°0o.00o S 2014 2015 2016 2012 20111 2011i 2020 2021 2022 2of Commercial Development —New SKI&Family Re,ident..l Construction V.1ue —Residential Alteration Value, Commercial and industrial development - continued to improve in 2023, with total Commercial-Industrial Construction improvement values, including commercial Value alterations,totaling$54.5 million. 5loom,000 New permitted commercial construction projects 580,000,000 included a number of retail locations, including Sbo 000 000 Cider Ridge Marketplace, Floor and Decor Store, Lunds & Byerly's grocery store, new Health Wow." Partners Clinic, Chafin Vet Clinic, Popeye's 520,000,000 Louisianna Kitchen, a new Chase Bank location, Schuler Shoes, along with a number of tenant 5 buildouts at the Orchard Place development near 2014 m1s 2016 7017 2o1e 7019 2020 7021 2022 2023 157th Street and Pilot Knob Road. • Total Commercial Construction Velure Commercial projects permitted in 2022 and completed in 2023 include the 117,000 ft2 Apple Valley Commerce Center and the 112,000 ft2 Johnny Cake Business Center. -vii- Upcoming initiatives include: Orchard Place Commercial—Mixed-Use Business Campus In 2024,approximately 350 acres of mixed business campus will continue to be master planned,with some mixed uses proposed beginning development in the area having already been recently mined for aggregate. Significant public infrastructure improvements, including roads, trails, ponding, and park improvements, will be part of the plan and coincide with private development. Open to Business—Since its inception in 2013,the Open to Business(OTB)program has assisted individual businesses and entrepreneurs that need business advice, counseling, and access to capital that is not available from the commercial banking system. Experienced advisors offer their services free of cost due to the collaboratively funded effort with the Apple Valley EDA and the Dakota County Community Development Agency. The program has provided direct financing to help fill gaps for these smaller businesses in order to receive larger loans from traditional lenders. In 2021 and 2022, OTB served over 30 Apple Valley business inquiries,which included residents seeking to develop a business, and businesses seeking to move into the City by providing assistance in developing business plans and applying for financing. Also in 2021, OTB launched the OTB Business Boot Camp; new business strategies for marketing,planning,and updating business plans.A greater emphasis is placed on internet marketing, sales, and the role of social media and online purchasing. In 2023, OTB provided one-on-one business advising to 29 local businesses(76 percent startups vs.24 percent existing businesses) and contributed over 250 hours of technical assistance. This assistance eventually helped secure over $115,000 in direct lending; almost $350,000 in owner equity; and just over $300,000 in access to capital for businesses. Apple Valley Lincoln/Ford Redevelopment—A redevelopment of the Apple Valley Collision property to a 28,000-sq. ft. Apple Auto Lincoln dealership,located at 7125 151st Street West. Apple Valley Square 7th Addition — A proposed subdivision of Apple Valley Square 4th Addition into two lots,with the construction of a 2,347-sq. ft.restaurant. 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 2023, over $11.3 million was invested to maintain the infrastructure and included the following significant projects: • Reconstruction of street and utilities on Walnut Lane and Juniper Lane and the Greenleaf 4th Subdivision area. • Reconstruction of Hayes Road from 140th to 150th Streets. • Street and utility improvements on 142nd Street from Cedar to Galaxie Avenue. • Street improvement on Hayes and 157th Streets. • Additional resurfacing of streets throughout the community to preserve their useful lives. Long-Term Financial Planning In developing the annual budget,the City follows five core fiscal principles. These include: • Focus on the provision of basic city services and fund their provision at adequate levels. • Estimate anticipated revenues at realistic levels. • Retain adequate reserves to protect against fiscal uncertainty. • Anticipate continued community growth and program capital improvements to serve our growing community. • Demonstrate strong stewardship of existing infrastructure and plan for its repair/replacement in a proactive manner. -viii- Each year, the City adopts a five-year Capital Improvement Plan (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 2024-2028 CIP identifies $279.3 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 2024-2028 CIP includes $73 million of various park improvements authorized by citizens in a park referendum held in the fall of 2023, the continued street and utility reconstruction and reconditioning program, which totals $56.2 million over the next five years, and $53 million of building improvements at the Central Maintenance Facility and a new fire station and a new police operations/garage building, funded with the issuance of capital improvement 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, 2023, the effective duration of the investment portfolio was 1.71 years, compared to an effective duration of 1.96 years at December 31, 2022. The City's average return on investments in 2023 was 4.96 percent, compared to 2022,which was negative 4.41 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 31,2022. This is the 12th 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 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 Ronald Hedberg Finance Director -ix- GD 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, 2022 ei 2..A... P- 2j4n Executive Director/CEO -x- FINANCIAL SECTION PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA .I Y 1. ..-(R 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 REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS 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, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of December 31, 2023, and the respective changes in financial position, and,where applicable, cash flows thereof,and the 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 of the notes to basic financial statements, in fiscal 2023, the City adopted new accounting guidance, Governmental Accounting Standards Board (GASB) Statement No. 96, Subscription-Based Information Technology Arrangements. 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 for 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 supplementary information, 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 13, 2024, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. Wail , K - - c' . , P. A . Minneapolis,Minnesota June 13,2024 -4- CITY OF APPLE VALLEY Management's Discussion and Analysis Year Ended December 31,2023 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, 2023. 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 $319,886,025 (net position). Of this amount, $63,651,756 (unrestricted net position) may be used to meet the City's ongoing obligations to citizens and creditors; $24,923,802 is restricted for specific purposes(restricted net position); and $231,310,467 represents the net investment in capital assets. The City's total net position increased by$21,813,227 during the year ended December 31,2023. • As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of$72,522,093, a decrease of$1,694,979. • At the end of the current fiscal year, unassigned fund balance for the General Fund was $21,306,237, or 55.7 percent, of total General Fund expenditures based on 2024 budgeted expenditure levels. • The City's long-term debt decreased by$1,958,259, or 5.0 percent, during the current fiscal year. • The City implemented Governmental Accounting Standards Board (GASB) Statement No. 96, Subscription-Based Information Technology Arrangements (SBITAs), in fiscal 2023. This standard provided new guidance on the accounting and reporting for SBITAs for government end users. Implementation resulted in the reporting of new "right-to-use" technology subscriptions assets and subscription liabilities for certain SBITAs. However,the implementation did not result in the restatement of beginning net position or fund balances. This change is further described in Note 1 of the notes to the basic financial statements. 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. Capital Projects Fund, Construction Projects Capital Projects Fund, and Future Capital Projects — Capital Projects Fund, all of which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for its General Fund, Road Improvements Capital Projects Fund, Future Capital Projects — Capital Projects Fund, Cable TV Special Revenue Fund, 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, Cable Capital Equipment/PEG Capital Projects Fund, Parks Facilities Maintenance Capital Projects Fund, and Fire Facilities Maintenance 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 nonmajor 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$319,886,025 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 31,2023 and 2022 Governmental Activities Business-Type Activities Totals 2023 2022 2023 2022 2023 2022 Assets Current and other assets $ 97,195,524 $105,762,189 $ 30,939,898 $ 27,547,766 $ 128,135,422 $133,309,955 Capital assets,net 140,644,038 124,505,762 120,739,836 117,192,161 261,383,874 241,697,923 Total assets $237,839,562 $230,267,951 $151,679,734 $ 144,739,927 $389,519,296 $375,007,878 Deferred outflows of resources Pension plan deferments $ 17,867,013 $ 19,321,004 $ 504,692 $ 836,223 $ 18,371,705 $ 20,157,227 OPEB plan deferments 392,616 415,620 73,562 74,325 466,178 489,945 Total deferred outflows of resources $ 18,259,629 $ 19,736,624 $ 578,254 $ 910,548 $ 18,837,883 $ 20,647,172 Total assets and deferred outflows of resources $256,099,191 $250,004,575 $ 152,257,988 $ 145,650,475 $408,357,179 $395,655,050 Liabilities Other liabilities $ 8,772,818 $ 10,693,070 $ 1,442,861 $ 1,369,225 $ 10,215,679 $ 12,062,295 Noncurrent liabilities 42,592,708 59,726,764 13,589,264 15,451,976 56,181,972 75,178,740 Total liabilities $ 51,365,526 $ 70,419,834 $ 15,032,125 $ 16,821,201 $ 66,397,651 $ 87,241,035 Deferred inflows of resources Lease revenue for subsequent years $ 4,556,527 $ 5,649,059 $ — $ — $ 4,556,527 $ 5,649,059 Pension plan deferments 15,477,787 3,205,568 615,048 45,720 16,092,835 3,251,288 OPEB plan deferments 1,199,412 1,222,290 224,729 218,580 1,424,141 1,440,870 Total deferred inflows of resources $ 21,233,726 $ 10,076,917 $ 839,777 $ 264,300 $ 22,073,503 $ 10,341,217 Net position Net investment in capital assets $ 119,581,864 $115,728,602 $111,728,603 $ 107,099,860 $231,310,467 $222,828,462 Restricted 24,923,802 17,729,142 — — 24,923,802 17,729,142 Unrestricted 38,994,273 36,050,080 24,657,483 21,465,114 63,651,756 57,515,194 Total net position $ 183,499,939 $169,507,824 $136,386,086 $ 128,564,974 $319,886,025 $298,072,798 Total liabilities,deferred inflows of resources,and net position $256,099,191 $250,004,575 $152,257,988 $ 145,650,475 $408,357,179 $395,655,050 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$63,651,756 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$13,992,115, and an increase in business-type activities of$7,821,112, for a net total government-wide increase of $21,813,227 in net position. -8- Capital asset additions financed with grants, a property tax levy, and available internal resources caused the increase in the City's capital assets. Changes in the City's proportionate share of two state-wide defined benefit pension plans administered by the Minnesota Public Employees Retirement Association contributed to the changes in noncurrent liabilities and deferred inflows of resources. Increases in restricted net position related to amounts restricted for capital acquisition. The following table provides a condensed version of the Statement of Activities for the year ended December 31, 2023 with comparative amounts for the year ended December 31, 2022: Table 2 Change in Net Position for the Years Ended December 31,2023 and 2022 Governmental Activities Business-Type Activities Total 2023 2022 2023 2022 2023 2022 Revenues Program revenues Charges for services $ 9,622,062 $ 10,252,051 $ 29,923,443 $ 28,552,473 $ 39,545,505 $ 38,804,524 Operating grants and contributions 4,566,304 1,922,964 - 50 4,566,304 1,923,014 Capital grants and contributions 7,451,604 8,147,595 5,969,129 2,288,860 13,420,733 10,436,455 General revenues Property taxes 32,508,106 30,890,241 121,000 121,000 32,629,106 31,011,241 Other taxes 147,716 164,660 - - 147,716 164,660 Franchise taxes 1,229,429 1,277,756 - - 1,229,429 1,277,756 Grants and contributions not restricted to specific programs 125,944 255,541 - - 125,944 255,541 Other 18,148 49,836 - - 18,148 49,836 Investment earnings(losses) 3,691,110 (2,877,931) 1,039,595 (877,390) 4,730,705 (3,755,321) Gain on sale of assets 210,686 95,926 7,895 - 218,581 95,926 Total revenues 59,571,109 50,178,639 37,061,062 30,084,993 96,632,171 80,263,632 Expenses General government 8,535,673 8,253,575 - - 8,535,673 8,253,575 Public safety 16,937,626 15,362,005 - - 16,937,626 15,362,005 Public works 11,637,069 11,621,460 - - 11,637,069 11,621,460 Parks and recreation 10,417,136 9,419,650 - - 10,417,136 9,419,650 Interest and fiscal charges 694,490 555,535 - - 694,490 555,535 Municipal liquor - - 10,075,982 9,962,867 10,075,982 9,962,867 Sports arena - - 1,107,393 1,031,625 1,107,393 1,031,625 Water and sewer - - 11,851,009 11,281,814 11,851,009 11,281,814 Storm drainage - - 2,678,546 2,402,836 2,678,546 2,402,836 Cemetery - - 231,435 204,912 231,435 204,912 Street light utility - - 652,585 544,161 652,585 544,161 Total expenses 48,221,994 45,212,225 26,596,950 25,428,215 74,818,944 70,640,440 Increase in net position before transfers 11,349,115 4,966,414 10,464,112 4,656,778 21,813,227 9,623,192 Transfers 2,643,000 1,625,190 (2,643,000) (1,625,190) - - Change in net position 13,992,115 6,591,604 7,821,112 3,031,588 21,813,227 9,623,192 Net position-beginning 169,507,824 162,916,220 128,564,974 125,533,386 298,072,798 288,449,606 Net position-ending $183,499,939 $169,507,824 $ 136,386,086 $128,564,974 $319,886,025 $298,072,798 Governmental Activities-The City's net position for governmental activities increased by$13,992,115, or 8.3 percent, after $2,643,000 of net transfers from business-type activities. Key elements of this increase are seen in the table above. -9- Revenues increased overall by$9,392,470, or 18.7 percent. This change included: • An increase in operating grants and contributions,resulting from the additional public safety state aid revenue recognized in the current year and due to the spending of the American Rescue Plan Act(ARPA)grant during the year. • An increase in investment earnings (losses), due to increases in interest rates and favorable fair value adjustments on the City's investment portfolio. Expenses increased overall by$3,009,769, or 6.7 percent. This increase included: • The parks and recreation function increased $997,486 related to increases in parks maintenance-related expenses and improvements at the Valleywood Golf Course. • The public safety function increased$1,575,621,mostly in police personal service-related costs. The following graphs reflect revenue by source in the governmental activities the last two years: 2023 Revenues by Source—Governmental Activities Other Charges for 7% Services 16% ---------.14 Grants Taxes— 20% 57% 2022 Revenues by Source—Governmental Activities Other Charges for (5%) Services 21% Taxes 64% Grants 20% -10- 2023 Expenses—Governmental Activities Other 10�o General Parks and Government Recreatio' 1.8°o 22% 1 Public Safety Public Works 35% 24% 2022 Expenses—Governmental Activities Other 1% General Parks and Government Recreation 18% 21% s a Public Works) 26% Public Safety 34% The expenses in the graphs above for governmental activities show the amounts spent on different activities for 2023 and 2022. 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 increased $1,370,970 in the current year, due mainly to increased fees related to utilities in the current year. • About 82 percent of all business-type activity expenses are from the municipal liquor and water and sewer operations. • Capital grants and contributions increased in the current year in the storm drainage activities related to increases in developer contributed capital. • Investment earnings increased, due to a turnaround in the market conditions in fiscal 2023. • Overall, business-type activities generated an increase in net position before transfers of $10,464,112. After considering net of transfers out to governmental activities totaling $2,643,000,net position increased by$7,821,112. Revenues and Expenses—Business-Type Activities $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $— Municipal Sports Arena Water and Storm Drainage Cemetery Street Light Liquor Sewer Utility ❑Revenues(Excluding Capital Grants) ■Expenses -12- 2023 Revenues by Source—Business-Type Activities Capital Grants and Contributions 16% Other 3% Charges for Services 81% 2022 Revenues by Source—Business-Type Activities Capital Grants and Contributions 8% Other (3%) Charges for Services 95% -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$72,522,093, a decrease of$1,694,979 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 $24,302,666. 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 55.7 percent of subsequent year budgeted expenditures and 49.4 percent of subsequent year budgeted expenditures and transfers out. Total fund balance for the City's General Fund increased by $3,490,869 during 2023. Key factors in this increase are as follows: • The City adopted a balanced budget prior to the start of the current year. • Taxes increased$1,241,437 from the prior year, due to an increase in the tax levy for 2023. • Intergovernmental revenue increased $2,805,562, mainly the result of additional public safely state aid in the current year. • Investment earnings were $1,517,389 higher than the prior year related to improved market conditions. • Intergovernmental revenues were $2,571,816 over the final budget, due to the new public safety state aid. • Investment earnings were $609,786 higher than anticipated, due to market conditions as previously mentioned. • Expenditures increased $2,337,739, or 7.0 percent, in the current year with increases spread across several functional areas. The largest increase was in public safety totaling $1,459,971, mostly in police personal service-related costs. • Expenditures were $1,036,967 under the 2023 budgeted amounts, mostly due to position vacancies. • Net transfers in (out) were $2,859,000 in the General Fund, the majority to the Road Improvements and to the Valleywood Improvements Capital Projects Funds. -14- American Rescue Plan Act Special Revenue Fund In fiscal 2021, the City received ARPA funding. The fund balance at the end of 2023 is a negative $51,862,which increased from 2022, due to the result of investment earnings in the amount of$134,609. 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 2023 is $8,882,682, which increased $961,410 from the prior year. The increase results from revenue from special assessments of $679,958 and investment earnings of $284,102 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 2023 is negative $1,049,532, improving $1,530,720 from the prior year, and results from the collection of Minnesota Supplemental Aid (MSA) in 2023. Transfers totaling $4,575,000 from the General Fund and Future Capital Projects — Capital Projects Fund were anticipated in the 2023 budget and were included in 2023. 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 2023 is $5,138,470, which is a decrease of$7,828,096 from the prior year, due to bonds issued in the prior year and large project expenditures in the current year,drawing down bond proceeds as planned. 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 2023 is $1,482,763,which is a decrease of$1,174,503 from the prior year. Development projects accounted for in this fund in 2023 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 2023 is $11,888,037, which is a decrease of$1,235,498 from the prior year. A transfer of$1,000,000 to the nonmajor Valleywood Improvements Capital Projects 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. The total net position of all enterprise funds totals $136,670,095, $111,728,603 of which is capital assets, net of related debt, and in total, is an increase of$7,797,779 from the prior year. The total unrestricted net position for all proprietary funds for the year was $24,941,492, an increase of$3,169,036. Municipal Liquor Fund The net position in the Municipal Liquor Fund decreased $1,123,675 after current year transfers out of $1,850,000. Operating revenues decreased $100,480, or 0.9 percent, in the current year. Operating expenses increased$182,818,mainly in personal costs and other charges. Sports Arena Fund The Sports Arena Fund posted a decrease in net position of $258,203, which is after inclusion of an annual $121,000 property tax levy. In the current year, operating revenue decreased $2,582, while operating expenses increased$75,426,mainly in personal services. 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 $18,090,397, an increase of$2,502,473. Net position increased $4,941,070 in the current year, due to current year operations and $2,699,705 in capital contributions. Operating expenses increased $639,091, mainly in sewer charges, which increased $379,171. Total net investment in capital assets totaled$67,651,488,an increase of$2,438,597. Storm Drainage Fund The Storm Drainage Fund increased its net position by $4,060,705, due to current year operations and $3,269,424 in capital contributions. The storm water utility operating revenues increased $369,656, approximately 12.9 percent,resulting from a rate increase of 10.0 percent in 2023. Cemetery Fund The Cemetery Fund increased its net position by $128,462, which resulted from continued sales during the year. Street Light Utility Fund The Street Light Utility Fund increased its net position by$49,420 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 were made to the adopted budget increasing expenditures by$583,645. Total actual revenues came in over budget by$3,068,382. Some notable actual results to budget include: • Intergovernmental revenues were over budget by $2,571,816, due to new state public safety aid previously discussed. • Investment earnings came in $609,786 over budget and resulted from improved market conditions. Total actual expenditures are below the amended budget by $1,036,967. When comparing budget to actuals, some of the notable variances include: • General government was under budget by$883,433 spread across multiple departments, of which $489,448 was in personal services coming under budget due to position vacancies. A positive budget variance in information technology of $193,968 was experienced in capital outlay and other current expenditures. • Public works was lower than budget by $529,992, spread across multiple departments with the highest being streets,which was lower than budget by$350,361. Budget savings of$301,519 was also seen in personal services, due to position vacancies and reduced overtime for snow and ice removal. • Parks and recreation was over budget by $209,333 spread across parks maintenance, Redwood Community Pool, Apple Valley Family Aquatic Center, and Apple Valley Community Center, which were over budget by $85,455, $47,512, $136,784, and $65,157, respectively. Favorable variances were experienced in parks and recreation, including parks and recreation administration, recreation programs, and Apple Valley Senior Center, which were under budget by$94,746, $25,600, and$5,229,respectively. -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, 2023 amounts to $259,441,779 (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, leased assets, and technology subscriptions. Total depreciation/amortization charged in 2023 was $13,645,971. City of Apple Valley's Capital Assets Table 3 Capital Assets Governmental Activities Business-Type Activities Total 2023 2022 2023 2022 2023 2022 Capital assets Land and land improvements $ 6,752,808 $ 5,572,352 $ 6,249,354 $ 6,159,952 $ 13,002,162 $ 11,732,304 Construction in progress 18,876,563 8,361,226 1,636,401 399,503 20,512,964 8,760,729 Buildings 42,367,181 42,299,408 21,943,545 21,932,440 64,310,726 64,231,848 Other improvements 28,398,150 27,861,533 189,184,237 182,979,914 217,582,387 210,841,447 Furniture and equipment 25,483,865 23,510,879 6,516,808 5,947,359 32,000,673 29,458,238 Infrastructure 158,039,651 149,064,050 — — 158,039,651 149,064,050 Leased assets — — 1,298,265 1,298,265 1,298,265 1,298,265 Technology subscriptions 547,538 — 275,279 — 822,817 — Less accumulated depreciation/amortization (139,821,718) (132,163,686) (106,364,053) (101,525,272) (246,185,771) (233,688,958) Total capital assets, net of depreciation/amortization $ 140,644,038 $ 124,505,762 $ 120,739,836 $ 117,192,161 $ 261,383,874 $ 241,697,923 Major capital asset additions during the current year included the following: • Infrastructure projects totaling approximately $9.4 million, including the following major projects: city-wide street and utility improvements, 157th and Hayes, Eagle Pointe, and Orchard Place 4th. • Multi-year building improvements continued with the replacement of Fire Station#2 project, and future new facilities at the Central Maintenance Facility. Both projects will be completed over the next couple of years. • Water and sewer additions totaled approximately $2.6 million, and were largely related to Orchard Place 4th and EaglePointe. • Storm drain additions totaled approximately$3.4 million, and were also largely for Orchard Place and EaglePointe. Technology subscriptions increased with the implementation of GASB Statement No. 96 by$822,817. 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 $37,343,942. Of this amount, $30,975,360 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$21,555,000. 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 2023 2022 2023 2022 2023 2022 General obligation bonds $ 21,555,000 $22,760,000 $ — $ — $ 21,555,000 $22,760,000 General obligation revenue bonds — — 7,185,000 7,820,000 7,185,000 7,820,000 General obligation revenue notes — — 2,235,360 2,696,196 2,235,360 2,696,196 Subtotal bonded debt 21,555,000 22,760,000 9,420,360 10,516,196 30,975,360 33,276,196 Financed purchases 85,390 138,319 — — 85,390 138,319 Lease liabilities — — 1,034,750 1,166,177 1,034,750 1,166,177 Subscription liabilities 333,384 — 160,024 — 493,408 — Unamortizedpremium 571,163 607,393 378,665 415,964 949,828 1,023,357 Compensated absences 3,364,136 3,240,373 441,070 457,779 3,805,206 3,698,152 Total $ 25,909,073 $26,746,085 $ 11,434,869 $ 12,556,116 $ 37,343,942 $ 39,302,201 The City's total bonded debt decreased by $2,300,836 during 2023, due to current year principal payments in the current year. 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 Plan, is an important part of the City's public process. The combination of these documents provides the framework that allows the City to address needed maintenance and provide for the growth and demands for service. Through innovation and efficiencies, the City continues to provide quality services that meet or exceed the expectations of our community members. Strong financial stewardship and quality customer service is a hallmark of the City's government and is evidenced by the City's AAA bond rating. Departments successfully managed their expenditures and, as a result, General Fund expenditures were approximately 2.80 percent below the authorized budget. 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 2024 fiscal year: • Property taxes are the largest source of revenue for supporting General Fund activities, contributing approximately 75.50 percent. In 2024,Minnesota cities are not subject to levy limits. • Property values in the City are rising, similar to trends in other areas. For the 2024 budget year, the median valued residential property increased by approximately 2.80 percent, down from a 16.70 percent increase in the previous year. Preliminary county data for 2025 indicates a 0.90 percent reduction in the median valued home, reflecting an adjustment to the escalation in values in prior years. • The total property tax levy increased 8.44 percent for 2024. • The taxes paid by the median valued home increased for 2024 to $1,366 from $1,274 in 2023, approximately 7.29 percent. • Contract settlements have been reached with each of the City's three unions through 2025. • A 5.00 percent increase in water and sanitary sewer utility rates was enacted for 2024 to fund operations and the utilities portion of the Street and Utility Infrastructure Preservation. Rates for the storm water utility increased by 15.00 percent to fund additional required storm water improvements and the street light utility rates increased by 10.00 percent. 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. -20- GOVERNMENT-WIDE FINANCIAL STATEMENTS CITY OF APPLE VALLEY Statement of Net Position as of December 31,2023 Governmental Business-Type Activities Activities Total Assets Cash and investments $ 79,313,619 $ 25,501,501 $ 104,815,120 Receivables Accounts and interest 1,177,632 3,969,246 5,146,878 Taxes 2,012,595 - 2,012,595 Special assessments 3,432,132 266,335 3,698,467 Due from other governmental units 1,757,328 133,249 1,890,577 Lease 4,601,296 - 4,601,296 Internal balances 1,304,015 (1,304,015) - Prepaids 424,047 350,072 774,119 Inventory 69,136 2,023,510 2,092,646 Land held for resale 1,877,559 - 1,877,559 Net pension asset 1,226,165 - 1,226,165 Capital assets Not depreciated/amortized 25,629,371 7,885,755 33,515,126 Depreciated,net of accumulated depreciation/amortization 115,014,667 112,854,081 227,868,748 Total assets 237,839,562 151,679,734 389,519,296 Deferred outflows of resources Pension plan deferments 17,867,013 504,692 18,371,705 OPEB plan deferments 392,616 73,562 466,178 Total deferred outflows of resources 18,259,629 578,254 18,837,883 Total assets and deferred outflows of resources $ 256,099,191 $ 152,257,988 $ 408,357,179 Liabilities Accrued salaries payable $ 1,001,751 $ 180,378 $ 1,182,129 Accounts payable 3,602,885 785,022 4,387,907 Contracts payable 2,177,256 102,624 2,279,880 Interest payable 27,038 12,724 39,762 Due to other governmental units 65,087 185,851 250,938 Claims incurred,but not reported 4,857 - 4,857 Unearned revenue 1,893,944 176,262 2,070,206 Net pension liability Due in more than one year 15,448,605 1,922,992 17,371,597 Total OPEB liability Due within one year 108,812 - 108,812 Due in more than one year 1,126,218 231,403 1,357,621 Long-term debt Due within one year 5,634,270 1,656,604 7,290,874 Due in more than one year 20,274,803 9,778,265 30,053,068 Total long-term debt 25,909,073 11,434,869 37,343,942 Total liabilities 51,365,526 15,032,125 66,397,651 Deferred inflows of resources Lease revenue for subsequent years 4,556,527 - 4,556,527 Pension plan deferments 15,477,787 615,048 16,092,835 OPEB plan deferments 1,199,412 224,729 1,424,141 Total deferred inflows of resources 21,233,726 839,777 22,073,503 Net position Net investment in capital assets 119,581,864 111,728,603 231,310,467 Restricted for Debt service 1,749,387 - 1,749,387 Tax increment financing 3,147,931 - 3,147,931 Economic development 1,438,249 - 1,438,249 Police forfeiture 241,185 - 241,185 Public safety 2,463,493 - 2,463,493 Capital acquisition 12,029,715 - 12,029,715 Park dedication 2,336,256 - 2,336,256 Fire relief pension 1,226,165 - 1,226,165 Other purposes 291,421 - 291,421 Unrestricted 38,994,273 24,657,483 63,651,756 Total net position 183,499,939 136,386,086 319,886,025 Total liabilities,deferred inflows of resources,and net position $ 256,099,191 S 152,257,988 $ 408,357,179 See notes to basic financial statements -21- CITY OF APPLE VALLEY Statement of Activities Year Ended December 31,2023 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Governmental activities General government $ 8,535,673 $ 2,066,062 $ 783,437 $ 12,369 Public safety 16,937,626 733,863 3,782,867 — Public works 11,637,069 2,871,247 — 7,439,235 Parks and recreation 10,417,136 3,950,890 — — Interest and fiscal charges 694,490 — — — Total governmental activities 48,221,994 9,622,062 4,566,304 7,451,604 Business-type activities Municipal liquor 10,075,982 10,782,448 — — Sports arena 1,107,393 728,190 — — Water and sewer 11,851,009 14,165,617 — 2,699,705 Storm drainage 2,678,546 3,233,332 — 3,269,424 Cemetery 231,435 328,023 — — Street light utility 652,585 685,833 — — Total business-type activities 26,596,950 29,923,443 — 5,969,129 Total governmental and business-type activities $ 74,818,944 $ 39,545,505 $ 4,566,304 $ 13,420,733 General revenues Property taxes Other taxes Franchise taxes Grants and contributions not restricted to specific programs Other general revenues Investment earnings 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 -22- Net(Expenses) Revenue and Changes in Net Position Governmental Business-Type Activities Activities Total $ (5,673,805) $ — $ (5,673,805) (12,420,896) — (12,420,896) (1,326,587) — (1,326,587) (6,466,246) — (6,466,246) (694,490) — (694,490) (26,582,024) — (26,582,024) 706,466 706,466 (379,203) (379,203) 5,014,313 5,014,313 3,824,210 3,824,210 96,588 96,588 33,248 33,248 9,295,622 9,295,622 (26,582,024) 9,295,622 (17,286,402) 32,508,106 121,000 32,629,106 147,716 — 147,716 1,229,429 — 1,229,429 125,944 — 125,944 18,148 — 18,148 3,691,110 1,039,595 4,730,705 210,686 7,895 218,581 2,643,000 (2,643,000) — 40,574,139 (1,474,510) 39,099,629 13,992,115 7,821,112 21,813,227 169,507,824 128,564,974 298,072,798 $ 183,499,939 $ 136,386,086 $ 319,886,025 -23- THIS PAGE INTENTIONALLY LEFT BLANK FUND FINANCIAL STATEMENTS THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Balance Sheet Governmental Funds as of December 31,2023 Special Revenue Debt Service American General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Assets Cash and investments $ 22,190,877 $ 1,857,308 $ 6,746,092 Receivables Accounts 298,562 — — Taxes 2,012,595 — — Special assessments Current 2,252 — 329,144 Delinquent 186 — 0 Deferred 5,036 — 3,010,506 Lease 3,721,823 — — Interest 679,593 — — Due from other governmental units 588,367 — — Due from other funds 3,395 — — Advances to other funds — — 272,432 Prepaids 151,903 — — Inventory 24,759 — — Land held for resale — — 1,877,559 Total assets $ 29,679,348 $ 1,857,308 $ 12,235,733 Liabilities Accrued salaries payable $ 966,915 $ — $ — Accounts payable 322,764 894 13,401 Contracts payable 22,644 49,058 — Due to other governmental units 61,896 — — Due to other funds — — — Advances from other funds — — — Unearned revenue — 1,859,218 — Total liabilities 1,3 74,219 1,909,170 13,401 Deferred inflows of resources Lease revenue for subsequent years 3,699,349 — — Unavailable revenue—property taxes 300,676 — — Unavailable revenue—state aids — — — Unavailable revenue—special assessments 2,438 — 3,339,650 Total deferred inflows of resources 4,002,463 — 3,339,650 Fund balances(deficit) Nonspendable 199,136 — — Restricted 2,463,493 — — Committed 333,800 — — Assigned — — 8,882,682 Unassigned 21,306,237 (51,862) — Total fund balances(deficit) 24,302,666 (51,862) 8,882,682 Total liabilities,deferred inflows of resources,and fund balances $ 29,679,348 $ 1,857,308 $ 12,235,733 See notes to basic financial statements -24- Capital Projects Future Road Facilities Construction Capital Nonmajor Total Improvements C.I.P. Projects Projects Governmental Governmental (2025) (4420) (4500) (4930) Funds Funds $ - $ 6,583,653 $ 3,182,485 $ 9,949,003 $ 23,078,837 $ 73,588,255 168,118 466,680 2,012,595 28,336 - - - - 359,732 186 56,672 - - - - 3,072,214 879,473 4,601,296 31,359 - - - 710,952 1,168,961 - - - - 1,757,328 990,931 - 994,326 1,020,006 - 1,292,438 1,000 152,903 44,377 69,136 1,877,559 $ 1,253,969 $ 6,615,012 $ 3,182,485 $ 11,959,940 $ 24,171,805 $ 90,955,600 $ - $ - $ - $ - $ 34,836 $ 1,001,751 357,269 27,129 1,681,627 71,903 703,682 3,178,669 491,161 1,447,238 18,095 - 149,060 2,177,256 2,175 - - 1,106 65,177 804,410 - - - 189,916 994,326 272,432 272,432 34,726 1,893,944 1,652,840 1,476,542 1,699,722 71,903 1,385,758 9,583,555 857,178 4,556,527 300,676 565,653 - - - - 565,653 85,008 - - - - 3,427,096 650,661 - - - 857,178 8,849,952 67,672 266,808 5,138,470 1,482,763 - 16,122,712 25,207,438 419,261 753,061 11,888,037 5,519,186 26,289,905 (1,049,532) - - - (199,962) 20,004,881 (1,049,532) 5,138,470 1,482,763 11,888,037 21,928,869 72,522,093 $ 1,253,969 $ 6,615,012 $ 3,182,485 $ 11,959,940 $ 24,171,805 $ 90,955,600 -25- 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 31,2023 Total fund balances—governmental funds $ 72,522,093 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 261,867,250 Less accumulated depreciation/amortization (128,423,754) Net pension assets are included in net position, but are excluded from fund balances because they do not represent financial resources. 1,226,165 Long-term liabilities are not payable with current financial resources and, therefore, are not reported in governmental funds. Bonds payable (21,555,000) Subscription liabilities (333,384) Total OPEB liability (1,235,030) Net pension liability (15,448,605) 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. 4,293,425 Accrued interest payable is included in net position, but is excluded from fund balances until due and payable. (27,038) 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 9,318,541 Add internal services balances allocated to business-type activities 284,009 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. (571,163) 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 17,867,013 Deferred outflows of resources—OPEB plan deferments 392,616 Deferred inflows of resources—pension plan deferments (15,477,787) Deferred inflows of resources—OPEB plan deferments (1,199,412) Total net position—governmental activities $ 183,499,939 See notes to basic financial statements -26- CITY OF APPLE VALLEY Statement of Revenue,Expenditures,and Changes in Fund Balances Governmental Funds as of December 31,2023 Special Revenue Debt Service American General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Revenue Taxes $ 29,814,316 $ — $ — Other taxes 58,053 —Franchise taxes 335,017 — — Special assessments 2,369 — 679,958 Licenses and permits 2,291,146 — — Intergovernmental 3,940,316 2,035,837 — Charges for services 3,547,362 — — Fines and forfeits 213,974 — — Investment earnings 829,786 134,609 284,102 Other 927,828 — — Total revenue 41,960,167 2,170,446 964,060 Expenditures Current General government 6,097,160 136,673 — Public safety 16,129,845 — — Public works 6,239,681 — — Parks and recreation 6,340,612 — — Capital outlay 597,860 1,948,222 — Debt service Principal 214,154 — — Interest and fiscal charges 7,451 — 2,650 Total expenditures 35,626,763 2,084,895 2,650 Excess(deficiency)of revenue over expenditures 6,333,404 85,551 961,410 Other financing sources(uses) Sale of capital assets 16,465 — — Transfers in 1,493,000 — — Transfers(out) (4,352,000) — — Total other financing sources(uses) (2,842,535) — — Net change in fund balances 3,490,869 85,551 961,410 Fund balances(deficit) Beginning of year 20,811,797 (137,413) 7,921,272 End of year $ 24,302,666 $ (51,862) $ 8,882,682 See notes to basic financial statements -27- Capital Projects Future Road Facilities Construction Capital Nonmajor Total Improvements C.I.P. Projects Projects Governmental Governmental (2025) (4420) (4500) (4930) Funds Funds $ — $ — $ — $ — $ 2,586,819 $ 32,401,135 154,991 213,044 894,412 1,229,429 35,317 — — — — 717,644 2,291,146 2,797,998 — — — 952,452 9,726,603 1,692,764 5,240,126 213,974 545,943 179,613 493,502 990,947 3,458,502 1,254 — 740,154 1,669,236 2,833,315 545,943 180,867 493,502 8,012,539 57,160,839 1,746,082 7,979,915 108,287 16,238,132 43,928 — — 88,973 6,372,582 1,993,568 8,334,180 5,877,595 8,328,728 1,355,370 — 2,372,320 20,480,095 1,205,000 1,419,154 1,383 — — 716,195 727,679 5,877,595 8,374,039 1,355,370 — 8,230,425 61,551,737 (3,044,280) (7,828,096) (1,174,503) 493,502 (217,886) (4,390,898) — — 36,454 52,919 4,575,000 — — — 3,169,655 9,237,655 — — (1,729,000) (513,655) (6,594,655) 4,575,000 — — (1,729,000) 2,692,454 2,695,919 1,530,720 (7,828,096) (1,174,503) (1,235,498) 2,474,568 (1,694,979) (2,580,252) 12,966,566 2,657,266 13,123,535 19,454,301 74,217,072 $ (1,049,532) $ 5,138,470 $ 1,482,763 $ 11,888,037 $ 21,928,869 $ 72,522,093 -28- 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 31,2023 Total net change in fund balances—governmental funds $ (1,694,979) 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/amortization expense. Capital outlay 19,472,214 Capital contributions 2,592,651 Depreciation/amortization expense (7,276,695) Net pension assets are only recorded in the government-wide financial statements as they are not current financial resources to governmental funds. (3,564,935) 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. 1,419,154 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. 3,029 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. 36,230 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. (620,705) 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 1,078,776 Add back internal service fund activity allocated to business-type activities (23,333) 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 16,220,951 Total OPEB liability 76,093 Deferred outflows of resources—pension plan deferments (1,453,991) Deferred outflows of resources—OPEB plan deferments (23,004) Deferred inflows of resources—pension plan deferments (12,272,219) Deferred inflows of resources—OPEB plan deferments 22,878 Change in net position—governmental activities $ 13,992,115 See notes to basic financial statements -29- 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 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes $ 29,961,435 $ 29,961,435 $ 29,814,316 $ (147,119) Other taxes 76,000 76,000 58,053 (17,947) Franchise taxes 453,000 453,000 335,017 (117,983) Special assessments 2,500 2,500 2,369 (131) Licenses and permits 1,964,475 1,964,475 2,291,146 326,671 Intergovernmental 1,368,500 1,368,500 3,940,316 2,571,816 Charges for services 3,534,175 3,534,175 3,547,362 13,187 Fines and forfeits 300,000 300,000 213,974 (86,026) Investment earnings 220,000 220,000 829,786 609,786 Other 1,011,700 1,011,700 927,828 (83,872) Total revenue 38,891,785 38,891,785 41,960,167 3,068,382 Expenditures Current General government 6,875,325 6,896,025 6,097,160 (798,865) Public safety 15,995,490 16,159,790 16,129,845 (29,945) Public works 6,670,790 6,753,935 6,239,681 (514,254) Parks and recreation 6,017,280 6,132,280 6,340,612 208,332 Capital outlay General government 187,800 249,100 164,532 (84,568) Public safety - 90,000 65,465 (24,535) Public works 69,000 78,200 62,462 (15,738) Parks and recreation 264,400 304,400 305,401 1,001 Debt service Principal 214,154 214,154 Interest and fiscal charges 7,451 7,451 Total expenditures 36,080,085 36,663,730 35,626,763 (1,036,967) Excess of revenue over expenditures 2,811,700 2,228,055 6,333,404 4,105,349 Other financing sources(uses) Sale of capital assets 47,300 47,300 16,465 (30,835) Transfers in 1,493,000 1,493,000 1,493,000 - Transfers(out) (4,352,000) (4,352,000) (4,352,000) - Total other financing sources(uses) (2,811,700) (2,811,700) (2,842,535) (30,835) Net change in fund balances $ - $ (583,645) 3,490,869 $ 4,074,514 Fund balances Beginning of year 20,811,797 End of year $ 24,302,666 See notes to basic financial statements -30- CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds as of December 31,2023 Business-Type Activities—Enterprise Funds Municipal Sports Water and Liquor Arena Sewer (5000,5030) (5200) (5300,5400) Current assets Cash and investments $ 2,087,892 $ 10,759 $ 16,603,658 Receivables Special assessments Current 231,937 Delinquent 4,420 Accounts — 169,846 2,850,888 Interest(charges) (6,437) Due from other governmental units — 132,066 — Due from other funds 69,046 Prepaids 17,737 — 332,335 Inventory 1,946,326 — 77,184 Total current assets 4,051,955 312,671 20,163,031 Noncurrent assets Deferred special assessment receivable 10,097 Capital assets Land and land improvements 1,177,683 2,000 2,207,431 Construction in progress 1,256,889 Buildings 3,848,661 6,314,281 11,780,603 Other improvements 87,149 109,420 125,087,286 Furniture and equipment 502,021 392,760 4,476,438 Leased assets 1,298,265 Technology subscriptions 191,335 Less accumulated depreciation/amortization (2,809,443) (4,134,976) (69,956,055) Total capital assets(net of accumulated depreciation/amortization) 4,104,336 2,683,485 75,043,927 Total noncurrent assets 4,104,336 2,683,485 75,054,024 Total assets 8,156,291 2,996,156 95,217,055 Deferred outflows of resources Pension plan deferments 130,629 39,400 297,374 OPEB plan deferments 18,740 3,496 49,648 Total deferred outflows of resources 149,369 42,896 347,022 Total assets and deferred outflows of resources $ 8,305,660 $ 3,039,052 $ 95,564,077 See notes to basic financial statements -31- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 5,616,844 $ 793,809 $ 388,539 $ 25,501,501 $ 5,725,364 994 - - 232,931 - 4,420 - 776,842 - 165,232 3,962,808 - 12,875 - - 6,438 - 1,183 133,249 - 69,046 - 350,072 271,144 2,023,510 - 6,407,555 793,809 554,954 32,283,975 5,996,508 18,887 - - 28,984 - 2,348,680 513,560 - 6,249,354 - 379,512 - - 1,636,401 - 21,943,545 - 61,400,490 2,499,892 - 189,184,237 - 1,110,589 35,000 - 6,516,808 18,598,507 1,298,265 - 25,606 25,524 32,814 275,279 - (28,759,782) (685,480) (18,317) (106,364,053) (11,397,965) 36,505,095 2,388,496 14,497 120,739,836 7,200,542 36,523,982 2,388,496 14,497 120,768,820 7,200,542 42,931,537 3,182,305 569,451 153,052,795 13,197,050 37,289 - - 504,692 - 1,678 - - 73,562 - 38,967 - - 578,254 - $ 42,970,504 $ 3,182,305 $ 569,451 $ 153,631,049 $ 13,197,050 -32- (continued) CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds(continued) as of December 31,2023 Business-Type Activities-Enterprise Funds Municipal Sports Water and Liquor Arena Sewer (5000,5030) (5200) (5300,5400) Current liabilities Accrued salaries payable $ 63,261 $ 18,777 $ 88,599 Accounts payable 483,683 10,240 123,376 Contracts payable 3,000 - 56,745 Interest payable 909 - 7,568 Due to other governmental units(refund) 123,241 44 48,751 Claims payable - - - Due to other funds - 69,046 - Unearned revenue - 176,262 - Accrued compensated absences 75,600 14,200 186,700 Lease liability 133,738 Subscription liabilities 77,994 Financed purchase - - - Revenue note payable 474,531 Bonds payable 415,000 Total current liabilities 883,432 288,569 1,479,264 Noncurrent liabilities Accrued compensated absences 46,007 2,243 114,706 Total OPEB liability 58,951 10,998 156,175 Net pension liability 497,726 150,122 1,133,064 Advance from other fund - 1,020,006 - Lease liability 901,012 Subscription liabilities 30,201 Financed purchase - - - Revenue note payable 1,760,829 Bonds payable 4,633,884 Total noncurrent liabilities 1,503,696 1,183,369 7,828,859 Total liabilities 2,387,128 1,471,938 9,308,123 Deferred inflows of resources Pension plan deferments 159,192 48,015 362,398 OPEB plan deferments 57,250 10,681 151,671 Total deferred inflows of resources 216,442 58,696 514,069 Net position Net investment in capital assets 3,069,586 2,683,485 67,651,488 Unrestricted 2,632,504 (1,175,067) 18,090,397 Total net position 5,702,090 1,508,418 85,741,885 Total liabilities,deferred inflows of resources,and net position $ 8,305,660 $ 3,039,052 $ 95,564,077 See notes to basic financial statements -33- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 9,288 $ 453 $ - $ 180,378 $ - 145,566 947 21,210 785,022 424,216 42,879 - - 102,624 - 4,100 74 73 12,724 - 13,829 (14) - 185,851 (90) 4,857 69,046 - 176,262 - 1,500 278,000 1,988,900 133,738 - 12,575 12,535 12,231 115,335 - 83,212 474,531 - 240,000 - - 655,000 - 469,737 13,995 33,514 3,168,511 2,501,095 114 163,070 1,375,236 5,279 - - 231,403 - 142,080 - - 1,922,992 - 1,020,006 - 901,012 - 4,879 4,864 4,745 44,689 - 2,178 1,760,829 - 2,274,781 - - 6,908,665 - 2,427,133 4,864 4,745 12,952,666 1,377,414 2,896,870 18,859 38,259 16,121,177 3,878,509 45,443 - - 615,048 - 5,127 - - 224,729 - 50,570 - - 839,777 - 35,955,426 2,371,097 (2,479) 111,728,603 7,115,152 4,067,638 792,349 533,671 24,941,492 2,203,389 40,023,064 3,163,446 531,192 136,670,095 9,318,541 $ 42,970,504 $ 3,182,305 $ 569,451 $ 153,631,049 $ 13,197,050 Total net position-enterprise funds $ 136,670,095 Adjustment to reflect the consolidation of internal service fund activity related to enterprise funds (284,009) Net position-business-type activities $ 136,386,086 -34- CITY OF APPLE VALLEY Statement of Revenue,Expenses,and Changes in Net Position Proprietary Funds Year Ended December 31,2023 Business-Type Activities-Enterprise Funds Municipal Sports Water and Liquor Arena Sewer (5000,5030) (5200) (5300,5400) Operating revenue Sales and rentals $ 10,782,386 $ 718,327 $ - Charges for services - - 14,136,582 Total operating revenue 10,782,386 718,327 14,136,582 Cost of goods sold 7,583,789 - - Gross profit 3,198,597 718,327 14,136,582 Operating expenses Personal services 1,508,260 431,923 2,230,072 Contractual services 52,263 16,594 251,965 Other charges 430,352 29,541 962,498 Supplies and repairs 63,928 72,396 522,967 Insurance 98,800 31,900 278,000 Utilities 60,724 206,678 527,675 Depreciation/amortization 288,742 318,361 3,061,005 Sewer charges - - 3,856,864 Total operating expenses 2,503,069 1,107,393 11,691,046 Operating income(loss) 695,528 (389,066) 2,445,536 Nonoperating revenue(expense) Taxes - 121,000 - Investment earnings 41,099 - 713,955 Other income 62 9,863 29,035 Gain(loss)on sale of capital assets 2,093 - 5,802 Interest expense (12,457) - (159,963) Total nonoperating revenue(expense) 30,797 130,863 588,829 Income(loss)before capital contributions and transfers 726,325 (258,203) 3,034,365 Capital contributions - - 2,313,767 Capital contributions-connection fees - - 385,938 Transfers(out) (1,850,000) - (793,000) Change in net position (1,123,675) (258,203) 4,941,070 Net position Beginning of year 6,825,765 1,766,621 80,800,815 End of year $ 5,702,090 $ 1,508,418 $ 85,741,885 See notes to basic financial statements -35- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ - $ - $ - $ 11,500,713 $ - 3,232,972 328,023 685,833 18,383,410 4,467,378 3,232,972 328,023 685,833 29,884,123 4,467,378 7,583,789 - 3,232,972 328,023 685,833 22,300,334 4,467,378 238,904 2,878 6,484 4,418,521 1,296,573 497,741 36,525 66,901 921,989 25,744 415,417 33,706 32,736 1,904,250 1,153,796 98,210 5,120 13,456 776,077 - 34,000 5,500 25,000 473,200 - 48,213 2,229 489,597 1,335,116 - 1,214,272 145,379 18,317 5,046,076 1,306,794 3,856,864 - 2,546,757 231,337 652,491 18,732,093 3,782,907 686,215 96,686 33,342 3,568,241 684,471 121,000 - 236,495 31,874 16,172 1,039,595 232,608 360 - - 39,320 - (28,298) - - (20,403) 157,767 (103,491) (98) (94) (276,103) (6,070) 105,066 31,776 16,078 903,409 384,305 791,281 128,462 49,420 4,471,650 1,068,776 2,905,157 - - 5,218,924 10,000 364,267 - - 750,205 - (2,643,000) - 4,060,705 128,462 49,420 7,797,779 1,078,776 35,962,359 3,034,984 481,772 128,872,316 8,239,765 $ 40,023,064 $ 3,163,446 $ 531,192 $ 136,670,095 $ 9,318,541 Change in net position-enterprise funds $ 7,797,779 Adjustment to reflect the consolidation of internal service fund activities related to the enterprise funds 23,333 Change in net position-business-type activities $ 7,821,112 -36- CITY OF APPLE VALLEY Statement of Cash Flows Proprietary Funds Year Ended December 31,2023 Business-Type Activities-Enterprise Funds Municipal Sports Water and Liquor Arena Sewer (5000,5030) (5200) (5300,5400) Cash flows from operating activities Cash received from customers $ 10,785,641 $ 948,143 $ 14,185,362 Cash receipts on interfund services provided - - - Cash payments to suppliers (8,458,180) (403,236) (6,535,298) Cash payments to employees for services (1,460,652) (411,776) (2,146,229) Net cash flows from operating activities 866,809 133,131 5,503,835 Cash flows from capital and related fmancing activities Acquisition and construction of capital assets (97,568) (18,062) (2,226,522) Capital contributions-connection fees received - - 385,938 Proceeds from sale of capital assets 2,093 - 28,854 Payment on debt (131,427) - (948,976) Interest paid (12,573) - (193,985) Net cash flows from capital and related financing activities (239,475) (18,062) (2,954,691) Cash flows from investing activities Interest received on investments 41,099 - 713,955 Cash flows from noncapital financing activities Taxes - 121,000 - Cash paid to other funds - (225,310) 225,310 Transfers(out) (1,850,000) - (793,000) Net cash flows from noncapital financing activities (1,850,000) (104,310) (567,690) Net increase(decrease)in cash and cash equivalents (1,181,567) 10,759 2,695,409 Cash and cash equivalents Beginning of year 3,269,459 - 13,908,249 End of year $ 2,087,892 $ 10,759 $ 16,603,658 Reconciliation of operating income(loss)to net cash flows from operating activities Operating income(loss) $ 695,528 $ (389,066) $ 2,445,536 Adjustments to reconcile operating income(loss)to net cash flows from operating activities Depreciation/amortization 288,742 318,361 3,061,005 Other revenue 62 9,863 29,035 Change in assets,deferred outflows/inflows of resources,and liabilities Receivables Special assessments - - 7,757 Accounts 3,193 (40,833) 11,988 Due from other governmental units - 117,011 - Inventory (163,002) - (13,053) Prepaids (1,760) - (17,772) Deferred outflows of resources 75,761 22,915 203,859 Accounts payable (11,163) (28,530) (71,638) Contracts payable 1,963 - 39,512 Accrued salaries payable 5,809 2,310 (4,547) Claims payable - - - Total OPEB liability (2,254) (4,458) 3,934 Net pension liability (157,031) (43,737) (466,597) Accrued compensated absences (22,813) 2,160 2,532 Due to other governmental units 5,638 (17,597) (72,378) Unearned revenue - 143,775 - Deferredinflowsofresources 148,136 40,957 344,662 Net cash flows from operating activities $ 866,809 $ 133,131 $ 5,503,835 Noncash investing,capital,and financing activities Capital contributions $ - $ - S 2,313,767 Net book value of capital asset disposals $ - $ - S 23,052 Amortization of bond premium(discount) $ - $ - S 33,389 See notes to basic financial statements -37- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 3,131,626 $ 328,023 $ 674,927 $ 30,053,722 $ - 4,467,378 (992,095) (84,226) (649,793) (17,122,828) (964,115) (233,735) (2,994) (6,484) (4,261,870) (981,662) 1,905,796 240,803 18,650 8,669,024 2,521,601 (688,175) (120,572) - (3,150,899) (2,111,742) 364,267 - - 750,205 10,000 30,947 160,147 (238,151) (8,125) (15,838) (1,342,517) (52,929) (108,036) (24) (21) (314,639) (6,070) (670,095) (128,721) (15,859) (4,026,903) (2,000,594) 236,495 31,874 16,172 1,039,595 232,608 121,000 - (2,643,000) - (2,522,000) - 1,472,196 143,956 18,963 3,159,716 753,615 4,144,648 649,853 369,576 22,341,785 4,971,749 $ 5,616,844 $ 793,809 $ 388,539 $ 25,501,501 $ 5,725,364 $ 686,215 $ 96,686 $ 33,342 $ 3,568,241 $ 684,471 1,214,272 145,379 18,317 5,046,076 1,306,794 360 - - 39,320 - (16,089) - - (8,332) - (85,616) - (12,111) (123,379) - (1) - 1,205 118,215 - (176,055) - (19,532) 30,970 29,759 - - 332,294 - 102,439 (1,178) (22,103) (32,173) 376,989 (11,108) - - 30,367 - 3,598 (116) - 7,054 - (1,269) (285) - - (3,063) - (71,037) - - (738,402) - 1,412 - - (16,709) 123,763 10,155 32 - (74,150) (117) 143,775 - 41,722 - - 575,477 - $ 1,905,796 $ 240,803 $ 18,650 $ 8,669,024 $ 2,521,601 $ 2,905,157 $ - $ - $ 5,218,924 $ 10,000 $ 28,298 $ - $ - $ 51,350 $ 2,380 $ 3,910 $ - $ - $ 37,299 $ - -38- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Notes to Basic Financial Statements as of December 31,2023 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. -39- 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 nonmajor 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 using financed purchases, leases, and subscription-based information technology arrangements (SBITAs) 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. -40- 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. 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. -41- 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 depaitinents 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 City generally reports investments at fair value. The Minnesota Municipal Money Market(4M)Fund is an external investment pool regulated by Minnesota Statutes that is not registered with the Securities and Exchange Commission(SEC),but follows the same regulatory rules of the SEC. The fair value of the position in the pool is the same as the value of the pool shares, which is based on an amortized cost method that approximates fair value. The 4M Fund is sponsored by the League of Minnesota Cities. For this investment pool, there are no unfunded commitments, redemption frequency is daily, and there is no redemption notice required for the Liquid Class; the redemption notice period is 14 days for the Plus Class. There are no restrictions or limitations on withdrawals from the 4M Fund. The City categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. Debt securities classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities' relationship to benchmark quoted prices. See Note 2 for the City's recurring fair value measurements as of year-end. F. Receivables Utility and miscellaneous accounts receivable are reported at gross. Since the City is generally able to certify delinquent amounts to the county for collection as special assessments, no allowance for uncollectible accounts has been provided on current receivables. The only receivables not expected to be collected within one year are lease receivables,property taxes, and special assessments receivable. -42- 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. -43- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) M. Subscription-Based Information Technology Arrangements(SBITAs) A SBITA is a contract that conveys control of the right to use another party'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. The City has entered into certain SBITAs for financial, permit, licensing, and infrastructure technology. Capital assets associated with SBITAs are presented separately from other capital assets in Note 5 and are amortized in a systematic and rational manner over the shorter of the subscription term or the useful life of the underlying IT assets. When applicable, a subscription liability is reported in Note 6 to include the terms and related disclosures associated with any subscription liability. N. 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. SBITA capital assets are recorded based on the measurement of any subscription liability plus the payments due to a SBITA vendor at the commencement of the subscription term, including any applicable initial implementation costs as defined in the standard. 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. Technology subscriptions are amortized in a systematic and rational manner over the shorter of the subscription term or the useful life of the underlying IT asset. 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 -44- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) O. 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. P. 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. -45- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) Q. 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 rational 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. R. 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) S. 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 department 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 department 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, Education Building, Capital Building, Cable Capital Equipment, Cable Capital Equipment/PEG, Parks Facilities Maintenance, and Fire Facilities Maintenance 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. 9. Expenditures exceeded budgeted amounts in the Valleywood Golf Special Revenue Fund by $234,519, EDA Operations Special Revenue Fund by $764,023, the Cable Capital Equipment/PEG Capital Projects Fund by $19,794, and the Fire Facilities Maintenance Capital Projects Fund by$14,250. T. 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) U. 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. V. 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- sNOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) W. Risk Management The City is exposed to various risks of loss related to torts: theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The City participates in the League of Minnesota Cities Insurance Trust (LMCIT), a public entity risk pool for its general property and casualty, workers' compensation, and other miscellaneous insurance coverage. The LMCIT operates as a common risk management and insurance program for a large number of cities in Minnesota. The City pays an annual premium to the LMCIT for insurance coverage. The LMCIT agreement provides that the trust will be self-sustaining through member premiums and will reinsure through commercial companies for claims in excess of certain limits. The City also carries commercial insurance for certain other risks of loss. Settled claims resulting from these risks did not exceed insurance coverage in any of the past three fiscal years. There were no significant reductions in insurance coverage in the current year. 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, 2023, 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 claims liability for the past two years were: Claims Beginning and Changes Claim Ending Balance in Estimates Payments Balance 2022 $ 4,178 $ 191,324 $ 189,376 $ 6,126 2023 $ 6,126 $ 192,417 $ 193,686 $ 4,857 X. 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. Y. Change in Accounting Principle During the year ended December 31, 2023, the City implemented GASB Statement No. 96, Subscription-Based Information Technology Arrangements (SBITAs). This statement provides guidance on the accounting and financial reporting for SBITAs for government end users. A SBITA is defined as a contract that conveys control of the right to use another party's (a SBITA vendor's) 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. Certain amounts necessary to fully restate fiscal year 2022 financial information are not determinable; therefore, prior year comparative amounts have not been restated. The implementation of this new GASB statement in the current year resulted in the City reporting new capital assets for technology subscriptions and long-term debt for subscription liabilities, but did not change beginning net position in the current year. See Notes 5 and 6 for additional details on this change in the current year. -49- NOTE 2—CASH AND INVESTMENTS A. Components of Cash and Investments Cash and investments at year-end consist of the following: Deposits $ — Investments 104,798,870 Petty cash 16,250 Total $ 104,815,120 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 $0,while the balance on the bank records was $123,610. At December 31, 2023, 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 S 989,720 $ 940,920 $ — $ 1,930,640 U.S.agency securities AA S&P Level 2 2,977,680 7,352,460 2,109,640 12,439,780 U.S.treasuries AAA Moody's Level 2 2,961,700 1,980,430 — 4,942,130 State and local bonds AAA S&P Level 2 1,651,208 12,201,342 1,249,145 15,101,695 State and local bonds AA S&P Level 2 6,960,777 15,634,723 — 22,595,500 State and local bonds A S&P Level 2 1,683,053 536,067 — 2,219,120 State and local bonds Aaa Moody's Level 2 846,092 2,799,733 — 3,645,825 State and local bonds Aa Moody's Level 2 3,604,374 9,751,778 566,286 13,922,438 State and local bonds A Moody's Level 2 1,094,641 613,000 — 1,707,641 Negotiable certificates of deposit N/R N/A Level 2 4,987,731 5,079,560 — 10,067,291 $ 27,756,976 $ 56,890,013 $ 3,925,071 88,572,060 Investment pools/mutual funds 4M Fund N/R N/A Amortized Cost 4,480,918 First American Government Obligation Fund AAA S&P Level 1 11,745,892 Total investments $104,798,870 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 75.0, 75.0, 20.0, 10.0, 10.0, and 10.0 percent, respectively. At December 31, 2023, the City held investments with the Federal Home Loan Bank totaling 7.9 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$461,922 and$92,637, 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 General Projects Sewer Total Governmental Road Improvements $ — $ 804,410 $ — $ 804,410 Nonmajor funds 3,395 186,521 — 189,916 Enterprise Sports Arena — — 69,046 69,046 Total $ 3,395 $ 990,931 $ 69,046 $ 1,063,372 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 $ 272,432 $ — $ 272,432 Enterprise Sports Arena — 1,020,006 1,020,006 Total $ 272,432 $ 1,020,006 $ 1,292,438 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 31,2023 is $272,432. The Future Capital Projects Fund provided an advance to the Sports Arena Enterprise Fund to finance the replacement of the refrigeration system at the Apple Valley Sports Arena. This advance bears interest at 1.15 percent, and the balance at December 31,2023 is $1,020,006. C. Interfund Transfers Transfers In Governmental Road Transfers Out General Fund Improvements Nonmajor Total Governmental General Fund $ — $ 3,971,000 $ 381,000 $ 4,352,000 Future Capital Projects — 604,000 1,125,000 1,729,000 Nonmajor — — 513,655 513,655 Enterprise Municipal Liquor 700,000 — 1,150,000 1,850,000 Water and Sewer 793,000 — — 793,000 Total $ 1,493,000 $ 4,575,000 $ 3,169,655 $ 9,237,655 -53- NOTE 4—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS (CONTINUED) The General Fund transferred $3,971,000 to the Road Improvements Fund Capital Projects Fund for the budgeted annual support of the infrastructure replacement program. The General Fund transferred$65,000 to the Capital Building Fund, a nonmajor capital projects fund, for the budgeted annual support of the improvements to governmental buildings. The General Fund transferred $30,000 to the Fire Facilities Maintenance Fund, a nonmajor capital projects fund,to fund improvements of the Fire Facilities Maintenance Fund. The General Fund transferred $286,000 to the Park Facilities Maintenance Fund, a nonmajor capital projects fund,to fund improvements of the Park Facilities Maintenance Fund. The Future Capital Projects — Capital Projects Fund transferred $604,000 to the Road Improvements Capital Projects Fund to fund a portion of the annual infrastructure maintenance program. The Future Capital Projects — Capital Projects Fund transferred $125,000 to the Park Facilities Maintenance Fund to establish the Park Facilities Maintenance Fund. The Future Capital Projects — Capital Projects Fund transferred $1,000,000 to the Valleywood Improvements Fund, a nonmajor capital projects fund, to fund a portion of the irrigation system improvements. The Cable Capital Equipment Fund, a nonmajor capital projects fund, transferred $185,550 to the Cable TV Fund, a nonmajor special revenue fund,to fund the City's share of the cable TV programing. The Capital Building Fund, a nonmajor capital projects fund, transferred $25,000 to the Fire Facilities Maintenance Fund,a nonmajor capital projects fund,to establish the Fire Facilities Maintenance Fund. The Capital Building Fund, a nonmajor capital projects fund, transferred $300,000 to the Park Facilities Maintenance Fund,a nonmajor capital projects fund,to establish the Park Facilities Maintenance Fund. The Park Development Fund, a nonmajor capital projects fund, transferred $3,105 to the Park Improvement Development Fund, a nonmajor capital projects fund, to close the Park Improvement Development Fund. 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 Liquor Fund transferred $1,000,000 to the nonmajor Valleywood Improvements Capital Projects Fund to support golf course improvements. The Water and Sewer Fund transferred $793,000 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 31,2023 was as follows: A. Changes in Capital Assets Used in Governmental Activities Transfers Change in and Beginning Accounting Completed End of Year Principle Additions Deletions Construction of Year Capital assets,not depreciated/amortized Land $ 5,572,352 $ — $ 1,180,456 $ — $ — $ 6,752,808 Construction in progress 8,361,226 — 18,033,234 — (7,517,897) 18,876,563 Total capital assets,not depreciated/amortized 13,933,578 — 19,213,690 — (7,517,897) 25,629,371 Capital assets,depreciated/amortized Buildings 42,299,408 — — — 67,773 42,367,181 Other improvements 27,861,533 — — — 536,617 28,398,150 Furniture and equipment 23,510,879 — 2,370,267 (442,557) 45,276 25,483,865 Infrastructure 149,064,050 — 2,592,650 (485,280) 6,868,231 158,039,651 Technology subscriptions — 547,538 — — — 547,538 Total capital assets,depreciated/amortized 242,735,870 547,538 4,962,917 (927,837) 7,517,897 254,836,385 Less accumulated depreciation/amortization on Buildings 19,973,874 — 1,331,462 — — 21,305,336 Other improvements 15,977,358 — 1,040,167 — — 17,017,525 Furniture and equipment 16,553,160 — 1,422,599 (440,177) — 17,535,582 Infrastructure 79,659,294 — 4,481,990 (485,280) — 83,656,004 Technology subscriptions — — 307,271 — — 307,271 Total accumulated depreciation/amortization 132,163,686 — 8,583,489 (925,457) — 139,821,718 Net capital assets,depreciated/amortized 110,572,184 547,538 (3,620,572) (2,380) 7,517,897 115,014,667 Total capital assets,net $124,505,762 $ 547,538 $ 15,593,118 $ (2,380) $ — $140,644,038 The change in accounting principle was for the implmentation of the SBITA accounting standard requirements in the current year.See furthur information in Note 1. -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 Additions Deletions Construction of Year Capital assets,not depreciated/amortized Land $ 6,159,952 $ — $ 89,402 $ — $ — $ 6,249,354 Construction in progress 399,503 — 2,966,399 — (1,729,501) 1,636,401 Total capital assets,not depreciated/amortized 6,559,455 — 3,055,801 — (1,729,501) 7,885,755 Capital assets,depreciated/amortized Buildings 21,932,440 — — — 11,105 21,943,545 Other improvements 182,979,914 — 5,036,444 (224,946) 1,392,825 189,184,237 Furniture and equipment 5,947,359 — 277,578 (33,700) 325,571 6,516,808 Leased assets 1,298,265 — — — — 1,298,265 Technology subscriptions — 275,279 — — — 275,279 Total capital assets,depreciated/amortized 212,157,978 275,279 5,314,022 (258,646) 1,729,501 219,218,134 Less accumulated depreciation/amortization on Buildings 11,455,233 — 505,682 — — 11,960,915 Other improvements 85,666,528 — 3,933,574 (173,596) — 89,426,506 Furniture and equipment 4,260,583 — 297,799 (33,700) — 4,524,682 Leased assets 142,928 — 142,928 — — 285,856 Technology subscriptions — — 166,094 — — 166,094 Total accumulated depreciation/amortization 101,525,272 — 5,046,077 (207,296) — 106,364,053 Net capital assets,depreciated/amortized 110,632,706 275,279 267,945 (51,350) 1,729,501 112,854,081 Total capital assets,net $117,192,161 $ 275,279 $ 3,323,746 $ (51,350) $ — $120,739,836 The change in accounting principle was for the implmentation of the SBITA accounting standard requirements in the current year.See furthur information in Note 1. C. Depreciation/Amortization Expense by Function Depreciation/amortization expense for the year ended December 31, 2023 was charged to the following functions: Governmental activities General government $ 674,651 Public safety 290,739 Public works 4,774,382 Parks and recreation 1,536,923 Capital assets held by the City's internal service funds are charged to the various functions based on their usage of the assets 1,306,794 Total depreciation/amortization expense—governmental activities $ 8,583,489 Business-type activities Municipal liquor $ 288,742 Sports arena 318,361 Water and sewer 3,061,005 Storm drainage 1,214,273 Cemetery 145,379 Street light 18,317 Total depreciation/amortization expense—business-type activities $ 5,046,077 -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 $ 7,530,000 G.O.Bonds 2015B $ 4,255,000 2.00-2.75% 12/15/2029 585,000 G.O.Bonds 2021B Capital Improvement $ 5,985,000 2.00-3.00% 12/15/2041 5,545,000 G.O.Bonds 2022A Capital Improvement $ 7,995,000 4.00-5.00% 12/15/2047 7,895,000 Total general obligation bonds 21,555,000 Financed purchases 85,390 Subscription liabilities 333,384 Unamortized premium 571,163 Compensated absences 3,364,136 Total governmental activities $ 25,909,073 Business-type activities General obligation revenue bonds G.O.Bonds 2015B $ 1,605,000 2.00-2.75% 12/15/2026 $ 510,000 G.O.Bonds 2021A Refunding 2014A $ 5,945,000 1.00-3.00% 12/15/2033 4,715,000 G.O Bonds Storm Water 2022A $ 2,000,000 4.00-5.00% 12/15/2047 1,960,000 Total general obligation revenue bonds 7,185,000 General obligation revenue notes G.O.Water Revenue Note 2018A $ 4,000,000 2.95% 06/15/2028 2,235,360 Lease liabilities 1,034,750 Subscription liabilities 160,024 Unamortized premium 378,665 Compensated absences 441,070 Total business-type activities $ 11,434,869 B. Changes in Long-Term Debt Change in Balance- Accounting Balance- Due Within Beginning of Year Principle Additions Deletions End of Year One Year Governmental activities General obligation bonds $ 22,760,000 $ - $ - $ 1,205,000 $ 21,555,000 $ 1,355,000 Financed purchases 138,319 - - 52,929 85,390 83,212 Subscription liabilities - 547,538 - 214,154 333,384 218,258 Unamortized premium 607,393 - - 36,230 571,163 Compensated absences 3,240,373 - 2,112,751 1,988,988 3,364,136 1,988,900 Total governmental activities 26,746,085 547,538 2,112,751 3,497,301 25,909,073 3,645,370 Business-type activities General obligation revenue bonds 7,820,000 - - 635,000 7,185,000 655,000 General obligation revenue notes 2,696,196 - - 460,836 2,235,360 474,531 Lease liabilities 1,166,177 - - 131,427 1,034,750 133,738 Subscription liabilities - 275,279 - 115,255 160,024 115,335 Unamortized premium 415,964 - - 37,299 378,665 - Compensated absences 457,779 - 264,297 281,006 441,070 278,000 Total business-type activities 12,556,116 275,279 264,297 1,660,823 11,434,869 1,656,604 Total government-wide $ 39,302,201 $ 822,817 $ 2,377,048 $ 5,158,124 $ 37,343,942 $ 5,301,974 The change in accounting principle was for the implmentation of the SBITA accounting standard requirements in the current year.See furthur information in Note 1. -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 Subscription Liabilities Total December 31, Principal Interest Principal Interest Principal Interest Principal Interest 2024 $ 1,355,000 $ 648,913 $ 83,212 $ 3,402 $ 218,258 $ 5,008 $ 1,438,212 $ 652,315 2025 1,410,000 614,900 2,178 66 95,514 2,487 1,412,178 614,966 2026 1,455,000 580,700 - - 19,612 388 1,455,000 580,700 2027 1,485,000 542,438 - - - - 1,485,000 542,438 2028 1,555,000 502,813 - - - - 1,555,000 502,813 2029-2033 6,040,000 1,880,618 - - - - 6,040,000 1,880,617 2034-2038 3,270,000 1,265,025 - - - - 3,270,000 1,265,025 2039-2043 3,065,000 740,325 - - - - 3,065,000 740,325 2044-2047 1,920,000 220,500 - - - - 1,920,000 220,500 $ 21,555,000 $ 6,996,232 $ 85,390 $ 3,468 $ 333,384 $ 7,883 $21,640,390 $ 6,999,699 Business-Type Activities General Obligation General Obligation Year Ending Revenue Bonds Revenue Notes Lease Liabilities Subscription Liabilities Total December 31, Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest 2024 $ 655,000 $ 201,720 $ 474,531 $ 62,469 $ 133,738 $ 10,262 $ 115,335 $ 735 $ 1,263,269 $ 274,451 2025 680,000 183,120 488,633 48,367 140,680 8,820 44,689 229 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 530,000 129,033 250,936 3,701 151,242 4,258 - - 932,178 136,992 2029-2033 2,835,000 438,733 - - 322,224 3,685 - - 3,157,224 442,418 2034-2038 405,000 261,850 - - - - - - 405,000 261,850 2039-2043 495,000 171,875 - - - - - - 495,000 171,875 2044-2047 470,000 54,000 - - - - - - 470,000 54,000 $ 7,185,000 $ 1,749,483 $ 2,235,360 $ 167,277 $ 1,034,750 $ 40,159 $ 160,024 $ 964 $ 10,455,110 $ 1,956,919 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 December 2024 to November 2025 and carry an interest rate of 3.5 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 Liabilities — 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 Municipal Liquor Enterprise 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. • Subscription Liabilities—The City has entered into agreements to finance the use of technology subscriptions for a variety of purposes, which call for monthly principal and interest payments through May 2026. The subscription liabilities are paid for by the General Fund and enterprise funds. The total amount of underlying technology subscription asset and the related amortization are presented in Note 5 to the basic financial statements. The subscription liabilities carry interest rates ranging from 2.6 to 3.6 percent. • 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 $ 529,663 $ 204,288 $ 3,232,972 G.O.Water Revenue Note 2018A Utility improvements Utility charges 100% 2018-2028 $ 2,402,637 $ 537,000 $14,136,582 G.O.Refunding Bonds 2021A Utility improvements Utility charges 100% 2021-2033 $ 5,215,095 $ 522,283 $14,136,582 G.O.Bonds Storm Water 2022A Utility improvements Utility charges 100% 2022-2047 $ 3,189,725 $ 133,729 $ 3,232,972 -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, 2023, the following conduit debt issues were outstanding: Augustana Care Health Care Revenue Bonds(Augustana Health Care Center Project), Series 2016A $ 13,750,000 Minnesota Senior Living LLC Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016A 60,675,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016B 44,755,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016C 6,140,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016D 19,720,000 Apple Valley Senior Housing Inc. Senior Housing Revenue Refunding Bond, Series 2018 47,025,000 Total conduit debt obligations $ 192,065,000 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 31,2023: Net Net Deferred Deferred Pension Pension Outflows Inflows Pension Pension Plans Asset Liabilities of Resources of Resources Expense PERA—GERF $ — $ 8,935,837 $ 2,345,222 $ 2,858,031 $ 1,405,572 PERA—PEPFF — 8,435,760 12,860,860 12,562,278 2,415,803 Fire Relief 1,226,165 — 3,165,623 672,526 325,325 Total pension plans $ 1,226,165 $ 17,371,597 $ 18,371,705 $ 16,092,835 $ 4,146,700 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. In 2023, legislation repealed the statute delaying increases for members retiring before full retirement age. 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. In 2023, the Legislature allocated funding for a one-time lump-sum payment to General Employee and Police and Fire Plan benefit recipients. Eligibility criteria and the payment amount is specified in statute. The one-time payment is noncompounding towards future benefits. -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 2023, 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, 2023, were $980,026. The City's contributions were equal to the required contributions as set by state statutes. 2. PEPFF Contributions PEPFF Plan members were required to contribute 11.80 percent of their annual covered salary in fiscal year 2023, and the City was required to contribute 17.70 percent for Police and Fire Plan members. The City's contributions to the PEPFF for the year ended December 31, 2023, were $1,174,423. 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, 2023, the City reported a liability of$8,935,837 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 $246,322. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportionate share of the net pension liability was based on the City's contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2022 through June 30, 2023, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.1598 percent at the end of the measurement period and 0.1621 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 $ 8,935,837 State's proportionate share of the net pension liability associated with the City $ 246,322 Total $ 9,182,159 For the year ended December 31, 2023,the City recognized pension expense of$1,404,465 for its proportionate share of the GERF's pension expense. In addition, the City recognized an additional $1,107 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, 2023,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 $ 294,471 $ 59,709 Changes in actuarial assumptions 1,405,700 2,449,237 Net collective difference between projected and actual investment earnings — 192,979 Changes in proportion 151,601 156,106 Contributions paid to the PERA subsequent to the measurement date 493,450 — Total $ 2,345,222 $ 2,858,031 A total of$493,450 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, 2024. 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 2024 $ 251,207 2025 $ (1,243,184) 2026 $ 179,565 2027 $ (193,847) 2. PEPFF Pension Costs At December 31, 2023, the City reported a liability of$8,435,760 for its proportionate share of the PEPFF's net pension liability. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportionate share of the net pension liability was based on the City's contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2022 through June 30, 2023, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.4885 percent at the end of the measurement period and 0.4939 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, 2023. The contribution consisted of $9.0 million in direct state aid that meets 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, 2022. 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. The state of Minnesota's proportionate share of the net pension liability associated with the City totaled$339,814. -64- NOTE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) 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 $ 8,435,760 State's proportionate share of the net pension liability associated with the City 339,814 Total $ 8,775,574 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, 2023, the City recognized pension expense of$2,436,270 for its proportionate share of the Police and Fire Plan's pension expense. The City also recognized $20,467 as negative grant revenue and negative pension expense for its proportionate share of the state of Minnesota's pension expense for the contribution of$9.0 million to the PEPFF. 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 $43,965 for the year ended December 31, 2023 as revenue and an offsetting reduction of net pension liability for its proportionate share of the state of Minnesota's on-behalf contributions to the PEPFF. At December 31,2023,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 $ 2,336,657 $ — Changes in actuarial assumptions 9,873,400 11,863,101 Net collective difference between projected and actual investment earnings — 360,340 Changes in proportion 62,956 338,837 Contributions paid to the PERA subsequent to the measurement date 587,847 — Total $ 12,860,860 $ 12,562,278 -65- NOTE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE(CONTINUED) A total of$587,847 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, 2024. 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 2024 $ 351,711 2025 $ 63,028 2026 $ 2,006,798 2027 $ (578,673) 2028 $ (2,132,129) 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, 2023, actuarial valuation was determined using an individual entry-age normal actuarial cost method. The long-term rate of return on pension plan investments used in the determination of the total liability is 7.00 percent. This assumption is based on a review of inflation and investments return assumptions from a number of national investment consulting firms. The review provided a range of return investment return rates deemed to be reasonable by the actuary. An investment return of 7.00 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 the Police and Fire Plan. Benefit increases after retirement are assumed to be 1.25 percent for the General Employees Plan and 1.00 percent for the Police and Fire Plan. -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 2022. The assumption changes were adopted by the Board and became effective with the July 1, 2023 actuarial valuation. The most recent four-year experience study for the Police and Fire Plan was completed in 2020, adopted by the Board, and became effective with the July 1,2021 actuarial valuation. The following changes in actuarial assumptions and plan provisions occurred in 2023: 1. GERF CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption and single discount rate were changed from 6.50 percent to 7.00 percent. CHANGES IN PLAN PROVISIONS • An additional one-time direct state aid contribution of$170.1 million will be contributed to the Plan on October 1, 2023. • The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three years of allowable service. • The benefit increase delay for early retirements on or after January 1,2024,was eliminated. • A one-time, noncompounding benefit increase of 2.50 percent minus the actual 2024 adjustment will be payable in a lump sum for calendar year 2024 by March 31,2024. 2. PEPFF CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption was changed from 6.50 percent to 7.00 percent. • The single discount rate changed from 5.40 percent to 7.00 percent. CHANGES IN PLAN PROVISIONS • Additional one-time direct state aid contribution of$19.4 million will be contributed to the Plan on October 1,2023. • Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded 10-year vesting schedule, with 50.00 percent vesting after five years, increasing incrementally to 100.00 percent after 10 years. • A one-time, noncompounding benefit increase of 3.00 percent will be payable in a lump sum for calendar year 2024 by March 31, 2024. • Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability benefit for a psychological condition relating to the member's occupation. • The total and permanent duty disability benefit was increased, effective July 1, 2023. -67- NOE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) H. Discount Rate The discount rate used to measure the total pension liability in 2023 was 7.00 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members and employers will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary net position of the General Employees Fund and the Police and Fire Fund were projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. 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%Increase in Current 1%Decrease in Discount Rate Discount Rate Discount Rate (6.00%) (7.00%) (8.00%) City's proportionate share of the GERF net pension liability $ 15,808,213 $ 8,935,837 $ 3,283,046 City's proportionate share of the PEPFF net pension liability $ 16,737,554 $ 8,435,760 $ 1,610,575 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 2023 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 Department(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 of Minnesota Statutes. Funds are also derived from contributions from the City and 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 depai tuient, 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 depaitiiient 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$11,000 for each year of service (including each year over 20) or a monthly service pension of$47.00 for each year of service (including each year over 20), but not exceeding the maximum amount per year of service allowed by law for the minimum average amount of available financing per firefighter as prescribed by law. According to the bylaws of the Association and pursuant to Minnesota Statutes, members who separate from service with less than 20 years of service and have reached the age of at least 50, and have completed at least 5 years of active membership for members commencing active duty prior to January 1, 2010, and 10 years of active membership for members commencing active duty after January 1, 2010, are entitled to a reduced service pension not to exceed the amount calculated by multiplying the member's service pension for the completed years of service times the applicable nonforfeitable percentage of pension for the completed years of service times the applicable nonforfeitable percentage of pension. C. Contributions Minnesota Statutes, Chapters 424 and 424A authorize pension benefits for volunteer fire relief associations. The plan is funded by fire state aid, investment earnings, and, if necessary, employer contributions as specified in Minnesota Statutes and voluntary city contributions (if applicable). Required employer contributions are calculated annually based on statutory provisions. The City's statutorily-required contributions to the plan for the year ended December 31, 2023, were $425,185. The City's contributions were equal to the required contributions as set by state statutes. The City made voluntary contributions to the plan totaling $349,000. Furthermore, the firefighter has no obligation to contribute to the plan. D. Pension Costs At December 31, 2022, the City reported a net pension liability (asset) of($1,226,165) for the plan. The net pension liability (asset) was measured as of December 31, 2022. 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 Depaitinent as of December 31, 2022. For the year ended December 31, 2023, the City recognized pension expense of$325,325. The City also recognized$385,849 as revenue for the state of Minnesota's on-behalf contributions to the Department. -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 $ 7,699,568 $ 12,490,668 $ (4,791,100) Changes for the year Service cost 293,210 — 293,210 Interest 484,936 — 484,936 Difference between expected and actual experience 320,222 — 320,222 Change of assumptions 257,078 — 257,078 Contributions—state and local — 679,224 (679,224) Net investment income — (2,856,448) 2,856,448 Benefit payments (467,606) (467,606) — Administrative costs — (32,265) 32,265 Total net changes 887,840 (2,677,095) 3,564,935 Ending balance $ 8,587,408 $ 9,813,573 $ (1,226,165) At December 31, 2023,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 $ 333,427 $ 164,867 Changes in actuarial assumptions 551,888 82,474 Differences between projected and actual investment earnings 1,506,123 — City contributions subsequent to the measurement date 349,000 — State aid to the City subsequent to the measurement date 425,185 425,185 Total $ 3,165,623 $ 672,526 Deferred outflows of resources totaling $774,185 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, 2024. Deferred inflows of resources totaling $425,185 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, 2024. 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 2024 $ 150,452 2025 $ 420,833 2026 $ 606,713 2027 $ 818,043 2028 $ 94,454 Thereafter $ 53,602 -71- NOTE 10—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) E. Actuarial Assumptions The total pension liability at December 31,2022 was determined using the entry-age normal actuarial cost method and the following actuarial assumptions: Inflation 2.50% Salary increases N/A Investment rate of return 5.75%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 4.05% N/A—Not Applicable Mortality rates were based on the July 1, 2022 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-2021. Healthy Post-Retirement— Pub-2010 Healthy Retired Public Safety mortality tables with projected mortality improvements based on scale MP-2021. 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-2021. Male rates are adjusted by a factor of 1.05. The changes in actuarial assumptions and benefits since the prior valuation included: • The expected investment return and discount rate changed from 6.25 percent to 5.75 percent to reflect updated capital market assumptions. • The inflation rate assumption increased from 2.25 percent to 2.50 percent. • The mortality assumptions were updated to the rates used in the July 1, 2022 Minnesota PERA Police and Fire Plan actuarial valuation. 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 81.92 % 4.10 % 6.60 % International equity 3.60 4.64 % 7.14 % Fixed income 6.85 1.05 % 3.55 % Real estate and alternatives — 3.54 % 6.04 % Cash and equivalents 7.63 (0.45) % 2.05 % Total 100.00 % 6.32 % Reduced for assumed investment expense (0.50) Net assumed investment return(rounded to 1/4%) 5.75 % -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 5.75 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 paragraph, 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 (4.75%) (5.75%) (6.75%) Association's net pension liability(asset) $ (614,705) $ (1,226,165) $ (1,766,817) 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$108,812. 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$1,466,433 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 4.05% 20-year municipal bond yield 4.05% 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 4.05 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 2.06 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 $ 1,545,589 Changes for the year Service cost 165,631 Interest 34,249 Differences between expected and actual experience 27,306 Changes of assumptions (209,052) Benefit payments (97,290) Total net changes (79,156) Ending balance $ 1,466,433 Assumption changes since the prior measurement date include the following: • The discount rate was changed from 2.06 percent to 4.05 percent. -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 3.05% 4.05% 5.05% Total OPEB liability $ 1,367,582 $ 1,466,433 $ 1,569,889 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 $ 1,670,517 $ 1,466,433 $ 1,293,083 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 $36,694. 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 $ 166,016 $ 357,300 Changes in actuarial assumptions 191,350 1,066,841 City's contributions subsequent to the measurement date 108,812 — Total $ 466,178 $ 1,424,141 A total of $108,812 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, 2024. 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 2024 $ (163,186) 2025 $ (163,186) 2026 $ (163,186) 2027 $ (168,732) 2028 $ (153,027) Thereafter $ (255,458) -76- NOTE 12—DEFICIT FUND BALANCES The following funds have a deficit fund balance/net position at December 31, 2023: Amount Governmental American Rescue Plan Act $ 51,862 Road Improvements $ 1,049,532 Nonmajor funds Capital Projects Central Village Parking $ 31,234 Cable Capital Equipment $ 151,522 Parks Development $ 17,206 Internal Service Benefits/Other Insurance $ 785,482 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. NOTE 13—NET POSITION/FUND BALANCES A. Net Investment in Capital Assets The government-wide Statement of Net Position at December 31, 2023, 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/amortized $ 23,687,276 $ 7,885,755 $ 31,573,031 Depreciable,net of accumulated depreciation/amortization 115,014,667 112,854,081 227,868,748 Less capital related long-term debt outstanding (22,544,937) (10,993,799) (33,538,736) Unused bond proceeds 1,482,763 1,982,566 3,465,329 Total net investment in capital assets $ 117,639,769 $ 111,728,603 $ 229,368,372 -77- NOTE 13-NET POSITION/FUND BALANCES(CONTINUED) B. Classifications At December 31,2023,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 $ 24,759 $ - $ - $ - $ - $ - $ - $ 44,377 $ 69,136 Prepaids 151,903 - - - - - - 1,000 152,903 Net lease receivable 22,474 - - - - - - 22,295 44,769 Total nonspendable 199,136 - - - - - - 67,672 266,808 Restricted Debt service - - - - - - - 540,153 540,153 EDA - - - - - - - 1,438,249 1,438,249 TIF - - - - - - - 1,236,272 1,236,272 TIF capital projects - - - - - - - 3,147,931 3,147,931 Park dedication - - - - - - - 2,336,256 2,336,256 Electric projects - - - - - - - 6,745,433 6,745,433 Facilities projects - - - - 5,138,470 1,482,763 - - 6,621,233 Cable TV - - - - - - - 206,343 206,343 Cable equipment - - - - - - - 145,812 145,812 Solid waste grant - - - - - - - 21,670 21,670 Police forfeiture - - - - - - - 97,754 97,754 Opioid settlement - - - - - - - 143,431 143,431 Lodging tax - - - - - - - 63,408 63,408 Public safety aid 2,463,493 - - - - - - - 2,463,493 Total restricted 2,463,493 - - - 5,138,470 1,482,763 - 16,122,712 25,207,438 Committed Backup storage server 55,000 - - - - - - - 55,000 Compensation study 17,000 - - - - - - - 17,000 Gun and holster replacements 52,000 - - - - - - - 52,000 Uninterruptable power supplies 30,000 - - - - - - - 30,000 Ammunition 10,000 - - - - - - - 10,000 Ballistic helmets 35,000 - - - - - - - 35,000 Battery replacements 10,000 - - - - - - - 10,000 Crisis intervention training 20,000 - - - - - - - 20,000 Ash tree disposals 7,000 - - - - - - - 7,000 Plow cutting edges 15,000 - - - - - - - 15,000 Deicing supplies 50,000 - - - - - - - 50,000 Diagnostic program 1,300 - - - - - - - 1,300 Fleet software training 1,500 - - - - - - - 1,500 Concrete removal and replacement 20,000 - - - - - - - 20,000 Future development studies 10,000 - - - - - - - 10,000 Valleywood Golf - - - - - - - 419,261 419,261 Total committed 333,800 - - - - - - 419,261 753,061 Assigned Debt service - - 8,882,682 - - - - 1,967,821 10,850,503 Other capital projects - - - - - - 11,888,037 - 11,888,037 Police special projects - - - - - - - 36,090 36,090 Tree preservation - - - - - - - 394,511 394,511 Ponds - - - - - - - 265,270 265,270 Pathways and sidewalks - - - - - - - 267,105 267,105 Dodd Road - - - - - - - 257,832 257,832 Former education building - - - - - - - 158,131 158,131 Capital building - - - - - - - 549,436 549,436 C.I.P.development - - - - - - - 285,599 285,599 Valleywood improvement - - - - - - - 177,883 177,883 Physical improvement - - - - - - - 186,957 186,957 Private development - - - - - - - 139,839 139,839 Improvement construction - - - - - - - 106,420 106,420 Fire grants project - - - - - - - 18,616 18,616 Park facilities maintenance - - - - - - - 654,188 654,188 Fire facilities - - - - - - - 6,470 6,470 Future improvements - - - - - - - 47,018 47,018 Total assigned - - 8,882,682 - - - 11,888,037 5,519,186 26,289,905 Unassigned 21,306,237 (51,862) - (1,049,532) - - - (199,962) 20,004,881 Total $24,302,666 $ (51,862) $ 8,882,682 $ (1,049,532) $ 5,138,470 $ 1,482,763 $ 11,888,037 $ 21,928,869 $ 72,522,093 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, 2023, the unassigned fund balance of the General Fund was 55.7 percent of the subsequent year's budgeted expenditures. -78- 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. -79- NOTE 14—TAX ABATEMENT AGREEMENTS(CONTINUED) The outstanding principal balances as of December 31,2023 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 Fiscal Year Fiscal Year Year-End Decertification Housing district, including the TIF No. 15—Parkside construction of multi-family residential Village—Gabella buildings of 196 units with 20 percent 70% $203,698 $1,659,891 12/31/2041 affordable units. Housing district, including the TIF No. 15—Parkside construction of multi-family residential Village—Galante buildings of 134 units with 20 percent 70% $156,101 $2,553,873 12/31/2041 affordable units. Creation of 86,000 sq.ft.of manufacturing TIF No. 16—Uponor facilities and the addition of 75 full-time 90% $26,752 $186,974 12/31/2025 jobs. Creation of 73,000 sq.ft. manufacturing TIF No. 17—Karamella facilities and the addition of 76 full-time 90% $66,442 $609,244 12/31/2026 jobs. 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, 2023, the City is committed to various construction contracts for the improvement of city property. The City's remaining commitment under these contracts is $10,312,214. -80- 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 31,2023 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% 12/31/2023 06/30/2023 0.1598% $ 8,935,837 $ 246,322 $ 9,182,159 $12,709,471 70.31% 83.10% PERA—General Employees Retirement Fund Schedule of City Contributions Year Ended December 31,2023 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% 12/31/2023 $ 980,026 $ 980,026 $ — $13,067,017 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. -81- 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 31,2023 Proportionate Share of the City's Net Pension Proportionate Liability and City's Share of the the City's Proportionate Plan 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% 12/31/2023 06/30/2023 0.4885% $ 8,435,760 $ 339,814 $ 8,775,574 $ 6,415,314 131.49% 86.50% PERA—Public Employees Police and Fire Fund Schedule of City Contributions Year Ended December 31,2023 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% 12/31/2023 $ 1,174,423 $ 1,174,423 $ — $ 6,635,165 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. -82- CITY OF APPLE VALLEY Apple Valley Firefighters'Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios December 31,2023 City fiscal year-end date-December 31 2015 2016 2017 2018 2019 2020 2021 2022 2023 Apple Valley Firefighters' Relief Association year-end date (measurement date)-December 31 2014 2015 2016 2017 2018 2019 2020 2021 2022 Total pension liability Service cost $ 168,532 $ 181,221 $ 179,770 $ 149,826 $ 159,059 $ 201,766 $ 180,653 $ 197,877 $ 293,210 Interest 369,565 398,162 402,119 427,292 419,004 410,516 416,808 411,485 484,936 Differences between expected and actual experience - 12,130 (23,940) (67,525) 21,501 (78,143) (180,523) 77,118 320,222 Changes of assumptions - (209,787) (509,724) 133,128 534,195 (154,449) 152,931 33,961 257,078 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) (467,606) Net change in total pension liability 533,855 (218,933) (479,967) 155,907 630,650 (42,042) 113,992 1,050,256 887,840 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 7,699,568 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 $ 8,587,408 Plan fiduciary net position Contributions(state and local) $ 526,217 $ 477,537 $ 546,408 $ 530,781 $ 551,681 $ 566,875 $ 586,695 $ 624,213 $ 679,224 Net investment income 239,737 (219,523) 549,126 1,164,210 (484,118) 1,754,977 1,620,613 1,833,065 (2,856,448) Benefit payments (269,330) (600,659) (528,192) (486,814) (652,816) (421,732) (607,080) (526,854) (467,606) Administrative costs (22,641) (35,434) (34,516) (36,279) (28,307) (25,849) (25,553) (28,871) (32,265) 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 (2,677,095) 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 12,490,668 Plan fiduciary net position- end of year $6,427,084 $ 6,049,005 $6,581,831 $ 7,753,729 $7,140,169 $ 9,014,440 $10,589,115 $12,490,668 $ 9,813,573 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) $(1,226,165) 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% 114.28% Note: The City implemented GASB Statement No.68 in fiscal 2015(using a December 31,2014 measurement date).This schedule is intended to present 10-year trend information. Additional years will be added as they become available. -83- CITY OF APPLE VALLEY 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) 12/31/2023 $ 342,654 $ 678,224 $ (335,570) 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. -84- 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 31,2023 Fiscal Year 2018 2019 2020 2021 2022 2023 Total OPEB liability Service cost $ 181,510 $ 199,217 $ 131,569 $ 165,292 $ 192,764 $ 165,631 Interest 80,281 82,489 99,285 59,440 51,635 34,249 Differences between expected and actual experience — — (648,940) 16,181 167,992 27,306 Changes of assumptions 57,294 (118,563) 203,592 89,997 (1,060,954) (209,052) Benefit payments (61,516) (63,841) (68,021) (86,765) (97,427) (97,290) Net change in total OPEB liability 257,569 99,302 (282,515) 244,145 (745,990) (79,156) Total OPEB liability—beginning of year 1,973,078 2,230,647 2,329,949 2,047,434 2,291,579 1,545,589 Total OPEB liability—end of year $ 2,230,647 $ 2,329,949 $ 2,047,434 $ 2,291,579 $ 1,545,589 $ 1,466,433 Covered-employee payroll $14,500,000 $15,000,000 $15,300,000 $15,800,000 $17,900,000 $16,600,000 Total OPEB liability as a percentage of covered-employee payroll 15.4% 15.5% 13.4% 14.5% 8.6% 8.8% 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. -85- CITY OF APPLE VALLEY Notes to Required Supplementary Information December 31,2023 PERA—GENERAL EMPLOYEES RETIREMENT FUND 2023 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption and single discount rate were changed from 6.50 percent to 7.00 percent. 2023 CHANGES IN PLAN PROVISIONS • An additional one-time direct state aid contribution of$170.1 million will be contributed to the Plan on October 1, 2023. • The vesting period of those hired after June 30,2010,was changed from five years of allowable service to three years of allowable service. • The benefit increase delay for early retirements on or after January 1, 2024,was eliminated. • A one-time, noncompounding benefit increase of 2.50 percent minus the actual 2024 adjustment will be payable in a lump sum for calendar year 2024 by March 31, 2024. 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. -86- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 PERA—GENERAL EMPLOYEES RETIREMENT FUND(CONTINUED) 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. 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. -87- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 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. -88- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND 2023 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption was changed from 6.50 percent to 7.00 percent. • The single discount rate changed from 5.40 percent to 7.00 percent. 2023 CHANGES IN PLAN PROVISIONS • Additional one-time direct state aid contribution of$19.4 million will be contributed to the Plan on October 1, 2023. • Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded 10-year vesting schedule, with 50.00 percent vesting after five years,increasing incrementally to 100.00 percent after 10 years. • A one-time, noncompounding benefit increase of 3.00 percent will be payable in a lump sum for calendar year 2024 by March 31, 2024. • Psychological treatment is required effective July 1,2023,prior to approval for a duty disability benefit for a psychological condition relating to the member's occupation. • The total and permanent duty disability benefit was increased, effective July 1,2023. 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was changed 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 60.00 percent to 70.00 percent. Minor changes to form of payment assumptions were applied. -89- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND(CONTINUED) 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. 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. -90- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND(CONTINUED) 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. 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. -91- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 APPLE VALLEY FIREFIGHTERS' RELIEF ASSOCIATION 2023 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate changed from 6.25 percent to 5.75 percent to reflect updated capital market assumptions. • The inflation rate assumption increased from 2.25 percent to 2.50 percent. • The mortality assumptions were updated to the rates used in the July 1,2022 Minnesota PERA Police and Fire Plan actuarial valuation. 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. -92- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 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. -93- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 OTHER POST-EMPLOYMENT BENEFITS PLAN 2023 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed from 2.06 percent to 4.05 percent. 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. -94- 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 31,2023 Special Debt Capital Revenue Service Projects Total Assets Cash and investments $ 2,498,350 $ 3,751,601 $ 16,828,886 $ 23,078,837 Receivables Accounts 9,221 - 158,897 168,118 Lease 879,473 879,473 Prepaids 1,000 1,000 Inventory 44,377 44,377 Total assets $ 2,552,948 $ 3,751,601 $ 17,867,256 $ 24,171,805 Liabilities Accrued salaries payable $ 34,836 $ - $ - $ 34,836 Accounts payable 46,787 7,355 649,540 703,682 Contracts payable 149,060 149,060 Due to other governmental units 1,106 1,106 Due to other funds 189,916 189,916 Advances from other funds 272,432 272,432 Unearned revenue 34,726 34,726 Total liabilities 117,455 7,355 1,260,948 1,385,758 Deferred inflows of resources Lease revenue for subsequent years 857,178 857,178 Fund balances(deficit) Nonspendable 45,377 - 22,295 67,672 Restricted 1,970,855 1,776,425 12,375,432 16,122,712 Committed 419,261 419,261 Assigned - 1,967,821 3,551,365 5,519,186 Unassigned (199,962) (199,962) Total fund balances 2,435,493 3,744,246 15,749,130 21,928,869 Total liabilities,deferred inflows of resources,and fund balances $ 2,552,948 $ 3,751,601 $ 17,867,256 $ 24,171,805 -95- CITY OF APPLE VALLEY Nonmajor Governmental Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2023 Special Debt Capital Revenue Service Projects Total Revenues Taxes $ - $ 1,999,865 $ 586,954 $ 2,586,819 Other taxes 154,991 154,991 Franchise taxes 894,412 894,412 Intergovernmental 952,452 952,452 Charges for services 1,692,764 - 1,692,764 Investment earnings 96,295 173,005 721,647 990,947 Other 42,506 697,648 740,154 Total revenues 2,939,008 2,172,870 2,900,661 8,012,539 Expenditures Current General government 911,321 66,157 768,604 1,746,082 Public safety 39,807 - 68,480 108,287 Public works 16,879 - 72,094 88,973 Parks and recreation 1,956,492 - 37,076 1,993,568 Capital outlay 599 - 2,371,721 2,372,320 Debt service Principal - 1,205,000 - 1,205,000 Interest and fiscal charges - 701,849 14,346 716,195 Total expenditures 2,925,098 1,973,006 3,332,321 8,230,425 Excess(deficiency)of revenues over expenditures 13,910 199,864 (431,660) (217,886) Other financing sources(uses) Sale of capital assets 36,454 36,454 Transfers in 335,550 - 2,834,105 3,169,655 Transfers(out) (513,655) (513,655) Total other financing sources(uses) 372,004 - 2,320,450 2,692,454 Net change in fund balances 385,914 199,864 1,888,790 2,474,568 Fund balances Beginning of year 2,049,579 3,544,382 13,860,340 19,454,301 End of year $ 2,435,493 $ 3,744,246 $ 15,749,130 $ 21,928,869 -96- 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. -97- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Balance Sheet as of December 31,2023 Solid Waste Police Opioid Cable TV Grant Forfeiture Settlement (2010) (2040) (2060) (2115) Assets Cash and investments $ 221,409 $ 21,670 $ 119,180 $ 143,431 Receivables Accounts — — — — Inventory — — — — Prepaids — — — — Total assets $ 221,409 $ 21,670 $ 119,180 $ 143,431 Liabilities Accrued salaries payable $ 14,041 $ — $ — $ — Accounts payable 1,026 — 21,426 — Due to other governmental units (1) — — — Unearned revenue — — —Total liabilities 15,066 — 21,426 — Fund balances Nonspendable — — — — Restricted 206,343 21,670 97,754 143,431 Committed — — — — Total fund balances 206,343 21,670 97,754 143,431 Total liabilities and fund balances $ 221,409 $ 21,670 $ 119,180 $ 143,431 -98- Valleywood EDA Lodging Golf Operations Tax (2200) (3210) (7000) Totals $ 484,682 $ 1,438,249 $ 69,729 $ 2,498,350 2,872 - 6,349 9,221 44,377 44,377 1,000 - 1,000 $ 532,931 $ 1,438,249 $ 76,078 $ 2,552,948 $ 20,795 $ - $ - $ 34,836 11,665 - 12,670 46,787 1,107 - - 1,106 34,726 - - 34,726 68,293 - 12,670 117,455 45,377 - - 45,377 1,438,249 63,408 1,970,855 419,261 419,261 464,638 1,438,249 63,408 2,435,493 $ 532,931 $ 1,438,249 $ 76,078 $ 2,552,948 -99- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances as of December 31,2023 Solid Waste Police Opioid Cable TV Grant Forfeiture Settlement (2010) (2040) (2060) (2115) Revenues Other taxes $ - $ - $ - $ - Intergovernmental 185,550 - - - Charges for services - - - - Investment earnings 8,742 1,211 4,027 5,943 Other revenue Miscellaneous 550 9,716 7 32,233 Total revenues 194,842 10,927 4,034 38,176 Expenditures Current General government - - - 24,968 Public safety - - 39,807 - Public works - 16,879 - - Parks and recreation 350,118 - - - Capital outlay 599 - - - Total expenditures 350,717 16,879 39,807 24,968 Excess(deficiency)of revenue over expenditures (155,875) (5,952) (35,773) 13,208 Other financing sources Sale of capital assets - - 36,454 - Transfers in 185,550 - - - Total other financing sources 185,550 - 36,454 - Net change in fund balances 29,675 (5,952) 681 13,208 Fund balances Beginning of year 176,668 27,622 97,073 130,223 End of year $ 206,343 $ 21,670 $ 97,754 $ 143,431 -100- Valleywood EDA Lodging Golf Operations Tax (2200) (3210) (7000) Totals $ - $ 65,328 $ 89,663 $ 154,991 766,902 - 952,452 1,692,764 1,692,764 14,079 59,143 3,150 96,295 - - 42,506 1,706,843 891,373 92,813 2,939,008 786,173 100,180 911,321 39,807 16,879 1,606,374 1,956,492 599 1,606,374 786,173 100,180 2,925,098 100,469 105,200 (7,367) 13,910 36,454 150,000 335,550 150,000 372,004 250,469 105,200 (7,367) 385,914 214,169 1,333,049 70,775 2,049,579 $ 464,638 $ 1,438,249 $ 63,408 $ 2,435,493 -101- 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. -102- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Balance Sheet as of December 31,2023 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 $ 1,967,821 $ 50,858 $ 1,192,769 $ 106,839 Liabilities Accounts payable $ — $ 7,355 $ — $ — Fund balances Restricted — 43,503 1,192,769 106,839 Assigned 1,967,821 — — — Total fund balances 1,967,821 43,503 1,192,769 106,839 Total liabilities and fund balances $ 1,967,821 $ 50,858 $ 1,192,769 $ 106,839 -103- G.O. Facilities Refunding G.O. Capital CIP Bonds Park Bonds Improvements Bonds of 2013 of 2015 Bonds of 2022A (3385) (3395) (3405) (3415) Total $ 153,702 $ 213,209 $ 37,276 $ 29,127 $ 3,751,601 $ — $ — $ — $ — $ 7,355 153,702 213,209 37,276 29,127 1,776,425 1,967,821 153,702 213,209 37,276 29,127 3,744,246 $ 153,702 $ 213,209 $ 37,276 $ 29,127 $ 3,751,601 -104- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2023 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 $ — $ — $ — $ — Investment earnings 84,239 3,347 51,060 4,574 Total revenues 84,239 3,347 51,060 4,574 Expenditures Current General government — 66,157 — — Debt service Principal — — — — Interest and fiscal charges — — — — Total expenditures — 66,157 — — Net change in fund balances 84,239 (62,810) 51,060 4,574 Fund balances Beginning of year 1,883,582 106,313 1,141,709 102,265 End of year $ 1,967,821 $ 43,503 $ 1,192,769 $ 106,839 -105- G.O. Facilities Refunding G.O. Capital CIP Bonds Park Bonds Improvement Bonds of 2013 of 2015 Bonds of 2022A (3385) (3395) (3405) (3415) Total $ 930,000 $ 175,455 $ 396,113 $ 498,297 $ 1,999,865 13,212 10,404 275 5,894 173,005 943,212 185,859 396,388 504,191 2,172,870 66,157 715,000 150,000 240,000 100,000 1,205,000 171,445 17,595 137,745 375,064 701,849 886,445 167,595 377,745 475,064 1,973,006 56,767 18,264 18,643 29,127 199,864 96,935 194,945 18,633 - 3,544,382 $ 153,702 $ 213,209 $ 37,276 $ 29,127 $ 3,744,246 -106- THIS PAGE INTENTIONALLY LEFT BLANK 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 construction and system replacement at the Municipal Center. • 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. • Park Development Fund—Accounts for the construction activities of projects approved in the 2023 Park Referendum. • Physical Improvement Fund—Accounts for developer projects funded by developers. -107- THIS PAGE INTENTIONALLY LEFT BLANK 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. • Park Facilities Maintenance Fund —Accounts for the construction and system replacement of park facilities. • Fire Facilities Maintenance Fund — Accounts for the construction and system replacement of the three fire station facilities. • 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. -108- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet as of December 31,2023 Park Police Special Tree Pathways and Dedication Projects Preservation Pond Sidewalks Dodd Road (2015) (2055) (2070) (2075) (2080) (2085) Assets Cash and investments $ 2,337,621 $ 36,090 $ 394,511 $ 265,270 $ 267,105 $ 257,832 Receivables Accounts — — — — — — Lease — — — — — — Total assets $ 2,337,621 $ 36,090 $ 394,511 $ 265,270 $ 267,105 $ 257,832 Liabilities Accounts payable $ 1,365 $ — $ — $ — $ — $ — Contracts payable — — — — — — Due to other funds — — — — — — Advances from other funds — — — — —Total liabilities 1,365 — — — — — Deferred inflows of resources Lease revenue for subsequent years — — — — — — Fund balances(deficit) Nonspendable — — — — — — Restricted 2,336,256 — — — — — Assigned — 36,090 394,511 265,270 267,105 257,832 Unassigned — — — — — — Total fund balances(deficit) 2,336,256 36,090 394,511 265,270 267,105 257,832 Total liabilities,deferred inflows of resources,and fund balances $ 2,337,621 $ 36,090 $ 394,511 $ 265,270 $ 267,105 $ 257,832 -109- Central Park Education Village Capital Improvement C.I.P. Valleywood Cable Capital Cable Capital Parks Building Parking Building Development Development Improvements Equipment Equipment/PEG Development (2090) (2095) (4000) (4010) (4045) (4425) (4800/4815) (4810) (2300) $ 195,006 $ - $ 549,436 $ - $ 285,599 $ 325,365 $ - $ 132,117 $ - 4,300 - - - - - 13,695 - 878,265 - - - - - - 1,208 - $ 1,073,271 $ 4,300 $ 549,436 $ - $ 285,599 $ 325,365 $ - $ 147,020 $ - $ 36,875 $ 535 $ - $ - $ - $ 17,272 $ - $ - $ 13,811 130,210 - - - 34,999 - - - - 151,522 - 3,395 36,875 35,534 - - - 147,482 151,522 - 17,206 857,178 - - - - - - - - 21,087 - - - - - - 1,208 - 145,812 - 158,131 - 549,436 - 285,599 177,883 - - - (31,234) - - - - (151,522) - (17,206) 179,218 (31,234) 549,436 - 285,599 177,883 (151,522) 147,020 (17,206) $ 1,073,271 $ 4,300 $ 549,436 $ - $ 285,599 $ 325,365 $ - $ 147,020 $ - -110- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet(continued) as of December 31,2023 2003 Physical Private Improvement Electric Fire Grants Park Improvement Development Construction Franchise Fee Project Facilities (4900) (4920) (4300) (4750) (7600) (4820) Assets Cash and investments $ 704,354 $ 139,839 $ 131,363 $ 6,641,873 $ 18,616 $ 654,188 Receivables Accounts - - - 140,902 - - Lease - - - - - - Total assets $ 704,354 $ 139,839 $ 131,363 $ 6,782,775 $ 18,616 $ 654,188 Liabilities Accounts payable $ 517,397 $ - $ 24,943 $ 37,342 $ - $ - Contracts payable - - - - - - Due to other funds - - - - - - Advances from other funds - - - - -Total liabilities 517,397 - 24,943 37,342 - - Deferred inflows of resources Lease revenue for subsequent years - - - - - - Fund balances(deficit) Nonspendable - - - - - - Restricted - - - 6,745,433 - - Assigned 186,957 139,839 106,420 - 18,616 654,188 Unassigned - - - - - - Total fund balances(deficit) 186,957 139,839 106,420 6,745,433 18,616 654,188 Total liabilities,deferred inflows of resources,and fund balances $ 704,354 $ 139,839 $ 131,363 $ 6,782,775 $ 18,616 $ 654,188 -111- TIF District TIF District TIF District TIF District Fire Future TIF District TIF District No.15 No.16 No.14 No.17 Facilities Improvements No.7 No.1 Parkside Village Uponor Business Campus Karamella (4830) (4910) (4710) (4730) (4740) (4743) (4735) (4746) Total $ 25,320 $ 47,018 $ 1,939,167 $ 982,674 $ 344,555 $ 86,564 $ - $ 67,403 $ 16,828,886 158,897 879,473 $ 25,320 $ 47,018 $ 1,939,167 $ 982,674 $ 344,555 $ 86,564 $ - $ 67,403 $ 17,867,256 $ - $ - $ - $ - $ - $ - $ - $ - $ 649,540 18,850 - - - - - - - 149,060 189,916 272,432 - - - 272,432 18,850 - - - 272,432 - - - 1,260,948 857,178 22,295 1,939,167 982,674 72,123 86,564 - 67,403 12,375,432 6,470 47,018 - - - - - - 3,551,365 (199,962) 6,470 47,018 1,939,167 982,674 72,123 86,564 - 67,403 15,749,130 $ 25,320 $ 47,018 $ 1,939,167 $ 982,674 $ 344,555 $ 86,564 $ - $ 67,403 $ 17,867,256 -112- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2023 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 89,490 1,781 16,887 11,355 11,434 11,038 Other revenue Rentals - - - - - - Park dedication fees 515,933 - - - - - Miscellaneous - - - - - - Total revenues 605,423 1,781 16,887 11,355 11,434 11,038 Expenditures Current General government - - - - - - Public safety - 19,630 - - - - Public works - - - - - - Parks and recreation 4,675 - - - - - Capital outlay - - - - - - Debt service Interest and fiscal charges - - - - - - Total expenditures 4,675 19,630 - - - - Excess(deficiency)of revenue over expenditures 600,748 (17,849) 16,887 11,355 11,434 11,038 Other financing sources(uses) Transfers in - - - - - - Transfers(out) - - - - - - Total other financing sources(uses) - - - - - - Net change in fund balances 600,748 (17,849) 16,887 11,355 11,434 11,038 Fund balances(deficit) Beginning of year 1,735,508 53,939 377,624 253,915 255,671 246,794 End of year $ 2,336,256 $ 36,090 $ 394,511 $ 265,270 $ 267,105 $ 257,832 -113- Central Park Education Village Capital Improvement C.I.P. Valleywood Cable Capital Cable Capital Parks Building Parking Building Development Development Improvements Equipment Equipment/PEG Development (2090) (2095) (4000) (4010) (4045) (4425) (4800/4815) (4810) (2300) $ - $ - $ - $ - $ - $ - $ - $ - $ 202,000 58,284 - 6,650 - 23,239 63 12,226 61,415 - 5,127 - 169,311 4,300 - - - - - - - 8,432 - - - - - - - - 184,393 4,300 23,239 63 12,226 61,415 202,000 63,411 - 73,347 7,747 - - - - - - - 3,262 8,828 - 20,311 10,321 - 175,436 - - 2,025,984 - 79,794 - 83,668 7,747 175,436 - - 2,029,246 8,828 79,794 20,311 100,725 (3,447) (152,197) 63 12,226 (1,967,831) 193,172 (16,383) (20,311) 65,000 - - 2,000,000 - - 3,105 (325,000) (3,105) - - (185,550) - - (260,000) (3,105) - 2,000,000 (185,550) - 3,105 100,725 (3,447) (412,197) (3,042) 12,226 32,169 7,622 (16,383) (17,206) 78,493 (27,787) 961,633 3,042 273,373 145,714 (159,144) 163,403 - $ 179,218 $ (31,234) $ 549,436 $ - $ 285,599 $ 177,883 $ (151,522) $ 147,020 $ (17,206) -114- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances(continued) Year Ended December 31,2023 2003 Physical Private Improvement Electric Fire Grants Parks Improvement Development Construction Franchise Fee Project Facilities (4900) (4920) (4300) (4750) (7600) (4820) Revenues Taxes $ - $ - $ - $ - $ - $ - Franchise taxes - - - 634,128 - - Investment earnings 31,087 5,986 5,623 275,606 798 13,761 Other revenue Rentals - - - - - - Park dedication fees - - - - - - Miscellaneous (328) - - - - - Total revenues 30,759 5,986 5,623 909,734 798 13,761 Expenditures Current General government - - - - - - Public safety - - - - - - Public works - - - 72,094 - - Parks and recreation - - - - - - Capital outlay - - - 9,213 - 70,573 Debt service Interest and fiscal charges - - - - - - Total expenditures - - - 81,307 - 70,573 Excess(deficiency)of revenue over expenditures 30,759 5,986 5,623 828,427 798 (56,812) Other financing sources(uses) Transfers in - - - - - 711,000 Transfers(out) - - - - - - Total other financing sources(uses) - - - - - 711,000 Net change in fund balances 30,759 5,986 5,623 828,427 798 654,188 Fund balances(deficit) Beginning of year 156,198 133,853 100,797 5,917,006 17,818 - End of year $ 186,957 $ 139,839 $ 106,420 $ 6,745,433 $ 18,616 $ 654,188 -115- TIF District TIF District TIF District TIF District Fire Future TIF District TIF District No.15 No.16 No.14 No.17 Facilities Improvements No.7 No.1 Parkside Village Uponor Business Campus Karamella (4830) (4910) (4710) (4730) (4740) (4743) (4735) (4746) Total $ - $ - $ - $ - $ 452,918 $ 60,175 $ - $ 73,861 $ 586,954 894,412 720 2,012 83,012 42,067 4,910 1,594 2,163 1,603 721,647 173,611 515,933 8,104 720 2,012 83,012 42,067 457,828 61,769 2,163 75,464 2,900,661 361,499 28,421 229,477 68,113 768,604 48,850 - - - - - - - 68,480 72,094 37,076 400 - - - - - - - 2,371,721 14,346 - - - 14,346 49,250 - - - 375,845 28,421 229,477 68,113 3,332,321 (48,530) 2,012 83,012 42,067 81,983 33,348 (227,314) 7,351 (431,660) 55,000 - - - - - - - 2,834,105 (513,655) 55,000 - - - - - - - 2,320,450 6,470 2,012 83,012 42,067 81,983 33,348 (227,314) 7,351 1,888,790 45,006 1,856,155 940,607 (9,860) 53,216 227,314 60,052 13,860,340 $ 6,470 $ 47,018 $ 1,939,167 $ 982,674 $ 72,123 $ 86,564 $ - $ 67,403 $15,749,130 -116- CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes Current $ 29,911,435 $ 29,911,435 $ 29,785,713 $ (125,722) Delinquent 50,000 50,000 28,603 (21,397) Total taxes 29,961,435 29,961,435 29,814,316 (147,119) Other taxes 76,000 76,000 58,053 (17,947) Franchise taxes 453,000 453,000 335,017 (117,983) Special assessments 2,500 2,500 2,369 (131) Licenses and permits General government 206,675 206,675 251,467 44,792 Public safety 9,000 9,000 5,880 (3,120) Public works 1,748,800 1,748,800 2,033,799 284,999 Total licenses and permits 1,964,475 1,964,475 2,291,146 326,671 Intergovernmental Federal grants Public safety 385,000 385,000 200,101 (184,899) State grants PERA aid 7,500 7,500 140,914 133,414 Fire relief aid-public safety 351,000 351,000 425,185 74,185 Police relief aid-public safety 515,000 515,000 3,004,427 2,489,427 Other-public safety 110,000 110,000 169,689 59,689 Total intergovernmental 1,368,500 1,368,500 3,940,316 2,571,816 Charges for services Administration charges-general government Construction funds 69,200 69,200 - (69,200) Enterprise funds 891,000 891,000 891,000 - Investment charges-general government 135,000 135,000 135,000 - Engineering charges-public works-construction 974,000 974,000 854,266 (119,734) General government 31,030 31,030 10,489 (20,541) Public safety 272,945 272,945 397,053 124,108 Public works 10,000 10,000 11,506 1,506 Parks and recreation 1,151,000 1,151,000 1,248,048 97,048 Total charges for services 3,534,175 3,534,175 3,547,362 13,187 Fines and forfeitures 300,000 300,000 213,974 (86,026) Investment earnings 220,000 220,000 829,786 609,786 Other Rentals-recreation 283,000 283,000 275,812 (7,188) Rentals-public safety 43,100 43,100 44,488 1,388 Rentals-other 551,000 551,000 454,264 (96,736) Refunds and reimbursements 75,000 75,000 114,765 39,765 Donations 3,000 3,000 5,409 2,409 Miscellaneous 56,600 56,600 33,090 (23,510) Total other 1,011,700 1,011,700 927,828 (83,872) Total revenue 38,891,785 38,891,785 41,960,167 3,068,382 -117- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures General government Mayor and City Council Personal services 129,600 129,600 132,580 2,980 Supplies 625 625 883 258 Other current expenditures 20,910 20,910 17,404 (3,506) Total Mayor and City Council 151,135 151,135 150,867 (268) Administration Personal services 654,375 654,375 653,164 (1,211) Supplies 175 175 955 780 Other current expenditures 58,080 58,080 69,660 11,580 Total administration 712,630 712,630 723,779 11,149 Finance and data processing Personal services 718,040 716,840 634,322 (82,518) Supplies 9,200 9,200 6,532 (2,668) Other current expenditures 356,715 356,715 346,397 (10,318) Debt service 10,000 10,000 Total finance and data processing 1,083,955 1,082,755 997,251 (85,504) Information technology Personal services 682,940 682,940 527,152 (155,788) Supplies 8,700 8,700 8,301 (399) Other current expenditures 386,460 403,460 167,392 (236,068) Capital outlay 187,800 242,800 158,316 (84,484) Debt service 126,983 126,983 Total information technology 1,265,900 1,337,900 988,144 (349,756) Human resources Personal services 600,140 600,140 603,356 3,216 Supplies 650 650 875 225 Other current expenditures 80,255 80,255 65,968 (14,287) Capital outlay - 1,200 1,192 (8) Total human resources 681,045 682,245 671,391 (10,854) City clerk/elections Personal services 350,755 350,755 297,788 (52,967) Supplies 2,000 2,000 2,128 128 Other current expenditures 105,300 105,300 97,950 (7,350) Total city clerk/elections 458,055 458,055 397,866 (60,189) Legal Other current expenditures 595,950 595,950 592,215 (3,735) General government buildings Personal services 275,350 275,350 238,954 (36,396) Supplies 15,650 15,650 26,416 10,766 Other current expenditures 153,340 153,340 230,680 77,340 Total general government buildings 444,340 444,340 496,050 51,710 -118- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) General government(continued) Community development Personal services 731,765 726,665 586,141 (140,524) Supplies 700 700 1,073 373 Other current expenditures 36,850 46,850 16,545 (30,305) Capital outlay - 5,100 5,024 (76) Total community development 769,315 779,315 608,783 (170,532) Code enforcement Personal services 325,340 325,340 301,698 (23,642) Supplies 2,100 2,100 1,925 (175) Other current expenditures 35,790 35,790 16,404 (19,386) Total code enforcement 363,230 363,230 320,027 (43,203) Unallocated Personal services 12,000 12,000 9,402 (2,598) Other current expenditures 525,570 525,570 442,900 (82,670) Total unallocated 537,570 537,570 452,302 (85,268) Total general government 7,063,125 7,145,125 6,398,675 (746,450) Public safety Police protection Personal services 9,897,555 9,837,555 9,823,596 (13,959) Supplies 297,430 379,430 345,552 (33,878) Other current expenditures 1,558,255 1,703,255 1,785,892 82,637 Capital outlay - 90,000 65,465 (24,535) Total police protection 11,753,240 12,010,240 12,020,505 10,265 Fire protection Personal services 1,551,290 1,551,290 1,496,775 (54,515) Supplies 81,525 81,525 87,895 6,370 Other current expenditures 726,220 726,220 777,570 51,350 Total fire protection 2,359,035 2,359,035 2,362,240 3,205 Fire relief Other current expenditures 660,745 660,745 774,935 114,190 Civil defense Supplies 4,000 4,000 826 (3,174) Other current expenditures 44,300 44,300 42,766 (1,534) Total civil defense 48,300 48,300 43,592 (4,708) Animal control Personal services 125,560 125,560 48,479 (77,081) Supplies 5,725 5,725 4,621 (1,104) Other current expenditures 8,150 8,150 8,763 613 Total animal control 139,435 139,435 61,863 (77,572) -119- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Public safety(continued) Building inspection Personal services 788,535 739,635 679,719 (59,916) Supplies 18,775 18,775 3,624 (15,151) Other current expenditures 227,425 273,625 248,832 (24,793) Debt service 20,000 20,000 Total building inspection 1,034,735 1,032,035 952,175 (79,860) Total public safety 15,995,490 16,249,790 16,215,310 (34,480) Public works Public works administration/natural resources Personal services 544,390 544,390 543,606 (784) Supplies 9,430 9,530 4,518 (5,012) Other current expenditures 459,545 480,045 495,513 15,468 Capital outlay - 4,200 4,132 (68) Debt service 4,770 4,770 Total public works administration/natural resources 1,013,365 1,038,165 1,052,539 14,374 Central maintenance facility Personal services 719,250 719,250 690,543 (28,707) Supplies 31,825 33,125 31,845 (1,280) Other current expenditures 208,830 210,075 238,242 28,167 Total central maintenance facility 959,905 962,450 960,630 (1,820) Streets Personal services 2,075,745 1,970,335 1,769,593 (200,742) Supplies 555,130 606,630 500,467 (106,163) Other current expenditures 879,545 953,455 915,191 (38,264) Capital outlay 69,000 74,000 58,330 (15,670) Debt service 10,478 10,478 Total streets 3,579,420 3,604,420 3,254,059 (350,361) Engineering Personal services 973,930 973,930 902,644 (71,286) Supplies 20,990 20,990 18,317 (2,673) Other current expenditures 192,180 232,180 129,202 (102,978) Debt service 49,374 49,374 Total engineering 1,187,100 1,227,100 1,099,537 (127,563) Total public works 6,739,790 6,832,135 6,366,765 (465,370) Parks and recreation Parks and recreation administration Personal services 947,135 947,135 848,300 (98,835) Supplies 2,400 2,400 3,492 1,092 Other current expenditures 106,800 182,920 185,917 2,997 Total parks and recreation administration 1,056,335 1,132,455 1,037,709 (94,746) -120- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Parks and recreation(continued) Recreation programs Personal services 158,490 158,490 122,409 (36,081) Supplies 38,000 38,000 30,544 (7,456) Other current expenditures 96,550 96,550 113,486 16,936 Capital outlay 1,001 1,001 Total recreation programs 293,040 293,040 267,440 (25,600) Parks maintenance Personal services 2,226,425 2,226,425 2,207,471 (18,954) Supplies 300,000 300,000 290,072 (9,928) Other current expenditures 526,000 564,880 679,217 114,337 Capital outlay 264,400 304,400 304,400 _ - Total parks maintenance 3,316,825 3,395,705 3,481,160 85,455 Redwood Community Pool Personal services 91,700 91,700 134,768 43,068 Supplies 6,700 6,700 4,395 (2,305) Other current expenditures 35,550 35,550 42,299 6,749 Total Redwood Community Pool 133,950 133,950 181,462 47,512 Apple Valley Family Aquatic Center Personal services 465,670 465,670 522,390 56,720 Supplies 39,000 39,000 35,025 (3,975) Other current expenditures 252,550 252,550 336,589 84,039 Total Apple Valley Family Aquatic Center 757,220 757,220 894,004 136,784 Apple Valley Community Center Personal services 223,510 223,510 280,747 57,237 Supplies 17,000 17,000 23,588 6,588 Other current expenditures 76,400 76,400 77,732 1,332 Total Apple Valley Community Center 316,910 316,910 382,067 65,157 Apple Valley Senior Center Personal services 327,850 327,850 311,683 (16,167) Supplies 12,000 12,000 6,787 (5,213) Other current expenditures 67,550 67,550 83,701 16,151 Total Apple Valley Senior Center 407,400 407,400 402,171 (5,229) Total parks and recreation 6,281,680 6,436,680 6,646,013 209,333 Total expenditures 36,080,085 36,663,730 35,626,763 (1,036,967) Excess of revenues over expenditures 2,811,700 2,228,055 6,333,404 4,105,349 -121- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual(continued) Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Other financing sources(uses) Sale of capital assets 47,300 47,300 16,465 (30,835) Transfers in 1,493,000 1,493,000 1,493,000 — Transfers(out) (4,352,000) (4,352,000) (4,352,000) — Total other financing sources(uses) (2,811,700) (2,811,700) (2,842,535) (30,835) Net change in fund balances $ — $ (583,645) 3,490,869 $ 4,074,514 Fund balances Beginning of year 20,811,797 End of year $ 24,302,666 -122- 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 31,2023 Over(Under) Budget Actual Budget Revenue Special assessments $ — $ 35,317 $ 35,317 Intergovernmental 3,471,000 2,797,998 (673,002) Total revenue 3,471,000 2,833,315 (637,685) Expenditures Capital outlay Public works 7,131,000 5,877,595 (1,253,405) Excess(deficiency)of revenue over expenditures (3,660,000) (3,044,280) 615,720 Other financing sources Transfers in 4,575,000 4,575,000 — Net change in fund balances $ 915,000 1,530,720 $ 615,720 Fund balances(deficit) Beginning of year (2,580,252) End of year $ (1,049,532) -123- 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 31,2023 Over(Under) Budget Actual Budget Revenue Investment earnings $ 160,151 $ 493,502 $ 333,351 Other financing sources(uses) Transfers in 500,000 — (500,000) Transfers(out) (1,729,000) (1,729,000) — Total other financing sources(uses) (1,229,000) (1,729,000) (500,000) Net change in fund balances $ (1,068,849) (1,235,498) $ (166,649) Fund balances Beginning of year 13,123,535 End of year $ 11,888,037 -124- CITY OF APPLE VALLEY Cable TV Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Intergovernmental $ 185,550 $ 185,550 $ — Investment earnings 1,500 8,742 7,242 Other revenue Miscellaneous — 550 550 Total revenue 187,050 194,842 7,792 Expenditures Current Parks and recreation 371,100 350,118 (20,982) Capital outlay — 599 599 Total expenditures 371,100 350,717 (20,383) Excess(deficiency)of revenue over expenditures (184,050) (155,875) 28,175 Other financing sources Transfers in 185,550 185,550 — Net change in fund balances $ 1,500 29,675 $ 28,175 Fund balances Beginning of year 176,668 End of year $ 206,343 -125- CITY OF APPLE VALLEY Valleywood Golf Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Charges for services $ 1,350,000 $ 1,692,764 $ 342,764 Investment earnings — 14,079 14,079 Total revenue 1,350,000 1,706,843 356,843 Expenditures Current Parks and recreation Personal services 784,940 1,053,795 268,855 Contractual services 67,400 89,875 22,475 Other charges 301,565 239,681 (61,884) Supplies and repairs 150,950 144,031 (6,919) Insurance 24,000 24,000 — Utilities 43,000 54,992 11,992 Total expenditures 1,371,855 1,606,374 234,519 Excess(deficiency)of revenue over expenditures (21,855) 100,469 122,324 Other financing sources Transfers in 150,000 150,000 — Net change in fund balances $ 128,145 250,469 $ 122,324 Fund balances Beginning of year 214,169 End of year $ 464,638 -126- CITY OF APPLE VALLEY EDA Operations Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Other taxes $ — $ 65,328 $ 65,328 Intergovernmental — 766,902 766,902 Investment earnings 10,000 59,143 49,143 Total revenue 10,000 891,373 881,373 Expenditures Current General government 22,150 786,173 764,023 Net change in fund balances $ (12,150) 105,200 $ 117,350 Fund balances Beginning of year 1,333,049 End of year $ 1,438,249 -127- CITY OF APPLE VALLEY Education Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Investment earnings $ 1,000 $ 6,650 $ 5,650 Other revenue 157,000 177,743 20,743 Total revenue 158,000 184,393 26,393 Expenditures Current General government 63,890 73,347 9,457 Capital outlay 64,450 10,321 (54,129) Total expenditures 128,340 83,668 (44,672) Net change in fund balances $ 29,660 100,725 $ 71,065 Fund balances Beginning of year 78,493 End of year $ 179,218 -128- CITY OF APPLE VALLEY Capital Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Investment earnings $ 2,900 $ 23,239 $ 20,339 Expenditures Capital outlay 261,000 175,436 (85,564) Excess(deficiency)of revenue over expenditures (258,100) (152,197) 105,903 Other financing sources(uses) Transfers in 65,000 65,000 — Transfers out — (325,000) (325,000) Total other financing sources(uses) 65,000 (260,000) (325,000) Net change in fund balances $ (193,100) (412,197) $ (219,097) Fund balances Beginning of year 961,633 End of year $ 549,436 -129- 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 31,2023 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 202,000 $ 202,000 $ — Expenditures Current Public works 14,300 8,828 (5,472) Capital outlay 1,195 — (1,195) Total expenditures 15,495 8,828 (6,667) Excess of revenue over expenditures 186,505 193,172 6,667 Other financing(uses) Transfers(out) (185,550) (185,550) — Net change in fund balances $ 955 7,622 $ 6,667 Fund balances(deficit) Beginning of year (159,144) End of year $ (151,522) -130- 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 31,2023 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 71,500 $ 58,284 $ (13,216) Investment earnings 1,000 5,127 4,127 Total revenue 72,500 63,411 (9,089) Expenditures Capital outlay 60,000 79,794 19,794 Net change in fund balances $ 12,500 (16,383) $ (28,883) Fund balances Beginning of year 163,403 End of year S 147,020 -131- CITY OF APPLE VALLEY Parks Facilities Maintenance Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Investment earnings $ 6,600 $ 13,761 $ 7,161 Expenditures Capital outlay 254,500 70,573 (183,927) Excess(deficiency)of revenue over expenditures (247,900) (56,812) 191,088 Other financing sources Transfers in 411,000 711,000 300,000 Net change in fund balances $ 163,100 654,188 $ 491,088 Fund balances Beginning of year — End of year $ 654,188 -132- CITY OF APPLE VALLEY Fire Facilities Maintenance Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Investment earnings $ 400 $ 720 $ 320 Expenditures Current Public safety — 48,850 48,850 Capital outlay 35,000 400 (34,600) Total expenditures 35,000 49,250 14,250 Excess(deficiency)of revenue over expenditures (34,600) (48,530) (13,930) Other financing sources Transfers in 30,000 55,000 25,000 Net change in fund balances $ (4,600) 6,470 $ 11,070 Fund balances Beginning of year — End of year $ 6,470 -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 31,2023 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7445) Totals Current assets Cash and investments $ 418,218 $ 2,331,078 $ 2,976,068 $ 5,725,364 Prepaids — 271,144 — 271,144 Total current assets 418,218 2,602,222 2,976,068 5,996,508 Noncurrent assets Capital assets Furniture and equipment 18,598,507 18,598,507 Less accumulated depreciation (11,397,965) (11,397,965) Total noncurrent assets 7,200,542 7,200,542 Total assets $ 418,218 $ 2,602,222 $ 10,176,610 $ 13,197,050 Current liabilities Accounts payable $ — $ 23,658 $ 400,558 $ 424,216 Due to other governmental units(refund) — (90) — (90) Claims payable 4,857 4,857 Accrued compensated absences — 1,988,900 — 1,988,900 Financed purchase 83,212 83,212 Total current liabilities 4,857 2,012,468 483,770 2,501,095 Noncurrent liabilities Accrued compensated absences — 1,375,236 — 1,375,236 Financed purchase — — 2,178 2,178 Total noncurrent liabilities — 1,375,236 2,178 1,377,414 Total liabilities 4,857 3,387,704 485,948 3,878,509 Net position Net investment in capital assets 7,115,152 7,115,152 Unrestricted 413,361 (785,482) 2,575,510 2,203,389 Total net position 413,361 (785,482) 9,690,662 9,318,541 Total liabilities and net position $ 418,218 $ 2,602,222 $ 10,176,610 $ 13,197,050 -135- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Revenue,Expenses,and Changes in Net Position Year Ended December 31,2023 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7445) Totals Operating revenue Charges to other funds $ 250,200 $ 2,397,878 $ 1,819,300 $ 4,467,378 Operating expenses Personal services 191,148 1,105,425 — 1,296,573 Contractual services — 25,744 — 25,744 Other charges — 1,152,156 1,640 1,153,796 Depreciation 1,306,794 1,306,794 Total operating expenses 191,148 2,283,325 1,308,434 3,782,907 Operating income 59,052 114,553 510,866 684,471 Nonoperating revenue(expense) Investment earnings 16,813 102,275 113,520 232,608 Gain on sale of capital assets 157,767 157,767 Interest expense (6,070) (6,070) Capital contribution 10,000 10,000 Total nonoperating revenue(expense) 16,813 102,275 275,217 394,305 Change in net position 75,865 216,828 786,083 1,078,776 Net position Beginning of year 337,496 (1,002,310) 8,904,579 8,239,765 End of year $ 413,361 $ (785,482) $ 9,690,662 $ 9,318,541 -136- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Cash Flows Year Ended December 31,2023 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7440) Totals Cash flows from operating activities Cash receipts on interfund services provided $ 250,200 $ 2,397,878 $ 1,819,300 $ 4,467,378 Cash payments to suppliers (192,417) (1,130,140) 358,442 (964,115) Cash payments to employees for services - (981,662) - (981,662) Net cash flows from operating activities 57,783 286,076 2,177,742 2,521,601 Cash flows from capital and related financing activities Acquisition and construction of capital assets (2,111,742) (2,111,742) Proceeds from sale of capital assets 160,147 160,147 Principal payments on debt (52,929) (52,929) Capital contribution 10,000 10,000 Interest paid (6,070) (6,070) Net cash flows from capital and related financing activities (2,000,594) (2,000,594) Cash flows from investing activities Interest received on investments 16,813 102,275 113,520 232,608 Net change in cash and cash equivalents 74,596 388,351 290,668 753,615 Cash and investments Beginning of year 343,622 1,942,727 2,685,400 4,971,749 End of year $ 418,218 $ 2,331,078 $ 2,976,068 $ 5,725,364 Reconciliation of operating income to net cash flows from operating activities Operating income $ 59,052 $ 114,553 $ 510,866 $ 684,471 Adjustments to reconcile operating income to net cash flows from operating activities Depreciation 1,306,794 1,306,794 Change in assets and liabilities Prepaids - 30,970 - 30,970 Accounts payable - 16,907 360,082 376,989 Due to other governmental units - (117) - (117) Claims payable (1,269) (1,269) Accrued compensated absences - 123,763 - 123,763 Net cash flows from operating activities $ 57,783 $ 286,076 $ 2,177,742 $ 2,521,601 Noncash capital activities Net book value of capital asset disposals $ - $ - $ 2,380 $ 2,380 -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 2014 2015 2016 2017 Governmental activities Net investment in capital assets $ 78,398,734 $ 86,664,918 $ 93,945,022 $ 99,642,040 Restricted 15,253,042 16,541,831 16,141,535 15,364,368 Unrestricted 36,056,447 26,805,077 24,394,132 24,292,441 Total governmental activities net position $ 129,708,223 $ 130,011,826 $ 134,480,689 $ 139,298,849 Business-type activities Net investment in capital assets $ 120,092,250 $ 118,288,727 $ 119,417,084 $ 94,851,212 Restricted 329,167 178,529 178,977 178,665 Unrestricted 14,998,933 14,230,604 17,104,636 15,390,547 Total business-type activities net position $ 135,420,350 $ 132,697,860 $ 136,700,697 $ 110,420,424 Primary government Net investment in capital assets $ 198,490,984 $ 204,953,645 $ 213,362,106 $ 194,493,252 Restricted 15,582,209 16,720,360 16,320,512 15,543,033 Unrestricted 51,055,380 41,035,681 41,498,768 39,682,988 Total primary government net position $ 265,128,573 $ 262,709,686 $ 271,181,386 $ 249,719,273 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 2018 2019 2020 2021 2022 2023 $ 83,980,389 $ 92,370,852 $ 100,646,284 $ 103,338,673 $ 115,728,602 $ 119,581,864 15,352,356 16,776,842 17,391,864 17,816,684 17,729,142 24,923,802 28,466,675 29,564,353 34,627,105 41,760,863 36,050,080 38,994,273 $ 127,799,420 $ 138,712,047 $ 152,665,253 $ 162,916,220 $ 169,507,824 $ 183,499,939 $ 100,261,931 $ 103,644,760 $ 108,787,122 $ 110,408,545 $ 107,099,860 $ 111,728,603 12,828,596 13,312,548 12,112,202 15,124,841 21,465,114 24,657,483 $ 113,090,527 $ 116,957,308 $ 120,899,324 $ 125,533,386 $ 128,564,974 $ 136,386,086 $ 184,242,320 $ 196,015,612 $ 209,433,406 $ 213,747,218 $ 222,828,462 $ 231,310,467 15,352,356 16,776,842 17,391,864 17,816,684 17,729,142 24,923,802 41,295,271 42,876,901 46,739,307 56,885,704 57,515,194 63,651,756 $ 240,889,947 $ 255,669,355 $ 273,564,577 $ 288,449,606 $ 298,072,798 $ 319,886,025 -139- CITY OF APPLE VALLEY Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2014 2015 2016 2017 Expenses Governmental activities General government $ 6,107,245 $ 5,468,843 $ 6,974,444 $ 6,260,768 Public safety 11,946,671 12,464,603 15,097,659 13,443,699 Public works 9,011,324 7,038,033 7,746,304 8,473,039 Parks and recreation 6,403,907 6,543,162 7,025,281 7,239,268 Interest on long-term debt 1,037,527 1,037,567 912,007 886,283 Total governmental activities expenses $ 34,506,674 $ 32,552,208 $ 37,755,695 $ 36,303,057 Business-type activities Municipal liquor $ 8,332,921 $ 7,772,369 $ 7,872,023 $ 8,251,249 Municipal golf course 1,526,108 1,653,759 1,728,605 1,545,792 Sports arena 853,315 770,215 770,666 798,402 Water and sewer 8,186,262 8,154,989 9,336,567 10,031,223 Storm drainage 1,257,566 1,444,800 1,481,121 2,181,086 Cemetery 51,646 49,086 60,790 127,469 Street light utility 424,670 446,644 437,439 483,752 Total business-type activities 20,632,488 20,291,862 21,687,211 23,418,973 Total primary government expenses $ 55,139,162 $ 52,844,070 $ 59,442,906 $ 59,722,030 Program revenues Governmental activities Charges for services General government $ 2,828,709 $ 1,696,786 $ 1,768,008 $ 1,956,499 Public safety 541,947 496,566 543,950 617,729 Public works 1,001,148 2,620,283 2,489,539 3,740,394 Parks and recreation 2,030,716 1,989,084 2,740,747 1,461,720 Operating grants and contributions 837,763 771,220 1,531,412 1,082,234 Capital grants and contributions 1,897,081 5,918,652 5,489,541 3,206,571 Total governmental activities program revenues $ 9,137,364 $ 13,492,591 $ 14,563,197 $ 12,065,147 -140- Table 2 2018 2019 2020 2021 2022 2023 $ 7,670,285 $ 7,490,933 $ 7,639,974 $ 7,491,796 $ 8,253,575 $ 8,535,673 12,750,741 13,294,656 13,712,210 12,116,115 15,362,005 16,937,626 9,434,637 9,414,499 9,886,859 9,793,408 11,621,460 11,637,069 6,992,203 7,191,984 5,990,903 7,425,649 9,419,650 10,417,136 284,621 268,829 240,927 329,266 555,535 694,490 $ 37,132,487 $ 37,660,901 $ 37,470,873 $ 37,156,234 $ 45,212,225 $ 48,221,994 $ 8,362,332 $ 8,631,173 $ 9,558,251 $ 9,886,246 $ 9,962,867 $ 10,075,982 1,238,125 1,218,830 1,199,737 1,500,829 784,343 756,399 968,349 958,195 1,031,625 1,107,393 9,203,936 9,746,090 10,126,431 10,035,490 11,281,814 11,851,009 2,035,266 2,217,257 2,228,700 2,160,173 2,402,836 2,678,546 89,069 140,545 181,331 196,488 204,912 231,435 485,356 543,694 550,641 522,752 544,161 652,585 22,198,427 23,253,988 24,813,440 25,260,173 25,428,215 26,596,950 $ 59,330,914 $ 60,914,889 $ 62,284,313 $ 62,416,407 $ 70,640,440 $ 74,818,944 $ 1,987,775 $ 2,085,398 $ 2,522,643 $ 1,870,521 $ 1,985,335 $ 2,066,062 615,835 712,423 448,227 495,630 1,022,604 733,863 3,555,717 2,592,303 1,829,755 3,475,821 3,494,874 2,871,247 2,396,973 1,646,122 445,404 1,815,649 3,749,238 3,950,890 1,985,278 1,400,053 900,830 1,322,061 1,922,964 4,566,304 3,741,660 7,514,679 7,388,877 5,155,677 8,147,595 7,451,604 $ 14,283,238 $ 15,950,978 $ 13,535,736 $ 14,135,359 $ 20,322,610 $ 21,639,970 -141- (continued) CITY OF APPLE VALLEY Changes in Net Position(continued) Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2014 2015 2016 2017 Program revenues(continued) Business-type activities Charges for services Municipal liquor $ 9,292,269 $ 8,480,414 $ 8,738,804 $ 9,185,736 Municipal golf course 1,289,089 1,387,821 1,356,436 1,180,209 Sports arena 746,351 722,270 783,962 732,979 Water and sewer 8,913,191 8,995,642 9,754,601 9,917,074 Storm drainage 1,567,066 1,631,761 1,718,352 1,866,306 Cemetery 104,128 132,305 160,716 187,589 Street light utility 465,584 483,680 500,877 507,360 Operating grants and contributions - - - - Capital grants and contributions 1,612,392 2,110,667 3,631,836 1,057,916 Total business-type activities program revenues 23,990,070 23,944,560 26,645,584 24,635,169 Total primary government program revenues $ 33,127,434 $ 37,437,151 $ 41,208,781 $ 36,700,316 Net(expense)revenue Governmental activities $ (25,369,310) $ (19,059,617) $ (23,192,498) $ (24,237,910) Business-type activities 3,357,582 3,652,698 4,958,373 1,216,196 Total primary government net expense $ (22,011,728) $ (15,406,919) $ (18,234,125) $ (23,021,714) General revenues and other changes in net position Governmental activities Property taxes $ 23,067,164 $ 23,038,450 $ 23,894,359 $ 24,758,299 Tax increments 611,662 489,617 199,214 346,675 Franchise taxes 1,272,428 1,259,271 1,309,757 1,288,426 Lodging tax 89,859 93,492 90,592 92,958 Gravel tax 50,612 39,215 40,794 37,902 Unallocated state and county aids 36,710 40,061 37,719 56,751 Other general revenue 78,478 7,387 6,888 8,440 Unrestricted investment earnings(losses) 1,562,329 863,798 801,038 551,119 Gain on sale of assets - - - - Transfers 507,636 4,681,392 1,281,000 1,915,500 Total governmental activities $ 27,276,878 $ 30,512,683 $ 27,661,361 $ 29,056,070 Business-type activities Unrestricted investment earnings(losses) $ 506,693 $ 235,424 $ 204,464 $ 151,206 Property taxes 121,000 121,000 121,000 121,000 Other - - - - Transfers (507,636) (4,681,392) (1,281,000) (1,915,500) Total business-type activities 120,057 (4,324,968) (955,536) (1,643,294) Total primary government $ 27,396,935 $ 26,187,715 $ 26,705,825 $ 27,412,776 Change in net position Governmental activities $ 1,907,568 $ 11,453,066 $ 4,468,863 $ 4,818,160 Business-type activities 3,477,639 (672,270) 4,002,837 (427,098) Total primary government $ 5,385,207 $ 10,780,796 $ 8,471,700 $ 4,391,062 Note: In fiscal 2022,the City changed the Municipal Golf Course Enterprise Fund to a governmental fund. -142- Table 2(continued) 2018 2019 2020 2021 2022 2023 $ 9,456,705 $ 9,890,386 $ 10,879,761 $ 11,129,516 $ 10,885,748 $ 10,782,448 864,579 898,673 1,137,608 1,579,699 - - 790,989 749,377 529,760 643,024 721,758 728,190 10,365,726 10,596,646 11,430,876 12,804,651 13,090,004 14,165,617 1,967,313 2,114,258 2,346,728 2,587,492 2,864,250 3,233,332 150,703 209,288 365,242 700,732 372,553 328,023 522,977 555,175 574,731 590,897 618,160 685,833 50 - 1,693,236 2,804,912 2,038,868 1,788,782 2,288,860 5,969,129 25,812,228 27,818,715 29,303,574 31,824,793 30,841,383 35,892,572 $ 40,095,466 $ 43,769,693 $ 42,839,310 $ 45,960,152 $ 51,163,993 $ 57,532,542 $ (22,849,249) $ (21,709,923) $ (23,935,137) $ (23,020,875) $ (24,889,615) $ (26,582,024) 3,613,801 4,564,727 4,490,134 6,564,620 5,413,168 9,295,622 $ (19,235,448) $ (17,145,196) $ (19,445,003) $ (16,456,255) $ (19,476,447) $ (17,286,402) $ 25,784,612 $ 26,326,044 $ 27,447,076 $ 28,539,972 $ 29,846,259 $ 31,979,205 761,862 862,195 1,054,985 1,102,461 1,106,803 586,954 1,306,360 1,291,703 1,312,562 1,282,491 1,277,756 1,229,429 99,960 96,018 53,190 80,874 101,839 89,663 124,430 140,114 4,238,261 109,083 255,541 125,944 10,786 7,083 825 213,783 49,836 18,148 886,459 2,113,838 2,397,744 (385,982) (2,877,931) 3,691,110 406,035 - 203,160 95,926 210,686 1,317,600 1,379,520 1,383,700 2,126,000 1,625,190 2,643,000 $ 30,292,069 $ 32,622,550 $ 37,888,343 $ 33,271,842 $ 31,481,219 $ 40,574,139 $ 268,297 $ 560,574 $ 598,794 $ (124,086) $ (877,390) $ 1,039,595 121,000 121,000 121,000 121,000 121,000 121,000 115,788 198,528 - 7,895 (1,317,600) (1,379,520) (1,383,700) (2,126,000) (1,625,190) (2,643,000) (928,303) (697,946) (548,118) (1,930,558) (2,381,580) (1,474,510) $ 29,363,766 $ 31,924,604 $ 37,340,225 $ 31,341,284 $ 29,099,639 $ 39,099,629 $ 7,442,820 $ 10,912,627 $ 13,953,206 $ 10,250,967 $ 6,591,604 $ 13,992,115 2,685,498 3,866,781 3,942,016 4,634,062 3,031,588 7,821,112 $ 10,128,318 $ 14,779,408 $ 17,895,222 $ 14,885,029 $ 9,623,192 $ 21,813,227 -143- CITY OF APPLE VALLEY Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2014 2015 2016 2017 General Fund Nonspendable $ 337,564 $ 345,004 $ 119,947 $ 325,282 Restricted — — — — Committed 146,300 405,990 693,145 595,215 Assigned 54,416 20,000 56,000 64,300 Unassigned 14,617,170 15,321,110 15,740,362 16,351,616 Total General Fund $ 15,155,450 $ 16,092,104 $ 16,609,454 $ 17,336,413 All other governmental funds Nonspendable $ — $ 1,750 $ 600 $ 1,730 Restricted 21,772,784 27,424,225 27,079,147 13,431,367 Committed 140,000 15,000 Assigned 27,614,620 27,008,733 28,454,255 28,779,829 Unassigned (11,108,352) (9,539,062) (8,921,232) (8,738,893) Total all other governmental funds $ 38,279,052 $ 44,895,646 $ 46,752,770 $ 33,489,033 Total all funds $ 53,434,502 $ 60,987,750 $ 63,362,224 $ 50,825,446 -144- Table 3 2018 2019 2020 2021 2022 2023 $ 145,644 $ 77,640 $ 93,991 $ 267,439 $ 157,494 $ 199,136 2,463,493 367,510 576,705 509,600 731,900 583,645 333,800 75,000 — — — 100,000 — 17,052,177 17,391,762 18,584,372 18,887,081 19,970,658 21,306,237 $ 17,640,331 $ 18,046,107 $ 19,187,963 $ 19,886,420 $ 20,811,797 $ 24,302,666 $ — $ — $ — $ — $ 33,814 $ 67,672 13,593,428 14,985,848 15,202,775 20,958,860 30,073,303 22,743,945 180,355 419,261 29,390,606 29,212,412 33,110,641 34,161,614 26,032,259 26,289,905 (6,108,464) (4,431,204) (3,623,032) (2,267,622) (2,914,456) (1,301,356) $ 36,875,570 $ 39,767,056 $ 44,690,384 $ 52,852,852 $ 53,405,275 $ 48,219,427 $ 54,515,901 $ 57,813,163 $ 63,878,347 $ 72,739,272 $ 74,217,072 $ 72,522,093 -145- CITY OF APPLE VALLEY Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2014 2015 2016 2017 Revenues General property taxes $ 23,161,124 $ 22,969,161 $ 23,910,991 $ 24,729,659 Tax increments 611,662 489,617 199,214 346,675 Other taxes 193,018 186,512 185,568 182,377 Special assessments 5,457,959 3,859,401 4,150,527 1,559,609 Licenses and permits 1,644,338 2,147,477 2,052,043 3,244,654 Intergovernmental 3,459,585 2,330,695 2,605,769 2,002,385 Charges for services 1,763,940 2,711,884 2,739,163 2,962,769 Franchise taxes 1,272,428 1,259,271 1,309,757 1,288,426 Fines and forfeits 236,943 225,804 273,372 315,087 Investment income(losses) 1,461,765 817,230 756,341 523,891 Rentals 774,364 806,915 832,854 720,100 Contributions and donations 13,176 4,852 7,309 3,760 Administrative fees 770,000 809,000 2,054,475 722,490 Other 1,497,913 312,708 202,540 300,200 Refunds and reimbursements 202,518 90,148 236,416 68,257 42,520,733 39,020,675 41,516,339 38,970,339 Expenditures Current General government 5,655,482 5,014,867 6,264,368 5,705,708 Public safety 11,118,268 11,467,187 12,105,588 12,279,935 Public works 4,010,339 3,621,872 3,956,049 4,131,796 Parks and recreation 5,135,573 5,198,446 5,728,049 5,766,554 Capital outlay 13,453,625 6,462,646 8,425,307 8,464,983 Debt service Principal 3,415,000 3,575,000 2,650,000 3,425,000 Interest and fiscal charges 1,072,847 1,100,649 964,997 940,431 Total expenditures 43,861,134 36,440,667 40,094,358 40,714,407 Excess(deficiency)of revenues over expenditures (1,340,401) 2,580,008 1,421,981 (1,744,068) Other financing sources(uses) Transfers in 9,800,593 9,678,084 8,046,274 8,743,125 Transfers out (7,745,923) (8,139,084) (7,226,274) (7,653,625) Bonds issued 680,000 4,255,000 - - Payment of refunded debt - (1,030,000) - (11,925,000) Premium on debt issued 25,505 113,988 - - Sale of capital assets 168,234 95,252 132,493 42,790 Total other financing sources(uses) 2,928,409 4,973,240 952,493 (10,792,710) Net change in fund balances $ 1,588,008 $ 7,553,248 $ 2,374,474 $ (12,536,778) Debt service as a percentage of noncapital expenditures 13.1% 15.3% 11.4% 13.2% -146- Table 4 2018 2019 2020 2021 2022 2023 $ 25,728,652 $ 26,198,973 $ 27,327,036 $ 28,403,637 $ 29,765,752 $ 31,814,181 761,862 862,195 1,054,985 1,102,461 1,106,803 586,954 150,340 196,347 142,737 138,386 206,597 213,044 1,823,441 1,259,795 3,610,828 3,624,650 1,119,475 717,644 2,254,309 1,590,903 1,090,784 2,626,496 2,966,177 2,291,146 2,735,824 8,113,023 8,999,699 2,111,981 6,461,984 9,726,603 3,086,720 2,852,593 2,125,215 2,940,609 4,776,068 5,240,126 1,306,360 1,291,703 1,312,562 1,282,491 1,277,756 1,229,429 302,494 311,235 169,426 193,785 187,077 213,974 823,798 1,962,973 2,243,089 (359,003) (2,691,504) 3,458,502 198,276 231,220 886,446 921,000 937,746 948,175 100 - 3,668 654 12,288 5,409 2,984,900 408,511 817,000 841,600 865,500 515,933 929,646 1,507,452 240,889 (321,388) 1,519,865 84,954 47,985 60,499 96,478 57,836 66,177 114,765 43,134,707 46,847,422 50,120,842 43,565,195 48,577,761 57,160,839 7,270,172 6,930,005 7,403,874 7,208,179 7,486,584 7,979,915 13,107,793 13,294,523 13,830,125 14,170,700 15,159,874 16,238,132 5,145,724 5,010,451 4,826,038 5,351,149 7,187,423 6,372,582 5,727,112 5,849,687 4,476,361 6,209,378 7,939,317 10,276,275 8,096,679 12,721,433 13,369,176 8,918,802 13,646,076 18,538,000 1,100,000 1,180,000 1,245,000 1,025,000 1,140,000 1,419,154 345,208 318,216 291,884 375,349 596,876 727,679 40,792,688 45,304,315 45,442,458 43,258,557 53,156,150 61,551,737 2,342,019 1,543,107 4,678,384 306,638 (4,578,389) (4,390,898) 12,827,991 6,046,370 13,656,038 11,981,487 10,529,552 9,237,655 (11,510,391) (4,698,250) (12,272,338) (9,855,487) (12,649,200) (6,594,655) 5,985,000 7,995,000 - 383,036 164,138 - 30,836 406,035 3,100 60,251 16,699 52,919 1,348,436 1,754,155 1,386,800 8,554,287 6,056,189 2,695,919 $ 3,690,455 $ 3,297,262 $ 6,065,184 $ 8,860,925 $ 1,477,800 $ (1,694,979) 4.4% 4.5% 4.7% 4.1% 4.4% 4.9°A -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 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 2023 63,358,703 9,414,396 2,799,205 7,427 8,978,993 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 $ 2,194 $ 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 3,664 662,835 85,225,223 35.273 7,696,833,655 1.11 -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) 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 2023 35.261 0.012 35.273 18.816 17.904 3.201 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 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 2023 0.000142 0.000142 - 0.002977 0.002977 0.003119 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,Metropolitan Mosquito Control District,Metro Transit,Dakota County CDA,and Vermillion River Watershed. Source: Dakota County -150- Table 6 Total Direct and Total Overlapping Overlapping Tax Rate 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 39.921 75.194 -151- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 7 Principal Property Taxpayers Current Fiscal Year and Nine Years Prior 2023 2014 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 $ 820,602 1 0.96 % $ % Continental 313 Fund LLC 749,435 2 0.88 Apple Valley Leased Housing Association 560,790 3 0.66 325,237 5 0.73 Continental 432 Fund LLC 552,839 4 0.65 PHS Apple Valley Senior Housing,Inc. 531,811 5 0.62 Bigos-Gabella,LLC 527,730 6 0.62 — USPP Fischer Market Place 518,690 7 0.61 Bigos-Nuvelo,LLC 450,954 8 0.53 Uponor North America,Inc. 424,762 9 0.50 Car Apple Valley Square LLC 400,434 10 0.47 372,974 3 0.83 Principal Life Insurance Co. 510,934 1 1.14 Individual 472,934 2 1.06 Centro Bradley Southport Centre,LLC 329,028 4 0.74 Dakota Electric Association 302,468 6 0.68 Regent at Apple Valley,LLC 293,908 7 0.66 Target Corporation 278,290 8 0.62 Menards 277,134 9 0.62 Walmart 264,752 10 0.59 Total $5,538,047 6.50 % $3,427,659 7.67 % 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 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 2023 32,039,000 (3,724,785) 28,314,215 28,139,983 99.38 -153- Table 8 Delinquencies Total Collections to Date Collected Percentage as of Most of Recent Report Amount Levy $ 100,678 $ 19,708,437 99.88 % 146,686 20,216,321 99.82 103,255 21,242,199 99.85 137,124 21,920,303 99.98 101,071 22,637,361 99.94 145,448 23,105,159 100.00 141,499 24,125,698 99.95 124,267 25,190,129 99.91 153,621 26,209,118 99.99 28,139,983 99.38 -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 Subscription Revenue Revenue Financed Lease Subscription Year Bonds Bonds Bonds Purchases Liabilities Bonds Notes Purchases Liabilities Liabilities 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 — 2023 22,126,163 — — 85,390 333,384 7,563,665 2,235,360 — 1,034,750 160,024 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 2023. -155- Table 9 Total Percentage Primary of Personal Per Government Income(1) Capita(1) $ 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 1.34 640 33,538,736 — (2) 596 -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 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 2023 29,689,828 — — 540,153 29,149,675 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 2023. (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) 0.78 % 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 1.17 $ 560 0.38 N/A (2) $ 518 -158- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 11 Direct and Overlapping Governmental Activities Debt December 31,2023 City of Percentage Apple Valley's of Debt Share of Net Debt Applicable Overlapping Outstanding(1) to the City Debt Overlapping Dakota County(2) $ — 11.00 % $ — School districts ISD No. 191,Burnsville-Eagan-Savage 106,710,000 0.51 544,221 ISD No. 196,Rosemount-Apple Valley-Eagan 385,260,000 27.01 104,058,726 Metropolitan Council(3) 4,535,000 1.31 59,409 Metro Transit(4) 213,985,000 1.49 3,188,377 Total overlapping 710,490,000 107,850,733 City of Apple Valley direct debt 22,544,937 100.00 22,544,937 Total direct and overlapping debt $ 733,034,937 $ 130,395,670 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 December 31,2023,unless noted otherwise. (2) Dakota County has bond indebtedness of$70,055,000 as of December 31, 2022, of which $70,055,000 has been excluded as it is payable from housing revenues. (3) Metropolitan Council has $4,535,000 of general obligation debt outstanding as of December 31,2022. This debt is payable from ad valorem taxes levied on all taxable property within the Metropolitan Taxing District. This amount excludes $1,176,301,171 of general obligation debt payable from wastewater and sewer revenues, and lease agreements. (4) Metro Transit has bond indebtedness of$213,985,000 as of December 31, 2022. 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 2014 2015 2016 2017 Debt limit $ 116,911,737 $ 126,852,645 $ 133,946,802 $ 140,076,146 Total net debt applicable to the limit 26,700,000 29,275,000 27,550,000 13,885,000 Legal debt margin $ 90,211,737 $ 97,577,645 $ 106,396,802 $ 126,191,146 Total net debt applicable to the limit as a percentage of the debt limit 22.84% 23.08% 20.57% 9.91% -160- Table 12 2018 2019 2020 2021 2022 2023 $ 152,165,496 $ 167,990,423 $ 180,527,909 $ 189,665,546 $ 198,814,315 $ 230,905,010 12,895,000 11,830,000 10,705,000 15,785,000 22,760,000 21,555,000 $ 139,270,496 $ 156,160,423 $ 169,822,909 $ 173,880,546 $ 176,054,315 $ 209,350,010 8.47% 7.04% 5.93% 8.32% 11.45% 9.34% Legal Debt Margin Calculation for Fiscal Year 2023 Market value $7,696,833,655 Debt limit(3%of assessed value) 230,905,010 Debt applicable to the limit 21,555,000 Legal debt margin $ 209,350,010 -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 Revenues/ Operating Available Debt Service Revenues/ Operating Available Fiscal Year Gross Profit Expense Revenue Principal Interest Coverage Gross Profit Expense Revenue 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 2023 3,198,597 2,503,069 695,528 — — — 3,232,972 2,546,757 686,215 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 $ 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 1.90 230,000 108,017 2.030 14,136,582 11,691,046 2,445,536 865,836 193,447 2.31 -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) 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 2,657,717,674 47,738 11,919 2.20% 2023 56,252 N/A N/A 12,194 2.00% N/A—Not Available Sources: (1) U.S. Census Bureau,Population Division and Metropolitan Council. (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 2023 2014 Percentage Percentage of Total of Total Taxpayer Employees Rank Employment Employees Rank Employment ISD No. 196,Rosemount-Apple Valley-Eagan 1,831 1 11.48 % 1,414 1 9.50 % Wings Financial Federal Credit Union 648 2 4.06 225 10 1.51 Uponor North America,Inc. 614 3 3.85 400 5 2.69 Target Corporation 436 4 2.73 520 2 3.49 Walmart 410 5 2.57 350 3 2.35 Dakota County 409 6 2.56 384 4 2.58 Cassia Health Care Center (formerly AV Health Care Center) 384 7 2.41 265 7 1.78 Questar Assessment 340 8 2.13 Cub Foods 320 9 2.01 Menards 289 10 1.81 250 9 1.68 Apple Valley Redi-Mix 270 6 1.81 Minnesota Zoological Gardens 220 8 1.48 Total 5,681 35.62 % 4,298 28.87 % 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 2014 2015 2016 2017 General government Administration 3.00 3.00 3.00 3.00 Finance and data processing 4.00 4.00 4.00 4.58 Information and technology 3.53 3.64 3.78 3.11 Human resources 4.63 5.00 5.00 5.00 City clerk/elections 4.84 2.00 5.39 1.92 General government buildings 2.00 2.00 2.00 1.92 Community development 5.00 4.77 4.35 5.00 Code enforcement 2.00 2.44 2.40 2.36 Total general government 29.00 26.85 29.92 26.89 Public safety Police 60.22 62.27 62.58 62.74 Fire 16.21 15.46 15.54 16.02 Building inspections 5.75 6.93 6.76 7.72 Total public safety 82.18 84.66 84.88 86.48 Public works Public works administration 5.30 3.83 3.80 4.20 Central maintenance facility 5.44 5.51 5.29 5.30 Streets 16.66 16.92 16.95 17.07 Engineering 4.49 4.03 4.48 4.91 Natural Resources _ - Total public works 31.89 30.29 30.52 31.48 Culture and recreation Park and recreation administration 7.82 7.83 7.45 7.85 Recreation programs 5.06 6.88 6.23 5.91 Park maintenance 23.24 22.97 24.18 23.79 Redwood Pool 2.55 2.35 2.63 2.26 Aquatic swim center 11.95 12.25 12.65 12.14 Community center 5.95 4.64 4.72 4.55 Apple Valley Senior Center 3.13 3.03 3.36 3.43 Cable TV 2.46 2.61 2.74 2.84 Municipal golf(2) - - - - Total culture and recreation 62.16 62.56 63.96 62.77 Total general government 205.23 204.36 209.28 207.62 Enterprise funds Municipal liquor 18.51 17.51 17.47 17.57 Municipal golf 20.10 19.68 18.89 19.15 Sports arena 7.09 6.57 6.85 6.47 Stormwater drainage utility(1) 0.28 1.96 2.00 2.00 Water and sewer 18.26 18.07 17.61 17.35 Total enterprise funds 64.24 63.79 62.82 62.54 Total 269.47 268.15 272.10 270.16 (1) The stormwater drainage FTEs were included in Public Works Administration prior to 2014. (2) In fiscal 2022,the City changed the Municipal Golf Course Enterprise Fund to a governmental fund. 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 2018 2019 2020 2021 2022 2023 3.00 3.00 3.02 3.59 4.05 4.00 5.00 5.00 5.00 5.00 4.61 4.37 4.06 4.50 5.00 5.00 4.49 3.71 5.02 4.62 4.97 4.75 4.88 5.00 5.32 1.99 6.58 2.00 4.90 3.11 2.00 2.00 2.00 1.39 2.34 2.30 5.00 4.96 4.13 4.73 4.68 4.04 2.39 2.27 2.67 2.00 1.95 2.97 31.79 28.34 33.37 28.46 31.90 29.50 64.18 62.46 62.72 61.88 60.95 63.24 17.89 18.37 18.36 19.31 19.27 19.54 7.90 7.20 6.72 5.86 5.20 5.50 89.97 88.03 87.80 87.05 85.42 88.28 4.31 4.07 4.26 4.41 3.85 3.68 5.25 5.64 6.53 6.34 6.18 6.28 16.75 16.53 16.42 15.33 16.31 15.63 5.32 6.04 6.19 6.80 6.80 7.75 0.77 31.63 32.28 33.40 32.88 33.14 34.11 7.89 7.86 7.62 7.97 7.11 7.28 5.66 4.12 1.90 2.20 2.37 2.50 24.70 23.85 18.41 21.69 21.15 22.90 2.21 1.95 - 2.45 2.95 2.92 12.55 13.32 0.02 11.78 11.90 12.02 4.12 3.82 2.27 3.07 4.71 4.62 3.70 3.61 3.32 2.18 2.61 3.32 3.01 3.38 3.09 3.31 3.51 3.46 15.18 15.68 63.84 61.91 36.63 54.65 71.49 74.70 217.23 210.56 191.20 203.04 221.95 226.59 17.43 17.44 17.42 17.93 19.70 20.36 13.18 13.22 13.70 15.96 - - 5.71 5.57 5.39 6.20 5.61 5.62 0.08 - - - - - 18.86 20.29 19.00 19.23 19.92 20.48 55.26 56.52 55.51 59.32 45.23 46.46 272.49 267.08 246.71 262.36 267.18 273.05 -167- CITY OF APPLE VALLEY Operating Indicators by Function Last Ten Years Fiscal Year Function/Program 2014 2015 2016 2017 General government Elections 2 N/A 2 N/A Registered voters 32,370 N/A 35,836 N/A Number of voters casting votes 19,351 N/A 29,853 N/A Number of absentee ballots received 2,100 N/A 8,692 N/A Percentage of absentee ballots to total votes 10.9% N/A 29.1% N/A Voter participation(registered)(elections are held every other year) 59.78% N/A 83.30% N/A Public safety Police Crimes-Part I 1,098 1,207 1,232 1,237 Crimes-Part II 1,627 1,833 1,936 1,993 Total arrests 1,096 969 1,234 1,206 DWI arrests 152 120 87 176 Traffic citations issued 4,735 4,246 5,441 4,471 Total calls for service 34,497 35,510 39,548 40,079 Fire Calls for service 1,412 1,397 1,622 1,787 Medical 623 668 812 1,097 Fire 789 729 810 690 Fire call responses times under 5 minutes 43% 43% 38% 43% Fire call responses times 5-10 minutes 46% 48% 51% 48% Fire call responses times over 10 minutes 11% 9% 11% 9% Public works Building permits issued 1,893 1,785 1,883 1,902 Permits issued for new dwelling units 71 115 140 167 Commercial building permits issued 115 197 98 184 Plumbing permits issued 1,173 1,334 1,560 1,620 Heating permits issued 851 951 1,076 1,170 Building inspections 8,636 10,543 10,702 11,794 Streets maintained(lane miles) 416 416 418 418 Cul-de-sacs maintained 322 324 325 325 Snow/ice events 45 29 29 32 Signs replaced 657 451 354 402 Boulevard trees trimmed 1,175 1,250 939 1,565 Fleet division vehicle work orders 2,148 1,486 2,138 1,507 Diseased elm and oak trees mitigated 340 322 326 444 Lakes and ponds monitored with water quality samples 17 18 18 18 Sump catch basins cleaned 1,455 983 1,106 1,282 Sewage pumped(billion gallons) 1.1 1.2 1.1 1.1 Miles of sanitary sewer cleaned 79.0 54.0 62.0 47.0 Sanitary lift station inspections 1,716 1,716 1,716 1,716 Water produced(billion gallons) 2.1 2.0 2.0 2.0 Water samples taken 1,098 1,098 1,098 1,098 Fire hydrants maintained 2,454 2,466 2,484 2,489 Pressure stations inspected 13 13 13 13 Air relief manholes inspected 15 16 16 16 Hydrant flushing(minutes) 23,987 24,916 26,687 24,688 Water breaks repaired 11 16 8 10 Burial sites sold 57 69 75 108 Burials 34 50 46 58 N/A-Not Available Source: Various city departments -168- Table 17 2018 2019 2020 2021 2022 2023 2 N/A 3 N/A 2 1 35,544 N/A 38,989 N/A 36,811 35,649 27,170 N/A 33,904 N/A 25,209 8,809 7,759 N/A 22,381 N/A 7,476 1,431 28.6% N/A 66.0% N/A 29.7% 16.2% 76.44% N/A 86.96% N/A 68.50% 24.70% 1,039 1,130 1,004 2,515 2,349 1,126 1,939 1,594 1,460 1,059 1,356 1,188 1,198 1,152 521 521 675 815 224 216 71 84 82 126 4,831 4,482 2,081 3,157 2,247 2,532 40,864 41,752 34,524 36,389 37,319 40,843 2,074 2,148 2,094 2,307 2,372 2,357 1,363 1,388 1,441 1,572 1,598 1,581 711 760 653 735 774 776 44% 43% 42% 42% 40% 40% 49% 47% 51% 51% 53% 53% 7% 10% 7% 7% 7% 7% 1,750 2,207 2,054 2,490 3,694 2,461 65 27 5 3 4 10 99 102 82 183 130 114 1,572 1,453 1,304 1,479 1,426 1,143 1,043 966 833 932 986 888 12,406 7,825 6,741 8,229 10,786 10,763 418 423 418 419 419 419 325 325 325 325 339 339 34 30 39 30 48 15 425 412 409 195 200 303 1,063 1,566 2,036 1,681 2,074 894 1,122 2,640 955 877 852 764 289 368 194 178 59 23 18 9 9 9 9 9 873 1,181 1,378 1,113 1,147 1,355 1.1 1.1 1.1 1.2 1.1 1.1 38.0 47.2 50.9 43.8 40.4 41.0 1,716 1,716 1,716 1,716 1,716 1,716 2.0 1.9 2.1 2.1 2.0 2.1 1,098 1,098 1,098 1,098 1,098 1,098 2,494 2,556 2,565 2,574 2,618 2,623 13 15 15 15 13 13 16 12 12 12 16 16 25,005 18,431 18,787 12,115 29,149 26,246 8 10 5 11 8 6 62 85 156 168 143 119 58 67 67 71 76 59 -169- CITY OF APPLE VALLEY Capital Assets Statistics by Function/Program Last Ten Years Fiscal Year Function/Program 2014 2015 2016 2017 Public safety Police Stations 1 1 1 1 Marked squad units 24 24 24 25 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 271 271 302 308 Dakota Electric Association-owned 2,942 3,167 3,303 3,112 Xcel owned lights 301 301 343 343 Streets(centerline miles) 177 177 179 180 Cul-de-sacs 329 324 325 325 Roundabouts 3 4 4 4 Trees(number of boulevard trees) 9,250 9,175 9,100 8,800 Parks Parks 50 50 50 50 Total park acreage 879 879 879 879 Trails—street side trails(miles) 65 65 75 78 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 15,752 15,874 16,024 16,226 Miles of water mains and laterals 247 248 250 266 Wells 19 19 20 20 Water valves 3,812 3,836 3,872 3,886 Fire hydrants 2,454 2,466 2,484 2,489 Water reservoirs 5 5 5 5 Reservoir capacity(millions of gallons) 13 13 13 13 Sanitary sewer Number of connections 15,307 15,422 15,563 15,764 Miles of sanitary sewer mains and laterals 204 204 204 212 Sanitary lift stations 9 9 9 9 Sanitary manholes 5,514 5,538 5,587 5,596 Storm sewer Lift stations 12 12 12 12 Miles of storm sewers 167 170 173 196 Source: Various city departments -170- Table 18 2018 2019 2020 2021 2022 2023 1 1 1 1 1 1 25 22 22 22 22 22 3 3 3 3 3 3 5 4 4 4 4 4 2 2 2 2 2 2 1 1 1 1 1 1 310 315 315 315 315 321 3,115 3,224 3,244 3,252 3,272 3,288 343 343 370 370 27 27 180 183 184 184 184 196 325 325 325 325 339 339 4 4 4 4 5 5 8,400 8,329 8,429 8,029 8,099 7,286 51 51 51 51 51 51 888 888 888 888 888 888 78 79 80 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 16,342 16,409 16,431 16,466 16,537 16,602 287 287 269 250 292 276 20 20 20 20 20 20 3,917 5,103 4,352 4,546 4,552 4,611 2,494 2,556 2,565 2,574 2,591 2,623 5 5 5 5 5 5 13 13 13 13 13 13 15,877 15,935 15,938 15,983 16,040 16,105 223 223 215 199 220 215 9 9 9 9 9 9 5,603 5,700 5,723 5,744 5,769 5,804 12 12 12 12 12 12 196 216 190 191 217 223 -171- THIS PAGE INTENTIONALLY LEFT BLANK Management Report for City of Apple Valley,Minnesota December 31,2023 THIS PAGE INTENTIONALLY LEFT BLANK PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA .I Y 1. -(R 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, 2023. 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. 7/4/61 6 7/ /II a 34 ta r-f , Minneapolis,Minnesota June 13,2024 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, 2023. 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 OPINIONS AND FINDINGS Based on our audit of the City's financial statements for the year ended December 31,2023: • We have issued unmodified opinions 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. 96, Subscription-Based Information Technology Arrangements, 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 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (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 CSLFRF." In our opinion, the City complied, in all material respects, with the specified requirements referenced above during the year ended December 31,2023. -1- SIGNIFICANT ACCOUNTING POLICIES Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 of the notes to basic financial statements.No new accounting policies were adopted and the application of existing policies was not changed during the year ended December 31, 2023. However, the City implemented the following governmental accounting standard during the fiscal year: • The City implemented GASB Statement No. 96, Subscription-Based Information Technology Arrangements (SBITAs), during the year ended December 31, 2023. This standard changed the way SBITA transactions are reported by the City,but did not result in a restatement of beginning 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. -2- DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT We encountered no significant difficulties in dealing with management in performing and completing our audit. CORRECTED AND UNCORRECTED MISSTATEMENTS Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate,to each opinion unit's financial statements taken as a whole. 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 13,2024. MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge,there were no such consultations with other accountants. OTHER AUDIT FINDINGS OR ISSUES We generally discuss a variety of matters, including the application of accounting principles and auditing standards with management each year prior to retention as the City's auditors. However,these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. -3- OTHER MATTERS We applied certain limited procedures to the management's discussion and analysis (MD&A) and the pension and OPEB-related required supplementary information(RSI)that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the 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. -4- GOVERNMENTAL FUNDS OVERVIEW This section of the report provides you with an overview of the financial trends and activities of the City's governmental funds,which includes the General, special revenue, debt service, and capital projects 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 (the most recent comparative state-wide data available), 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 2023 increased 4.2 percent compared to the prior year, and 7.5 percent for taxes payable in 2024. The total tax capacity value of property in Minnesota cities increased about 17.7 percent for the 2023 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 2023 were based on assessed market values as of January 1, 2022), 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 4.8 percent for taxes payable in 2022 and 16.1 percent for taxes payable in 2023. The following graph shows the City's changes in taxable market value over the past 10 years: Taxable Market Value $8,000,000,000 $7,000,000,000 , $6,000,000,000 ■ ■ ■ , $5,000,000,000 Emmilim. ■ ■ ■ ■ ■ I $4,000,000,000 um ■ ■ ■ ■ ■ ■ ■ ■ I $3,000,000,000 I . . ■ ■ ■ ■ ■ ■ ■ I $2,000,000,000 I ■ ■ ■ ■ ■ ■ ■ ■ ■ I $1,000,000,000 I . . ■ ■ ■ ■ ■ ■ ■0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 -5- Tax capacity is considered the actual base available for taxation. It is calculated by applying the state's property classification system to each property's market value. Each property classification, such as commercial or residential,has a different calculation and uses different rates. Consequently, a city's total tax capacity will change at a different rate than its total market value, as tax capacity is affected by the proportion of its tax base that is in each property classification from year-to-year, as well as legislative changes to tax rates. The City's tax capacity increased 4.5 percent and 15.2 percent for taxes payable in 2022 and 2023,respectively. The following graph shows the City's change in tax capacities over the past 10 years: Tax Capacity $90,000,000 $75,000,000 $60,000,000 $45,000,000 $30,000,000 $15,000,000 . — s_ 1 1 1 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 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 2021 2022 2023 Average tax rate City 38.2 38.2 35.3 County 22.7 21.6 18.8 School 20.1 20.0 17.9 Special taxing 3.8 3.7 3.2 Total 84.8 83.5 75.2 Both the City portion of the tax rate and the overall tax rate for residents decreased for the 2023 levy year, mainly due to the increases in market values and tax capacities. -6- GOVERNMENTAL FUND BALANCES The following table summarizes the changes in the fund balances of the City's governmental funds during the year ended December 31,2023,presented both by fund balance classification and by fund: Governmental Funds Change in Fund Balance Fund Balance as of December 31, 2022 2023 Change Fund balances of governmental funds Total by classification Nonspendable $ 191,308 $ 266,808 $ 75,500 Restricted 30,073,303 25,207,438 (4,865,865) Committed 764,000 753,061 (10,939) Assigned 26,132,259 26,289,905 157,646 Unassigned 17,056,202 20,004,881 2,948,679 Total governmental funds $ 74,217,072 $ 72,522,093 $ (1,694,979) Total by fund General $ 20,811,797 $ 24,302,666 $ 3,490,869 American Rescue Plan Act (137,413) (51,862) 85,551 Closed Bond Issues 7,921,272 8,882,682 961,410 Road Improvements (2,580,252) (1,049,532) 1,530,720 Facilities C.I.P. 12,966,566 5,138,470 (7,828,096) Construction Projects 2,657,266 1,482,763 (1,174,503) Future Capital Projects 13,123,535 11,888,037 (1,235,498) Nonmajor 19,454,301 21,928,869 2,474,568 Total governmental funds $ 74,217,072 $ 72,522,093 $ (1,694,979) In total, the fund balances of the City's governmental funds decreased by $1,694,979 during the year ended December 31, 2023. The decrease in restricted fund balances was mainly in amounts restricted for future capital projects, including the spend down of fund balance in the Facilities C.I.P. Capital Projects Fund. The increase in unassigned fund balances is mostly due to the increase in the General Fund balance of$1,335,579 and improvement in the fund balance in the Road Improvements Capital Projects Fund in the amount of $1,530,720. -7- GOVERNMENTAL FUND REVENUES The following table presents the per capita revenue of the City's governmental funds for the past three years,along with state-wide averages. We have included the most recent comparative state-wide averages available from the Office of the State Auditor to provide a benchmark for interpreting the City's data. The amounts received from the typical major sources of governmental fund revenue will naturally vary between cities based on factors such as a city's stage of development, location, size and density of its population, property values, services it provides, and other attributes. It will also differ from year-to-year, due to the effect of inflation and changes in its operation. Also, certain data in these tables may be classified differently than how they appear in the City's financial statements in order to be more comparable to the state-wide information, particularly in separating capital expenditures from current expenditures. We have designed this section of our management report using per capita data in order to better identify unique or unusual trends and activities of the City. We intend for this type of comparative and trend information to complement, rather than duplicate, information in the MD&A. An inherent difficulty in presenting per capita information is the accuracy of the population count, which for most years is based on estimates. Governmental Funds Revenue per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2021 2021 2022 2023 Population 20,000-100,000 56,318 55,673 56,252 Property taxes $ 557 $ 502 $ 538 $ 566 Tax increments 49 22 20 10 Franchise and other taxes 53 25 23 26 Special assessments 56 64 20 13 Licenses and permits 53 47 53 41 Intergovernmental revenues 202 38 116 173 Charges for services 110 52 86 93 Other 26 24 16 95 Total revenue $ 1,106 $ 774 $ 872 $ 1,017 The City generated $57,160,839 of total revenue in its governmental funds in 2023, an increase of $8,583,078 (17.7 percent) from the prior year. The City's per capita governmental funds revenue for 2023 was $1,017, an increase of$145 from the prior year. The largest increase of$79 per capita,was in"other" revenues, mainly due to an increase in investment earnings related to improved interest rates and fair value increases in the City's investment portfolio. Intergovernmental revenues were $57 per capita higher than last year, mainly due to additional public safety aid received from the state of Minnesota in the current year. -8- GOVERNMENTAL FUND EXPENDITURES The expenditures of governmental funds will also vary from state-wide averages and from year-to-year, based on the City's circumstances. Expenditures are classified into three types as follows: • Current — These are typically the general operating type expenditures occurring on an annual basis, and are primarily funded by general sources, such as taxes and intergovernmental revenues. • Capital Outlay and Construction—These expenditures do not occur on a consistent basis,more typically fluctuating significantly from year-to-year. Many of these expenditures are project-oriented, and are often funded by specific sources that have benefited from the expenditure, such as special assessment improvement projects. • Debt Service —Although the expenditures for debt service may be relatively consistent over the term of the respective debt, the funding source is the important factor. Some debt may be repaid through specific sources, such as special assessments or redevelopment funding, while other debt may be repaid with general property taxes. The City's expenditures per capita of its governmental funds for the past three years, together with comparative state-wide averages, are presented in the following table: Governmental Funds Expenditures per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2021 2021 2022 2023 Population 20,000-100,000 56,318 55,673 56,252 Current General government $ 116 $ 128 $ 134 $ 142 Public safety 327 252 272 289 Street maintenance 112 95 129 113 Parks and recreation 107 110 143 148 All other 77 — — Total current 739 585 678 692 Capital outlay and construction 317 158 245 364 Debt service Principal 110 18 20 25 Interest and fiscal 34 7 11 13 Total debt service 144 25 31 38 Total expenditures $ 1,200 $ 768 $ 954 $ 1,094 Total expenditures in the City's governmental funds for 2023 were $61,551,737, an increase of $8,395,587. The City's per capita governmental funds total expenditures increased $14. Capital outlay and construction increased $119 per capita. This increase was mainly in expenditures in the Facilities C.I.P. Capital Projects Fund,which increased by$7,058,764. -9- GENERAL FUND The City's General Fund accounts for the financial activity of the basic services provided to the community. The primary services included within this fund are the administration of the municipal operation,police and fire protection,building inspection, streets and highway maintenance, and parks and recreation. The graph below illustrates the change in the General Fund financial position over the last five years. We have also included a line representing annual expenditures to reflect the change in the size of the General Fund operation over the same period. General Fund Financial Position Year Ended December 31, $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- 2019 2020 2021 2022 2023 Fund Balance $18,046,107 $19,187,963 $19,886,420 $20,811,797 $24,302,666 Cash Balance $17,098,321 $18,017,356 $18,794,098 $19,563,512 $22,190,877 Expenditures $29,553,363 $28,959,733 $31,010,828 $33,289,024 $35,626,763 The City's General Fund cash and investments balance at December 31, 2023 was $22,190,877, an increase of$2,627,365 from the prior year. Total fund balance at December 31,2023 was $24,302,666, an increase of$3,490,869 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 72.0 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, 2023, the unassigned fund balance of the General Fund was 55.7 percent of the subsequent year's budgeted expenditures. -10- The following graph reflects the City's General Fund revenue sources for 2023 compared to budget: General Fund Revenue Budget to Actual Taxes Licenses and Permits Intergovernmental Charges for Services Other H c ' off' off' oo " e' moo^ moo' V ' e' e' e' c e moo^ ss1'" 4' 64°' ss ' e' �1'' ss�D �s�(�' �1%' �Lo' 6!; ' 7' e' q„ e' • Budget 0 Actual Total General Fund revenues for 2023 were $3,068,382 over the final budget. Intergovernmental revenues were over budget by $2,571,816, mainly due to additional public safety state aid received by the City as approved by recent legislation. Revenue from other sources, as shown above, was $439,757 over budget, which was mainly attributable to higher than anticipated investment earnings of$609,786 on the City's investment portfolio, due to improved market conditions. 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, $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- Taxes Intergovernmental i Other •2019 $25,422,357 $970,415 $6,209,559 ■2020 $26,551,478 $5,037,676 $4,806,847 02021 $27,641,204 $1,006,547 $6,600,783 ■2022 $28,965,949 $1,134,754 $6,482,562 ■2023 $30,207,386 $3,940,316 $7,812,465 Total General Fund revenues for 2023 were $41,960,167, an increase of$5,376,902 from the previous year. Taxes increased $1,241,437, due to an increase in the general tax levy. Intergovernmental revenue increased $2,805,562, primarily due to the new state public safety aid, as previously discussed. Revenue from other sources increased$1,329,903 from last year,mainly in investment earnings. -11- The following graph reflects the City's General Fund expenditures compared to budget for 2023: General Fund Expenditures Budget to Actual General Government Public Safety Public Works Parks and Recreation Debt Service 3 - o 0 0 0 0 0 0 0 o cP o° o° cP o° cP o cP o° o° o° o° o° o° o° o° o° o 0 0 0 0 0 0° o off, off, off, oP, off, off, o°°' off, off' ' �°' �°' �°, c ' �°' �°' °o°' ss\, 411' ss') ss�" ss. , ss(O, 4^ 44', Sc" s1 sg1\ sti sti' sa'ti5" ss1`), s\c°' sti^ ■ Budget o Actual Total General Fund expenditures for 2023 were $35,626,763, which was $1,036,967 less than budget. General government current expenditures were under budget by $798,865 spread across multiple departments of which $489,448 was in personal services, due to position vacancies. A positive budget variance in information technology of $193,968 was for capital outlay and other current expenditures. Public works was lower than budget by $529,992 spread across multiple depaitiuents with the highest being streets, which was lower than budget by $350,361. Budget savings of$301,519 was also seen in personal services, due to position vacancies and reduced overtime for snow and ice removal. Parks and recreation was over budget by $209,333, mainly spread across parks maintenance, Redwood Community Pool,Apple Valley Family Aquatic Center, and Apple Valley Community Center. 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, $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $— General Parks and Public Safety Public Works Debt Service Government Recreation ■2019 $5,606,704 $13,249,989 $5,023,366 $5,673,304 $— ■2020 $5,905,485 $13,822,867 $4,826,893 $4,404,488 $— ■2021 $5,945,008 $14,142,295 $5,140,348 $5,783,177 $— ■2022 $6,716,079 $14,747,628 $5,700,490 $6,124,827 _ $— ■2023 $6,261,692 $16,195,310 $6,302,143 $6,646,013 $221,605 General Fund expenditures increased by$2,337,739 from the prior year with increases spread across most functional areas. The largest increase was in public safety totaling $1,447,682, mostly in police personal-related costs. Debt service expenditures increased $221,605, due to the implementation of GASB Statement No. 96 on SBITAs as discussed earlier in this report. -12- ENTERPRISE FUNDS OVERVIEW The City maintains several enterprise funds to account for services the City provides that are financed primarily through fees charged to those utilizing the service. This section of the report provides you with an overview of the financial trends and activities of the City's enterprise funds, which include the Municipal Liquor, 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 31,2023,presented both by classification and by fund: Enterprise Funds Change in Financial Position Net Position as of December 31, 2022 2023 Change Net position of enterprise funds Total by classification Net investment in capital assets $ 107,099,860 $ 111,728,603 $ 4,628,743 Unrestricted 21,772,456 24,941,492 3,169,036 Total enterprise funds $ 128,872,316 $ 136,670,095 $ 7,797,779 Total by fund Municipal Liquor $ 6,825,765 $ 5,702,090 $ (1,123,675) Sports Arena 1,766,621 1,508,418 (258,203) Water and Sewer 80,800,815 85,741,885 4,941,070 Storm Drainage 35,962,359 40,023,064 4,060,705 Cemetery 3,034,984 3,163,446 128,462 Street Light Utility 481,772 531,192 49,420 Total enterprise funds $ 128,872,316 $ 136,670,095 $ 7,797,779 In total, the net position in the City's enterprise funds increased by $7,797,779 during the year ended December 31, 2023. The net investment in enterprise capital assets increased $4,628,743, mainly due to significant capital contributions from developers in the current year totaling $5,218,924. The increase in unrestricted net position is from positive operating results in the current year. -13- MUNICIPAL LIQUOR FUND The following graph presents five years of operating results for the Municipal Liquor Fund: Municipal Liquor Fund Year Ended December 31, $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 — $7,000,000 — $6,000,000 — $5,000,000 — $4,000,000 — $3,000,000 — $2,000,000 $1,000,000 $- 2019 2020 2021 2022 2023 =Sales $9,886,580 $10,878,589 $11,128,773 $10,882,866 $10,782,386 Cost of Sales $6,935,517 $7,726,224 $7,993,503 $7,630,825 $7,583,789 0perating Expenses(Excluding $1,550,651 $1,656,776 $1,736,162 $2,026,902 $2,214,327 Depreciation/Amortization) —Operating Income(Excluding $1,400,412 $1,495,589 $1,399,108 $1,225,139 $984,270 Depreciation/Amortization) The Municipal Liquor Fund ended 2023 with a net position of$5,702,090, a decrease of$1,123,675 from the prior year. Of this net position, $3,069,586 represents the investment in liquor capital assets, and $2,632,504 is in unrestricted net position. Liquor sales for 2023 were $10,782,386,which was $100,480 (0.9 percent) lower than the prior year. The Municipal Liquor Fund generated operating income (excluding depreciation/amortization) of$984,270 in 2023,or 9.1 percent of gross sales,which is a decrease from the 11.3 percent reported in fiscal 2022. The Municipal Liquor Fund gross profit margin was 29.7 percent in fiscal 2023, slightly less than 29.9 percent in fiscal 2022. -14- SPORTS ARENA FUND The following graph presents five years of operating results for the Sports Arena Fund: Sports Arena Fund Year Ended December 31, II, 0 0 0 000000) $(200,000) 2019 2020 2021 2022 2023 O Sales and User Fees $745,910 $529,325 $642,781 $720,909 $718,327 Operating Expenses(Excluding $604,611 $647,496 $644,194 $716,392 $789,032 Depreciation/Amortization) Nonoperating Revenue(Expense) $125,359 $100,738 $156,243 $121,849 $130,863 —Operating Income(Loss)(Excluding $141,299 $(118,171) $(1,413) $4,517 $(70,705) Depreciation/Amortization) The Sports Arena Fund ended 2023 with a net position of$1,508,418, a decrease of$258,203 from the prior year. Of the net position balance, $2,683,485 represents the investment in sports arena capital assets, leaving a deficit at($1,175,067)of unrestricted net position. Sports Arena Fund operating revenues for 2023 were $718,327, a decrease of$2,582 (0.4 percent) from the prior year. Operating expenses, including cost of goods sold and excluding depreciation/amortization, were $789,032, an increase of $72,640 from the prior year. Nonoperating revenue includes an annual property tax levy of$121,000. During 2020, this fund had to borrow from other funds to fund capital needs. The interfund borrowing balance is $1,089,052 at December 31,2023. -15- 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, $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000$6,000,000 — $4,000,000 $2,000,000 I $- 2019 2020 2021 2022 2023 =Operating Revenue $10,577,669 $11,402,252 $12,795,642 $13,063,988 $14,136,582 Operating Expenses(Excluding $7,075,065 $7,137,600 $7,071,089 $8,147,310 $8,630,041 Depreciation/Amortization) Depreciation/Amortization $2,426,053 $2,647,713 $2,787,957 $2,904,645 $3,061,005 —Operating Income(Excluding $3,502,604 $4,264,652 $5,724,553 $4,916,678 $5,506,541 Depreciation/Amortization) The Water and Sewer Fund ended 2023 with a net position of$85,741,885, an increase of$4,941,070 from the prior year. Of this net position, $67,651,488 represents the investment in water and sewer distribution system capital assets,leaving$18,090,397 of unrestricted net position. Water and Sewer Fund operating revenue was $14,136,582 for 2023, an increase of $1,072,594 (8.2 percent) from the prior year. Operating expenses (excluding depreciation/amortization)of$8,630,041 were $482,731 (5.9 percent)higher than last year,mostly in sewer charges. -16- STORM DRAINAGE FUND The following graph presents five years of operating results for the Storm Drainage Fund: Storm Drainage Fund Year Ended December 31, $3,400,000 $3,200,000 — $3,000,000 $2,800,000 $2,600,000 — - $2,400,000 $2,200,000 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 I$ $400,000 — $200,000 $- r in 2019 I 2020 2021 2022 2023 =Operating Revenue $2,113,725 $2,346,263 $2,584,937 $2,863,316 $3,232,972 Operating Expenses(Excluding $1,114,326 $1,017,614 $982,447 $1,181,951 $1,332,485 Depreciation/Amortization) Depreciation/Amortization $1,066,399 $1,148,799 $1,156,846 $1,160,960 $1,214,272 —Operating Income(Excluding $999,399 $1,328,649 $1,602,490 $1,681,365 $1,900,487 Depreciation/Amortization) The Storm Drainage Fund ended 2023 with a net position of$40,023,064, an increase of$4,060,705 from the prior year. Of this, $35,955,426 represents the investment in storm drainage capital assets and $4,067,638 of unrestricted net position. Storm Drainage Fund operating revenues for 2023 were $3,232,972, which was an increase of$369,656 (12.9 percent) from the prior year, due to increased rates. Operating expenses (excluding depreciation/amortization) for 2023 were $1,332,485, which was $150,534(12.7 percent)higher than the prior year,mainly for contractual services. -17- 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 $400,000 $300,000 $200,000 $100,000 2019 2020 2021 2022 2023 =Operating Revenue $555,175 $574,731 $590,897 $618,160 $685,833 Operating Expenses(Excluding $543,694 $550,641 $522,752 $544,161 $634,174 Depreciation/Amortization) Operating Income(Excluding $11,481 $24,090 $68,145 $73,999 $51,659 Depreciation/Amortization) The Street Light Utility Fund ended 2023 with a net position of$531,192, an increase of$49,420 from the prior year. Of this, ($2,479)represents the investment in storm drainage capital assets and$533,671 of unrestricted net position. Street Light Utility Fund operating revenues for 2023 were $685,833, an increase of$67,673 from the prior year. Operating expenses (excluding depreciation/amortization) for 2023 were $634,174, an increase of $90,013 from the prior year. -18- 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 UVUU $ 2019 2020 2021 2022 2023 =Operating Revenue $209,228 $342,102 $382,162 $372,553 $328,023 Operating Expenses(Excluding $102,889 $104,411 $113,825 $114,800 $85,958 Depreciation/Amortization) —Operating Income(Excluding $106,339 $237,691 $268,337 $257,753 $242,065 Depreciation/Amortization) The Cemetery Fund ended 2023 with a net position of$3,163,446, an increase of$128,462 from the prior year. Of the net position balance, $2,371,097 represents investments in cemetery capital assets, leaving $792,349 of unrestricted net position. Cemetery Fund operating revenues for 2023 were $328,023, a decrease of$44,530 from the prior year. Operating expenses (excluding depreciation/amortization) for 2023 were $85,958, a decrease of$28,842 from the prior year. -19- 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, 2023 and 2022, for governmental activities and business-type activities: As of December 31, 2022 2023 Change Net position Governmental activities Net investment in capital assets $ 115,728,602 $ 119,581,864 $ 3,853,262 Restricted 17,729,142 24,923,802 7,194,660 Unrestricted 36,050,080 38,994,273 2,944,193 Total governmental activities 169,507,824 183,499,939 13,992,115 Business-type activities Net investment in capital assets 107,099,860 111,728,603 4,628,743 Unrestricted 21,465,114 24,657,483 3,192,369 Total business-type activities 128,564,974 136,386,086 7,821,112 Total net position $298,072,798 $319,886,025 $ 21,813,227 The City's total net position at December 31, 2023 was $21,813,227 greater than the previous year-end. Net position in the governmental activities increased$13,992,115. The increase in restricted net position was due to an increase in amounts restricted for capital acquisition in capital projects funds and an increase in amounts restricted for public safety from the new public safety state aid revenues not spent in the current year. Business-type activities net position increased$7,821,112, for reasons discussed earlier in this report. -20- 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/amortization 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, 2023 and 2022: Change in Net Position 2022 2023 Net(expense)revenue Governmental activities General government $ (5,792,738) $ (5,673,805) Public safety (12,888,889) (12,420,896) Public works (114,943) (1,326,587) Parks and recreation (5,537,510) (6,466,246) Interest and fiscal charges (555,535) (694,490) Business-type activities Municipal liquor 922,881 706,466 Sports arena (309,867) (379,203) Water and sewer 3,589,852 5,014,313 Storm drainage 968,662 3,824,210 Cemetery 167,641 96,588 Street light utility 73,999 33,248 Total net(expense)revenue (19,476,447) (17,286,402) General revenues Property taxes 31,011,241 32,629,106 Other taxes 164,660 147,716 Franchise taxes 1,277,756 1,229,429 Grants and contributions not restricted to specific programs 255,541 125,944 Other general revenues 49,836 18,148 Investment earnings(net of market value adjustment) (3,755,321) 4,730,705 Gain on sale of assets 95,926 218,581 Total general revenues 29,099,639 39,099,629 Change in net position $ 9,623,192 $ 21,813,227 1 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. -21- 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. 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. 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. -22- GASB STATEMENT No.102,CERTAIN RISK DISCLOSURES The objective of this statement is to provide users of government financial statements with essential information about risks related to a government's vulnerabilities due to certain concentrations or constraints. This statement defines a concentration as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by formal action of the government's highest level of decision-making authority. Concentrations and constraints may limit a government's ability to acquire resources or control spending. A government will be required to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact.Additionally, a government must assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued. If a government determines that those criteria for disclosure have been met for a concentration or constraint, it should disclose information (as outlined in the standard) in the notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government's vulnerability to the risk of a substantial impact. The requirements of this statement are effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter. Earlier application is encouraged. -23- CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2023 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2023 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 .I Y 1. ..-(R 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, 2023, and the related notes to the financial statements,which collectively comprise the City's basic financial statements, and have issued our report thereon dated June 13,2024. 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 or significant deficiencies 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. Wailer7, 1PtendAra, ,� ca . P. 4 - Minneapolis,Minnesota June 13,2024 -2- PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA .I Y 1. -(R 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, 2023, and the related notes to the financial statements,which collectively comprise the City's basic financial statements, and have issued our report thereon dated June 13,2024. 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. WAV-0 7, ili / R ca . , P. a . Minneapolis,Minnesota June 13,2024 -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 .I Y 1. ..-(R 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 2023 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, 2023. 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, 2023. (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 31,2023. Accordingly,this report is not suitable for any other purpose. is , -No / � -h4; -mac.. L'�., P. A . Minneapolis,Minnesota June 13,2024 THIS PAGE INTENTIONALLY LEFT BLANK City of Apple Valley Popular Annual Financial Report ... ""• To The Community .... ... Apple Valley FOR THE YEAR ENDED DECEMBER 31, 2023 City of Apple Valley Dear Apple ValleyResident, 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 City, i.e. special assessments, state Apple Valley,MN 55124 Annual Financial Report. This 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 activity, community • Proprietary Funds Elected Officials: gives you a better development and account for activities that MAYOR: understanding on city planning. operate as a public government and our financial enterprise which are paid Clint Hooppaw condition. for by user fees, i.e. Information in this report water, sanitary sewer, CITY COUNCIL: comes from Apple Valley's storm sewer, and liquor John Bergman 2023 Annual Comprehensive ii•�`i� stores . �/ II Tom Goodwin Financial Report. The Annual il xi�A`,! JN • Internal Service Funds Ruth Grendahl Comprehensive Financial Report was prepared in 1 1. Ali a `= i 1111 IS account for the acquisition, Tom Melander conformity with Generally operation, and Accepted Accounting Principles maintenance of INSIDE THIS ISSUE: (GAAP), was audited by MMKR governmental facilities and and received an unmodified • Special Revenue Funds services, which are entirely Introduction 1 opinion, which is the best audit account for activities or predominately self opinion possible. restricted to specific supported by user charges Dividing up your 1 purposes like the City's to the governmental In order for Apple Valley to Economic Development funds. Tax Dollar manage the community Authority and Valleywood finances smoothly, it divides Golf. For a copy of the Annual MonthlyBill 2 Comprehensive Financial various activities into several • Debt Service Funds Report,visit different funds. Governmental A IeValle MN. ov or contact Tax Cost 2 track revenues and pP Y 9 funds account for tax the Finance Department at: Comparison supported activities and expenses related to P include: repayment of long-term 952-953-2540 General Fund 3 debt. Special Revenue 4 Funds Dividing Up Your Property Tax Dollar Your tax dollar is divided up into several governmental Long-Term Debt 4 ►r i_ ►4 " t `n"''`. `ts aL`y"e �I ,�1 entities. Apple Valley collects y; ' To v\i7?I.iijt9 ii qgogi,41,5 WA•;,ti 1{, approximately 34 cents of Capital Funds 5 •n - ( ", every tax dollar for City ?i L111809160 p 12 / - Q ; 12 ; ,` services. The remaining Enterprise Funds 5-6 .i1, \�� portions are divided among � �i - - Pi,, ,.. Dakota County, the school Internal Service 6 (-_ L 1 L180916 G 1,_ ' """ ..; district, and other agencies. Funds 12 �. ' il.` 1 g.L- <s - 12 These tax rates are based �0 on a residential home valued 1 1 1 1 at$352,500. Dakota County City of Apple Valley School District Other Agencies .18C .34C .45C .03C CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 2 How Tax Dollars Buy City Services p 7 4T ,� ; , ::M�� x Residents receive a variety of City services for an - POLICE -Y affordable price. The cost of City services in 2023 r - for the owner of a single-family home in Apple Valley with an assessor's market value of$352,500 Police$30.87 Parks$17.24 Public Works$18.62 4 was$106.17 per month.The tax cost per month of �- r,, i „ ` $106.17 is the amount left requiring tax support after allocating grants, program fees, lodging taxes 1 - °, _�._ r ii N, i no k I and other non-property tax revenue to the appropriate services. Street Fire$7.98 General Gov.$17.41 Reconstruction $10.11 Quarterly Cost of Utilities Based on an average usage of 25,000 gallons of water \ and 15,000 gallons of sewer per quarter,the cost of ..,....► TOTAL utilities for a home in Apple Valley was$188.44 in 2023.Apple Valley bills on a quarterly basis.Services F $106.17 include water,sewer,storm water,and street lighting. Debt Service$2.81 Insurance$1.13 Monthly City Property Tax Cost Comparison Below is a 2023 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. 2023 City Property Taxes per Household per Month Tax Rate Median Valued Home I i 1 Edina 28.003% $659,900 $163 Minnetonka 33.919% $468,500 ‘1-$ $133 Eden Prairie 28.945% $513,200 $128 Brooklyn Park 44.391% $320,4009 Burnsville 42.365% $340,8008 Maple Grove 31.672% $425,570 1r $112 Lakeville 29.839% $428,600 , $107 Apple Valley 35.246% $352,500 $106 Eagan 33.535% $376,100 $104 Rosemount 32.555% $384,600 $104 Woodbury 28.506% $419,000 $101 Blaine 32.877% $320,400 — $86 - 25 50 75 100 125 150 (%in bar is Final 2023 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 2022 2023 General Fund Revenue Property Taxes $ 28,296,191 $ 29,814,316 The City's General Fund is the largest Governmental fund Special Assessments $ 3,050 $ 2,369 and also one of the most vital to the City's operation.The Licenses/Permits $ 2,966,177 $ 2,291,146 Intergovernmental $ 1,134,754 $ 3,940,316 General Fund is the primary fund that accounts for everyday Charges for Services $ 3,106,325 $ 3,547,362 general expenditures like street and park maintenance, Other $ 1,076,768 $ 2,364,658 police protection,and fire protection while at the same time Total General Fund Revenues $ 36,583,265 $ 41,960,167 Special Licenses/ supporting the annual street and utility infrastructure Assessments Permits $2,369 0.0% $2,291,146 program. Like most funds,the General Fund relies on the V- 5.5% inflow of cash,shown as revenues and subsequently the outflow listed as expenditures.The primary revenue for Intergovernmental the General Fund is property taxes. Intergovernmental Property $3,940,316 9.4% Taxes revenues include state or county aids and grants. For the $29,814,316 year end of 2023,the City's revenue total was$41,960,167 71.1% Charges for which was a $5,376,902 (14.7%) net increase from the Services previous year.This increase is primarily in $3,547,362 Other 8.5% intergovernmental revenue(which increased$2,805,562), $2,364,658 due to an increase in public safety aid in 2023. 5.6% General Fund Expenditures The City's total General Fund expenditures for 2023 were$35,626,763 which was$1,036,967 (2.8%) under the final 2023 budget. Overall, General Fund expenditures increased $2,337,739 (7.0%) primarily due to an increase in personal services costs.The chart below highlights the amount funded to each of the City's functions. Parks and General 2022 2023 Recreation Government General Government $ 6,716,079 $ 6,398,675 $6,646,013 $6,398,675 Public Safety $ 14,747,628 $ 16,215,310 18.7% 18.0% Public Works $ 5,700,490 $ 6,366,765 Parks and Recreation $ 6,124,827 $ 6,646,013 Public Total General Fund Expenditures$ 33,289,024 '$ 35,626,763 Works Public $6,366,765 Safety 17.9% $16,215,310 45.5% 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 /Special Revenue Funds Special Revenue Funds are used to • Cable TV—This fund accounts for • Valleywood Golf—This fund account for general government the operating costs of the cable accounts for the revenues and financial resources that are restricted TV functions funded by cable costs of the City's 18-hole, par 71 by law or contractual agreement to franchise fees. golf course, including banquet and specific purposes other than debt • Lodging Tax—This fund restaurant activities. service or major capital projects.The administers the resources from The 2023 activity for these three funds City of Apple Valley has the following the lodging tax process. is shown in the accompanying table. Special Revenue Funds: *Please note that EDA Operations, Valleywood Golf Cable TV Lodging Tax Solid Waste Grant, Opioid Settlement, Revenues 1,706,843 194,842 92,813 and Police Forfeiture are not Expenditures 1,606,374 350,717 100,180 recognized in this report, but are Other Financing Sources 150,000 185,550 - included in the Annual Comprehensive Net Change in Fund Balance 250,469 29,675 (7,367) Financial Report. Beginning Fund Balance 214,169 176,668 70,775 Ending Fund Balance 464,638 206,343 63,408 ,) 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 2023,the City did not issue any new Annual Comprehensive Financial rating is based on the City's: debt, nor did it participate in Report. refinancing of any old debt.The Although the financial numbers in the • Moderately sized tax base with continued payoff of old debt, g recent improvement in its Annual Comprehensive Financial Report combined with not issuing any new come from an audited source,they are valuation after a trend decline. debt, contributed to the decrease in presented in this report in a condensed, • Sound financial position total net bonded debt to $31,351,935 unaudited, non-GAAP format. characterized by healthy reserves. and net debt per capita to$557. Year 2019 2020 2021 2022 2023 Net Bonded Debt per capita General Obligation Bonds 12,049,318 10,879,095 16,264,485 23,367,393 22,093,063 $700 G.O.Revenue Bonds 12,001,014 10,988,707 9,961,071 10,932,160 9,799,025 $600 $609 $557 Special Assessment Bonds 374,132 249,421 153,100 - - $462 Total Bonded Debt 24,424,464 22,117,223 26,378,656 34,299,553 31,892,088 $500 $405 $386 Less:Funds on Hand (2,415,660) (358,735) (354,320) (412,778) (540,153) $400 Total Net Bonded Debt $22,008,804 $21,758,488 $26,024,336 $33,886,775 $31,351,935 $300 Net Bonded Debt per capita $405 $386 $462 $609 $557 $200 $100 M . M M Bond Rating(Moody's) Aaa Aaa Aaa Aaa Aaa Bond Rating(S&P) AAA AAA AAA AAA AAA $- ' 2019 2020 2021 2022 2023 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 r` lr for 2023 was negative $1,049,532. Future Capital Projects Fund:This fund accumulates resources directly from the General Fund. City Council policy calls for amounts in the General Fund that exceed a — _ 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 2023 was $11,888,037. The City of Apple Valley Non-Major Capital Projects Funds:The City has an additional 29, non-major capital reports financial year-end project funds that are used to account for various project-related costs. The net results in the Annual Comprehensive Financial ending fund balance in these funds for 2023 was $15,749,130. Please see the 2023 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 2023 Annual The Enterprise Funds account for the City's utilities (water, sewer, storm Comprehensive Financial drainage, and street lights), liquor stores, 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 2023 Enterprise Funds: Utilities expenditures and of utility services allocating local taxes provided to the against the remaining $16,000,000 balance. community by the $14,000,000 City such as water& $12,000,000 For a complete review of $10,000,000 the City's financialposition sewer, storm Y $8,000,000 for 2023,consult the 2023 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 opleVallevMN.go',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 $14,885,374 $3,469,827 $702,005 Expenses $11,851,009 $2,678,546 $652,585 Quarterly Cost for Avg Home $152.95 $28.65 $6.84 CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 6 Municipal Liquor City Facts The City owns and operates three • Population: 56,252 municipal liquor stores. Profits from your - - purchases stay in the City of Apple Valley 'J5Q ' 111 • Per Capita $47,738 • . _ ___ to help aid in providing funding for --•° •Personal Income _ - police, fire, and public works vehicles, _ ___ - --..• • High School 95.8% maintaining and improving city parks Graduation Rate along with other General Fund services. • Unemployment 2.0% ����• 2023 Rate ���� Operating Revenue 10,782,386 Apple li Cost of Goods Sold 7,583,789 Amenities L. Valley Gross Profit Percentage 29.7% Liquor Operating Expenses 2,503,069 Home of the MN Zoo Giving back to the community Operating Income 695,528 51 parks 80 miles of trails Sports Arena The Sports Arena offers tennis lessons during the summer and ice skating Valleywood Golf Course w, -- . _ . during the winter. Sports Arena _ _ _ - `- Hayes Park Arena offers ice time from Aquatic Center I1 l i 1" "t'•• edi r,a - :•'-`' mid-June to mid-March and indoor turf I time from mid-March to mid-June. Senior Center 2023 Community Center II Operating Revenue 718,327 i Cost of Goods Sold - Operating Expenses 1,107,393 History Operating Loss (389,066) In the general election of 1968, the residents voted to incorporate the Town of Lebanon as the Village Internal Service Funds of Apple Valley. A mayor and four councilmembers Internal service funds are an accounting procedure used to accumulate and were elected and took allocate costs internally among the City's various functions. The City office on January 1, 1969. maintains internal service funds for the following services: On January 1, 1974, Apple Valley became a Benefits/ Vehicle Totals for statutory city. Dental Other Equipment Internal 41 Insurance Insurance Replacement Service Funds Operating Revenue 250 200 2,397,878 1,819,300 4,467,378 Operating Expenses 191,148 2,283,325 1,308,434 3,782,907 Net Position 413,361 (785,482) 9,690,662 9,318,541 7/1/2024 MMKR � a rp. • • 1 • • CITY OF APPLE VALLEY, MINNESOTA Audit Report for Year Ended December 31, 2023 James H. Eichten, CPA 1 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 Engagement 2 1 7/1/2024 AUDIT RESULTS M KR • Unmodified Opinion on Basic Financial FINANCIAL AUDIT Statements • Implemented GASB Statement No.96 on Subscription Based IT Arrangements INTERNAL CONTROL AND • No deficiencies in internal control over COMPLIANCE financial reporting. FINANCIAL AUDIT • No instances of noncompliance 3 AUDIT RESULTS (CONTINUED) M KR MN LEGAL • No instances of noncompliance with COMPLIANCE Minnesota laws and regulations reported in the current year. 4 2 7/1/2024 AUDIT RESULTS (CONTINUED) MIi\KR ...... _ ALTERNATIVE COMPLIANCE • The City complied with specific EXAMINATION requirements examined. ENGAGEMENT 5 REVENUE PER CAPITA MIV\KR Governmental Funds Revenue per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2021 2021 2022 2023 Population 20,000-100,000 56,318 55,673 56,252 Property taxes $ 557 $ 502 $ 538 $ 566 Tax increments 49 22 20 10 Franchise and other taxes 53 25 23 26 Special assessments 56 64 20 13 Licenses and permits 53 47 53 41 Intergovernmental revenues 202 38 116 173 Charges for services 110 52 86 93 Other 26 24 16 95 Total revenue $ 1,106 $ 774 $ 872 $ 1,017 6 3 7/1/2024 EXPENDITURES PER CAPITA MIV\KR MK Governmental Funds Expenditures per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2021 2021 2022 2023 Population 20,000-100,000 56,318 55,673 56,252 Current General government S 116 S 128 S 134 S 142 Public safety 327 252 272 289 Street maintenance 112 95 129 113 Parks and recreation 107 110 143 148 All other 77 - Total current 739 585 678 692 Capital outlay and construction 317 158 245 364 • Debt service Principal I10 18 20 25 Interest and fiscal 34 7 11 13 Total debt service 144 25 31 38 Total expenditures $ 1,200 $ 768 $ 954 $ 1,094 7 GOVERNMENTAL FUNDS MMKR MK Governmental Funds Change in Fund Balance Fund Balance as of December 31, 2022 2023 Change Fund balances of governmental funds Total by classification Nonspendable S 191,308 S 266,808 S 75,500 Restricted 30,073,303 25,207,438 (4,865,865) Committed 764,000 753,061 (10,939) Assigned 26,132,259 26,289,905 157,646 Unassigned 17,056,202 20,004,881 2,948,679 Total governmental funds S 74,217,072 S 72,522,093 S (1,694,979) Total by fund General S 20,811,797 S 24,302,666 S 3,490,869 American Rescue Plan Act (137,413) (51,862) 85,551 Closed Bond Issues 7,921,272 8,882,682 961,410 Road Improvements (2,580,252) (1,049,532) 1,530,720 Facilities C.I.P. 12,966,566 5,138,470 (7,828,096) Construction Projects 2,657,266 1,482,763 (1,174,503) Future Capital Projects 13,123,535 11,888,037 (1,235,498) Nonmajor 19,454,301 21,928,869 2,474,568 Total governmental funds $ 74,217,072 S 72,522,093 S (1,694,979) 8 4 7/1/2024 GENERAL FUND FINANCIAL POSITION A. KR General Fund Financial Position Year Ended December 31. $40.000,000 $35.000.000 S30.000,000 $25,030,000 $20,030,000 S15.000.000 — $10.000.000 — S5,000,000 — $- 2019 2020 2021 2022 2023 FendBalance $18,046,107 $19,187,963 $19.886,420 $20,811,797 $24,302,666 Cash Balance $17,098,321 $18,017,356 $18,794,098 _ $19,563,512 $22,190,877 —Expenditures $29,553,363 828.959.733 $31.010,828 S33,289,024 J $35,626,763 9 ENTERPRISE FUNDS Enterprise Funds Change in Financial Position Net Position as of December 31, 2022 2023 Change Net position of enterprise funds Total by classification Net investment in capital assets $ 107,099,860 $ 111,728,603 $ 4,628,743 Unrestricted 21,772,456 24,941,492 3,169,036 Total enterprise funds $ 128,872,316 $ 136,670,095 $ 7,797,779 Total by fund Municipal Liquor $ 6,825,765 $ 5,702,090 $ (1,123,675) Sports Arena 1,766,621 1,508,418 (258,203) Water and Sewer 80,800,815 85,741,885 4,941,070 Storm Drainage 35,962,359 40,023,064 4,060,705 Cemetery 3,034,984 3,163,446 128,462 Street Light Utility 481,772 531,192 49,420 Total enterprise funds $ 128,872,316 $ 136,670,095 $ 7,797,779 MIv1K R i0 5 7/1/2024 MUNICIPAL LIQUOR FUND M KR Municipal Liquor Fund Year Ended December 31. S12,000.000 S11,000,000 - S10,000,000 $9,000,000 — $8,000,000 — 07,000.000 — $6,000.000 — S5,000,000 — $4.000,000 — S3,000.000 — S2.000.000 — $1.000.000 — 2019 2020 2021 2022 2023 =Sales _ $9.886,580 $10,878,589 S11,128,773 S10,882,866 $10,782,386 Cost of Sales $6,935,517 $7,726,224 $7,993,503 $7,630,825 S7,583,789 Operating Expenses(Excluding $1,550,651 $1,656,776 $1,736,162 $2,026.902 $2,214,327 Depreciation/Amortization) _ _ —Operating Income(Excluding $1400,412 S1,495,589 $1.399,108 $1,225,139 $984,270 Depreciatioo/Amestization) 11 SPORTS ARENA FUND MMKR Sports Arena Fund Year Ended December 31. $800.000 $70,000 $600,000 $500,000 — S400.000 — S300,000 — $200.000 — $100.000 — $- S(100,000) I 0(200,000) 2019 2020 2021 2022 2023 =Sales and User Fees S745.910 $529,325 $642,781 $720.909 $718,327 Operating Expenses(Excluding $604,611 $647.496 8644,194 $716,392 $789,032 Depreciation/Amortization) N000peratiog Revenue(Expense) $125,359 S100,738 $156,243 S121,849 S130,863 —Operatioglocome(Loss)(Excludmg $141,299 $(118,171) S(L413) S4,517 $(70,705) Depreciation/Amortization) 12 6 7/1/2024 WATER AND SEWER FUND MMKR Water and Sewer Fund 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 — $2.000.000 — $- 2019 2020 2021 2022 2023 =Operating Revenue $10,577,669 $11.402,252 $12.795,642 $13.063,988 $14,136.582 IM1Opemting Expenses(Excluding $7 075.065 $7.137.600 $7.071.089 $8,147.310 $8,630,041 Depreciation/Amortization) IDeprecimienIAmmtization $2.426,053 $2.647.713 $2.787.957 $2,904,645 $3.061,005 —Operating Income(Excluding $3 507 604 $4 264 652 $5.724.553 $4,916,678 $5,506,541 Depreciation/Amortization) 13 STORM DRAINAGE FUND MMKR Storm Drainage Fund Year Ended December 31. $3.400,000 $3.200.000 S3.000.000 S2.800.000 S2,600,000 S2.400.000 $z200.000 S1000.000 — S1.800.000 — $1.600,000 — 01.400,000 — 01,200.000 — 81.000,000 — $800.000 — $600.000 — $400.000 — $200.000 tit — 2019 2020 2021 2022 2023 =Operating Revenue $2,113,725 $2,346,263 S2,584.937 $2,863,316 S3.232,972 Opemtiag Expenses(Exclsding $1,114,326 $1,017,614 $982,447 $1,181,951 $1,332,485 Depreciatioo/AmMizatiao) DepreciationiAmortimtim $1.066.399 $1.14&799 $1,156,846 $1,160.960 S1.214.272 Operating Income(Excluding $999,399 $1,328.649 S1.602,490 $1.681,365 $1,900,487 Depreciation/Amortization) 14 7 7/1/2024 STREET LIGHT UTILITY FUND MMKR Street Light Utility Fund Year Ended December 31. S700.000 $600.000 5500.000 S400.000 — $300.000 — $2200.000 — 5100.000 — S 2019 2020 2021 2022 2023 =Operating Revenue S555.175 S574,731 $590.897 $618,160 5685.833 �Opetating Expenses(Excluding S543.694 S550.641 S522.752 5544.161 S634.174 Depreciation/Amortization) Operating Income(Excluding S11.481 $24.090 S68.145 S73,999 S51.659 Deprmintim/Amartiraticn) 15 CEMETERY FUND MMKR Cemetery Fund Year Ended December 31. $400,000 $350,000 $300.000 $250.000 �r $200.000 — $150.000 — $100.000 — $50,000 — r UV I- 2019t 2020 2021 2022 2023 =Operating Revenue $209.228 $342.102 S382.162 $372.553 $328,023 =IIOperatmg Expenses(Excluding $102,889 $104,411 $113,825 $114.800 $85,958 Depreciation/Amortization) Operating Income(Excluding $106,339 $237,691 $268,337 $257,753 $242,065 Depreciation/Amortization) 16 8 7/1/2024 SUMMARY OF NET POSITION As of December 31, 2022 2023 Change Net position Governmental activities Net investment in capital assets $115,728,602 $119,581,864 $ 3,853,262 Restricted 17,729,142 24,923,802 7,194,660 Unrestricted 36,050,080 38,994,273 2,944,193 Total governmental activities 169,507,824 183,499,939 13,992,115 Business-type activities Net investment in capital assets 107,099,860 111,728,603 4,628,743 Unrestricted 21,465,114 24,657,483 3,192,369 Total business-type activities 128,564,974 136,386,086 7,821,112 Total net position $298,072,798 $319,886,025 $ 21,813,227 MKR " 1 17 SUMMARY OF AUDIT RESULTS M-M KR • Unmodified Opinion on Annual Comprehensive Financial Report • Certificate of Achievement for Excellence in Financial Reporting • Implementation of GASB Summary Statement#96 on SBITA's • Increased General Fund Balance • Positive Trends in Financial Results 18 9 • ITEM: 3. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Informal Agenda Item Description: Discuss Proposed Water-Related Ordinance Revisions (15 mins.) Staff Contact: Department/ Division: Matt Saam, Public Works Director Public Works Department ACTION REQUESTED: N/A SUMMARY: Staff has three proposed ordinance revisions to discuss with the City Council. The three ordinance revisions are: 1. Chapter 152 Natural Resources — revisions to ensure compliance with the 2020 MS4 (Municipal Separate Storm Sewer System) Permit. 2. Chapter 155 Zoning - revisions to ensure compliance with the 2020 MS4 (Municipal Separate Storm Sewer System) Permit. 3. Chapter 51 Water and Sewers — revisions to ensure compliance with the Minnesota Department of Natural Resources (DNR) requirements related to water usage during a critical water deficiency. City staff will be on hand at the July 11, 2024 Informal Council Meeting to discuss each of the proposed ordinance revisions with the City Council and answer any questions you may have. BACKGROUND: N/A BUDGET IMPACT: N/A ATTACHMENTS: Presentation CH . 155, 152 AND 51 ORDINANCE DISCUSSION City Council Informal Meeting — Jul 11, 2024 •;�; Matt Saam, Public Works Director AppValle Y Sam Berger, Natural Resources Coordinator •••• ••••• •••• ••• CH. 155 152, 51 ORDINANCE DISCUSSION AppValley Discussion Topics • What prompted the revisions? • Summary of revisions for each ordinance • Going forward •••• ••••• •••• ••• CH. 155 152 51 ORDINANCE DISCUSSION AppValley What Prompted the Revisions? MINNESOTA POLLUTION CONTROL AGENCY Ch . 155 & 152 — changes required in accordance with the 2020 MS4 ( Municipal Separate Storm Sewer System ) Permit from the MPCA 1 Minnesota Ch . 51 - changes required in accordance with the DNR ( Department of Natural Resources) related to water usage during a critical water deficiency DEPARTMENT OF NATURAL RESOURCES M7 .171i AppValley • Existing Ch. 155.350 Drainage Requirements has both stormwater runoff design criteria and impervious surface coverage requirements. • Proposed Ch. 155.350 Drainage Requirements still includes impervious surface requirements but references back to the City's Stormwater Management Plan and the new Ch . 152 ordinance for specific runoff design criteria . W11-47 CH. 152 - REVISION SUMMARY AppVel. • Because of: • the amount of changes to meet requirements of the State's MS4 permit approval • inclusion of the Ch . 155 stormwater runoff design criteria • staff recommended changes to eliminate outdated language & add clarity • The City Attorney recommended deleting existing Ch . 152 Natural Resources Management & replacing it with the proposed ordinance lOr77-; CH. 152 - REVISION SUMMARY AppVel. • Requires proper bulk storage of de-icing material (salt) for minimum quantities of 5-tons (dry) or 1000-gals ( liquid ) • Temporary/seasonal storage allowed with an NRMP ( Natural Resources Management Plan ) permit from Nov. 1 to April 30 of following year • Needs to be stored on impervious surface • Can be permanent but is then subject to zoning regs for accessory bldg • Temporary containment must be removed by April 30 each year • Must meet certain setback requirements from water bodies, catchbasins, lot lines, manholes/water valves • Cargo/shipping containers are prohibited •••• ••••• •••• CH. 152 — SALT STORAGE EXAMPLE A ' e pp Valll ley • Temp storage — no good , _ -„,..„. • • . .. p .. • . . ..... al v. 11°Ik . i 4 • '� 4 -_ "� ' • Tem story e — almost w -(4 . r , ?, ,.- p g a , ,,, ��.F- 6 cam,/ en r_ • p! I i — ,A • Permanent storage - good 1 If1,• , . •••• ••••• •••• ••• CH. 152 - STORMWATER REVISION SUMMARY Appl . • Provided more clarity on what an " illicit discharge" is -4111111r - , w ..14 ... to specifically include many items (ie. garbage, yard waste, paints, anti-freeze, salt) as illicit discharges into /���° o, s�, the storm sewer system . Will assist in better ti I�� l\- aiiiiill enforcement & prosecution of violations � � ems, �. • Simplified erosion & sediment control requirements �► -o .� as part of City's NRMP a ,-,;� � ;= :` � • Revised NRMP language to comply with MPCA __ �'�' � �'°�<J Construction Stormwater (CSW) Permit Standards _ , • Eliminated outdated terms no longer relevant. Ex., ,' Erosion Sediment Control Component ( ESCC) updated to Stormwater Pollution Prevention Plan (SWPPP) .•.. •..•• •••• CH. 152 - FORESTRY REVISION SUMMARY ••• Apple Valley `.tit ' . • Modified tree replacement requirements to ,., 4 2� os encourage increased diversity & eliminated ' is . 4 � : ? ° outdated language - Lf: . I • Included vegetation establishment criteria for N RM P closeout process ,...., ,. ,.„ ' . . , :_, • Revised the Hazard Tree code to only review . .... .. . ..,, .. ..„ ;:gigiiii,,_-.4.. ,,,,..„...,,,,,„„ . . ,.. . . .. trees for hazardous conditions if they would .,.--_, harm public property or users on public property. No longer reviewing private tree ii -XL , Lz ,- ,. • .'-_ ,- „.., �iZZL � � . disputes between neighbors f_ ',M. - air . •••• ••••• •••• CH. 51 - WATER AND SEWERS REVISION SUMMARY Apple„ ' • Valley • Changes are limited to Ch . 51 .05 (G ) Water Use ' ` 4 Restrictions; required by DNR & State Statute � = , � "� '', • Expanded mandatory water restrictions upon , F pJFr' '` 41 r ' , ,f declaration of a water emergency r ` • Outdoor yard irrigation, misters or play apparatus eeb• Spraying of sidewalks/driveways iL • Filling of swimming pools, fountains or other exterior features L _ r., \ , . i• Washing of vehicles/trucks unless recirculated system is used ' ` :.,R `" .1 inky • Restaurants prohibited from serving water, r". unless requested by customer _ . •••• ••••• .....: CH. 155, 152, 51 ORDINANCES - GOING FORWARD AppValley Aug '24 Planning Commission Public Hearing — Ch . 155 only Sept '24 City Council - All ordinances •••• ••••• .....: CH. 155, 152, 51 ORDINANCE REVISIONS Ap ,�aiiey QUESTIONS? • ITEM: 4. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Informal Agenda Item Description: Park Referendum Update (20 min.) Staff Contact: Department/ Division: Eric Carlson, Parks and Recreation Director Parks and Recreation Department ACTION REQUESTED: No action is required at this time. Staff will present information on several upcoming park referendum projects and would welcome feedback from the City Council. SUMMARY: Staff will provide an update on the following projects: • Park Amenities • Apple Valley Family Aquatic Center • Skate Park BACKGROUND: For the last several years, the City of Apple Valley has worked with the community to determine the future needs and desires residents have for parks and recreation services. On Tuesday, November 7, 2023, Apple Valley voters approved two separate questions in a special election, authorizing a total of $73.25 million to invest in parks, trails, natural resources, Kelley Park, Redwood Park, Hayes Arena, the Apple Valley Family Aquatic Center, the Apple Valley Community Center and Senior Center, a youth baseball/softball complex at Hayes Park, and a community pool at Redwood Park. It will take four to six years to implement the improvements approved by voters. As we develop projects, we will involve residents in the planning process. Information on plans and construction progress will be provided on our website so residents can see what work is planned for each location and how the referendum dollars are being spent. BUDGET IMPACT: N/A ATTACHMENTS: Background Material Background Material Background Material Background Material Presentation Presentation APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN DRAFT DULY 2024 • • t‘ • • • • • • • • ►: HKGi • • • CONTENTS Acknowledgments PROJECT OVERVIEW & PURPOSE 1 City of Apple Valley Introduction 1 Eric Carlson PARK AMENITY INVENTORY & DISTRIBUTION 3 Kayla Hechsel Park Inventory Map 3 Nate Rosa Park Inventory Table 4 Steve Rother Park Service Areas 8 Brian Christianson EXISTING & PROPOSED PLAYGROUNDS 56 Dain Brenno PLAYGROUND REPLACEMENT SCHEDULE 60 EXISTING AND PROPOSED TENNIS COURTS 66 Planning Consultant EXISTING AND PROPOSED BASKETBALL COURTS 72 MI-I I(G j PLAYGROUND REPLACEMENT FACILITIES 79 • • • • • • • • • • •• • • • • • • • Apple1 I, Vai e v w APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN WWWI PROJECT OVERVIEW • • • • & PURPOSE INTRODUCTION • • • The City of Apple Valley held a successful parks referendum in November of 2023,to fund proposed parks and trails improvements throughout the city.In addition to funding key community recreation facility • • • improvements,a portion of the funding is planned to go toward neighborhood park and playground improvements.The purpose of this planning document is to prioritize and define these neighborhood park projects throughout the system. Today,the Apple Valley park system maintains over 50 parks and playgrounds,many of which are more than 20 years old.Most city residents are within walking distance to several playgrounds,which provides the opportunity for a creative approach to future playground replacement planning.This project aims to develop a strategy and prioritization for where and how to replace playgrounds,as well as basketball courts,tennis courts,and skating rinks,in the system to provide high quality facilities that are accessible to highest number of residents. • • -- , n 1 rrr-.� ••••••• �_ - - - �. _ ••••••••• • y ' •••••••••••••• • �, ••••••••••••••••• •••• y ••••••••••••••••••••••• i - ,�;+� '4-- ••••••••••••••••••••• •••••••••••••••••• -� '• :;Via: ••••••••••••••••• •••••••••••••••• -- •••••••••••••• �: -! •••••••••••••• ••••••••••••• ti' � •••••••••••• ' • ••••••••••••• •� •••••••••••• A Y= ••••••••••••• �- ••••••••/•N ` �`• � ti y •••••••••,r••• -1+ T * •••••••••••••• ••••••••••••••• - T. :e ••••••••••••••••• 1 I Q; ••••••••••••••••• Aikori` f i - _ - 1 DRAFT • • • • • • • • • • • 1 • • • • • • • \ r veir `#. ` 'bk- . a ` •r I *of,' c9tr• min. 1,� S„a"r` r.•"- . -' i . - — - • • ' .R T� �• •r _ _ M aye --, __ _ '� • r - i• _ _ ' _ -S - - .. -Tit ligililiff :y r S \ ti : 1Z • 'r a vf/ 1 fi 4 F ' '� Y'' "'' $--k ��,` i•te - :A•♦\ f" ••': 'f-'7 - - : 'f I . / N. L ,V{ 4'' .n 1 1.• '.1.y '- h'r - - _ ` >.f _ y ,+ Ir ..'y 1 • , f r 'w � i �t ;jG,,,r }V KE't r•, b,l- YY ,�! ti ,. i Y 1 •fr`r r , - r l' -! .:. '% Y}\e ---aft`, •^r- cam } • :"; - r 4 1 -r J ij ?•!� - , �. ice' � - �r i • t v . e , }! • <>. APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN IP • II I • • • • IIP INVENTPARK AMENITY ORY & • • • I DISTRIBUTION PARK INVENTORY MAP • • • This map and the associated table on the following pages contain a comprehensive inventory of city parks,school parks,and regional parks and facilities in Apple Valley. a l' a mQ � a 0 o vi. 3A / fie O • s Ilia -2 I a r ..., 0,,v,zio r_ mi 0 ` l� ier,,,,,, _g,„ , McAndrews Rd ......,,,, ,, „=„„,, ,,,,,,,_ ,_,, . 0 0 ICal I �Mc�Anydgrle,,ws Rd .;;n 0 yy- 0.4„043 r,f4b.,,,,,,,,-,..t,,,t- (iii0-1 6,,H , i,„,,,,,,,,, t,-47 , a v Y a taC ` t— 'i-cs x 140th St W Y c` 140th St W c � �.9'1 Q A d cOas `r a iir •14D Oo l y ■ — o a 1.: -. - m s 1111 i'S, 7 ` /'Is ° :5 ®ems era,___, fi Ai!nuun 4t,u,a- d ^y 0 v�, N❑Sr� '1Lif•_ ml ;a 0 .a .41 •—• pr,., te, l0C _ a t a f 150thStW 150thStW 150thStW -./r- i i 3 0 0 ® , J (I? d, . © a 0 ® v 0zc O , o i‘. -,0o x Y ` V k7 0 /' 1 t � LL a f"'� � r. � � 160thstw 1 0 0.25 mi 0.5 mi 1 mi • • • • PLAYGROUNDS 0000 DRAFT • • • PARK INVENTORY TABLE The Apple Valley parks and recreation system is made up of many types of outdoor and indoor facilities.The table below contains a comprehensive inventory of all community parks,neighborhood parks,special use parks and facilities,school parks and facilities,as well as regional parks and facilities within the city of Apple Valley.Each city park has a unique ID that distinguishes it from others within the city's park inventory. Features &Amenities ID Park Name S 2 v, Other Notes (Years Installed) c Community Parks:serve a large population,include areas of intense recreation use,and provide several different recreation areas Alimagnet Park West playground installed 1992 East playground installed 2010 North and Southeast playgrounds installed 2000 0 Cobblestone Lake Park 0 0 South playground installed 2017 (1)Basketball court(1/2 court)installed 2014 Playground installed 1998 0 Farquar Lake Park 0 © 0 Tennis courts installed 1993 (1)Basketball court(1/2 court)installed 1991 0 Kelley Park 0 Playground installed in 2005 North playground installed 1998 South playground installed 1998 0 Redwood Park © © 0 Pool playground installed 1988 Tennis court installed 1995 (1)Basketball court(full court) installed 1998 Johnny Cake Ridge Park(East) 0 Playground installed 2004 Playground installed 2004 • Johnny Cake Ridge Park(West) 0 Tennis courts installed in 2021 Hockey rinks installed in 2010 O Quarry Point Park 0 Playground installed 2010 Neighborhood Parks:serve approximately a half-mile radius,intended to be parks that the surrounding population can easily walk to, provide basic recreation,such as a playground,field,and shelter 0 Apple Grove Park 0 Playground installed 2003 0 Apple Ponds Park 0 0 Playground installed 2009 (1) Basketball court(1/2 court)installed 1994 Playground installed 1998 O Apple Valley East Park 0 0 (1)Basketball court(1/2 court)installed 1993 Hockey Rink installed 2015 Belmont Park Playground installed 1998 0 0 Tennis court installed 1992 0 Briar Oaks Park 0 Playground installed 2003 APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN Features &Amenities t ID Park Name ; 0 ,73 2 N - Other Notes (Years Installed) al E Y > C EL I— m O Carrollwood Park 0 Playground installed 1998 4D Cedar Isle Park 0 0 Playground installed 1998 (1) Basketball court(1/2 court)installed 1998 0 Cedar Knolls Park 0 0 Playground installed 1998 Tennis courts installed 2005 0 Chaparral Park 0 Playground installed 1998 Playground installed 1998 0 Delaney Park 0 0 0 Tennis courts installed 1993 (1) Basketball court(1/2 court)installed 1993 Hockey rink installed 2012 0 Diamond Path Park Trails and open space 0 Duchess Park 0 0 Playground installed in 1998 (1) Basketball court(1/2 court)installed 1990 O Embry Path Park 0 0 Playground installed 2016 (1) Basketball court(1/2 court)installed 2017 0 Robert L.Erickson 0 Faith Park 0 Playgrounds installed in 1998&2010 (1) Basketball court(1/2 court)installed 1996 0 Findlay Park 0 Playground installed 1998 Playground installed 2010 0 Galaxie Park 0 0 (1) Basketball court(1/2 court)installed 1997 Hockey rink installed 2011 0 Greening Park 0 0 Playground installed in 1998 Basketball court(full court)installed 1993 North playground installed in 2001 O Greenleaf Park 0 0 0 South playground installed in 1998 Tennis courts installed in 2009 (1) Basketball court(1/2)installed 1998 Playground installed in 1998 0 Hagemeister Park 0 0 Tennis courts installed in 2005 Hockey rink installed in 2013' Heritage Park Playground installed in 2001 0 0 Tennis court installed in 1994 Playground installed in 2001 0 Huntington Park 0 0 (1) Basketball court(1/2 court)installed in 1990 Hockey rink installed in 2014 O Keller Park 0 Playground installed in 1998 0 Lac Lavon Park 0 Playground installed in 2002 • • • • • • • PLAYGROUNDS • • • • DRAFT • • • Features &Amenities ID Park Name c o Other Notes (Years Installed) 'c c ea EL 1- 411) Largen Park Playground installed in 1998 0 V (1)Basketball court(1/2 court)installed in 1998 0 Long Lake Park O Playground installed in 1998 • Longridge Park O Playground installed in 1998 Moeller Park Playground installed in 1998 0 0 (1) Basketball court(1/2 court)installed in 1981 0 Newell Park 0 Playground installed in 2005 0 Nordic Park 0 Playground installed in 1998 0 Palomino Park 0 Playground installed 2004 0 (1) Basketball court(full court) installed 1996 Playground installed 1998 0 Pennock Park O 0 O Tennis courts installed 1990 (1) Basketball court(full court) installed 1994 O Regatta Park 0 0 Playground installed 2000 (1)Basketball court(1/2 court)installed 2001 Scott Park Playground installed 1998 0 © Tennis courts installed 1995 • Summerfield Park 0 Playground installed 2004 O Sunset Park 0 Playground installed 1998 • Tintah Park Playground installed in 1998 0 0 (1)Basketball court(1/2 court)installed in 1997 O Valley Middle Park 0 East playground installed in 2010 Wallace Park © 0 West playground installed in 1994 (1)Basketball court(1/2 court)installed in 1994 0 Wildwood Park Playground installed 2010 0 © Tennis courts installed 2020 Special Use Parks and Facilities: provides specialized or single-purpose recreation activities, may require restrictive controls or specialized management practices Hayes Park Campus(Community Playground installed in 2012 Center,Senior Center&Hayes Field 0 Tennis courts installed 2005 &Arena) Hockey rinks installed 2010 O Family Aquatic Center 0 Indoor Sports Arena mValleywood Municipal Golf Course TOTALS 54 22 21* *total includes all sites with basketball (some 1/2 courts) APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN Features &Amenities I- ID Park Name c 0 o • Other Notes (Years Installed) 'c c EL I— m Non-City Parks and Recreation/Other Providers Schools O Greenleaf Elementary School 0 0 (3) Basketball courts(1/2 court) O Falcon Ridge Middle School © Westview Elementary School 0 0 (2) Basketball courts(1/2 court) O Apple Valley High School 0 © Eastview High School 0 0 Scott Highlands Middle School& Highland Elementary School 0 0 © (5) Basketball courts(1/2 court) O Dakota Ridge School 0 O Dakota Valley Learning Center 0 O Diamond Path Elementary School 0 0 QValley Middle School&Southview 0 0 0 (2) Basketball courts(full court) Elementary School Hockey rink installed 2021 OCedar Park Elementary School 0 0 (2) Basketball courts(full court) Private Recreation Facilities O Minnesota Zoological Gardens Regional Parks or Facilities Lebanon Hills Regional Park O Dakota County facilities North Creek Greenway • • • • • • • PLAYGROUNDS • • • • DRAFT • • • APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PARK SERVICE AREAS Adopting the park service area (PSA)concept involves implementing a systematic approach to managing and maintaining parks and recreational spaces in the city.This concept entails dividing the total city area into distinct zones or regions,each with its own designated set of parks and facilities. Park service areas are demarcated based on geographical boundaries(major roadways),with each area having its own set of amenities and facilities.The goal of defining park service areas is to ensure equitable access to recreational opportunities for residents and visitors while efficiently managing LEGEND and preserving green spaces within the community. ❑City Boundary Twenty park service areas(varying from about 0.5 square mile to about 1 square mile in size) have ■ Parks&Open Space Lake been identified within the city of Apple Valley.They are shown on the map below.The tables on the El Park Service Area following pages contain census data for each park service area in order to estimate park usage and Schools playground demand by those under the age of 9.School facilities provide playgrounds,courts,and 0 Greenleaf Elementary School fields,as they are only available for public use during non-school hours,they are shown on the map ©Falcon Ridge Middle School but the facilities are not included in the calculations of playgrounds per person. 0 Westview Elementary School O Apple Valley High School ©Eastview High School O Highland Elementary School/ Scott Highlands Middle School O Dakota Ridge School/ Dakota Valley Learning Center/ ¢ BRIAR OAKS PARK Q. 2 Diamond Path Elementary School ' ,Q k 3 DAKOTACOUNTYLEBANON o O Valley Middle School of STEM/ �� �i VALLEY WOODMUNI(IPAL Southview Elementary school HILLS REGIONAL PARK Y� GOLF COURSE&PARK O Cedar Park Elementary School U MINNESOTA TOOLOGICAL GARDENS o ® � 2 _,„ Ellimili v m PALOMINO PARK y BELMONT PARK I. _Li lc L13JIL':1�LLL1 HUNTINGTON PARK 1 FINDLAY PARK ° ° L McAndrewsRd HAGEMEfSTERPARK NORDIC PARK —.1 1 LONG LAKE PARK FAROUAR PARK MtAndrews,Rcf 50 6 6 GREENLEAFPARK •8 �voa 4 1 FAITH PARK •y SUNSET hsr, J PARK WILDWOODPARK �'.® v MOELLER PARK SUMMERFIELD PARK }a a} ce V=1'40thTStw arn C ♦) cA o�140thiSt.W -2 LQ Y q 6 41 ROBERT L.ERICKSON PARK o (ARROLLWOODPAAK `-' �� . 0 ( '-' RIDGEPARKEAST ° q cFREDI. o & 1 o r u 0 LARGER GDARISLEPARK JOHNNYCAKE o v",., RIDGE PARK WEST 4 0 ALIMAGNETPARK ' �--, 10 `�12 ' 1 AYESPARK11 3 REANEYPARK 93H a REDWOOD PARK o' DIAMOND PATH PARK r APPLE GROVE PARK LL . 1'SOt[AWN 150thmSt W 1'SOth'SEW VALLEY MIDDLE PARK PENNOCKPARK 2 0 1 °� I 1 9 irewzi KELLER PARK S ® IMAM .A 7 ¢ 1 g 11 1 , LACLAVONPARK'2 0,.E q 1 3 REGATTAPARK I 1. 1 6 to ,� _ r APPLE PONDS PARK rl t COBBLESTONE LAKE PARK LONGRIDGEPARK QUARRY POINT PARK. J 160thtSt.W 0 0.25 mi 0.5 mi 1 mi O PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREAS PARK 2020 2023 POPULATION NUMBER OF KIDS PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP. PER ID# PLAYGROUND PARK SERVICE AREA 1 3,087 3,220 382 12% 4 96 1 A Belmont Park 1 B Chaparral Park 1 C Heritage Park 1 D Palomino Park PARK SERVICE AREA 2 3,671 3,746 589 16% 2 295 2A Briar Oaks Park 2B Cedar Knolls Park PARK SERVICE AREA 3 1,155 1,143 I 140 112% I - - 3A Lebanon Hills Regional Park 3B Minnesota Zoological Gardens 3C Valleywood Municipal Golf Course&Park PARK SERVICE AREA 4 2,726 2,725 298 11% 3 99 4A Wallace Park 4B Wildwood Park PARK SERVICE AREA 5 1,431 1,418 172 12% 1 172 5A Galaxie Park PARK SERVICE AREA 6 3,769 I 3,720 485 13% 6 81 6A Faith Park 6B Findlay Park 6C Greenleaf Park 6D Nordic Park PARK SERVICE AREA 7 2,805 2,778 324 12% 3 108 7A Hagemeister Park 7B Long Lake Park 7C Moeller Park PARK SERVICE AREA 8 2,363 2,211 296 13% 3 99 8A Farquar Park 8B Huntington Park 8C Summerfield Park PARK SERVICE AREA 9 1,895 1,876 280 15% 5 56 9A Alimagnet Park 9B Redwood Park 9C Sunset Park PARK SERVICE AREA 10 3,715 3,672 383 10% 3 128 10A Apple Grove Park 10B Carrollwood Park 10C Hayes Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PARK 2020 2023 POPULATION NUMBER OF KIDS PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP. PER ID# PLAYGROUND PARK SERVICE AREA 11 1,726 1,783 143 I 8% 2 72 11 A Fred J.Largen Park 118 Scott Park PARK SERVICE AREA 12 1,807 1,779 124 7% 2 62 12A Cedar Isle Park 12B Johnny Cake Ridge Park West PARK SERVICE AREA 13 1,140 1,129 132 12% 1 132 13A Johnny Cake Ridge Park East PARK SERVICE AREA 14 4,431 4,372 514 12% 2 257 14A Delaney Park 14B Diamond Park 14C Robert L.Erickson Park 14D Tintah Park PARK SERVICE AREA 15 1,282 1,265 138 11% 3 46 15A Keller Park 15B Lac Lavon Park 15C Valley Middle Park PARK SERVICE AREA 16 4,825 4,760 675 14% 5 135 16A Pennock Park 16B Duchess Park 16C Greening Park 16D Longridge Park 16E Newell Park PARK SERVICE AREA 17 1,953 2,155 287 15% 1 287 17A Apple Ponds Park PARK SERVICE AREA 18 5,686 6,133 707 12% 1 707 18A Kelley Park PARK SERVICE AREA 19 1,644 1,854 298 18% 2 149 19A Regata Park 19B Quarry Point Park PARK SERVICE AREA 20 5,263 5,740 860 16% 5 172 20A Apple Valley East Park 20B Cobblestone Lake Park 20C Embry Path Park TOTALS 56,374 57,479 7,227 13% 54 134 PLAYGROUNDS • • • • DRAFT • • • This page intentionally left blank. APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN Quadrants Map Quadrant PSAs 2023 Population<9 Population Northwest 1,2,4,5 11,109 1,441 Northeast 3,6,7,8 9,852 1,245 LEGEND El City Boundary Southwest 9, 10, 11, 15, 16, 17 15,511 1,906 ■ Parks&Open Space Southeast 12, 13, 14, 18, 19,20 21,007 2,635 Lake TOTALS 57,479 7,227 El Park Service Area ■Schools 0 Greenleaf Elementary School ©Falcon Ridge Middle School 0 Westview Elementary School Q Apple Valley High School ■ ©Eastview High School CO Highland Elementary School/ Scott Highlands Middle School CO Dakota Ridge School/ rr Dakota Valley Learning Center/ ? BRIAR OAKS PARK Diamond Path Elementary School .n CO Valley Middle School of STEM/ E 3DAKOlACOUNTYLEBANON VALLEYWOODMUNI(IPAL Southview Elementary school HILLS REGIONAL PARK Y GOLF COURSE 6PARK 0 Cedar Park Elementary School MINNESOTA ZOOIOGNAL GARDENS o a� 7 v PALOMINO PARK 1cr- al • BELMOM PARK s� — 2 '" IiL9Jlli.l�l�lrW `'' HUNTINGION PARK T 7 FINDLAY PARK o MCAndrenA d HAGFMEISTERPARK NORDIC PARK � 1 LONG LAKE PARK FAROUARPARK (.11#1111 ws,Rd CO 6 GREENLEAFPARK 8 Wm • 4 • •r f FAITH PARK PARK ® GALA%IE PARK J MOELLER PARK ^SUMMERFIELD PARK WILDWODD PARK Ot_ • L ■ I v' EMZIE q V r ROBEATL.ERICKSONPARK o et (ARROLLWOODPARK `-' FREDJ. �'� 0 ( RIDGE PARK EAST ° T j C & 1 4 o r `w O PARK CEDARISLEPARK JOHNNYCAKE o ` v RIDGE PARK WEST ` I _ 0 rAl1MAGNETPARK 1 0 �1 F —� 1 1 G 13 S 9 a — , 3 REDWOOD PARK o'L. f APPLE GROVE PA DIAMOND PATH PARK RK L ill .150thtSt•W 1'50th'StAN VALLEY MIDDLE PARK I=1 ci= O • ....-1 Inabli I 1=11RZI3 2 1 71 9 ..k..... KELU R PARK V a 1 = tt w O 1 8 REGATTA PARK IAClAYONPARK rn 1 tv :- APPLEPONDSPARK Er i ■ I. COBBLESTONE LAKE PARK LONGRIDGE PARK QUARRY POINT PARK r• •160thtSt.W • > 0 0.25 mL 0.5 mi 1 mi O1.0 • • • • • PLAYGROUNDS •DRAFT • • • • • • • PARK SERVICE AREA 1 Located in the northwest corner of the city, PSA 1 has an area of 1.26 square miles and encompasses mostly low density residential areas,with some medium density and high density residential areas on the southwest corner and eastern side. There are currently four neighborhood parks(Chaparral a Park, Belmont Park,Palomino Park,and Heritage Park)with kC playground equipment in this PSA,and the plan calls for ` replacing the playgrounds at Belmont Park and Palomino Park. PSA 1 will have two new playgrounds in the future. Create new community garden ( /RRALPARKr Vr Repurpose • PALOMINO PARK playground to a • basketball court » KEY MAP — BELMONT PARK _ • HERITAGE PARK ®3 1 f o 6 ®~ `is _-1 .8' ♦ ,�'E� 4-!s o O1 . — 14 oirmu0 i c. 417 _._ ti .. 1�° w o i 7 19 , _ - High Density Residential Area 16�� I- 18( —6,1_ � -,:, • Playground Replacement Medium Density Residential Area • Playground Repurpose Low Density Residential Area EXISTING PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 1 3,087 3,220 382 12% 4 96 1 A Belmont Park 1 B Chaparral Park 1C Heritage Park 1 D Palomino Park Ali FUTURE PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 1 3,087 3,220 382 12% 91 1 A Belmont Park 1 D Palomino Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 1 Recommendations Park New Facility Recommendations Timeline Chaparral Park Repurpose playground as a community garden 2026 Heritage Park Repurpose playground for a basketball court 2026 Belmont Park Replace play equipment with ADA compliant equipment,concrete 2025 sidewalk border,and engineered wood fiber Palomino Park Replace play equipment with ADA compliant equipment,concrete 2029 sidewalk border,and engineered wood fiber Existing Playground Conditions CHAPARRAL . i .)• 4' { '7,, '.4;'. ,, HERITAGE ,i '4 '' r', r` yr i B.Imqw---- 7 -, -- illl - , IIIIIIIIIIIIIIIIMIIIIIIII BELMONT . a' � y PALOMINO r + IN: ., 'b'.�Cr 1� . 6 J. N 4 31 ` N \'� Yr d �'p,j7:$i .a.'' -g6, kN T . d - s . 't4 R - '4 Yet Y3 i RYA r 174 s 4ue. < a Ilk 111111111111 -- PLAYGROUNDS • • • 15 DRAFT • • • PARK SERVICE AREA 2 Located north of McAndrews Road,in between Cedar Avenue and Galaxie Avenue, PSA 2 has an area of 0.59 square miles and encompasses mostly high density residential areas, rimimmi with some low and medium density residential areas on the northern and southern sides.There are currently two a) neighborhood parks(Briar Oaks Park and Cedar Knolls Park) z BRIAR OAKS PARK Q- with playground equipment in this PSA and the plan calls for o •, �' upgrading both playgrounds in the future. ku ' —`ti w 1 Il Ilk KEY MAP CEDAR KNOLLS PARK • 3 lama 'masa 0.-: ° 7 --of- 1 �, 4® 5°I�f6fs' 8 M•cAncirews ' °` " ® 14 9 6410 11 12 13 ; Playground Replacement o , I 19 �2�00 - High Density Residential Area 16 ° 17 18 ` .,> Medium Density Residential Area .J-p- I 1 r=1 I ' --A_ r Low Density Residential Area EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 2 3,671 3,746 589 16% 2 295 2A Briar Oaks Park 2B Cedar Knolls Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 2 Recommendations Park New Facility Recommendations Timeline Cedar Knolls Park Replace play equipment with ADA compliant equipment,concrete 2025 sidewalk border,and engineered wood fiber Briar Oaks Replace play equipment with ADA compliant equipment,concrete 2029 sidewalk border,and engineered wood fiber Existing Playground Conditions CEDAR KNOLLS CEDAR KNOLLS l i 7 .. 1=� 1 I I `1,` ' ',;sc` -' r- i A III 1 l`� I! �� �y � a iy,i. 11 ii 1 1I= _ r I �1 .II 41 g1 .., -ems"`� i 0i__� - _ _ _1 I :t BRIAR OAKS BRIAR OAKS . I '� A ',` ��. >.,. i r g 3 _ T .', ,,, 4, ape ..L 6 ! FAillill'Lr.. a I I,I,y ....' "'E� ''.11 , - I' J'E�S r-9 e I i I - .1 . 7. t f Y i y ^ �` I ! Y 8+ Ll 'i ' ll , —,-\ , t,.., , , ..estv,' • • ____________assalia• PLAYGROUNDS • • • • DRAFT • • • KEY MAP PARK SERVICE AREA 3 __ ' Located north of McAndrews Road and east of Galaxie Avenue,PSA 3 has - an area of 2.03 square miles and encompasses mostly regional park space, b1 _ 7 ,,,ii.471- with some low and medium density residential areas on the southern side 6 of the park.There are currently three non-city parks in this PSA that are 4® 5oa® � ,; _,f8, either regional,such as Dakota County Lebanon Hills Regional Park,or for special uses,such as the Minnesota Zoological Gardens and Valleywood Municipal Golf Course. None of the parks have playground equipment. ,-9 _64 10 11 12 13 The plan calls for maintaining conditions as they are today. _ • 20 1 ® �a17 �- ' I 19 J,16 I-9I1sI , .,)a_ 1 -11PI t -5.' 3DAKOTA COUNTY LEBANON c' VALLEYWOOD MUNICIPAL iv HILLS REGIONAL PARK Y GOLF COURSE MINNESOTA ZOOLOGICAL GARDENS o a T c pi Medium Density Residential Area Low Density Residential Area 'a, R V c,Rd EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9)PER PLAYGROUND PARK SERVICE AREA 3 1,155 1,143 140 12% - - 3A Lebanon Hills Regional Park 3B Minnesota Zoological Gardens 3C Valleywood Municipal Golf Course&Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 3 Recommendations There are no city park facilities in PSA 3,and no future city park facilities are recommended. PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREA 4 Located south of McAndrews Road and west of Cedar Avenue, PSA 4 has an area of 0.86 square miles and encompasses mostly low density residential areas,with some medium density residential areas on the western and eastern sides. There are currently three playgrounds at two neighborhood parks(Wildwood Park and two at Wallace Park)in this PSA, and the plan calls for replacing two of these playgrounds. PSA 4 will have one new playground and one upgraded 00.000000000,11111Mirl playground. MtAr drewslRd cull: KEY MAP �'),'.i 4 WALLACE PARK s H IDWOOD PARK � 7 . _ �— 0 6 .err 5 8 or& a 4® j® a ram' ` ® - 14 0 0 Playground Replacement _9Lsu 11 '12 13 ass_ Playground Remain 1 0 I 19 Medium Density Residential Area �16 ° 17 18 ` > ( Low Density Residential Area EXISTING PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9)PER PLAYGROUND PARK SERVICE AREA 4 2,726 2,725 298 11% 3 99 4A Wallace Park(2) 4B Wildwood Park UTUR PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 4 2,726 2,725 298 11% 4A Wallace Park(1) 4B Wildwood Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 4 Recommendations Park New Facility Recommendations Timeline Wallace Park West Replace play equipment with ADA compliant equipment,concrete 2025 sidewalk border,and engineered wood fiber Wildwood Park Keep play equipment,install concrete sidewalk border,and 2035 engineered wood fiber. Existing Playground Conditions WALLACE WEST ., , z �f WALLACE EAST ;, 4 1 e ReFF- r .:i' 4 - +�$ ` ,. L l+t ` r AN I --- -' . 1 \ ,a a "' -%. r " - xo- s.- .-g ''•' r e_"-z,,It- r7+44a _`: "' '#.,.m..�_ - - ' ' 1.--.. .--°"` -- `- '.F"`�..,�',` ^B' 'r "xs -`3.` = _ - `-{ -,` - ';-"6. n WILDWOOD $g Y WILDWOOD 7 71,r*":". . i & .fit 4,�`r i. a w.._ .�,� ;w.`�',r ;... �''�",<a rii s?�«a��•s�r F's�.Y`�` '��".k.v .A ; +1 _ ,' �. f> - -,- ='c +7. ►. F �1 r� ,..a." #1's ,g is 7 4 xi'.s •i. �, <h' ." -.it lid - fit r v � -- .._,: _.;tom - _ te ter•... � - �.- - 'V • • • • • ____________.sassaa• PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREA 5 Located south of McAndrews Road and north of 140th Street West,between Cedar Avenue and Galaxie Avenue,PSA 5 has an area of 0.47 square miles and encompasses mostly low density residential areas,with some medium density residential areas on the northern side.There is currently MCAndreWJ one neighborhood park(Galaxie Park)with playground equipment in this PSA,and the plan calls for preserving and upgrading the one playground in the future.In addition to the playground at Galaxie Park,PSA 5 has a school playground at Greenleaf Elementary School that is open to the public during non-school hours but is not maintained by the city. 1-5 KEY MAP GALAXIE PARK _ v— 1 o 7 �, 4 6� 8 —,- 9 v T 14- , ' 14 `-'10 Greenleaf Elementary School °6410 11 12 13 , fl *Existing School Playground __. 20• Playground Remain 15° —5. 1o• 17 I 19 . 6 78 ,.,i, Medium Density Residential Area .J 1 1 -I I ,===0.1-- 'r---- Low Density Residential Area EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9)PER PLAYGROUND 5A Galaxie Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 5 Recommendations Park New Facility Recommendations Timeline Galaxie Park Keep play equipment,install concrete sidewalk border,and engineered 2035 wood fiber. Existing Playground Conditions GALAXIE A ,:, ss ., ..—r, �`'s �► .c • -s 'i 7 .1_,. ` ,� '..=s`' °••1 �c �': `Y. Q`mod _ i �,41.. ,,. i i 0:41,..-‘ r � 4 3,ari aCIC7�L7C a � art.sy " 111 ..Ilb �� a7�� sill 0` r !1, �I !_ I I L iVr i` L. b� �i hi _ _. NNW rajip...Wm... 'r III __ 11 c . . art' e� a . , :, . ei - . , • ., .., /. V. .. e^ '4, 9lt, i may . O� a s✓Ltd- - r ~� �? 1��e d "` �- _ .J .. V s -" y. S`e... ., _- .ear_.���-l.s 'ems "", _�•�s- - �".r..eR ^_3 x-' . �, _ +. "Y�".9,.� _ _ .. PLAYGROUNDS 23 DRAFT PARK SERVICE AREA 6 Located south of McAndrews Road and north of 140th Street West,in between Galaxie Avenue and Johnny Cake Ridge Road, PSA 6 has an area of 1.03 square miles and encompasses mostly low density residential areas, with some medium density residential areas on the c northwest and southeast corners.There are currently six c t playgrounds at four neighborhood parks(Nordic Park, FINDLAY PARK o Findlay Park,two at Greenleaf Park,and two at Faith s Ka • Park) in this PSA,and the plan calls for new playgrounds • NORDIC PARK r at Faith Park,Findlay Park,and Greenleaf Park. • 6 • KEY MAP GREENLEAF PARK • FAITH PARK c 3 ca-e-i �p _ 2 f'— • 7 = 6 8 a, t 4® f 1— . ,� N ;`. > • ° 14 21svanthict.w cr 9 10 11 .— 13 ft.i 20 • Playground Replacement Medium Density Residential Area ,. 17 ' I 19 16 ° 18 : Playground Repurpose Low Density Residential Area )-- 1 I r '"1 , ..A_ 'r.3-4 EXISTING PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 6 3,769 3,720 485 13% 6 81 6A Faith Park(2) 6B Findlay Park 6C Greenleaf Park(2) 6D Nordic Park 1111 FUTURE PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 6 3,769 3,720 485 13% II162 6A Faith Park(1) 6B Findlay Park 6C Greenleaf Park(1) APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 6 Recommendations Park New Facility Recommendations Timeline Faith Park SE Replace play equipment with ADA compliant equipment,concrete 2025 sidewalk border,and engineered wood fiber Greenleaf North Replace play equipment with ADA compliant equipment,concrete 2025 sidewalk border,and engineered wood fiber Nordic Park Repurpose playground as a community garden 2026 Findlay Park Replace play equipment with ADA compliant equipment,concrete 2026 sidewalk border,and engineered wood fiber — Existing Playground Conditions FAITH NW - .„,,I,_„.. , FAITH SE `�` 4 ,, _ . .›. .... _ . 1,4.4.1... ..;..... .., ...,. -:: , , _ ..;0.4: :4:44;2-,-!, .0" .. - ‘4, .6..,,, r . 0 • PLAYGROUNDS • • • DRAFT • • • GREENLEAF NORTH j ± ''- GREENLEAF SOUTH �r II I pi.. -_ I Iil . �1 �1� t ti ri11' rt li all NORDIC � i�. „ ;�, F,, ir NORDIC ;�, ,, ,.h -474\ t v C 1 ■ FINDLAY ; -0M rP. FINDLAY � �. a \ ' h _ . Imo ilv. _ . - - jv - - - "P.-i E law' _ lob • APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN This page intentionally left blank. PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREA 7 Located south of McAndrews Road and north of 140th Street West, in between Johnny Cake Ridge Road and Pilot Knob Road,PSA 7 has an area of 0.99 square miles and encompasses mostly low density residential areas,with some medium density residential areas on the northeast corner and on the northern side of Moeller Park.There are currently three c 0 7 playgrounds at neighborhood parks(Hagemeister, Long Lake c Park,and Moeller Park) in this PSA.The plan calls for PSA 7 to 0 replace all three playgrounds,two traditional playgrounds • AGEMEISTER PARK and one with new nature play features. '�' N J"N w N r ew Nature • Play Area LONG LAKE PARK KEY MAP f- MOELLER PARK 5 6 / 8 r • ° _ r Eg v� o ( — 6 T -9 ,10 11 12— 13 ; E cc oPn —•- 1�° ;v 17 I 19 0 Falcon Ridge Middle School Medium Density Residential Area �16 ° 18 1 I—91 ( —6,1_ :-i`--'' • Playground Replacement Low Density Residential Area EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER ID# PLAYGROUND PARK SERVICE AREA 7 2,805 2,778 324 12% 3 108 7A Hagemeister Park 7B Long Lake Park 7C Moeller Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 7 Recommendations Park New Facility Recommendations Timeline Long Lake Park Replace play equipment with natural play features 2026 Moeller Park Replace play equipment with ADA compliant equipment,concrete 2026 sidewalk border,and engineered wood fiber Hagemeister Park Replace play equipment with ADA compliant equipment,concrete 2026 sidewalk border,and engineered wood fiber Existing Playground Conditions MOELLER MOELLER1411107r1r921ffrvirWtira Rtitt;gy i ' e Ail a '; . ,dallaith 1 - 4.'. 7'IT.'*A. ' ''A/ '".• •°,, . �� �� r F , ` - - Au I OS I Ns\��1111'el Imo] y tl �.c_ ! - HAGEMEISTER HAGEMEISTER alUrl >,—. x 1111 I 1 .. 13 1 1M 1 Ii: ...-. li Illy .I. 411f 11i14i-p1,1 11116'k i...i<,. 6. PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREA 8 Located south of McAndrews Road and north of 140th Street West,in between Pilot Knob Road and Diamond Path West,PSA 8 has an area of 1.07 square miles and encompasses mostly low density residential areas,with some medium density residential areas on the eastern side. There are currently two playgrounds at neighborhood parks HUNTINGTON PARK (Huntington Park and Summerfield Park)and one playground �•� at a community park(Farquar Park)in this PSA,and the plan calls for replacing the three existing playgrounds in the future. FARQUAR PARK • KEY MAP 1 i=,:=47`" � 5° , 6 �8 SUMMERFIELD PARK _ • ♦ ° 4 `�" ® 14 n � 5410 11 '12 13 — _ r • Et�1�dflthZCt. A/ 1 m 17 I 19 ,J I 16 ° 18 I ' Playground Replacement Medium Density Residential Area Low Density Residential Area EXISTING & FUTURE (no change) PARK KIDS PARK NAME 2020 2023 POPULATION NUMBER OF ID# POPULATION POPULATION <9 PLAYGROUNDS (POP.<9)PER PLAYGROUND PARK SERVICE AREA 8 2,363 2,211 296 13% 3 99 8A Farquar Park 8B Huntington Park 8C Summerfield Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 8 Recommendations Park New Facility Recommendations Timeline Farquar Park Replace play equipment with ADA compliant equipment,concrete 2026 sidewalk border,and engineered wood fiber Huntington Park Replace play equipment with ADA compliant equipment,concrete 2029 sidewalk border,and engineered wood fiber Summerfield Park Replace play equipment with ADA compliant equipment,concrete 2029 sidewalk border,and engineered wood fiber Existing Playground Conditions FARQUAR FARQUAR �'� .a 0 ill i g I 1 3 al E 111191°I' , , /I�� * y, _ _ -_ a. Illb / g \ • gib x HUNTINGTON SUMMERFIELD ;I- _ iv. .„ 4 Sys. 3 1" .; ,'6%. Mtlirv' - �---— ,i� I' i', Aim il il® , Iii - ,xi PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREA 94\ Located south of 140th Street West and north of 150th �`New Nature Street West,on the west side of Garden View Road,PSA 9 �A. Play Area has an area of 0.57 square miles and encompasses mostly �,`T low density residential areas,with a medium density SUNSET residential area in the northeast corner.There are currently PARK k2 two community parks(Alimagnet Park and Redwood Park) and one neighborhood park(Sunset Park)that contain playground equipment in this PSA,and the plan calls for new playground equipment at Alimagnet Park Redwood Park. Nillik Sunset Park will receive new natural play features. I l c G/ -o it KEY MAP ALIMAGNET PARK 3 40 2 6 hr 8 ri kfr o`er' �" , 14 0 REDWOOD ,10 11 12— 13 ,ems; •I PARK _A9 on —5^ �0 17 I 19 16 18( �,1_ r'r"' �� I- ' • Playground Replacement Medium Density Residential Area Low Density Residential Area EXISTING PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9)PER PLAYGROUND PARK SERVICE AREA 9 1,895 1,876 280 15% 5 56 9A Alimagnet Park(2) 9B Redwood Park(2) 9C Sunset Park(1) FUTURE PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 9 1,895 1,876 280 15% 140 9A Alimagnet Park(1) 9B Redwood Park(1) 9C Sunset Park(1) APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 9 Recommendations Park New Facility Recommendations Timeline Alimagnet Park Replace play equipment with ADA compliant equipment,concrete 2025 sidewalk border,and engineered wood fiber Sunset Park Replace play equipment with natural play features 2026 Redwood Park Replace play equipment with inclusive playground,concrete sidewalk 2025 border,and poured in place rubber. Existing Playground Conditions ALIMAGNET EAST ,, 4 I,�r I'r s Is �ji'r i r;' '•; a 4 T �y 4110, _ -_ r x, yc.tr Y5 J..- X ,-,arY- ALIMAGNET WEST SUNSET ,' YY �r ^ s�, s g_' . r �.� r � z ^w 7 , tè ' � M i lii 4� amor 1/^• _ - .- -- may' iii__, ..._,...L.,,a-i ilio-=p-i.i ea I ' ''. -3-0 , Nob - . lailLer''''-____ ..- i , i 03.- , , Ae4 1111110, _ , y - r� 6 .n _._ - - -- .. \ i, a :: va ;i s , " 1111 PLAYGROUNDS • • • 0 DRAFT • • • PARK SERVICE AREA 10 Located south of 140th Street West and north of 150th Street West, in between Garden View Road and Cedar Avenue, PSA 10 has an area of 1.03 square miles and encompasses a mix of low density,medium density, and high density residential areas.There are currently two neighborhood parks(Carrollwood Park and Apple INNINNEMmilmm=mmmimolz Grove Park)and one special use park(Hayes Park)with r a playground equipment in this PSA,and the plan calls for 3 CARROLLWOOD PARK LI replacing all three existing playgrounds in the future.In • addition, PSA 10 has a school playground at Westview c .� • Elementary School that is open to the public during non- a • sports " ;I* S. school hours,but it is not considered for the plan since it is arena a not maintained by the city. I 1 WI IF" 0 KEY MAP HAYES PARK . .3 3 1 wisia _,e 7 giot- �_. 5° �6 s •4 APPLE GROVE PARK ® ® r �" -? ' - -- `\ . 11- . � � 14 ' _ 0 11 '12= 13 0 Westview Elementary School High Density Residential Area _, 20A 0 Apple Valley High School Medium Density Residential Area 19 Low Density Residential Area 16 ° 17 18 `-' *Existing School Playground to Remain --)- ' 1 I rn 71 . •A_ r • Playground Replacement EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 10 3,715 3,672 383 10% 3 128 10A Apple Grove Park 10B Carrollwood Park 10C Hayes Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 10 Recommendations Park New Facility Recommendations Timeline Carrollwood Park Replace play equipment with ADA compliant equipment,concrete 2027 sidewalk border,and engineered wood fiber Hayes Park Replace play equipment with ADA compliant equipment,concrete 2026 sidewalk border,and engineered wood fiber Apple Grove Replace play equipment with ADA compliant equipment,concrete 2029 sidewalk border,and engineered wood fiber Existing Playground Conditions CARROLLWOOD , ' ' • HAYES _ -, , ' ,1miiIII ,s_� 1 " Ill illl III , a R r; —sit z w .. M+ ,-`?^, s :-.- t z e. :?. •C` siw'' " ma �- ' a APPLE GROVE i1 • • • • • • • PLAYGROUNDS • • • DRAFT • • • PARK SERVICE AREA 11 Located south of 140th Street West and north of 150th Street West, in between Cedar Avenue and Galaxie Avenue,PSA 11 has an area of 0.5 square miles and encompasses a mix of low density, medium density,and high density residential areas. There are currently two neighborhood parks(Scott Park and Fred J.Largen Park)with playground equipment in this PSA, L v and the plan calls for replacing the playground at Fred J. rB �'x v SCOTT PARK X Largen Park. o. • 1110!0 FRED J. LARGEN I PARK KEY MAP r 3 2 6 5 la ® 8 1 _ '' -� r'I °r 14 0 _9 64 10 12— 13 ,..--s; • J 20 Playground Replacement 1 o ®� —0 17 I 19 High Density Residential Area 16 18 1 I-91 ( =i 1. --''' Medium Density Residential Area Low Density Residential Area EXISTING PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 11 1,726 1,783 143 8% 2 72 11 A Fred J.Largen Park 1 1 B Scott Park IP FUTUR PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 11 1,726 1,783 143 8% I 143 11 A 1 Fred J.Largen Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 11 Recommendations Park New Facility Recommendations Timeline Fred J.Largen Park Replace play equipment with ADA compliant equipment,concrete 2027 sidewalk border,and engineered wood fiber Existing Playground Conditions FRED J. LARGEN , y--,' ; FRED J. LARGEN/ ,,, vz - ' '' ..,,'' ---,•-‘, .l t`, ,•„--,Ofr ir.,%;,,':I:.t 7.,4..,,,;1,. .'''*'iA'1$,V.•',t,-ietlite..,.p 1 1•.-f(f i ilAPP . : , ..liloimmr(- oP-- r• l L__ i l , f-----,-f__,t 4 I . , - - : _ 1 . ----g,,_. ‘-,.••.•* ': SCOTT SCOTT JI 5.^.,1,i4,.:-.."•-4,1,4-;.-, r f • 1 ..... , -.-.--- .„,-- - - - .-: - % - .4, P.4i>/•"`•"---- ill i _J. __.--___-- • 'I r' , -`_ - ill '. mini----- ,,,qh..im 1 . ' _ ---• - ----- : - - _ - ....-10.4 -.,•;Xi. II -11 - ' - i a • ,.„.„..„ it 111 ..,r.--.4ele RI l_i Oft,', 1.11.• - - •--"- , - ' -,- -- - - -'''-'-'--,-,/,„,.°.: ',.-•-„ :-:,.. .---,, - -- _ - - , - _ _ - ---"-- -',,-,''•:;' -s.,..,.--74- _, - 111 • • • • PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREA 12 Located south of 140th Street West and north of 150th Street West, between Galaxie Ave and Johnny Cake Ridge Road, PSA 12 has an area of 1.01 square miles and encompasses a mix of low density,medium density,and high density residential areas.There is currently play equipment at one neighborhood vm1.1'40thIStaW ar park(Cedar Isle Park)and one community park(Johnny Cake x .Nr ea Ridge Park West) in this PSA,and the plan calls for upgrading ro ? , ty the two existing playgrounds in the future. 3 . CEDAR ISLE PARK JOHNNY CAKE c RIDGE PARK WEST 1 2- I KEY MAP v > 21 ®3 ® ® Q as s- , T a1 rz 4® 5° ._r 6� S .8 _ isnthzctilA/ n 14 -1 _9 ,5410 11 13 Eastview High School } 0 g 19 • Playground Replacement 16 ° 17 18 ` ,. • High Density Residential Area Jr r 1 I rn :1 1 —1_ r--r-" If Medium Density Residential Area Low Density Residential Area EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 12 1,807 1,779 124 7% 2 62 12A Cedar Isle Park 12B Johnny Cake Ridge Park West APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 12 Recommendations Park New Facility Recommendations Timeline Cedar Isle Park Replace play equipment with ADA compliant equipment,concrete 2027 sidewalk border,and engineered wood fiber Johnny Cake Ridge Park Replace play equipment with ADA compliant equipment,concrete 2029 West sidewalk border,and engineered wood fiber Existing Playground Conditions CEDAR ISLE CEDAR ISLE !iI h mil ri i laa ns Lill is 11.11141 OM M_ - - F -- a r" _ a .. 15 e.. RS JOHNNY CAKE WEST JOHNNY CAKE WEST OW II I priAi ,..... t Thr il 4 f =ru,mU Imo- rm.", r"". ii .�!�R r r/ N y i --- q _. .4.I - 4 PLAYGROUNDS 39 DRAFT PARK SERVICE AREA 13 Located south of 140th Street West and north of 150th Street West, between Johnny Cake Ridge Road and Pilot Knob Road, PSA 13 has an area of 0.49 square miles and encompasses a mix of low density,medium density,and high density residential areas.There is currently one community park Y - 6 ._ ra (Johnny Cake Ridge Park East)with playground equipment J Y in this PSA,and the plan calls for replacing the playground 5, • JOHNNYCAKE c RIDGE PARK EAST — equipment in the future. c a c o.....- 1 3 KEY MAP r 3 2 o 6 4 5°I •8 '' ft= 14 0 Highland Elementary School/ 9 =10 11 13 Scott Highlands Middle School ,� _ _ r • Playground Replacement o `; '� .y, i 20 High Density Residential Area 16 ° i 7 18 ` • Medium Density Residential Area �� 1 I ( ' - , -" Low Density Residential Area EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 13 1,140 1,129 132 12% 1 132 13A Johnny Cake Ridge Park East APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 13 Recommendations Park New Facility Recommendations Timeline Johnny Cake Ridge Park Replace play equipment with ADA compliant equipment,concrete 2029 East sidewalk border,and engineered wood fiber Existing Playground Conditions JOHNNY CAKE EAST • s Iliirl' I . ......... tr14111 �%� II ':''''alV °� _ ' ' , i Il hl it If°I�!L!�Illl ii ii • ' '1�I CI I III ll��i ��ion��ri��li � I tl1P l l ��I� I fillip I ' ',Ill! `� - is,. \fie III1 III ,r 1I• a fir` i1tau � • I'� . y, `1 Ti z�= _ --- F i a In , -rill 1 .1 .,:. ilp., 1,11)111 ,ii , ,,,,,,..-Ao...,01,:. ., ,„ „11, , .. ,FiceN.fi- iJ. III ill , , ,& _' .- s ( �• 1 PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREA 14 Located south of 140th Street West and north of 150th Street West,in between Pilot Knob Road and Diamond Path West,PSA 8mi.1'40th1St.,W z 14 has an area of 1.02 square miles and encompasses mostly low ROBERT L.ERICKSON PARK c density residential areas,with some medium density residential p l cl l rt areas on the western side.There are currently four neighborhood ��Ili�ll�l' : i E parks(Robert L.Erickson Park,Tintah Park, Delaney Park,and Diamond Path Park) in this PSA.Only Tintah Park and Delaney _ 1 Park have playground equipment and the plan calls for replacing :,* the two existing playgrounds in the future.In addition, PSA 14 .k14dpi has three school playgrounds at Dakota Ridge School, Dakota Valley Learning Center,and Diamond Path Elementary School that are open to the public during non-school hours but are not DELANEY PARK considered for the plan since they are not maintained by the city. Rit „, frili;i ii'f-•4,ft. A ....., ..,... , _,,,, ....• ., . .1..• KEY MAP DIAMOND PATH PARK �� ■ - 2 11CAi-MCI.11M 6 T` 5- 0 Dakota Ridge School/ %, 4® 5 'r Pa 5 " 8 Dakota Valley Learning Center/ _ Diamond Path Elementary School *Existing School Playground to Remain 1 6410 11 '12— 13 1 Playground Replacement -,00 17 19 20, High Density Residential Area 16 18 '`'' .,. , --)-- 1 I----1 I —1 : Medium Density Residential Area Low Density Residential Area EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 14 4,431 4,372 514 12% 2 257 14A Delaney Park(1) 14B Diamond Path Park(no playground) 14C Robert L.Erickson Park(no playground) 14D TintahPark(1) APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 14 Recommendations Park New Facility Recommendations Timeline Delaney Park Replace play equipment with ADA compliant equipment,concrete 2027 sidewalk border,and engineered wood fiber Tintah Replace play equipment with ADA compliant equipment,concrete 2027 sidewalk border,and engineered wood fiber Existing Playground Conditions ,:e•-••••• DELANEY DELANEY Is.,•, la t,. , 4.- ),.....,,,,i--, sa. . _ ,.A m __.--I_________:_ ____ ___, „ i::: . . . . . . . // _ l k TINTAH . a '74el,`;; Y �7z TINTAH r�' :.��liek -; I!ur.' - q °. -- i as°-at v : oasrs "s y: � Z WI a _ 14 p� 5i1,114 __ IL — PLAYGROUNDS • • • 0 DRAFT • • • PARK SERVICE AREA 15 Located south of 150th Street West and north of 160th Street West, on the west side of Garden View Road, PSA 15 has an area of 0.39 IfUi11► tiw square miles and encompasses mostly low density residential areas, REDWOOD PARK with a medium density residential area on the southern side.There are currently three neighborhood parks(Valley Middle Park, Keller Park,and VALLEY MIDDLE PARK Lac Lavon Park)and one community park(Redwood Park) in this PSA. Only Redwood Park, Keller Park,and Lac Lavon Park have playground equipment and the plan calls for replacing the playgrounds at Lac Lavon Park. PSA 15 will have one new playground and one new fishing pier and 3 canoe rack at Keller Park. In addition,PSA 15 has one school playground 01 a1 at Valley Middle School of STEM/Southview Elementary School that KELLER PARK c is open to the public but is not considered for the plan since it is not • a maintained by the city. LAC LAVON PARK 72 ra LI KEY MAP r 3 2 ,� o 5o 6 '''''' 8 Q Valley Middle School of STEM/ va � F" -- _� Southview Elementary School o`er s� 14 0 *Existing School Playground to Remain 9 ,,10 11 12— 13 ,ems; • Playground Repurpose ham Playground Replacement " 7- 17 `1-' I 19 6. 16 18 ` : i High Density Residential Area i I—91 I tea_ %"?_".' Medium Density Residential Area Low Density Residential Area EXISTING PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 15 1,282 1,265 138 11% 3 46 15A Keller Park 9B Redwood Park(1) 15B Lac Lavon Park 15C Valley Middle Park FUTURE PARK 2020 I 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 15 1,282 1,265 138 11% 1 138 15B Lac Lavon Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 15 Recommendations Park New Facility Recommendations Timeline Lac Lavon Replace play equipment with ADA compliant equipment,concrete 2029 sidewalk border,and engineered wood fiber Keller Park Remove playground and install fishing pier and canoe rack 2026 Existing Playground Conditions REDWOOD SOUTH lir REDWOOD SOUTH 1, -__ 1, I ,_, p- s ,.IMN E�` —----- ®_ f`i� ' ' Si a e y. i of}'F '! Y' P ,.. KELLER .' J Il li kyi Y • • • • • • • PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREA 16 Located south of 150th Street West and north of 160th Street West, between Garden View Road and Cedar Avenue,PSA 16 has an area of 1.02 square miles and encompasses mostly low density residential areas,with some medium density and high density residential areas on the eastern side.There are currently five playgrounds(Duchess Park, Pennock Park,Greening Park,Newell Park,and Longridge Park) in five neighborhood parks in this PSA,and the plan calls for replacing the DUCHESS PARK playgrounds at Pennock Park,Greening Park,and Longridge Park.In PENNOCK PARK addition,PSA 16 has one school playground Cedar Park Elementary •rJ School that is open to the public during non-school hours but is not 0 considered for the plan since it is not maintained by the city.This • area of the city is scheduled for new stormwater facilities at Duchess, GREENING PARK a Greening,and Pennock Parks;these facilities should be planned 3 NEWEL PARK Q and designed as natural resource amenities in coordination with aci 1 6O R playground and other park amenity updates. 2 a KEY MAP :7 I I ' .®3 E _ 2 - • �1 elm..y .�4..„ 7 LONGRIDGE PARK 5° 6 8I la 4—5, ®� r 5'" Fr 14 °°�T.. "� J , 0 Cedar Park Elementary School M High Density Residential Area '12 10 11 13 ;_ *Existing School Playground to Remain Medium Density Residential Area 1� I 19 20 Playground Replacement Low Density Residential Area 4,� 17 18 ` -1 EXISTING PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9)PER PLAYGROUND PARK SERVICE AREA 16 4,825 4,760 675 14% 5 135 16B Duchess Park 16C Greening Park 16D Longridge Park 16E Newell Park 16A Pennock Park liir FUTURE KIDS PARK PARK NAME 2020 2023 POPULATION NUMBER OF (POP.<9)PER ID# POPULATION POPULATION <9 PLAYGROUNDS PLAYGROUND PARK SERVICE AREA 16 4,825 4,760 675 14% n 225 16C Greening Park 16D Longridge Park 16A I Pennock Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 16 Recommendations Park New Facility Recommendations Timeline Greening Park Replace play equipment with ADA compliant equipment,concrete 2027 sidewalk border,and engineered wood fiber Longridge Park Replace play equipment with ADA compliant equipment,concrete 2028 sidewalk border,and engineered wood fiber Pennock Replace play equipment with ADA compliant equipment,concrete 2028 sidewalk border,and engineered wood fiber Existing Playground Conditions DUCHESS 4. � "�%J. 5s4i� , `` GREENING �'• C. � tit far. "wh ( y`' '''.‘ ,0,- ,--,..-.. ...-+illg '4:i8 Asa '14 ^ % .---- ,. — — - -, sr.,kr ',Vt., ' , p , .."P1:9. tio '-kv 4 rr,...., 1-7 ,—)72—lir n -11(11 '' — f L— J: J " II f n1 '® _ �-,___ Li® �'' LONGRIDGE v ' 110 "-IIIIIIIIIIIF1911NEWELL ,, y �o '� 1 ® ur r- N F a 'yip • Ill _I _ :i u!- ---—I ig__ _ L-- ■1 Lam! _ - _ �' W w • — PLAYGROUNDS • • • 0 DRAFT • • • PARK SERVICE AREA 17 Located south of 150th Street West and north of 160th Street West,between Cedar Avenue and Galaxie,PSA 17 has an area of 0.49 square miles and encompasses mostly low density residential areas,with some high density residential in the southwest corner.There is currently one neighborhood park (Apple Ponds Park)with playground equipment in this PSA and the plan calls for preserving and upgrading the one existing playground in the future. 1 7 ri KEY MAP t x v rc J R _ ,:—. APPLE PONDS PARK 1 1__ 4.,.. 7 �' 5 6 8 0 4® I- I"' .! 0 14- "6= 14 0 96410 11 12 = 13 ; 20 Playground Remain ® � lir I 19 16 78 .-,i, ; ,,> . High Density Residential Area - 4 i 'MAI 'r`.r"- Low Density Residential Area EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 17 1,953 2,155 287 15% 1 287 17A Apple Ponds Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 17 Recommendations Park New Facility Recommendations Timeline Apple Ponds Park Keep play equipment,install concrete sidewalk border,and engineered 2034 wood fiber. Existing Playground Conditions APPLE PONDS APPLE PONDS „..,,,,att;iii r:4.:r.,,... - -.'4•• -,, '• ,,15-:--=',, _.,e g.,,,,._ ____:,k'',;..:i'' '.''. ''''''''14 ; '.r: "IlrglIlljillIll gi I - ' all" 4 '� X •wr„ : A I ,,,,.._ •'z - - • ----,-,,li-- tea, - _ .� _" aI = 1. 110 '� s aS sue,, <- - - - �, ' , APPLE PONDS ��:a i... - .� APPLE PONDS - x ,, r _:.., ,_,,El ..agt 'F. • eialiMMEM PLAYGROUNDS • • II 4` DRAFT • • • PARK SERVICE AREA 18 Located south of 150th Street West and north of 160th Street West, between Galaxie Avenue and Flagstaff Avenue, PSA 18 has an area of 0.48 square miles and encompasses a mix of medium density and high density residential areas.There is currently one community park(Kelley Park)with playground equipment in this PSA,and the plan calls for replacing the 1i5UtI1titaW playground equipment. • KELLEY PARK v9. _ i' KEY MAP v R 8 V a 3 ca e-a � LL 1 �,e 7 �_. ° t �4 5 r— 5a' 8 9l'i ;,10 11 1-213 , ; _ • Playground Replacement 20 17 I 19 16 ° High Density Residential Area �' --).--;_, I I " ' •A— J""` Medium Density Residential Area EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 18 5,686 6,133 707 12% 1 707 18A Kelley Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 18 Recommendations Park New Facility Recommendations Timeline Kelley Park Replace play equipment with ADA compliant equipment,concrete 2026 sidewalk border,and engineered wood fiber PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREA 19 Located south of 150th Street West and north of 160th Street West, between Flagstaff Avenue and Pilot Knob Road, PSA 19 has an area of 1.01 square miles and encompasses a mix of low density,medium density,and high density residential areas.There are playgrounds at one neighborhood park (Regatta Park)and one community park(Quarry Point Park) in this PSA,and the plan calls for one new playground at Regatta Park and upgrades at Quarry Point Park. 1 9 .. ` ,. ,:..„. • • ,, REGATTA PARK F: s KEY MAP is ;,:.a i�"M'Qal ;a i r 3 2 QUARRY POINT PARK -------- 50 76' t''''". --`T" I II 14 �'° 9 10 11 �1 2— 13 a.w • Playground Replacement —•- 0Playground Remain o ,. , 19 20 f High Density Residential Area 16° 17 18 T. Medium Density Residential Area .J / �==. 1 I •- •- '''"'' • Low Density Residential Area EXISTING & FUTURE (no change) PARK 2020 2023 POPULATION NUMBER OF KIDS ID# PARK NAME POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 19 1,644 1,854 298 18% 2 149 19A Regatta Park 19B Quarry Point Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 19 Recommendations Park New Facility Recommendations Timeline Regatta Park Replace play equipment with ADA compliant equipment,concrete 2028 sidewalk border,and engineered wood fiber Quarry Point Park Keep play equipment,install concrete sidewalk border,and engineered 2035 wood fiber. Existing Playground Conditions REGATTA REGATTA pi ,,.: 0 r I , ,,,,, .. , , .., , o „:„.,_ 1 __ _ ovasM` I Y I low Ali 1 y, Cam: . ..-. 64 '-,t...,,,"-.;. "-'-''";":77-,.:- - :2:541...4:7-- i QUARRY POINT QUARRY POINT iiiii ir, . 410 , — l i i�,l l 11111 i im�ll j' ..��l 7111;111Proonotia IIIMIVI AllilLignit, �� i_ ,i i� rQrpPr' II Akfm 6.1 i- .. IY - - _ _ _ - ln� nlll� I .„.. _ ,pw . ,. 1I 1! _ . �� � c 0 alp • • • • • • • PLAYGROUNDS • • • • DRAFT • • • PARK SERVICE AREA 20 Located south of 150th Street West and north of 160th Street West, in between Pilot Knob Road and Diamond Path West, PSA 20 has an area of 1.04 square miles and encompasses 1150thIStaW mostly low density residential areas,with some medium dos j density and high density residential areas.There are currently five playgrounds at two neighborhood parks (Embry Path Park and Apple Valley East Park)and one community park (Cobblestone Lake Park) in this PSA.The plan calls for EMBRY PATH PARK 20 replacing three playgrounds at Apple Valley East Park and Cobblestone Lake Park. x APPLE VALLEY EAST PARK c KEY MAP 0 ..4 ,� ' ( '� �.. f� _ P.=. 2 1 r CO:BLESTONE LAKE PARK— iimmiliiimi 5° _68 Ilimmie tom 4® r Fa -T � ri.41 14 R9 6410 11 '12 11 , ° Playground Replacement 0 11 m ° 17 ` ' I 1 I Playground Remain 16 _ 18 '` ' : High Density Residential Area __ Medium Density Residential Area Low Density Residential Area EXISTING & FUTURE (no change) PARK KIDS PARK NAME 2020 2023 POPULATION NUMBER OF ID# POPULATION POPULATION <9 PLAYGROUNDS (POP.<9) PER PLAYGROUND PARK SERVICE AREA 20 5,263 5,740 860 16% 5 172 20A Apple Valley East Park 20B Cobblestone Lake Park(3) 20C Embry Path Park APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PSA 20 RECOMMENDATIONS Park New Facility Recommendations Timeline Apple Valley East Park Replace play equipment with ADA compliant equipment, 2028 concrete sidewalk border,and engineered wood fiber Cobblestone Lake Park North Replace play equipment with ADA compliant equipment, 2028 concrete sidewalk border,and engineered wood fiber Cobblestone Lake Park South Replace play equipment with ADA compliant equipment, 2028 concrete sidewalk border,and engineered wood fiber Embry Path Park Keep play equipment,install concrete sidewalk border,and 2041 engineered wood fiber. COBBLESTONE SE APPLE VALLEY EAST r, " . .,,,, �, " 61-6:111 �� "�� i I ,4 ! Qllfl r,. 1,1 • J COBBLESTONE NORTH COBBLESTONE SOUTH ' f '--. , 4,%,..4 . -- lir,ilk - Fi-ii , - , ,,, liTri.11 0 0 A i ,': �..+ . �.���1 i_'i oi' j L Nile, - ,,,.e_ - .: • • _ ________.ihihihiha• PLAYGROUNDS • • • • DRAFT • • • LEGEND EXISTING & FUTURE ❑City Boundary Parks&Open Space PLAYGROUND S Lake Schools 0 Greenleaf Elementary School PLAYGROUNDS - EXISTING ©Falcon Ridge Middle School There are currently 54 playgrounds within the city of Apple Valley.There are 8 additional 0 Westview Elementary School 0 Apple Valley High School school playgrounds that support recreational activities in the city,yet these are not considered ©Eastview High School in this plan or part of the city's park system,as they are not maintained by the city. O Highland Elementary School/ Scott Highlands Middle School The map below shows all the existing playground locations,both city-owned and school- 0 Dakota Ridge School/ Diamond PathLearning Ryser School owned throughout the city.The table on the following page depicts a list of all existing O Valley Middle School of STEM/ playgrounds with their respective park location,park ID,and installation date. Southview Elementary School 0 Cedar Park Elementary School ■ High Density Residential Area Medium Density Residential Area Low Density Residential Area 111 Playground(Park) InT Playground(School) c 2A ` m cc Eb J A 8riarOaks Park N D otaCoumy�lebanon 0 .il'R"'. IP i e ValleproCoursedpal La z a Golf Course Minnesota Zoological Ga•• . o 1a s CKapanal Park 1D Et... ._ -Palomino ,o, 1C Park , 6 vlA Heritage CedarY 86 Belmont �vark � RP o s ark so Huntington Pair./ Ilil c 1 a. © ,_-.\3Park 6r8IMMIll o'_ 7A • McAndrews Rd 6D Findlay, ^:Hagemeister a Parli ♦� Nordic Park jB � t. Pa g Lake `� LoPark 1 8A .**i+' ;��. Farquar Park McAndrews Rd 4P 6A .0441 VVV�- 6C te Faith Park Greenleaf Park 14 7C WildwBood Wallace SAr 71fr Moeller"'' 8C T Parr? ^uinmer held Park z Sunset ' ' Park w Galaxie • Park Park ...., a� •J d N 9 v .d & 13A a a ` 108 118 u, 140th St W a Lohnny Cake o 140th St W v Carrollwood J. Stott Park 1 m A: Rld Y 14C Park �6' 4,� © i.-pa*,jg Robert L-Erkkson Park A 12A c. a 4 0 141 Cedar Isle 14D o (r 9A m Fred n Park • o Tintah Park Ahma net v LP Park 12B w O Para s7 �+ -Johnnycake Ni 1 Ridgye 14A14 r �PaikWest' Qrlaney Park Hay f & •� 1 Park 14B 96 10A iilsDiamond Path Re dw cad LL Park •r$ar� .Apple Grove Park 150th St 150th St W 150th St W Valle 166 16A /diddle DParkss Pennock 20( Park. & 41111.P.rk Embry Path 0 16C • 16E ', k1�81pAy Park Greening Newel PaAf ��J 20A e, -a Apple Valley 15A a Park Park , 1 r �g a' 19A cc East Park Keller O< y m Regatta Park o i;- ,Park a m •1 156 La A - o Laclavon 0 t7 r— �- Park 196 208 16D Quarry Point Cobblestone Lake �.17A Longrk Park • �_. �� Pair-10 Park Apple Ponds Park 1 160th.St-W i 0 025 no 05 en 1mi APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PARK PARK PARK YEAR PARK YEAR SERVICE PARK NAME SERVICE PARK NAME ID INSTALLED ID INSTALLED AREA AREA 1 1A Belmont 1998 16 16B Duchess 1998 1 1 B Chaparral 1998 16 16C Greening 1998 1 1C Heritage 2001 16 16D Longridge 1998 1 1D Palomino 2004 16 16E Newell 2005 2 2A Briar Oaks 2003 16 16A Pennock 1998 2 2B Cedar Knolls 1998 17 17A Apple Ponds 2009 4 4A Wallace-East 2010 18 18A Kelley 2005 4 4A Wallace-West 1994 19 19A Quarry Point Athletic Complex 2010 4 4B Wildwood 2010 19 19B Regatta 2000 5 5A Galaxie 2010 20 20A Apple Valley-East 1998 6 6A Faith-East 1998 20 20B Cobblestone Lake-North 2000 6 6A Faith-West 2010 20 20B Cobblestone Lake-South 2017 6 6B Findlay 1998 20 20B Cobblestone Lake-Southeast 2000 6 6C Greenleaf-North 1998 20 20C Embry Path 2016 6 6C Greenleaf-South 2001 6 6D Nordic 1998 TOTAL NUMBER OF EXISTING PLAYGROUNDS = 54 7 7A Hagemeister 1998 7 7B Long Lake 1998 7 7C Moeller 1998 Playgrounds - Future 8 8A Farquar Lake 1998 The plan for playground improvements includes maintaining and upgrading 40 playgrounds within Apple 8 8B Huntington 2001 Valley's parks system,while repurposing 4 of the existing 8 8C Summerfield 2004 playgrounds as new amenities. 9 9A Alimagnet-East 2001 The table below lists the proposed playgrounds and the 9 9A Alimagnet-West 1992 recommendation for repurposing them. 9 9B Redwood-Pool 1988 9 9B Redwood-North 1998 Park Recommendation Chaparral Community Garden 9 9C Sunset 1998 Heritage Basketball Court 10 10A Apple Grove 2003 Keller Fishing Pier and Canoe Rack 10 1013 Carrollwood 1998 Nordic Community Garden 10 10C Hayes 2012 11 11 A Fred J.Largen 1998 11 11B Scott 1998 12 12A Cedar Isle 1998 12 12B Johnny Cake Ridge-West 2004 13 13A Johnny Cake Ridge-East 2004 14 14A Delaney 1998 14 14B Tintah 1998 15 15A Keller 1998 15 15B Lac Lavon 2002 15 15C Redwood-South 1998 • • • • • • • PLAYGROUNDS • • • • DRAFT • • • LEGEND PLAYGROUNDS - EXISTING LOCATIONS ❑City Boundary There are currently 54 playgrounds within the city of Apple Valley.There are 8 Parks additional school playgrounds that support recreational activities in the city,yet Lake these are not considered in this plan or part of the city's park system,as they are not Schools maintained by the city. 0 Greenleaf Elementary School The map below shows all the existing playground locations,both city-owned and ©Falcon Ridge Middle School school-owned throughout the city. 0 Westview Elementary School 0 Apple Valley High School 0 Eastview High School 0 Highland Elementary School/ Scott Highlands Middle School 0 Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School 0 Valley Middle School of STEM/ Southview Elementary School 0 Cedar Park Elementary School ■ High Density Residential Area Medium Density Residential Area Low Density Residential Area _ • Playground(Park) Q Playground(School) c ` m.. a m Brix Oaks Park N Dakota County Lebanon o l4 -'Rilli Regional Patk . Valleprorc Municipal Minnesota Zoological Gardens o apaarral I,/ & rk ,pEPalomino Park ,g/itage (edamPark BPi PGso_r Hum6gton a. 0 '__� Park c __\� 6r8� o'_ 7A McAndrews Rd 6D Findlay, -. Nagemeister Nordic Park 7B di Park Long Lake `/fitPark l 8A Farquar Park McAndrews Rd 6A VVV��- 6C te Faith Park Greenleafr 44A Park 1 4O�S WildwBood Wallace ark 5A r7 1 fr 7C f' 8C Sunset r� Park • Galaxie MoPaerkllei ^unvner held Park Park / Park a ♦J d o 9 .4 •�CC � L \ 108 a 11 B 140th St W a Lohno Cake o 140th St W v ¢ Carrollvrood Scott Park I x A: Rl�ge Y 1,4C Park Park East Robert klrkksonPark E i v 12A © c a 11A� Ceda Isle 14D + 5 9A-}J` Frcd 1. Park • o Tintah Park Ahmagneet O Largen Park sj Park •^� dohnny12Cake O r� r 1 Ridyye 14A �PaAWest Delaney Park 1 10C � JI © Hayes < a Park 146 96 10A Diamond Path fend LL Pirk *$ark •Apple Grove Park 150th St W 150th St W 150th St W Valley168 16A Middle Duchess Pennock .!a 20C �F;ark_ Park Embry Path 0 a een 16E '. ' 18A Park Grecnmg• Newel Sj �rJ 20A 1SA m Park —� Park , "i �g < 19A z Apple Fast Park teller "� y = Regatta Park o �aPark 166a O43 m ♦ x t,/ t iLi wTo mrlaclavon l7 V I• LL 196 4,• 1Park d208 f 16D Quarry Point Cobblestone lake �.17A I Lo Park I Apple Ponds Dark '�r ,� Park�• Park - 160th,St W 0 o 25 mi 05 mi Imp APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN LEGEND PLAYGROUNDS — FUTURE LOCATIONS 0 city Boundary The map below shows the 40 playgrounds that will remain and be upgraded (pink dots) ■ Parks as part of Apple Valley's park system.There are 8 additional school playgrounds that Lake support recreational activities in the city,yet these are not considered in this plan or ▪ Schools part of the city's park system,as they are not maintained by the city. 0 Greenleaf Elementary School ©Falcon Ridge Middle School 0 Westview Elementary School O Apple Valley High School ©Eastview High School O Highland Elementary School/ Scott Highlands Middle School O Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School O Valley Middle School of STEM/ Southview Elementary School OCedar Park Elementary School ▪ High Density Residential Area , Medium Density Residential Area Low Density Residential Area j�- - • Playground(Park) * Playground(School) c 2A it 3C A Briar Oaks Park D ota Coumy Lebanon o if) '_ill"R_tign7IP. Y Valle Golf(oursewood inpal Minnesota Zoologial Gardens `,5 r✓ �tiapBrral Ian.. - ---- ® •_Park 1D Et..., w-Palomino a 1C Park v lA Heritage 1 Cedar x 1 869 BPark't ' ,ark p*s 0 _ ark ton Park'', c 6B�__,_ ` 0 1 7A McAndrews Rd 6D Findlay, -s Hagemeister Park Park 76 Nordic Park' tong take 1(Wadi 1 8A Farquar Park McAndrews Rd 6A it -S. 6C Faith Park Greenleaf , iy 46 4A Park 1 • 7C o'�s� Wildld wood WallacePark ip_i SA f f � Moeller'. 1 BC Sunset • Galatie Park summerfield Park / Park m •r J d ; 9 rng Icc - L lOB a 118 w 140th St W w lohnnpA(ake o 140th St W v ` I Carrollwood Scott Park i_ A Rl�ge �-I y 1,4C Dark v Park East Robert Ls.Erickson Park m s� d w7 12A 0 t1i= • c 14D4 o > 0 11A1 Ccdar Isle C 9A a Fred 1 Park • o Tintah Park \Alimagnet m •'..... tParkn 12B IIN0 Park t7 �� •lohnn Cake • I 1 Ridgqe 14A '"' (' Park West• Delaney Park�� 10C • ft© Hayes a Park 148 I 96 10A Diamond Path w0od o,He Park *i'ark •Apple Grove LL -Park 150th St W150th St W 150th St W -r 168 Val 1Middle Duchess Pen ock 20C _Fork.. •I Park 4101 Embry Path j18A ST; Q a 16C ' 16E / n 20A Grmmn� Newel 1 ar y Apple Valley 15A a Park Park ) > > a 19A Fast Park 'Keller O< a Regatta Park zs o i\- -*Park v a _ Y 156 Lac Lavon t7 3 LL ° •s��- r Park 19B d 16D 111.1�7A Quarry Point I 20B r CobblestoneLake Longndge Park • ) Pail ' Park I AppPark Ponds Park 1 I 160th,SPW 0 0.25 mi 0.5 mi 1mi O ' • • • • PLAYGROUNDS • • • • DRAFT • • • ____________________________ PLAYGROUND Number of Year Playgrounds REPLACEMENT SCHEDULE 2025 7 Lake The following maps show a year-by-year playground 2026 8 Schools improvement schedule based on the facility 2027 6 O Greenleaf Elementary School recommendations.The overall approach is to begin ©Falcon Ridge Middle School improvements on oldest playgrounds that are in the 2028 6 0 Westview Elementary School 2029 8 0 Apple Valley High School worst condition.Playgrounds slated for removal are ©Eastview High School also represented in the following maps. 2030+ 5 0 Highland Elementary School/ Scott Highlands Middle School O Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School 0 Valley Middle School of STEM/ 2025 Southview Elementary School 0 Cedar Park Elementary School . High Density Residential Area •Medium Density Residential Area New Playground Low Density Residential Area a ill a r2A i 3A cc 3C it, BrranDaks Park k Dakota County Lebanon o .313 Hills Re ional Park a Valleywood Municipal r :m 9 s< Golf Course Minnesota Zoological Gardens o laparral Ian ® jPark 10 v - — _ x Palomino v 1C Park ' Bi v /1: Heritageill Y 8B ont, ,,ark �dv Huntington rk'• �, ib �1• I • Park geme j 66�� 0 7A McAndrews Rd 6D Findlay, Harster ♦ Nordic Park•1 Park 78 t. Park' .1 JulLong Lake 8A •••;^71.,- I FarquarPark 6i•r McAndrews Rd Q 6A Gree6olea Faith Park iQ 4B 4A Park I ?# i 7C r�% Wildwood Wallace Park SA f r SC Moeller.' Sun et '� Park Galaxie v PzHe� Sunvnerheld Palk Park / Par�� 'Cr,'.— r •1. 3 N r -aL 108 a 11B i 140th St W el a lohnnqACake o 140th St W • o. I Carrollvrood a Scott Park 17 q Ri�ge Q e 14C 1 Park = E•a park Fast If;. Robert L-.Erickson Park q 7 d �cj 12A © c 11A J Cedar Ile 14D I O j( 9A 0 Fred 1. Park Tintah Park Ahmagnet `,, Larger Park 3 Park ...r'' lohnnyB(ake 0 I 1 Ridge 14A �'• •Pad est' Delaney Park 10 © Hayes ark - 1 P 1 14B I 96 l0A TA Diamond Path dw�od Par FFar Apple Grove LL Park --150th St W 150th SE W 150th St W —.Ir. Yalle 16B 16A Duchess Park Pennock 20C Midd a park. ,.0 • Park Embry Path �+ Park 0 16C 16E Marl! —ter a 20A 0. Greening N ewe l a Apple Valle 16A Park Park J . 19A to Park�k \Fast Keller < d Regatta Park o Jo Park T or 0-0 m • I x i 156 ?� m - o t LacLavon 19B d ; Park Lon6D .�1�A DuarPry m Park Apple Ponds r r• ik linr—j.rbbleis,2,t°71r:131141.1,(er Park Vim" I 160th+SFW 0 0.25 mi 0.5 mi 1mi O APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN LEGEND ❑City Boundary Parks • Lake ■Schools 0 Greenleaf Elementary School ©Falcon Ridge Middle School 0 Westview Elementary School 0 Apple Valley High School ©EastvHighland Elementary School/ Scott Highlands Middle School O Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School New Playground 0 Valley Middle School of STEM/ Southview Elementary School • Repurpose Playground to Basketball Court 0 Cedar Park Elementary School Repurpose Playground to Community Garden High Density Residential Area Medium Density Residential Area • Repurpose Playground to Fishing Pier and Canoe Rack Low Density Residential Area 3A A Briar Oaks Park ,� Dakota(ountyLebanon' 2 3C l� ED -Hills Regional Park c Valleywood Mu Golf Course Minnesota Zoologial Garden o 1B Ian (h'a papal ® •IPark 1D v_ — z Palomino 1( Park ,B► v 62 /1: •Heritage Cedar YPark Cedai_ 86 ont _J Park Huntington rk'J © Park i 6Fin day ° 1 2A • McAndrews Rd 6D Parkin, gemeister, Nordic• Park 2B •.� f Parke Long Lake 8A �.0:�7Sf, �� FSiPark 13wr S McAndrews Rd 0 6A 6C Faith Park Greenleaf 4A Park 1 DA 4B Wallace Park Moeller 9 ass Wildwood 5A C J BC 9 t� Park J ark Summer field Sunset Galaxie v Park Park / Park '_ •J 3 a -o a v t iT 108 ¢ 11 B w 140th St W w loh139A icc (ake o 140th St W t 1-4 v (arrollvrood Stott Park I x m Rid 0 c 14C c Park —' Park East) x Roberti Erickson Park q / i C V �t7 12A 0 I•c n a • nA J cedarlsle HD o jr 9A u Fred k Park o Lnta6Park' \Alimagnet A LPgen 12B 0 Park �� dohnn Cake 1 Ridge 14A ir �""' Park West. Delaney Park All OS J © ayes Park 14B wo 10A '� Diamond Path Heddarpod Park r Park Apple Grove LL 150th St W i.a;ark 150th St W 150th St W �� 16BVa ///��� Middle Duchess Pennock 20C �Park� .� Embry Park 0= 16C 16E ZA �r--a 20AmGreening 1 Newel. pp�15A Park Park J a 19A z AEastParlkycller c ¢ y = Regatta Park o t Park f v 0 0i :' = tI 15B 5 LL o La Park t7 l7 19B a •,r--� Imo/ Park de 20B r 16 .,.4A Quarry Point Cobblestone Lake Longridgerk ! Park I �� Pair'''. Park (/ 1 II Apple Ponds Park ' 160th,St W _ 0 0.25mi 0.5 mi 1mi O ' • • • • PLAYGROUNDS . 000 DRAFT • • • LEGEND 0 City Boundary Parks • Lake ' Schools 0 Greenleaf Elementary School ©Falcon Ridge Middle School 0 Westview Elementary School Q Apple Valley High School ©Eastview High School 0 Highland Elementary School/ Scott Highlands Middle School O Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School Q Valley Middle School of STEM/ 2027 Southview Elementary School 0 Cedar Park Elementary School ■ High Density Residential Area •Medium Density Residential Area New Playground Low Density Residential Area Z ( sr , Brrar�aks Park .• Dakota County Lebanon >tt 3C m im 0 e Valleywood Municipal Vm 3B .RiIIsRe`4ionalPaak sc Golf Course Minnesota ZoologicalGa o I Ia ® jPark 1D cc — cc Palomino °1 1C Park ' B� v lA Heritage Ceda� Y Belmont 813 •, ark �l h v Huntington Park'J ;' 0 Park c 1 6B�� ` o a 7A McAndrews Rd 6D Findlay, Hagemeister Park•1 Park 78 Nordic l • t. Park'J "1 long lake 8A •e•:�1B! lark- Farquar Park 6i.r McAndrews Rd O 6A 6C Faith Park Greenleaf, i Park 1 ,Qp' 4B Wallace Park ' Moeller.'3 r� hS Wildwood SA f J r 8C Sunset '� Park J Galaxie v Part Sumner field Palk Park / Par...-Jr t_ r •' 108 a 11B i 140th St W el a lohnn9A cc (ake o 140th St W S v a Carrollwood Scott Park I V m Ri�ggee 0 e 1,4( e I P �� 1•c ParkFastI d AobertL ksonPark q 12A © c �> 11A Cedar Ile 14D o r 9A o 0 fred 1. Park - Tintah Park A lima gnet v LParkn 12B _J 0 Park s7 �� •lohnny Cake t 1 Ridge 14A •Park Nest" Delaney Park t _ 1y - 1 © Hayes Park" 1 14B i 9B 10A Diamond Path Redwpod Par r Park Apple Grove LL ..1 SOth St W "'ark 150th SE W 150th St W -.or" Valley166 16A 20C Middle DParkuchets Pennock �Hark_ • Park I Embry Path Park 0 a 16C a 16E Part! -0r•"e 20A Greening Newel e Park Park a Apple Valley \ 15A " J 19A x East Park •Keller e w Regatta Park o ` -*Park 156� Oa m -t • I st ' _'r laclavon t� L ,� o ' N 1 Park p�. 19B 's 206 16D �17A Quarry Point Cobblestone lake Longridge Park I �� Paik-� Park ADPle ParkPonds s•. r• Park I 16Oth•St-Wrr_t.�. 0 0.25mi 0.5m1 Imi O APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN LEGEND El City Boundary II Parks Lake Schools 0 Greenleaf Elementary School ©Falcon Ridge Middle School CO Westview Elementary School 0 Apple Valley High School 0 Eastview High School 0 Highland Elementary School/ Scott Highlands Middle School 0 Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School 0 Valley Middle School of STEM/ 2028 Southview Elementary School 0 Cedar Park Elementary School ■ High Density Residential Area Medium Density Residential Area • New Playground Low Density Residential Area I �2A I Brrar,Daks Park .•' Dakota County Lebanon is 3C c Valkywood Municipal � Vm `16 'NilliRe`9ionalPark Golf Course Minnesota Zoological Gal •,o 1r J (h'aparralJPark cc Palomino1C Park cn 1 A Heritage Cedah� Y Belmont .Dark � Hunttiington Park') >, © • Park �a 68�� ` giria0 7A McAndrews Rd 6D Findlay Ha gemerster l Park Park 78 'omoso t. Nordic —r 1 Long Lake 8A ..e:^71. I J FarquarPark 6i.r ^J McAndrews Rd Q 6A Greenleaf, Faith Park iy 4B 4A Park I 7C 1�O'�S Wildwood Wallace Park Galaxre SA of J Moeller 8C *RAAPark / 9C �� Park J Park• Sunvnerheld Sunset v Park Park �_ •l• a V 108 < 11B i 140th St W a lohnn9rd A(ake o 140th St W • -is I Carrollvrood Sratt Park 1_ m Ri�ge 0 x 14C Park �� 1•- Park Fast o Robert L-.Erickson Park q 12A © c 0. �> O 11A. Cedar Isle 14D I r c F«d 1. Park Tinlah Park' Alimagknet v Largen 12B 0 t Park cj Park r'� .Johnny Cake I •/' I Ridge 14A C� '"Park Nest' Selaney Park—1 10•( © Hayes r - 1 mark t 148 98 10A w Diamond Path yledw od Pars Apple Grove Park- 1/ 15oth St W Park 1 S0th St W 150th St W �r 166 Middlel Duc Parkkss ennock 20C �P,ark� ark Embry Path Park 0 c 16C 16E 18A �r a 20A Greening Newel lit v Apple Valley 1 SA Park Park g a 19A East Park 00 Keller c MI a d m Regattala o ...Park T a 0� m 3 a 15B V q A p d LdParkon lJ V LL -.•. Park 19B S ps 206 16D ..17A • Qaarq,Point obblestone take Park.Longrid� ' Park Park— Park Apple Ponds r r r or Park ?I 160th'St•W T_ I 0 0.25 mi 0.5 mi I mi O ' • • • • DRAFT PLAYGROUNDS • • • • • • • LEGEND 0 City Boundary Parks • Lake ' Schools 0 Greenleaf Elementary School ©Falcon Ridge Middle School 0 Westview Elementary School Q Apple Valley High School ©Eastview High School 0 Highland Elementary School/ Scott Highlands Middle School O Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School Q Valley Middle School of STEM/ 2029 Southview Elementary School 0 Cedar Park Elementary School ■ High Density Residential Area •Medium Density Residential Area New Playground Low Density Residential Area a �2A Q m .. v' Briar,Oaks Park k Dakota County Lebanon :o -_ 3C m �mC e Valleywood Municipal Vm '38 .RiIIsRe`gionalPakk sc Golf Course Minnesota Zoological Cra r. l Ia ® jPark 1D cc — cc Palomino °1 1C Park ' B� v lA Heritage Ceda� Y Belmont •.Dark h v Hunttiington Park'J c>, © �P,ark 1 661� ` 0 1 7A McAndrews Rd 6D Findlay, Hagemeister Park•1 Park 78 Noidit l eV.' Park'Park'J �.1 longPlk lake 8A •••:�7B! ...earl Farquar Park 6i.r McAndrews Rd O 6A 6C Faith Park Greenleaf, i ,Q Park I °4hS 4B Wildwood Wallace Park SA f Moeller.- 8C r� 3 f' Sunset '� Park J Galaxie TrPart Sumner field Park Park / Par...--Jr t_ r •J r 108 a 1113 i 140th St W a lohno1q Cake o 140th St W v Carrollvrood a Scott Park 17 m Ri�ge Q e 14C Park �� 0 E• Park Fast o Roberti..Erickson Park E J 12A E •1 d a1 • ' 0 11A Cedar Ile 14D r Fred J. Park • - Tintah Park Alimaggnet v Largen Park cj Park -fr' ' 'lohnnB(ake 0 t I I Ridge 14A C� '•Park West- Delaney Park A I 10 rJ © Hayes Ai Park t 14B ti dd9Bup 10A DiamPo�d Path Frill"' •PParli u. 150th St W 150th St W 150th St W _.e'r_ Valley16B 16A 20C Middle DuchessP Park Pennock �Bark_ •�r I Embry Path Park 0 cc 16C 16E I II•r --or-1 20A Greening It Newel e 1. Park Park a Apple Valley \ 1SA a J 19A x East Park •Keller e ex Regatta Park o ` JPark 1� kr o. ° • I x i a. m as laclavon s2 L ,� o �'r•-� N- ( Park . 198 d 206 16D .17A Quarry Point Cobblestone Lake Longridge Park I If ) Paik-� Park Apple Ponds s•. r• Park I 16oth,st.w,_t... 0 0.25mi 0.5m1 Imi O APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN LEGEND El City Boundary II Parks Lake Schools 0 Greenleaf Elementary School ©Falcon Ridge Middle School CO Westview Elementary School 0 Apple Valley High School 0 Eastview High School 0 Highland Elementary School/ Scott Highlands Middle School O Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School 0 Valley Middle School of STEM/ 2030+ Southview Elementary School 0 Cedar Park Elementary School ■ High Density Residential Area Medium Density Residential Area • New Playground Low Density Residential Area a (2A Bnar,Daks Park } Dakota County Lebanon o, 3C c Valleywood Mu nit pal Vm `3B 'HillCRe`giorul Park Golf Course Minnesota ZoologicalGa ,o 1 a Chapaa rral "0JPark 1D ' Palomino °1 111I4IPaik 1C Park M v lA Heritage Ceda� Y Belmont .Dark � h Hunttiington Park'J gel >, 0 Rirk �a 68�� ` 0 7A McAndrews Rd 6D Findlay. Hagemeister l Park•, Park 76 '.00 R I. Park'J �r 1 Long Lake 8A ..e:^71. I J FarquarPark 6i.r ^J McAndrews Rd Q 6A Greenleaf, Faith Park iy 4B 4A Park 1f / 7C 1�O��S Wildwoo� Wallace Park SA J i Moeller 8C 9C �� Park JPark Bonner held Sunset Gelatin v Palk Park / Park z l „_ m w v • t 1 OB < 11 B i 140th St W el a Johnny Cakeo 140th St W • • -ao I Carrollvroodld Scott Park 1_ m Ri�ge Q x 14C Park ,� 1•, Park Fast o Robert L-.Erickson Park q 12A © c a a �> 0 11A. darlde 14D I r e fred 1. Park Tinlah Park' Ahmaggnet v Largen 11B 0 Park 3 Park �'� Johnny Cake t I I Ridge 14A C� ---Park West' Selaney Park 1 ye If Jr 1 © Haye Park tr 146 j wo9B 10A Diamond Path Redwood Park r Park Apple Grove rk LL 150th St W "'a 150th St W 150th St W �r 16B MiddleVall A 0 Parks Pe1n ock 20C �P,ark� • Park mbry Park �' IA Park 0 c 16C 16E lr 20A vGreen,mgt Hesvl v A rt Park15A _ Park ParJ > a19A zppleVall y\Keller < < tt -R 'Pa a l Park o ,,,.-o Ov' R Y I 'r 156 ?� A 2 c .t� " 1 I Lac Wvon Park ry}�, Ir` 19B . N r Longridge161y=s e.1�7A Qaapryaikp� C1 obblestone_ly Pr Apple Ponds _ .� Park :� Park I 160th'St•W 0 0.25 mi 0.5 mi 1mi O ' • • • • DRAFT PLAYGROUNDS • • • • • • • LEGEND EXISTING & FUTURE ❑City Boundary City Park TENNIS COURTS Lake Schools O Greenleaf Elementary School TENNIS COURTS - EXISTING ©Falcon Ridge Middle School There are currently 22 tennis courts spread across 11 parks within the city of Apple Valley. ©Westview Elementary School 0 Apple Valley High School There are 22 additional school tennis courts that support recreational activities in the city, ©Eastview High School yet these are not considered in this plan or part of the city's park system,as they are not 0 Highland Elementary School/ maintained bythe city. Scott Highlands Middle School y O Dakota Ridge School/ Dakota Valley Learning Center/ The map below shows all the existingtennis court locations,both city-owned and school- Diamond Path Elementary School Y 0 Valley Middle School of STEM/ owned throughout the city.The table on the following page depicts a list of all existing Southview Elementary School 0 Cedar Park Elementary School tennis courts with their respective park location,park ID,and installation date. ■ High Density Residential Area Medium Density Residential Area Low Density Residential Area • • Tennis Court(Park) • Tennis Court(School) J . Q m cc g'S A Briar Oaks Park {3 D otaCoumyAleb�non o $ .0 ,il'R z I P c Valleprood Municipal ' Golf Course Minnesota Zoological Ga. . o 'CliapaBnal 0 jPark 1D E a Palomi Plkno c 1A �Neritage 4 Cedar Y 86 Belmont uPark IraP* h. mngtan Paik� ^mmnr. 2 Park c McAndrews Rd 6D Find a: '��A inter ♦e Park Park 7B ♦ Nordic g `� Park ep Ia. 8A • _ a �i`F-F7,t... Farquar Park pcAndrews Rd A 6A O. nleaf . Faith Park Greenleaf -- op 4A Park i;�. 1C ' dw Wallace Park Moeller 1 8C Su9C nset �s Wil dwood Park MI Galaaxie J � c Park Sunimerheld Park •s§`� Par exPark Ow w d c v a' a 13A • lOB 118 d 140th 5t W d khnrry.Cake .0 140th St W � 72,„ Canollwoodr j.g Scott r I RI'gg"ee� 4i_.,`ac 1,4C c � QPark mI. II v Pirli it 1 RobertL.6kksonPark 6 u t7 12A ;`! c ,�I� a 14D e o < "<9A'^` i Q 11 Fredl. Park o TintahPark I '` Afimagnet i parklargea 'Johan Gke u O Par '24 gaol t AM.9' A^' I 04 ParkWest D'eWneyPark 0 Hayes f > ,.''B 9B�od 1OA a Dial ImoAdPath Bi-L CA ark ` 'A_ppleGr Parkwe 0 Park u. St W '' 150th St W ve 150th St W Valley Duchess 16A Middles Park Pennock Il 20C "P,ark j, .%. 118A Em PYPath .3 Greeninincl Newel I Par d v A�pl Wile eVall 15A d Park ParkSir g aw19Aa� FasI rkPrkr tibd Re9`ttaPark c f 1. I 15B'�iE w ro71 o • >< Lac Lawn 0u ro V Park IP LL 19B S Illg1.1 -11P nil r ionqrid 16DII Quarr,Po rrt bWMtoBr= A Vark Apple Ponds ... Park 160th:StM 0 0.25 mi 0.5 mi 1 mi O APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PARK PARK NUMBER OF YEAR SERVICE ID PARK NAME COURTS INSTALLED AREA 1 1A Belmont 1 1992 1 2B Cedar Knolls 2 1994 2 14A Delaney 2 2005 4 8A Farquar Lake 2 2020 6 6C Greenleaf 2 2009 7 7A Hagemeister 4 2005 9 1C Heritage 1 1995 11 16A Pennock 2 1995 12 9B Redwood North 2 2021 14 11B Scott 2 1993 16 4B Wildwood 2 1990 ,* � TOTAL NUMBER OF TENNIS COURTS = 22 at1.. iri ijp .17;• 0,.. rr * X4 ' • }iA " .'.b'r 7. .•' r • y idr . - ..T ' f i 1 r I i i r * * 46 -Ammgrgaa,. ..r • • • • • • • PLAYGROUNDS • • • • DRAFT • • • (LEGENDTENNIS COURTS - FUTURE ❑City Boundary The plan for future tennis courts improvements includes maintaining and upgrading a total ■City Park of 13 tennis courts spread across 6 parks within Apple Valley's parks system,while 9 of the Lake existing tennis courts at 5 parks are not scheduled for replacement. ▪Schools The map below shows the tennis court locations that will remain and be upgraded (green 0 Greenleaf Elementary School ©Falcon Ridge Middle School dots),as well as those not identified for improvements at this time(black dots).The table on ©Westview Elementary School the following page depicts a list of all tennis courts that will remain and be upgraded with O Apple Valley High School their respective park location,park ID,and installation date. ©Eastview High School O Highland Elementary School/ Scott Highlands Middle School 0 Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School O Valley Middle School of STEM/ Southview Elementary School 0 Cedar Park Elementary School ▪ High Density Residential Area M Medium Density Residential Area Low Density Residential Area • Tennis Court(Park) *Tennis Court(School) v • Tennis Court Not to Be Replaced/ ¢ 2A d m.,. a A Briar Oaks Park N Dakota County Lebanon o HilliRe`gional',irk• ' x Valle Golf Municipal Minnesota Zoological Ga• 'o '' 1a S r. r d .m LI CHapanal ® JPark B 1D a - -- Palomino v 1C Pal ,2B, 1A Heritage Keollk-' .y 1Park Knolls -Y BB Belmont w - �. Park u Huntington Pare,/ i(�Ij'l,, LL c © mark i—•�.J c Pi Findlay. Lc 7A ♦a McAndrews Rd 6D -'eagemeister ♦ Nordic Park•�. Park 76 ♦ �., Park• -1 Long ake 8A I�,`lw�; lark- FSrquar Park McAndrews Rd 0 6A 6C Greenleal� Faith Park 1y 4B 4A Park 1f # 7C ��b sVildwood Wallace Park J f Moellei BC Sun et C sry' Pork MI• Galaxie v Park j Sunvner held Par z t Park Park if ..„ ..-�, av,� ) •J -d w ev v r v 'IlitkLOB < 11B d 140th StW a 13A • as ` Johnnp Cake o 140th St W v Canollwood� 70� Stott Par x _ �, Rld 0 x 14( ( 3 Park m i. Pa*, st Robert b..Erickson Park E i J 1 12A a •' i r }J`e 0 Fred AI. CePa�hle •o Tint hDPa Park 1 5 Ahmagane—t largen ^ 12 Park sj Park ,I'� ' Johnny Cake 0 r I 1 Ridge 14A r �PaAWesl• �rlaney Park ek I 10C © Hays r r Q Park 14B i 96 210A Diamond Path Redwood Park gF�arkk Apple Grove LL -P "150th St W ark 150th St W 150th SE W }- Valley16B 16A 20C Middle Duchess Pennock Embry Path park.. 'ilkPark c_P 22 16C 16E Z3A �*""a 20Ar-sGreenmq • Newel w Ap IeValle15A Park Park J II r �ta 19A a� tart PathKeller < y ,Regatta Park c .a Park 15Br va. 0*0 n • x 1 u o _ LacLavon t' v T p' 2 196 d N Park 208 16D .,.1�7A Qulaoint 1 Cobblestone Lake Longridde Dark I _�� Paik—� Park AppPathPonds Park 160th'5t•W ' 0 025 mi 0.5 m1 lmi O APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN • PARK PARK NUMBER OF YEAR SERVICE PARK NAME ID COURTS INSTALLED AREA 2 14A Delaney 2 2005 4 8A Farquar Lake 2 2020 7 7A Hagemeister 4 2005 9 1C Heritage 1 1995 12 9B Redwood North 2 2021 14 11B Scott 2 1993 TOTAL NUMBER OF TENNIS COURTS TO BE IMPROVED = 13 (9) TENNIS COURTS NOT SCHEDULED FOR NEAR-TERM REPLACEMENT: • Belmont • Cedar Knolls • Greenleaf • Pennock Wildwood ACON gp `` ; . Ir 44,30 I t ti ti • tiqpitatat' ; ka4i . `• y , • t _`aroma• . i • -Aim Saar. . .•r • • • • • • • PLAYGROUNDS • • • • DRAFT • • • LEGEND TENNIS COURTS - EXISTING LOCATIONS 0 City Boundary There are currently 22 tennis courts spread across 11 parks within the city of Apple ■ City Park Valley.There are 22 additional school tennis courts that support recreational activities Lake in the city,yet these are not considered in this plan or part of the city's park system,as I Schools they are not maintained by the city. 0 Greenleaf Elementary School The map below shows all the existing tennis court locations,both city-owned and ©Falcon Ridge Middle School school-owned throughout the city. 0 Westview Elementary School 0 Apple Valley High School ©Eastview High School 0 Highland Elementary School/ Scott Highlands Middle School 0 Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School Q Valley Middle School of STEM/ Southview Elementary School 0 Cedar Park Elementary School ▪ High Density Residential Area Medium Density Residential Area Low Density Residential Area _, . • Tennis Court(Park) Q L,. . a Tennis Court(School) € A griarOakZASPark N Dakota County Lebanon, '0 1 C - '.HilliRe`9ionalPark• z Valleywood Municipal Golf Minnesota Zoological Gardens O. u Park 1D Palomino 1C Park JEt v 1A Hertage Cedar d 86 Belmont ark KP°s` Huntington rk t.1 Park >, 0 ark Pi „J.., c McAndrews Rd 0Find Hagemeister Nordu NNW SPark 7B Park ,f Long rk Lake 8A e I /' FSrg oar Park a.•▪ l-• •• McAndrews Rd 0 6C1 6A Faith Park Greenleaf, , 'l 46 4A Park 1 7C P—•"�'6 Wildwood Wallace Park 1 8C Moellei Sunset s�$ Gala5xie ParkV summerheld Park Pahl Par 2 t •�rk C N V L > r ` 108 a 11B d 140th St W a JohnnpA(ake o 140th St W a I2 Carrollwood�" ;40� Stott Pdr x q, Nl�ge 0 x 1,4C 3 Parkl 3 m T Park,East Robert h.Erickson Park q a J 1 12A a ' r }J`e 0 Ir d I. CePa�hle _o - Tlntah14D •Park l ei Ahmaganeet largen ^ Park Gs Park ,I'• ' 12Johnn2Blake 0 r I 1 Ridge 14A r �ParklAesl• Delaney Park— ek �� 10,C © Hayes r > Park 14B 1 96 210A Diamond Path Redw0od Park 4 w Apple Grove LL Park "150th St W 150th St W 1 SOth St W }• Valley16B 16A 20C Middle Duchess Pennock Embry Pathpark.. ,� Park c^.7�2 16C 16E % •�1""a 20A • r-s Greening # Newel Apple Vallr e 15A Park Park J r �g a 19A all• EestParky Keller < y ,Regatta Park c .aPark 156r v 0� n • x 1 u o _ Lac Lavon t? v 73 p' LL 196 N Park 208 16D ,..17A Quarry Point Cobblestone Lake Longndge ( Park I nj paik—� Park f I Apple Donds ( Park 160th'St•W ' 0 025 nu O.Sml lrr O APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN LEGEND TENNIS COURTS - FUTURE LOCATIONS 0 City Boundary The map below shows the 6 parks where tennis courts will remain and be upgraded ■ City Park (green dots)as part of Apple Valley's park system.There are 22 additional school tennis Lake courts that support recreational activities in the city,yet these are not considered in ▪ Schools this plan or part of the city's park system,as they are not maintained by the city. 0 Greenleaf Elementary School ©Falcon Ridge Middle School 0 Westview Elementary School 0 Apple Valley High School ©Eastview High School 0 Highland Elementary School/ Scott Highlands Middle School 0 Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School Q Valley Middle School of STEM/ Southview Elementary School 0 Cedar Park Elementary School ■ High Density Residential Area — Medium Density Residential Area Low Density Residential Area _ • Tennis Court(Park) Tennis Court(School) a �2A k sr Mi... Q v' BrranhaksPark .• Dakota Countylebanon, ',c od m Valleywood Municipal La .- .re "NilliRe`gionslPark x Golf Course rral V Minnesota Zoological Gardens ••:o - ,► 1 B S u ...park 1D x Palomino c 1C Park ,2B► m 1A Heritage Cedar ai kg Belmont ,ark Vial - 3 Hunti8 ngton Park'J ':isa'."`'...: >' © ark Lc� J McAndrews Rd 6D Findlay. gemeister ♦ Noed Park Park 78 •:,"*‘ • Park Long Lake ..I 8A • - ;$,' d i- — �/JPark I `,•F Farquar Park McAndrews R 0 6A 6( Faith Park Greenleaf, 1 w 4B 4A Park I e 7C • ��h Wildwood Wallace Park .� Moeller.', BC 9C S'� Park J SA Pad Sunvnefield (alarm Park Sunset Park z Park iJ 5) •J d L L `• L CC ` 108 a 11 B i 140th St W a Johnop fake o t40th St W S v Carrollwood a Scott Par �: RlVggee O x 1,4C o 1 3 I Pak © i Park East Robert L.fricksonPark A T ( > 11AJ �•� Cedar Isle i ( a 14D ' I ✓ 9A Fred J. Park o Tintah Park' v Alma gnet -2 LargenPrk 128 Park s7 A, Johnny fake r I Ridge 14A PaAWest- Delaney 10IC © Hayes M.Park 14B 9B 10A A Diamond Path Redwod Z Park 4 ark Apple Grow Pzrk 150th150th St W 150th St W r. St W _ _ Valley168 16A 20C Middle Duchess Park Pennock OM= Embry Path NaArk ,� Park c^.O- 16C 16( I II L —+*""a 20A r-.1 Greening • Newel o Apple Valle 15A Park -� Park ) a 19A EestParky Keller < co 0;- Regatta Park o .a Park 156r O m To o • oc I a Lac aavon LiLL 19B � 1( Park 206 16D ..1�7A Quarry Point 1 Cobblestone Lake Longridge Park I �al Paik---.' Park AppParkPonds 6,, Park '` ' 160thrSt•W : 0 0.25 mi 0.5 mi I nor O ' • • • • PLAYGROUNDS • • • • DRAFT • • • LEGEND EXISTING & FUTURE ❑City Boundary City Park BASKETBALL COURTS Lake Schools O Greenleaf Elementary School BASKETBALL COURTS — EXISTING ©Falcon Ridge Middle School There are currently 21 basketball courts(4 full courts and 17 half courts)within the city of 0 Apple lValleyHighew tSchool ary School Apple Valley.There are 15 additional school basketball courts(4 full courts and 11 half courts) ©Eastview High School that support recreational activities in the city,yet these are not considered in this plan or part 0 Highland Elementary School/ of the cit 'spark s stem as the are not maintained b the cit . Scott Highlands Middle School Y y y Y y O Dakota Ridge School/ Dakota Valley Learmen e xn ni The map below shows all the existing basketball court locations,both city-owned and school- mond Path0 Valley Middle School of STEM/ owned throughout the city.The table on the following page depicts a list of all existing Southview Elementary School 0 Cedar Park Elementary School basketball courts with their respective park location,park ID,and installation date. ■ High Density Residential Area Medium Density Residential Area Low Density Residential Area o Basketball Court(Park) Basketball Court(School) e Q m ¢ N J A Brim Oaks Park 42D otaCoumy�leb�non o ,it"R-7 I P a Valleywood Municipal u Golf Course Minnesota Zoological Ga•• . o 16 E 'Chaparral Park 1D a I3sEPalomino c1A �lciiii 44 Belmont- ePa kge P en Po v Huntlngton Paik' r(t c Fin ., d 7A ♦° McAndrews Rd 6D ndla Ragw ister 7B ♦ Nordic gg `� Park inP ilk 1 SA a ,`lSj;.. , Fa arPark V pcAndrews Rd � 6A 0 6C I �~' -- Greenleaf Falt ark 1 40, 46 ce Park 7C er 1� J4. Wildwood GO Wallace Park 5A ir- Moeller j 8C *Sunset 'y : . P- Galaxie re Park SummerheJd Park s�`y Park � Park w d c v �� cc 1._ ç a11B d 140th St W d oA140thStWood " Scott x�8 T Park•Fast o Robertk0..ricksonPark . ) 11A u (r12A a 140 o 9 a Fred'J� imiL_Park o Dinah Park net ..,. Park Johnrj�Cake I k 0 �4.4I ■ rk•Wqeest 14A ParkWest DelmeyPark 10C r 4•. 1aik �;B jit . ..---.11 w6�od l0a a 0iamondPalh .'iOtark -;.Apple6rove LLk Park St W '"' 150th St W 150th St W IPI Valley aches, 16A Middle. (R•pa Pennock 11 20C P- ,arkr, Park Embry Path 18A Park _..x Greerong Newel a, y pleVall 15A °d Park Park > a 19A .g Fast Park Keller ,.e < y = Re9`ttaPark o 4 • Park - >d A e . c f • - 15B''1, d o 1 LacLavon u LL a Park 19B s IP 16DIii • QuarrYParrt illg1147410B bWeso_l' I Q1JA lonPankge Apple Ponds r r, Park Paik Park 160thnSt•W 0 0.25 mi 0.5 mi 1 mi O APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PARK PARK NUMBER OF COURT YEAR SERVICE PARK NAME ID COURTS SIZE INSTALLED AREA 1 1 D Palomino 1 Full Court 1996 4 4A Wallace 1 1/2 Court 1994 5 5A Galaxie 1 1/2 Court 1997 6 6A Faith 1 1/2 Court 1996 6 6C Greenleaf 1 1/2 Court 1998 7 7C Moeller 1 1/2 Court 1981 8 8A Farquar Lake 1 1/2 Court 1991 8 8B Huntington 1 1/2 Court 1990 9 9B Redwood North 1 Full Court 1998 11 1 1 A Fred J.Largen 1 1/2 Court 1998 12 12A Cedar Isle 1 1/2 Court 1998 14 14A Delaney 1 1/2 Court 1993 14 14D Tintah 1 1/2 Court 1997 16 16B Duchess 1 1/2 Court 1990 16 16C Greening 1 Full Court 1993 16 16A Pennock 1 Full Court 1994 17 17A Apple Ponds 1 1/2 Court 1994 19 19A Regatta 1 1/2 Court 2001 20 20A Apple Valley East 1 1/2 Court 1993 20 20B Cobblestone Lake 1 1/2 Court 2014 20 20C Embry Path 1 1/2 Court 2017 TOTAL NUMBER OF BASKETBALL COURTS = 21 PLAYGROUNDS • • • DRAFT • • • LEGEND BASKETBALL COURTS - FUTURE 0 City Boundary The plan for future basketball courts improvements includes maintaining and upgrading a ■City Park total of 21 basketball courts within Apple Valley's parks system,while converting the half court i Lake at Wallace Park to a full court and adding a full court at Heritage Park. •Schools The map below shows the future basketball court locations.The table on the following page 0 Greenleaf Elementary School depicts a list of all future basketball courts that with their respective park location,park ID,and ©Falcon Ridge Middle School installation date. 0 Westview Elementary School 0 Apple Valley High School ©Eastview High School 0 Highland Elementary School/ Scott Highlands Middle School O Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School 0 Valley Middle School of STEM/ Southview Elementary School 0 Cedar Park Elementary School ■ High Density Residential Area I, Medium Density Residential Area Low Density Residential Area _ __ • Basketball Court(Park) > / $ v `'' Basketball Court(School) a r 2A s m • Bnar,DAS_____k k k DakotaCourthylebanon, o eyw p� �, � `3B "HilliRe`gionslPatk w VGIolfColle&'Pact V' Minnesota Zoological Gardens o tP 16 0 k..r s • �hapa mai O • JPark 1D a _ _ _.. --- Palomino I rk nHerita a V CedarlA Y'Parkg J ',KnollBelmont Park HuntonPark'J c. © Park 6B�� ` o a 7A I f indlay. Sr McAndrews Rd 6D • f Hag Pa kilter ♦ Nordic l Parkes Park 76 ♦ �. Park_j Ad long lake 8A •.ey�1 a! J Fart oar Park 'McAndrews Rd iL 6A -'" 6C 2 Faily�ark • Greenleafi d i• /p 4B 4A Park 1 e 7C •I g.�,4 Jr.' Wildwood WallacePark QJ SA f f f, Moeller • SC ,9C Pad Gala tie 9 Park' Summrrfield Palk Park ti u"s. _ : . Park Q z rJ •J a te' a v v— t Cr RI' 108 a 11B a 140th St W a lohno fake /y o 140th 5t W • -o I - Canollwood -:: Scott Park rid _ m Rl�ge 6 Y 14C o 3 Parks -� q p eJ parkEast Robert h.Erickson Park q J �� 12 A V r o 0 11A� (edarlsle ° 14D 0 ' fred 1. Park — Tintah Park''IL :,)---A oLaren 0 knet • Park 0 -126..V` F �� •lohRidge.eR 8 .,Ridgqe_�: 14A '�PSilrWciN Drlaney Park . � 10 r l © Hayes Park ot 9B o 146 Fite 10A LL Diamond Path ar Apple Grove Park rh St W 'ark 150th St W 150th St W Valley �,p 166 16A 20C Middl V Pa�kss PennockIl F!ark� ,� Dark 18A 0 ParkEmb ath 16C gQ 16E �r"'a 20A ill Grtrnm Netvelor Ap le Valle 1SA Park Park ) a 19A 21111. EpleValle IltKeller < y m Regattak c Park 156r-o 4� n • x 1 La q q La. lacLavon ti ' cl 196 d �� 1 Park 206 r 16D Quarry Point Cobblestone Lake aiIII longndge J Dark Paik—� Park Apple Ponds Park 1 --- 160th St W 1 0 025mi O.Smi 1m, O APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PARK PARK NUMBER OF COURT YEAR SERVICE PARK NAME ID COURTS SIZE INSTALLED AREA 1 1D Palomino 1 Full Court 1996 4 4A Wallace 1 Full Court TBD 5 5A Galaxie 1 1/2 Court 1997 6 6A Faith 1 1/2 Court 1996 6 6C Greenleaf 1 1/2 Court 1998 7 7C Moeller 1 1/2 Court 1981 8 8A Farquar Lake 1 1/2 Court 1991 1 1C Heritage Park 1 Full Court TBD 8 8B Huntington 1 1/2 Court 1990 9 9B Redwood North 1 Full Court 1998 11 11A Fred J. Largen 1 1/2 Court 1998 12 12A Cedar Isle 1 1/2 Court 1998 14 14A Delaney 1 1/2 Court 1993 14 14D Tintah 1 1/2 Court 1997 16 16B Duchess 1 1/2 Court 1990 16 16C Greening 1 Full Court 1993 16 16A Pennock 1 Full Court 1994 17 17A Apple Ponds 1 1/2 Court 1994 19 19A Regatta 1 1/2 Court 2001 20 20A Apple Valley East 1 1/2 Court 1993 20 20B Cobblestone Lake 1 1/2 Court 2014 20 20C Embry Path 1 1/2 Court 2017 TOTAL NUMBER OF BASKETBALL COURTS = 22 PLAYGROUNDS 75 DRAFT LEGEND BASKETBALL COURTS - EXISTING LOCATIONS 0 City Boundary There are currently 21 basketball courts(4 full courts and 17 half courts)within the city of ■City Park Apple Valley.There are 15 additional school basketball courts(4 full courts and 11 half courts) i Lake that support recreational activities in the city,yet these are not considered in this plan or part ▪Schools of the city's park system,as they are not maintained by the city. 0 Greenleaf Elementary School The map below shows all the existing basketball court locations,both city-owned and school- ©Falcon Ridge Middle School owned throughout the city. 0 Westview Elementary School Q Apple Valley High School ©Eastview High School 0 Highland Elementary School/ Scott Highlands Middle School 0 Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School Q Valley Middle School of STEM/ Southview Elementary School QCedar Park Elementary School ■ High Density Residential Area _ Medium Density Residential Area Low Density Residential Area .__. • Basketball Court(Park) >; 2 Basketball Court(School) a• , r`e 8darOaks Park • Dakota Courrtytebanon Jai 3C e Valleywood Municipal €13 `iHilliRe`9ionalPark sr Golf(ourse t Minnesota Zoo Zoological Ga• o (tiapanat o JPark 1D ¢ - — ase Palomino w 11 Earle ,28► 1A Heritage Ut (edam y Belmont .,Park 1 iIP rs�� " Huntinggton Park'J >, © _ `Pr c C ii— Findla , ° 1 7A McAndrews Rd 6D Hagemeister 76 ��`\ ` ',. .-' :`.r •11 Nord) �Park vit rPark :.I r art J Park Long Lakek e 8A •..:�7Q! Fart tar Park 6:'f l .✓J 0'McAndrews Rd GA 6( Faitly�(Jark Greenleaf, 4 4B 4A Park 1 7( ��6f' Wildwood Wallaceark SAc gr Moeller'." 8C Sunset Pad Gala tie v Park.' Summer held Park Q �� Park Park .174..:• ., Y a i� 9� *J L > > cc I 1 m ` o. 108 a 11 B a 140th St W a lohno Cake /y o t40th St W ( 2 - Carrollwood Scott Park tO A:•-•,Ri�ge• 6 Y 14C Parks park East Robert L.Erickson Park E A J �� 12A © c L 118 4 Cedar Isle 14D Q i e3 }J` Frcd 1. Park o Tintah Park l Ahmagane�t O Largen Q Park s7 Park �� dohnnyB Cake 0 r 1 Ridge 14A roll �PaAWesl' Delaney Park Q © Hayes r Q Park oi 14B } 96 10A § Diamond Path Reddw od U Par Apple Grove Par Pzrk 150th St W 150th St W 150th St W _.e_ Valley �,p 168 16All Middle CJ Parks Pennock ll 20C �park.. .I ap�k I Q Park ath 0 dc 16C gQ 16E �r"'a 20A Greenm Newel Armlet p le Valle 15A Park Park ) �� a 19A a� EastParky •Keller ^< yn Regatta Park o ...Oak 156r v 4 n 1 • x 1 w o _ lac Lavon t? v 7 p' LL 196 d ,,,,,.---,-- Park I 20B a- 16D Quarry Point Cobblestone Lake Q.17A Longndge Park Paik—� Park AppPark Ponds Park 1 160thiSttW 1G 0 025 mi O.Smi lens O APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN LEGEND BASKETBALL COURTS - FUTURE LOCATIONS 0 City Boundary The map below shows the 22 parks where basketball courts will be located.The plan for future ■ City Park basketball courts improvements includes maintaining and upgrading a total of 21 basketball ' Lake courts within Apple Valley's parks system,while converting the half court at Wallace Park to ▪ Schools a full court and adding a full court at Heritage Park.There are 15 additional school basketball 0 Greenleaf Elementary School courts(4 full courts and 11 half courts)that support recreational activities in the city,yet these ©Falcon Ridge Middle School are not considered in this plan or part of the city's park system,as they are not maintained by ©Westview Elementary School the city. Q Apple Valley High School ©Eastview High School Q Highland Elementary School/ Scott Highlands Middle School Q Dakota Ridge School/ Dakota Valley Learning Center/ Diamond Path Elementary School Q Valley Middle School of STEM/ Southview Elementary School QCedar Park Elementary School ■ High Density Residential Area Medium Density Residential Area Low Density Residential Area . • Basketball Court(Park) Basketball Court(School) e e m cc tt; Briar Oaks Park .4. Dakota,County Lebanon El "�NiIIs,RegionalPark x Minnesota Zoological Garden o rt9 1 g s,Y a S _ �Aaparral o .JPark 1DFlip a 1 [ -•—• PalominoLima '01 k f1AHeritageJedar - x BB Park Jknollsemont ) -^ Park 3Huntington Park') © Park c c Findlaty, t o F 7A I McAndrews Rd 6D Park 1NagemeisterNordic ' Park 76 �. Parb "'� LoParkkeverke SA •�Z S! Fa rMcAndrews Rd n6Ci Greenleaf Fait ark Park I # 7C ` ,404 48 Wall Park Moellei f 1.B( �• h�, Wild wood SA —ir Sunset '� Park Galaxie ?ark Summerfield Park I Pori0 —r Pitt 9 L 1 OB a 11 B w 140th St W a lohnnyACake o 140th St W cc S v 122 Itarrollwood SottParki_ q,, RldgP 6 x 14C Park �' PiriVEafl Robert L Erickson Park m B �cj 12A © c o r > 11A� Cedar Isle _ t 140 o I O t9A a0 Fred l Park o Tintah Park Alimagnet 9 ".. LParkn '12B 0 Park 0 �� 'John^ Cake \ 1 Ridge 14A Park rest' Delaney Park J 1oc p01 © Hayes a Park148 4 1 9B l UA Diamond Path Redwood rn O Park Apple Grove Park h St W "Park LL 150th St W"150 150th St W _/., Valley �p16B 16A Middle V Parkss Pennock 20C �park,. ,./ Park 1 SA Embry Q 16C 16E rpll@p �r 'r 20A cc Mik Grmmnq� NewelarK ur -0 Apple ValleyCk 15A Park Park > Q 19A Fast Park Keller 4`- w Regatta Park o i ..*Park f s a = Y 156 A LL Lac Lavon L2 Si s7 196 d •r' �� Park 20B r 16D O.r1A Quarry Point Cobblestone Lake Longndge Park Park—� Park Apple Ponds illet a,J 1 i Park 1 160th St W 1 Fin 0 0.25 mi 0.5 mi 1 mi O ' • • • • PLAYGROUNDS • • • • DRAFT • • • W ,•("'Aiii:11101".. W4b7, .—) • 4 ki...4 .1, .. ,, 4..1;.,.„ , ‘ ,..4......__ ....,. ., . 41441CW ."4,11 . • 0 411 • , _z:..,..?..„..:, ,., ,_.,, , _ c...„,_q,, s,_ .: ' ,.._,, , ,., "... „.,s.,,i..,,,, ii ..,F.,. ,,,,Kirvl 1,m.1 ,,„. .1, ,e „ ( / 1111 , 4.1t .ws .4 77 T ``� J1 Ir{r • ¢t Si. r I til �' to�±t 1 ',A! i el :z.m, i r et. t , . 1 4. • ',i,� '' T, , • t, - J t ',1 r <� �• tiff' 1*IC' ! t. Al' li` -t. � `. I'. i.y '4 - i •f.r.71 `1- -. ' t. ' hy,4 s `t �`V,� 7 ' ;1ti) 1 c,• r ,Ci/, 1} f : i1 I ! i.. r "".1rE"1 Y t ' a T' 'r S } [ Shc �... �•.�.,I �;, �'y-� h. wK ` �\ tt .r fxi ��J�l f_(Il11cl1% I •�J,.k9`.if , _4. - +If' ni i 1 111111IgII1 r C rs,! ;� .. � ii _ ii �� ., ii!oirr illl ribb.,AilF_ _ _ r A 11111� _ / ; �• _ - —._= 1 gal , _` - .� �' .;,.:.-ter _ -. ,_ z_ tY 1 p er. ,' ma's. .' . _,`24iiiia 1� �S' �'� �i r "mot a'. ,. 9 1 1.A. 1 y I 1. VI`z 4' ,>. - `c 4; - ?:". , 17' =„1 'G;` 9 4 ' ;` ,e • ry 1101, i P'P4 F,':, .- r K ,/` yy- s I,' yt a 1 i ti c r t .+ y'1? o f z• Al.3 f` R t i t �i, , r c r q` i'1.2 l `� l }'l't�.�,,� _`t1 0- r r! t�/44`V�n�C �f le>. L `+f. �'". +. ° ' It•- ." 3 s� ''i. get.,-.r.a - % r-4_y�, t i.+:�i+!,J,ost''.f�.G r i,,n 3 FS-...A..�HA Jfx':'`> i 'J rd t } {iY` ` APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN PLAYGROUND REPLACEMENT FACILITIES Introduction The following pages contain descriptions and images of facilities and amenities that may be used to replace playgrounds in neighborhood parks. Play equipment is costly to purchase, install,and maintain, and typical playgrounds have a lifespan of 20 years.The facilities described on the following pages have a lower initial cost to build and should have a lower operations and maintenance cost.The facilities and amenities that may replace playgrounds include: • Open Lawn Space • Butterfly Garden • Community Garden • Basketball Court • Natural Play Feature/ Loose Parts Aug' 1 Boardwalk :h _ �:� — 0/lat. ,p 444 co <9 ot7 \ 44-AN , orteio Prri"!.. -di��j Pt_ilikt. t ;Nadi/ S Pim t _ 1040 ri_4•Ir i .., - # . _ - -..... .‘,:i, wcaz I J I 414 IIIPli 111 1 air Create Open 7 Lawn Space JIIIah I 1Jr, 1 � , AEI I ,, 7 ., ,_ Build new basketball • and tennis courts • PLAYGROUND REPLACEMENT IDEAS 11.1.101111 lb • 1� DRAFT OPEN LAWN SPACE Description Transitioning playgrounds to open space is one method for reducing maintenance costs within a park. By reducing the number of playground structures,we are able to allocate more funding toward maintenance in other areas of the park system. This extra space can be used for a wide range of activities.These activities could include picnics,frisbee, soccer, or even games like tag or capture the flag. Furthermore, open lawn areas can serve as gathering spaces for socializing and community events. The open lawn space may be used as a versatile area with minimal maintenance requirements.This approach allow us to adapt to the changing needs and desires of the community while keeping costs low.Additionally, it serves as a blank canvas for future development, should that occur down the road. PRECEDENT IMAGES .. ,...i." 1 4,4... ...„.. . ... 4 , • - •, ' + •I J . . 1".7Zerkie".111 .` , s ____ _ ( t........, ..,, -•7� rd ,,.ii•- S ,_. .• :- .��h � , sitm! . .. ..r iliek ---- •-f, ,-, - 1111M .:" � �I y �= iI N. Tom_- - .- l APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN BUTTERFLYDescription GARDEN A butterfly garden is another cost effective replacement option for park playgrounds. Butterfly gardens utilize a variety of plants to attract and support insects.These gardens provide nectar for adult butterflies to feed on and host plants for eggs and caterpillars to thrive. By incorporating a diverse array of plant species that bloom at different times of the year, butterfly gardens not only offer a continuous food source for butterflies but also enhance the overall aesthetic of the space in which they are located. The benefits of these gardens go beyond their environmental and aesthetic appeal. They also can be used as an educational tool, giving park users a chance to learn about the life cycle of butterflies and their positive effect on the ecosystem through interpretive signage. Incorporating butterfly gardens into parks and public spaces, communities can create immersive and enriching environments that benefit both people and wildlife alike. PRECEDENT IMAGES 4 < �,Y s �}L •itii i •A i', 4, ,• I ` I. �.. Arcjix,t tittx se- % _ _s `• ' , . 4 . 1,,k lat- •art � \� 0 'AC .x•£ }sf7.. ft. Q''*d �1 1 ;tooI r �,1p.��I. � ��% :\ yw, :�;rt'-.� ,it► v .g44 . ... 4 i tic.' y+• } ✓ :- �a .. 'T.. -4 ..-.0e._,..,„:„;,,,..) ;:17:- ..., .?..{Zt.7.: • .4 o.':41en- .‘* ' " -'tr.:4.'. ''''.70.•:t.,,,,' ''r I 1.41 tt • ' '1- ,,,,:. ..,:t. 4,,,,..44:..; *AN". • _p\lam h may: �L sf, te r)) - ' . Ile:, =* .,.._ t7-- -.5 ill I. V. - Asii,. r ' ; . 'lb. • '' ' ' Ikr-st. 116.. •44.. ' 4iiikta.,..0. _ -- ....• -57 ,4 / e:: 4 girill-a-is_ ,., ' • 1)," -fr-: -.If'fr ,,I . 'i "-. . : 44" 4 k ..., 3d ' .40 PLAYGROUND REPLACEMENT IDEAS 81 DRAFT IIP COMMUNITY GARDEN Description Community gardens offer a budget-friendly alternative to traditional park playgrounds.Their communal setup encourages shared maintenance duties, keeping upkeep costs minimal.Additionally,the construction expenses for planting beds are generally low,further contributing to their affordability. Beyond savings,they provide fresh produce, promoting healthy eating and food security.Gardens foster social interaction,cultural exchange,and mutual support. Additionally,they contribute to environmental sustainability by promoting green spaces, biodiversity,and urban agriculture. With benefits spanning recreation, nutrition,social connection,and environmental stewardship,community gardens are a multifaceted solution to community needs. Considerations for construction and maintenance: • Water service is needed at community garden sites • A perimeter fence should be provided with a lockable gate • Initial construction cost will be based on plot sizes,edging,soil modifications, path surfacing,fencing material,and other factors • Community gardens need a management structure to determine plot leases, general upkeep and an annual maintenance schedule PRECEDENT IMAGES I ' til Wr , - lb B Y ,K �• t 4410 ,i.. • e: •;l4I• ''',-,,, ,.. : : - A , s,. 5 �fi 1 Iii rai ii • y > ✓"; Slit it c 1 ,.1,• / '4- \ • ",• . APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN IPBASKETBALLDescription COURT A park basketball court presents a compelling alternative to replacing a park playground.While playgrounds typically require substantial investment in equipment, safety surfacing, and ongoing maintenance, basketball courts can be constructed with comparatively fewer resources.The simplicity of a basketball court's design and the durable nature of its materials often result in lower initial and long-term costs, making it a cost-effective option for park enhancements. Furthermore, a basketball court offers a wide array of benefits that cater to diverse age groups and interests within the community. Beyond serving as a space for recreational basketball games, it provides opportunities for physical exercise,skill development, and social interaction. A park basketball court serves as a focal point for active recreation and community engagement, attracting visitors of all ages and backgrounds. By providing a space for exercise, play,and social connection,a basketball court enriches the park experience and enhances the quality of life for residents in the surrounding area. PRECEDENT IMAGES Iliiiii,_ .- - -Z ilk ., , .,,_ .. All ., x 0 •°\; ". ' % . et a, 5, ,- 1 ' ,...p \ - 1 - r iik. �'��ez."-0---r= � �i+l...C• -.1�y:-'-'. � .t- �� �.Yt. �ie`L� �3+.s'�-_vi.-..Nt- -J • • • • ailaillell IIIIIIIIIIIIIIIIIIII —PLAYGROUND REPLACEMENT IDEAS • • • • DRAFT • • • NATURALDescription PLAY FEATURES / LOOSE PARTS Natural play features incorporate materials like logs, boulders,and plants to offer an alternative to traditional playgrounds.These elements are integrated into park landscapes to encourage children to engage with nature directly.With opportunities for balancing on tree stumps, climbing rocks,exploring mud kitchens, and interacting with water features, natural play areas foster creativity, physical activity,and social interaction. Choosing natural play features over traditional playgrounds presents numerous advantages. Not only are they cost-effective to install and maintain, but they also promote environmental sustainability by minimizing alterations to the site and encouraging the use of recycled materials. Moreover,these features provide opportunities for immersive nature experiences. By enhancing the quality and inclusivity of park spaces while nurturing a deeper connection to the outdoors, natural play features offer enriching play experiences for children and families alike. PRECEDENT IMAGES f • ar' tf: _ -' ~�'E;r•e•a c r . '•^�.i. -�' SIT i i.. ,,, .. , - ..,,,, -41, t .,,A44;'lififilfrk V 41t ' '4311 i i 14/4, :.... .��;a,� i 1 11 -. r,` •'. °*0 ,, A r . f1- :" - y 1 . . ,,.:',,,iii ,:',.:.'t •-•';=,,,.. :... - , , • ,_.,r.::',-, ..'... 4-..1*. ' ..,, ._,. .*44k'..taiir. 44L.,,,,:z.- —, >r�±i.= � 1:� ' _.":at�T'l'�J.� $:_( 1 • - ... �.i- a iy.+ • ,C. .. APPLE VALLEY NEIGHBORHOOD PARK AMENITY PLAN l „ AppValley PARK AMENITY PLAN City of Apple Valley, Minnesota July 2024 DRAFT Agenda z 0 0 1 0 • Park Amenity Study 0 0 ,. 1 ... 0 0 • Apple Valley Family Aquatic Center • Skate Park o. . .., o .1' 1> i.-9( -0 0 ° 1 ji 1 0 0 — () 214! - pf 0, o ! gi °I 0 0 cf 0 a oi o i , . , a oi 'r-1------ 4 1 7/11/2024 Apple Valley-Parks& Recreation-Experiences That Last a Lifetime 2 Park Amenity Study o a - _ r 3 W� C0117pOR1 - YLLSIEGRIN.l I1R[ 4Olf ..- _ YIMNESOi.(DpRWGI GRD[YS • 20 Park Service Areas1=31 nu NM I Ka ? © • 0.5 square mile to 1 square mile 1 N.."rdr.. I 7 MNMr.w+' O 6,43 • Demarcated by major roadways 4 5 8 :.�j J 9 1DYWRRlIO MRR $` v�IfgMSIW �I'Ja MSIW • 51 parks t S IGROIIWOOD MA v © I q IRtlJN .RETIR�R""i. gNNln URE " W.W P"RhIX4 MRYWESI 1 4 0 .IIR�,RlI rGR 12 ,- • 54 playgrounds �--9 IwRMM 0 11 13IPAAT • 21 basketball courts Jrs`• "�°"` —s I rzo • 22 tennis courts oft RE47AA.19 16 18P -� ;_` .Ml[NONO5IGR IL1 IOYIIDGIYW GAFG Ntl I AAA r+iivr PrR• 6OIMSIM, t 7/11/2024 Parks8:•::•.AppieRecrcalionvauey Apple Valley—Parks&Recreation—Experiences That Last a Lifetime ..: Park AmenityStudy — Playgrounds PARK SERVICE AREA 1 Located in the northwest corner of the city.PSA I has of 1.26 square miles and encompasses mostly low density residential areas,with some medium density and high density residential areas on the southwest corner and eastern side. Apple Valley There Belmon currently four lomneighborhood ,andH Heriks tage ral Park Belmont Park Palomino Park and Heritage Park)with playground equipment in this PSA.and the study calls for replacing the playgrounds at Belmont Park and Palomino Park PTA 1 will have a total of two playgrounds to remain and be upgraded in the future. • 57,479 population © ' ° PALOMINO PARK KEY MAP BELMONT PARK s,fl frt1__ e, - • 54 playgrounds •, 1 L11:��f14L1 • 1,064 people/playground High Density Residential Area Eusdng Park Playground to Remain Medium Density Residential Area • Neighbors 1 3 84 e o l e l a round (Eaga np p p YgI EXISTING Lakeville, Burnsville) PARK POPULATION POP2023 ULATION POPULATION NUMBER OF KIDS ID PARK NAME puun PutaT <9 PLAYGROUNDS (POP.IDS PER PLAYGROUND PARK SERVICE AREAL 3,087 3,220 302 12% 4 96 IA Belmont Park • 40 playgrounds = 1,437 people/playground ;o PaopmolPak IC Heritage Park FUTURE Six parks with multiple playgrounds PARK Pov DanoN roe IDS Da3loN POPULATION NUMBER OF K • ID If PARK NAME <9 PLAYGROUNDS (POPDS PER PLAYGROUND IA Belmont Park 113 Palomino Park 7/11/2024 :•::•.Apple c,o Apple Valley—Parks&Recreation—Experiences That Last a Lifetime 4 ..:Parks 8 Reecreation Park AmenityStudy — Playgrounds Park Change Conditio r I Park hange Condition Chaparral Community Garden Duchess Water Quality Improvement Heritage Basketball Court Newell TBD Wallace 2 to 1 Cobblestone 3 to 2 Faith 2 to 1 Nordic Community Garden Greenleaf 2 to 1 Long Lake Nature Play Alimagnet 2 to 1 Sunset Nature Play Redwood 3 to 1 Keller Canoe Launch/Fishing Pier Scott TBD Greening Playground/Water Quality Improvement Pennock Playground/Water Quality Improvement Fred J. Largen TBD 7/11/2024 ::•:.Apple vauey Apple Valley—Parks&Recreation—Experiences That Last a Lifetime ..:Parks 8 Rett ney Park AmenityStudy — Playgrounds -w Playg - hanged Condition WPRIMIII Alimagnet (1) Belmont Pennock Chaparral (garden) Apple Ponds Cedar Knolls Summerfield Kelley Duchess (TBD) Quarry Point Greenleaf (1) Findlay Palomino Keller (canoe/fishing pier) Galaxie Johnny Cake West Redwood (1) Hayes Newell (TBD) Wildwood Johnny Cake East Farquar Faith (1) Nordic (garden) Embry Path Long Lake (nature) Hagemeister Tintah Scott (TBD) Sunset (nature) Wallace (1) Longridge Heritage (bb crt) Apple Valley East Moeller Briar Oaks Carrollwood Cedar Isle Lac Lavon No Playground Delaney Fred J. Largen Huntington Valley Middle Apple Grove Cobblestone (N) Greening Diamond Path Regatta Cobblestone (S) Robert L. Erickson 7/11/2024 ::•:.Apple vauey Apple Valley—Parks&Recreation—Experiences That Last a Lifetime ..:Parks 8 Rett ney Current Future i 1A 7a la 1 a m-- ,BMA -,7 X�ii, t ,Il,t t 1f ' F.J XI� f AI^MuM2wb t I6rW Ir 4: i �L""1t y� rft P IA .si''' RR J4116, -' BB BN14 Ai ' %it n .., V,nl Jss ay�6, n•� ili M 66. E F/1A ram' —�'�` an'� P 6, `' p 1 mi McMdrPws Rd ,n a ri.i;:,r tipth M �;i,n can9g I,4Mdrevs Rd by Part �.Parl i BA Pon RmF 1B IH�nv Pail l^r9laa• h•11 N Aimhh MNnd'ewa Rd MI 4�:r McAndrews Rd _7� V « PibM „reeled, / (iU aah 4is46 lAAtwat NIA r n E uu•[I.1 B( AB u PM�iMbbblll���l���r -"' w,Ban 0 wM c"ax he timm,..,.n 5A t, wM ` / hh i �r ��al 'Srnel ''. wlK> � WIavP y'."i _ 8Cm1..,f •pg si13 a 1.0th51W • I]a(a. IAMhStW q a kal lit'. Y 1: I16 8 lIA y I a -.,r,•}Wr IY• J e 4w i-t.�� •. a G,mlw ,r IE Sac IIp1h5tW pi 0h5 .tn• 1!AfNSF4PiP1. , *'1 '"' til lA P� ©- ' 1±B dd Pel, ' r I % Ek". �iPl.a..e R �ee/98- 10A R o^^aii r,m h St VS �4^ ISdh StW ^I"ar�OO 11Rle6eee — '/"�!r ,L�6yKKtt I6A 'j h St W flh 159th St W 150th St Wr=�'a rspat to n Y.t. 166 IN I6A i++ ya�Iya -PA11 :a.,Di 6.1M°� 16E INla �'�� �n vi E,tlry�M41Xr . < a POSIBA 1 15A `, ° n, 19A 16(• lbE IL Y.lye ]pA_•Pn1 x tic �• m pnN. i� u r,C a ,1q�a758�i . j15trI4L ; n eme h J` j 19As� GuVahrp ° v 3 19B e Ynt o s : T`eII' • �� 158�9V ia1.a` nfip �.1�A ., „ ,,,...�I69th.5tW I`In.°' Appl Pmb hl P,iA y rl AIP I „ 160115 51 W 7/11/2024 :e:e Parks8AppieR°crcalionvauey Apple Valley—Parks&Recreation—Experiences That Last a Lifetime 7 ..: Park AmenityStudy — Basketball Courts Apple Valley ._. • 57,479 population - 4.1111111111 . • 21 basketball courtsadillillW -r• • 2,737 people/court L:_ ' ,, -- • Neighbors 2,301 people/playground ` . 4 ( Eagan, Lakeville, Burnsville) - I • 22 courts = 2,613 people/court • Need 3 more to compare to neighbors 7/11/2024 :•::•.A8 ppleRecrcalion valley Apple Valley—Parks&Recreation—Experiences That Last a Lifetime ..:•Parks Park AmenityStudy — Basketball Courts Locatio < c. = ' In- Palomino Cedar Isle Ali .).' t FR .14 Wallace Duchess M wit [ 9,.... le Galaxie Tintah WM«�M1 M I A --^^Pd-mD.,*i r 1t i.i iiiiz l i t ... pN4o.Pi. Faith Greening <° „M I } ��( N ".I si 4 k r fiL.. Greenleaf Pennock �~ '~ 1 g 1 g la ji k.IPlln 140 StW 8 ua St1.4 M ' 3 Moeller Regatta o I,� �,,;. � �., 1 , ...� o' Farquar Apple Ponds -leant. M �. „n'' —' Hunting ton Cobblestone `� °" R B. Pau tr- S W �S~ ISahS.W ISO.k St Delaney Apple Valley EastIfig�� ` '' o"22 i;;� �._ ISi1 i ~ JM i � i 19A ' [ .n�r Fred J. Largen Embry Path "" of 1 1 '":'a I �, M t% S IW ® a,iP a.Pb.l 4k Redwood Heritage I J �i ''''M° 'ter, '~"r 1 --Ilan s.v 7/11/2024 ::•:.Appievauey Apple Valley—Parks&Recreation—Experiences That Last a Lifetime 9 ..:Parks 8 Rccr!ey Park AmenityStudy — Tennis Courts Apple Valley • 57,479 population • 22 City courts (22 schools) F • 2,613 people/court ( 1,306 w/schools) • Neighbors 2,352 people/court ( Eagan, Lakeville, Burnsville) 1,659 w/schools 111111111.111111111 • Remove 10 tennis courts • 12 city/22 school = 1,691 people/court 7/11/2024 :•::•.Apple vauey Apple Valley—Parks&Recreation—Experiences That Last a Lifetime ..:Parks8Rvali y Park AmenityStudy — Tennis Courts Future Belmont (1) J�� � F/ Cedar Knolls (2) trip 'V'a 14 Delaney (2) Delaney (2) AA PIi Farquar (2) Farquar (2) move Rd 0 6( ~ ' r3 w4" 'A" MJ �(�•f 1 M Greenleaf (2) k '"� "', _11A ice kwte t lam slw � y 1,10n St « Hagemeister (4) Hagemeister (4) l� 'r s J 3 µ © II Ara, L p M Heritage (1) Heritage (1) 069* • In, r Pennock (2) uw ISM St ISGMNW Redwood (2) Redwood (2) � 1tA20( 16( 16l 0n ...�'�MCA Scott (2 lights) Scott (2 lights) ,�rv, #4 "'" �ry,-` 513 Wildwood (2) .. ,60 IAE 61 Ist AMINAMMINMAMIIe0119f14. 7/11/2024 ;;•;•Apple Valley Apple Valley—Parks&Recreation—Experiences That Last a Lifetime ..:Parks 8 Rccr!ey Park AmenityStudy Apple Valley Parks Project Schedule Apple Valley Parks Project Schedule Basketball Tennis Pickleball Skate Parking Basketball Tennis Pickleball Skate Parking Sign Playground Court Courts Backstops Trails Irrigation Court Park Lot Lighting Long Sign Playground Court Courts Backstops Trails Irrigation Court Park Lot Lighting Lake Park X X X Alimagnet Park X X X X Moeller Park X X X X X X Apple Ponds Park X X X Sunset Park X X X Belmont Park X X X X Valley Middle Park X X X X Cedar Knolls Park X X X X Wildwood Park X X X Chaparral Park X X Carrollwood Park X X X Duchess Park X X X Cedar Isle Park X X X X Faith Park X X X X X Delaney Park X X X X X X X X Embry Path Park X X X Greenleaf Park X X X X X Fred J.Largen Park X X X X Johnny Cake Ridge Park X X X Greening Park X X X X Keller Park X X Tintah Park X X X X X Newell Park X Apple Valley East Park X X X X X X Nordic Park X X Cobblestone Lake Park X X X X X Quarry Point Park X X X Longridge Park X X X X Redwood Park X X X X X X X Pennock Park X X X X Scott Park X X X X X Regatta Park X X X X X Apple Grove Park X X X Wallace Park X X X X Briar Oaks Park X X X X Farquar Park X X X X X X Diamond Path Park X X X Findlay Park X X X Huntington Park X X X X X X Galaxie Park X X X X X X Johnny Cake Ridge Park(East) X X X X X X X Hagemeister Park X X X X X X X Johnny Cake Ridge Park(West) X X X X X X X Hayes Park X X X X Lac Lavon Park X X X x Palomino Park X X X X Heritage Park X X X X Robert L.Erickson Park X X Kelley Park X X Summerfield Park X X X Approximately $20,000,000 in projects 100+ Projects - 5 Years to complete May have challenges due to inflation/projects costs — some may not be completed 7/11/2024 .APPple VR a� lle y Apple Valley—Parks& Recreation—Experiences That Last a Lifetime Park Amenity Study - Neighborhood Park Meetings • Meet in each park SEE WHAT'S PLANNED • Meetings July 30—Aug. 29 FOR THIS PARK! n • 5 :30, 6: 15, 7:00, and 7:45 p.m. IN • Promoted on web/social media Apple Valley Parks & Recreation sites Learn about the plans for your neighborhood park and join City staff ❑� :.�.• • Sign at every playground in the park to share your feedback! Scan the OR code to view the • More information on the website . ' . 1 . proposed plans and the schedule of community meetings. •}'{ 7/11/2024 :•::•.A8 ppleRecreation vauey Apple Valley—Parks&Recreation—Experiences That Last a Lifetime 13 ..:Parks Apple Valle Family Center ENTRANCE , THEMED ART. I] DEFINER LANDSCAPE • Mechanical/ADA/Slide and Pool LANDSCAPE SCREEN ' Col® - PICNIC LAWN Shell ° ,PICNIC® AL RE �aPE IIRI[Ipl1YRf • Shade/Games .° `��'/ ////�/I SUNOLAWN ,,, oROR"pR : A Tl R: z • Small Solar WOODEN PLATFORM " ;: RN FLEX • Fence/Landscaping �W `°'moo _ _ LU 111111 • Renaming/Theming cE® .pw°°°"• g g "" PICNIC FAWN' • • Eagan — Cascade Bay PROPOSED FENCE FENCE WAR CJANaDSCApc /LOW MINT .. (2 • Anoka — Bunker Beach PICNIC =° /�`" `v'�aPE PWITWRNM CAR • Shoreview — TropicsCABANAS HRMIP FENCE WAP 7/11/2024 •::::RarAp8 pleRacreaFia�Valley Apple Valley—Parks& Recreation—Experiences That Last a Lifetime . ks Apple Valley Family Aquatic Center SCAPE ,,_1_, E .�E • Renaming/ThemingTHEMED ART. I] LANDSCAPE ®� — a�P,�R�E..aR�E= r CABANAS • Splash Valley ° ° TURF P'P • OdySea — Aqua Park © ate,, '���;��P.E. ,NRF y / ////Iu �,I ras SUN LAWN • Orchard Springs - Aquatics ADIR°"°ACK CHAIRS: :'''ve. T� o r • Dock's - Pool & Patio _" ¢:P°°�°°N °pN FLEX I o I i Lai Lai AWN xO o — — PROPOSED FENCE kAPI C®p® � ARTIFICIAL tti66SURE q� PICNIC LAWN`^�'/fP • PROPOSED FENCE ® \iNFME°i • (2 -)A"a\ / PLATFORM CABANAS „ CABANAS 7/11/2024 •:: ppleRacreaFiaE Valley Apple Valley—Parks& Recreation—Experiences That Last a Lifetime •::ARarks8 Apple Valley Family Aquatic Center • Bids due August 27 , r ., p ' • --, *„. ' ' ..: )1. ,.' -:,: -.--:-..-.: ,. ' • Council approve contract amendment .iff • I r 4, with Terra September 12 (GMP Contract) r 1 • Contractors begin work September 16 At • Pool opens June 2025 .� �, . 4. . tffi ^ d • 7/11/2024 :•::•.Appievauey Apple Valley—Parks&Recreation—Experiences That Last a Lifetime ..:Parks8,Valley Apple ValleySkate Park • .Budget of $1,000,000 N ,f., *. ,, • kir'. 'r ,• ., ta v 7:14146164, S • Sourcewell Cooperative Purchasing erative 7 ' t • Spohn Ranch $750,000 contract • Design and Build • 10,000-15,000 square feet • NE corner of AVFAC parking lot _- t • Landscaping around perimeterMt . = - '� ki • •1.4,,.1 7: 7/11/2024 };:::Aeaacpple Valley Apple Valley—Parks&Recreation—Experiences That Last a Lifetime 17 .. vaxssano Apple ValleySkate Park • Council approve contract with r :, Spohn Ranch July 25 or August 8 ? - 1 • Work with the community to ~ " 4 design , , , . . y _ , • Skate Park event August 24 • Construction spring/summer 2025 • Open for use summer/fall 2025 1 Liiii . - 7/11/2024 :•::•.Appievauey Apple Valley—Parks&Recreation—Experiences That Last a Lifetime 18 ..:Parks8Rvali y • Qu est 1 o n s • 7/11/2024 ::::Aapple Valley Apple Valley—Parks&Recreation—Experiences That Last a Lifetime 19 ..:va�sn«n,00� • ITEM: 4.A. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Minutes of June 13, 2024, 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 13, 2024. 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 13, 2024 Minutes of the regular meeting of the City Council of Apple Valley, Dakota County, Minnesota, held June 13, 2024, 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 Hills, City Engineer Anderson, Community Development Director Benetti, City Planner Bodmer, Parks and Recreation Director Carlson, Deputy Police Chief Dahlstrom, Police Chief Francis, Human Resources Manager Haas, Finance Director Hedberg, Fire Chief Nelson, and Public Works Director Saam. Mayor Hooppaw called the meeting to order at 7:00 p.m. Everyone took part in the Pledge of Allegiance to the flag. Mayor Hooppaw asked the audience to join him in a moment of silence in honor of fallen Minneapolis Police Officer Jamal Mitchell. A moment of silence was observed. APPROVAL OF AGENDA MOTION: of Grendahl, seconded by Bergman, adding item 4.X - Approve Encroachment Agreement with Magellan Pipeline Company, L.P., for Project 2021-154, CMF Improvement &Expansion, and 2021-172 Police Garage, to 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. Mr. Tyler Williams, Galaxie Library Branch Manager, gave an update on library services and system and branch highlights. CONSENT AGENDA Mayor Hooppaw asked if the Council or anyone in the audience wished to pull any item from the consent agenda. There were no requests. MOTION: of Goodwin, seconded by Melander, approving all items on the consent agenda with no exceptions. Ayes - 5 -Nays - 0. CONSENT AGENDA ITEMS CITY OF APPLE VALLEY Dakota County, Minnesota June 13, 2024 Page 2 MOTION: of Goodwin, seconded by Melander, approving the minutes of the regular meeting of May 23, 2024, as written. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2024-89 appointing individuals listed in the resolution to serve as judges for the Primary Election to be held on August 13, 2024, in the City. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving receipt of the 2025 financial requirements of the Apple Valley Firefighters Relief Association, as attached to the Fire Chief's memo. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the reduction of financial guarantee for Dicks Valley Service from $70,400.00 to $48,786.00, and the release of financial guarantee for Orchard Place Trails & Landscaping, as listed in the Depai linent Assistant's memo. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2024-90 adopting 2024 performance measures and approving participation in the Performance Measurement Program. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2024-91 establishing parking restrictions and road closures for Freedom Days celebration events. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2024-92 setting a public hearing, at 7:00 p.m., on July 25, 2024, to consider vacating easements on and portion of Fontana Trail for Kelley Park Improvements. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2024-93 approving the final plat and Development Agreement for Applewood Pointe of Apple Valley Second Addition, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, adopting Resolution No. 2024-94 directing preparation of the Feasibility Study for Project 2025-104, 2025 Johnny Cake Ridge Road(147th to 140th Street) Improvements. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving Fee-For-Service work order with Tree Trust for Youth Employment Program in the amount of$11,800.00, and authorizing the Park Superintendent to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the AIA Agreement with Kraus- Anderson Construction Company for construction management at risk services for Project 2024-117, Redwood Park Reconstruction, associated with the 2023 CITY OF APPLE VALLEY Dakota County, Minnesota June 13, 2024 Page 3 Parks Bond Referendum, in the estimated amount of$1,219,324.00, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the AIA Agreement with Kraus- Anderson Construction Company for construction management at risk services for Project 2024-118, Kelley Park Renovation, associated with the 2023 Parks Bond Referendum, in the estimated amount of$888,019.00, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving Fiber Optic Indefeasible Right to Use Agreement by and between Dakota County as Grantor and the City of Apple Valley as Grantee, and authorizing the City Administrator to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the Lease Agreement with Scott- Carver-Dakota CAP Agency, Inc., for use of Apple Valley Community Center classroom and hallway north storage room space from July 1, 2024, through June 30, 2027, as described in the Parks and Recreation Superintendent's memo, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the Agreement for Multifunction Copier Rental and Maintenance with Loffler Companies, Inc., in the amount of $119,625.00, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving Change Order No. 1 for Project 2021-172, Police Garage, with various contractors for various amounts. Ayes - 5 -Nays - O. MOTION: of Goodwin, seconded by Melander, approving Change Order No. 1 to the agreement with Jerry's Transmission Service, Inc., d/b/a North Central Emergency Vehicles, for 2025 Fire Engine, Triple Combination Pumper, in the amount of an additional $3,879.00. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving Change Order No. 21 for Apple Valley Station#2 and Improvements to#1 , with various contractors for various amounts. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving Change Order No. 1 to the agreement with Alex Air Apparatus 2, LLC, d/b/a Alex Air Apparatus, in the amount of an additional $65.16, and accepting SCBA Compressor and Fill Station Installation at Fire Station 2 as complete and authorizing final payment in the amount of$7,223.80 Ayes - 5 -Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 13, 2024 Page 4 MOTION: of Goodwin, seconded by Melander, accepting Project 2024-102, 2024 Utility Improvements, as complete and authorizing final payment on the agreement with BKJ Land Co., Inc., in the amount of$1,040.25. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, accepting Project 2024-132, 2024 Ash Tree Removals Second Batch, as complete and authorizing final payment on the agreement with Ostvig Tree, Inc., in the amount of$64,954.63. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the personnel actions as listed in the Personnel Report dated June 13, 2024. Ayes - 5 -Nays - 0. MOTION: of Goodwin, seconded by Melander, to pay the claims and bills, check registers dated May 15, 2024, in the amount of$832,588.12; May 22, 2024, in the amount of$1,769,868.90, and May 29, 2024, in the amount of$1,984,046.95. Ayes - 5 - Nays - 0. MOTION: of Goodwin, seconded by Melander, approving the Encroachment Agreement with Magellan Pipeline Company, L.P., for Project 2021-154, CMF Improvement &Expansion, and 2021-172 Police Garage, subject to review and final approval by the City Administrator and City Attorney, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. END OF CONSENT AGENDA "MARY KREGER DAY IN APPLE VALLEY"PROCLAMATION Mr. Lawell introduced this item. Mayor Hooppaw then read the proclamation proclaiming June 13, 2024, as "Mary Kreger Day in Apple Valley". Ms. Mary Kreger, Independent School District 196 Superintendent, said it is very humbling. She thanked the Council for the amazing partnership. Mr. Michael Bolsoni, who will replace Ms. Kreger as Superintendent, assured the Council that the strong relationship and respect with the City will continue. Ms. Jackie Magnuson, Independent School District 196 Board Member, said she is very excited about the opportunities for Ms. Kreger during retirement. She said Mr. Bolsoni has the same work ethic as Ms. Kreger. MOTION: of Goodwin seconded by Grendahl,proclaiming June 13, 2024, as "Mary Kreger Day in Apple Valley" in recognition of her outstanding achievements as Superintendent of Independent School District 196 and her exemplary community leadership. Ayes - 5 -Nays - 0. CITY OF APPLE VALLEY Dakota County, Minnesota June 13, 2024 Page 5 "MUSIC IN KELLEY PARK"PROCLAMATION Ms. Mary Hamann-Roland and Mr. Craig Bryan, from the Apple Valley Arts Foundation, were present. Ms. Hamann-Roland invited the public to the 26th annual "Music in Kelley Park" concert series from 6:30 p.m. to 8:30 p.m. on Fridays in June, July, and August, and from 1:00 p.m. to 3:00 p.m. on two weekend days in September. 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. Mayor Hooppaw then read the proclamation. MOTION: of Bergman, seconded by Grendahl, proclaiming June 21 and 28; July 5, 12, 19, and 26; and August 2, 9, 16, and 23, 2024, from 6:30 p.m. to 8:30 p.m., and September 8 and 14, 2024, from 1:00 p.m. to 3:00 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. 2024 APPLE VALLEY FREEDOM DAYS Mr. Pat Gansmoe, Co-Chair of the Apple Valley Freedom Days Committee, reviewed the various activities planned for the 58th Annual Apple Valley 4th of July Freedom Days Celebration, which begins on June 28 and concludes on July 4. The parade begins at 1:00 p.m. on July 4 and the fireworks will begin at 10:00 p.m. that evening. Everyone is invited to enjoy the fun and participate in various events. MOTION: of Grendahl, seconded by Melander, accepting the Apple Valley Freedom Days Celebration and community festival schedule of events and authorizing temporary placement of signage on public property. Ayes - 5 -Nays - 0. DAKOTA RIDGE SCHOOL EXPANSION Ms. Bodmer reviewed the request by Independent School District 196 for a building permit authorization to construct a 13,000 sq. ft. addition on the north side of Dakota Ridge School. In conjunction with the project, the School District will need to relocate a shared lot line between Dakota Ridge School, located at 4629 144th Street W., and the ISD 196 Service Center property, located at 14301 Diamond Path. If the shared property line is shifted north, the existing perimeter drainage and utility easements can be vacated,because new easements will be dedicated with the new final plat. Mayor Hooppaw called the public hearing to order, at 7:41 p.m., to consider vacating easements over 4629 144th Street W. and 14301 Diamond Path. The Mayor asked for questions or comments from the Council and the public. There were none and the hearing was declared closed at 7:42 p.m. CITY OF APPLE VALLEY Dakota County, Minnesota June 13, 2024 Page 6 MOTION: of Grendahl, seconded by Goodwin, adopting Resolution No. 2024-95 completing vacation of all drainage and utility easements over Lot 1, Block 1, Rosemount School District Addition(4629 144th Street W.) and Lot 2, Block 1, Rosemount School District Second Addition (14301 Diamond Path), and authorizing the City Clerk to record the necessary documents. Ayes - 5 -Nays - 0. MOTION: of Bergman, seconded by Goodwin, adopting Resolution No. 2024-96 approving the final plat of Rosemount School District Fourth Addition and waiving the requirement for a development agreement, and authorizing the Mayor and City Clerk to sign the same. Ayes - 5 -Nays - 0. ORDINANCE SETTING MAYOR AND COUNCILMEMBERS SALARIES Mr. Lawell gave the first reading of an ordinance increasing the salaries of the Mayor and Councilmembers for 2025 and 2026. He presented data from the League of Minnesota Cities comparing the compensation of elected officials in comparable cities. Both the Mayor's and Councilmembers' salaries are below average compared to the surveyed cities. MOTION: of Goodwin, seconded by Melander, waiving the provision for a second reading and passing Ordinance No. 1130 amending City Code Section 30.05 by setting the salary of the mayor at $1,320.00 per month and the salary of each councilmember at $945.00 per month effective January 1, 2025; and setting the salary of the mayor at $1,386.00 per month and the salary of each councilmember at $992.00 per month effective January 1, 2026. Ayes - 5 -Nays - 0. COMMUNICATIONS Fire Chief Nelson provided an update on the Fire Station 2 construction project. He noted an open house/ribbon cutting will be scheduled in early September. Deputy Police Chief Dahlstrom said prior to tonight's meeting there was a groundbreaking event for the new Police Operations Building. He thanked the Council for their support. CALENDAR OF UPCOMING EVENTS MOTION: of Goodwin, seconded by Grendahl, approving the calendar of upcoming events as included in the Deputy City Clerk's memo and noting that each event listed is hereby deemed a Special Meeting of the City Council. Ayes - 5 -Nays - 0. MOTION: of Grendahl, seconded by Melander, to adjourn. Ayes - 5 -Nays - 0. The meeting was adjourned at 7:54 o'clock p.m. CITY OF APPLE VALLEY Dakota County, Minnesota June 13, 2024 Page 7 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. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Authorize Issuance of 1 to 4 Day Temporary On-Sale Liquor License for Apple Valley American Legion, Post 1776, at 14521 Granada Drive on August 24, 2024 Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk City Clerk's Office ACTION REQUESTED: Authorize issuance of a 1 to 4 Day Temporary On-Sale Liquor License to Apple Valley American Legion, Post 1776, by Minnesota Alcohol and Gambling Enforcement Division, for use on August 24, 2024, in the park/pavilion area located at 14521 Granada Drive. SUMMARY: Apple Valley American Legion, Post 1776, has submitted an application for a 1 to 4 Day Temporary On-Sale Liquor License. The application requests a license for liquor in the park/pavilion area located at 14521 Granada Drive. BACKGROUND: Temporary On-Sale Liquor Licenses are issued by the Minnesota Alcohol and Gambling Enforcement Division subject to approval by the City Council. BUDGET IMPACT: N/A • ITEM: 4.C. • •• ••• ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Receive 2023 Annual Comprehensive Financial Report Staff Contact: Department/ Division: Ron Hedberg, Finance Director Finance Department ACTION REQUESTED: Receive the 2023 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 2023 Annual Comprehensive Finance Report and reviewed the Management Report at the informal work session on July 11, 2024. 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 5) 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 2023 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 twelfth 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 2022 Annual Comprehensive Financial Report. The Popular Annual Financial Report for 2022 received the Award for Outstanding Achievement in Popular Annual Financial Reporting program administrated by the GFOA, for the sixth 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 City of Apple Valley, Minnesota Year Ended : December 31, 2023 „).. :•(4..;:. fri . ,-,...tp,; , • .1, ..:i• f •., •y,-"v; j. . ?....: tg,to vie -utaYAF„ : ryi.strfl• e..., ,ylek-tro.-. ..4-I,. • :'(:.4:?%4 n 1' all'il•ir .' -- t .141*(,,..,:••,,,') .i,4-1.1.....:4, N i•''..`a; .etic..., ,...44-4•0 P• i•. . 1 .•43.•4..1).SI'''..C...1„W 4.1 ' • • • t 'era'fp, • .11Z., th ,6 i.e.*,••i. :. • •• 1. • • • • f • ... '' i i ;• /(:::' ci . i A in t ii,..A0 6., )41441k: if. "eN f t • lki Iv, -jt• .4**11111°51r1111"4".49 1 7 ps, .:-..t..,, •- 01 ., . ..... Virt ,407 It lilee',. ‘ttlitt itr 1, a iffeitor- . t- t 0 r 7, IV, CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Annual Comprehensive Financial Report for the Year Ended December 31,2023 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 ORGANIZATIONAL STRUCTURE ii LETTER OF TRANSMITTAL CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING x FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 1-4 MANAGEMENT'S DISCUSSION AND ANALYSIS 5-20 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements Statement of Net Position 21 Statement of Activities 22-23 Fund Financial Statements Governmental Funds Balance Sheet 24-25 Reconciliation of the Balance Sheet to the Statement of Net Position 26 Statement of Revenue,Expenditures, and Changes in Fund Balances 27-28 Reconciliation of the Statement of Revenue,Expenditures,and Changes in Fund Balances to the Statement of Activities 29 Statement of Revenue,Expenditures, and Changes in Fund Balances— General Fund—Budget and Actual 30 Proprietary Funds Statement of Net Position 31-34 Statement of Revenue,Expenses, and Changes in Net Position 35-36 Statement of Cash Flows 37-38 Notes to Basic Financial Statements 39-80 REQUIRED SUPPLEMENTARY INFORMATION PERA—General Employees Retirement Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 81 Schedule of City Contributions 81 PERA—Public Employees Police and Fire Fund Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability 82 Schedule of City Contributions 82 Apple Valley Firefighters' Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios 83 Schedule of City Contributions 84 Other Post-Employment Benefits Plan Schedule of Changes in the City's Total OPEB Liability and Related Ratios 85 Notes to Required Supplementary Information 86-94 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 95 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 96 Nonmajor Special Revenue Funds 97 Combining Balance Sheet 98-99 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 100-101 Nonmajor Debt Service Funds 102 Combining Balance Sheet 103-104 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 105-106 Nonmajor Capital Projects Funds 107-108 Combining Balance Sheet 109-112 Combining Statement of Revenues,Expenditures, and Changes in Fund Balances 113-116 General Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 117-122 Road Improvements Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 123 Future Capital Projects—Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 124 Cable TV Special Revenue Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 125 Valleywood Golf Special Revenue Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 126 EDA Operations Special Revenue Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 127 Education Building Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 128 Capital Building Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 129 Cable Capital Equipment Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 130 Cable Capital Equipment/PEG Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 131 Park Facilities Maintenance Capital Projects Fund Schedule of Revenue, Expenditures, and Changes in Fund Balances— Budget and Actual 132 Fire Facilities Maintenance Capital Projects Fund Schedule of Revenue,Expenditures, and Changes in Fund Balances— Budget and Actual 133 CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Table of Contents(continued) Page SUPPLEMENTARY INFORMATION(CONTINUED) Combining and Individual Fund Statements and Schedules(continued) 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 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, 2023 ELECTED OFFICIALS Term Expires Clint Hooppaw Mayor December 31,2026 John Bergman Councilmember December 31,2026 Thomas Goodwin Councilmember December 31,2024 Ruth Grendahl Councilmember December 31,2024 Thomas Melander Councilmember December 31,2026 ADMINISTRATION M. Thomas Lawell City Administrator Pamela Gackstetter City Clerk Ronald Hedberg Finance Director/Treasurer Matt Saam Public Works Director Nick Francis Police Chief Matt Nelson Fire Chief Tim Benetti Community Development Director Eric Carlson Parks and Recreation Director Joe Rotz 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 cPlanEconomic ning Development -" Commission Authority City Attorney(contractual) City Administrator Ad r Community Finance Administration Police Fire Parks& Public Development Recreation Works • `-71 T-' 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 Appleil 7100 147th St. W www.ci.apple-valley.mn.us Valley Apple Valley, MN 55124 June 13,2024 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, 2023, 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, 2023, 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, 2023, 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. The 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 2023 population of 56,252, according to the Metropolitan Council. CITY OF APPLE VALLEY I S I� r . i _0, l-- — — i , —..- , *Al St. Paul -'1111M111AV" Minneapolis f .-1, ?I-Hi r l MUM - l‘— — onaI— aaa ,, 1 i 41:16 wit ad i Madl fAen tCe Regbnel Trartzi[Center liilb f METRO Red Line Apple Z A�S valley —L, .(... , . 0 2-5 5 10 15 20 Miles METRO Red Line - A ii, Connection to Central Cities ---- and MSP International Airport CI -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 2023,for example,is 2.0 percent,compared to the state of Minnesota's rate of 2.9 percent and the national unemployment rate of 3.5 percent. Unemployment Rate Dec. 2023 Dec. 2022 Dec. 2021 Dec. 2020 Dec. 2019 City of Apple Valley 2.0% 2.2% 2.0% 4.0% 2.6% Dakota County 2.2% 2.7% 2.4% 4.3% 2.9% State of Minnesota 2.9% 3.2% 2.6% 4.9% 3.2% National 3.5% 3.3% 3.7% 6.5% 3.4% (Source:MN Dept.of Economic Development) -V- Housing Values Home values in the Cityare continuing a positive Assessors Estimated Market Value b Median Value Homesteaded Residential trend,reflecting the current strength of the local housing $ '°°°°° market. The County Assessor's estimated residential 5350.000 SI51.400 market value for the median valued home increased S302.300 $300.000 — approximately 16.6 percent for 2023, which is at a „,,,=mtp '°° historic pace when compared to previous years. S2s0,00° 5.,�,ao ' '''°° Assessor values for 2024 and 2025 show valuation S200.000 increases moderating. s,s0.000 u w r w R en gn y,E n R R R Increase in Median Value Home Tax Payable Year 2018 6.2% 2019 9.0% 2020 6.7% 2021 3.0% 2022 6.0% 2023 16.6% 2024 2.8% 2025 (Preliminary) (0.9%) 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 estimated at 56,252 by the Metropolitan Council for 2023. The average age is 38 and the median household income is estimated at $97,588 in 2022 by the American Community Survey, compared to an average age of 32 and household income of$90,162 as reported in the 2020 U.S. 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 2023, a total of$21.7 million of market $e $160 value was added to the City's tax base and se • s14° current data indicates is increasing for the s s, coming year. Total market value increased, > $s $120 approximately 16.1 percent, to $7.7 billion for ss $l°° _ o 2023, resulting from market value appreciation a_a • $8° =E and additional residential construction. a sso f Conditions look to improve with county assessor $ u - data for payable 2024 showing a 4.8 percent increase to$8.1 billion in total city-wide taxable a $20 market value, of which$71 million results froms 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 new construction for payable 2024 and eel.New Market Value Added(in millions) Total Market Value(in billions) $297 million in appreciation in existing properties. Major Initiatives In 2023,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 2023, 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 r has averaged 80 units per year, and 2023 saw Residential Building Permits 17 single-family units constructed, valued at goo $4.1 million. In 2023, there were no new 200 multi-family permits issued for construction, as the previous permits projects are being completed S00 and absorbed into the marketplace. The taxable '00 value of these recent projects will come online for 300 taxes payable in 2023 and into 2024. In 2022,the 700 permitting and construction start of Applewood Point, a 98-unit project, took place, with its 2014 2015 2016 2011 2016 201f 2W0 2021 2022 2023 completion achieved in late 2023. • total Re,dental UnAs .we F.rttRy Units The construction of new single-family properties Residential Construction(new 8 remodeling)Values continues at a lower level than previous history, S60'00°•°0° which results from the lower availability of fully sS0•m0.°oo developed lots,the valuation added by remodeling $eo.oo°.000 and renovations is being maintained at a high ssa000000 _ level, valued at over $38.6 million. This reflects homeowners' continued interest in investing in uo•000•000 their properties. s'°°0o.00o S 2014 2015 2016 2012 20111 2011i 2020 2021 2022 2of Commercial Development —New SKI&Family Re,ident..l Construction V.1ue —Residential Alteration Value, Commercial and industrial development - continued to improve in 2023, with total Commercial-Industrial Construction improvement values, including commercial Value alterations,totaling$54.5 million. 5loom,000 New permitted commercial construction projects 580,000,000 included a number of retail locations, including Sbo 000 000 Cider Ridge Marketplace, Floor and Decor Store, Lunds & Byerly's grocery store, new Health Wow." Partners Clinic, Chafin Vet Clinic, Popeye's 520,000,000 Louisianna Kitchen, a new Chase Bank location, Schuler Shoes, along with a number of tenant 5 buildouts at the Orchard Place development near 2014 m1s 2016 7017 2o1e 7019 2020 7021 2022 2023 157th Street and Pilot Knob Road. • Total Commercial Construction Velure Commercial projects permitted in 2022 and completed in 2023 include the 117,000 ft2 Apple Valley Commerce Center and the 112,000 ft2 Johnny Cake Business Center. -vii- Upcoming initiatives include: Orchard Place Commercial—Mixed-Use Business Campus In 2024,approximately 350 acres of mixed business campus will continue to be master planned,with some mixed uses proposed beginning development in the area having already been recently mined for aggregate. Significant public infrastructure improvements, including roads, trails, ponding, and park improvements, will be part of the plan and coincide with private development. Open to Business—Since its inception in 2013,the Open to Business(OTB)program has assisted individual businesses and entrepreneurs that need business advice, counseling, and access to capital that is not available from the commercial banking system. Experienced advisors offer their services free of cost due to the collaboratively funded effort with the Apple Valley EDA and the Dakota County Community Development Agency. The program has provided direct financing to help fill gaps for these smaller businesses in order to receive larger loans from traditional lenders. In 2021 and 2022, OTB served over 30 Apple Valley business inquiries,which included residents seeking to develop a business, and businesses seeking to move into the City by providing assistance in developing business plans and applying for financing. Also in 2021, OTB launched the OTB Business Boot Camp; new business strategies for marketing,planning,and updating business plans.A greater emphasis is placed on internet marketing, sales, and the role of social media and online purchasing. In 2023, OTB provided one-on-one business advising to 29 local businesses(76 percent startups vs.24 percent existing businesses) and contributed over 250 hours of technical assistance. This assistance eventually helped secure over $115,000 in direct lending; almost $350,000 in owner equity; and just over $300,000 in access to capital for businesses. Apple Valley Lincoln/Ford Redevelopment—A redevelopment of the Apple Valley Collision property to a 28,000-sq. ft. Apple Auto Lincoln dealership,located at 7125 151st Street West. Apple Valley Square 7th Addition — A proposed subdivision of Apple Valley Square 4th Addition into two lots,with the construction of a 2,347-sq. ft.restaurant. 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 2023, over $11.3 million was invested to maintain the infrastructure and included the following significant projects: • Reconstruction of street and utilities on Walnut Lane and Juniper Lane and the Greenleaf 4th Subdivision area. • Reconstruction of Hayes Road from 140th to 150th Streets. • Street and utility improvements on 142nd Street from Cedar to Galaxie Avenue. • Street improvement on Hayes and 157th Streets. • Additional resurfacing of streets throughout the community to preserve their useful lives. Long-Term Financial Planning In developing the annual budget,the City follows five core fiscal principles. These include: • Focus on the provision of basic city services and fund their provision at adequate levels. • Estimate anticipated revenues at realistic levels. • Retain adequate reserves to protect against fiscal uncertainty. • Anticipate continued community growth and program capital improvements to serve our growing community. • Demonstrate strong stewardship of existing infrastructure and plan for its repair/replacement in a proactive manner. -viii- Each year, the City adopts a five-year Capital Improvement Plan (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 2024-2028 CIP identifies $279.3 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 2024-2028 CIP includes $73 million of various park improvements authorized by citizens in a park referendum held in the fall of 2023, the continued street and utility reconstruction and reconditioning program, which totals $56.2 million over the next five years, and $53 million of building improvements at the Central Maintenance Facility and a new fire station and a new police operations/garage building, funded with the issuance of capital improvement 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, 2023, the effective duration of the investment portfolio was 1.71 years, compared to an effective duration of 1.96 years at December 31, 2022. The City's average return on investments in 2023 was 4.96 percent, compared to 2022,which was negative 4.41 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 31,2022. This is the 12th 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 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 Ronald Hedberg Finance Director -ix- GD 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, 2022 ei 2..A... P- 2j4n Executive Director/CEO -x- FINANCIAL SECTION PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA .I Y 1. ..-(R 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 REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS 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, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of December 31, 2023, and the respective changes in financial position, and,where applicable, cash flows thereof,and the 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 of the notes to basic financial statements, in fiscal 2023, the City adopted new accounting guidance, Governmental Accounting Standards Board (GASB) Statement No. 96, Subscription-Based Information Technology Arrangements. 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 for 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 supplementary information, 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 13, 2024, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. Wail , K - - c' . , P. A . Minneapolis,Minnesota June 13,2024 -4- CITY OF APPLE VALLEY Management's Discussion and Analysis Year Ended December 31,2023 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, 2023. 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 $319,886,025 (net position). Of this amount, $63,651,756 (unrestricted net position) may be used to meet the City's ongoing obligations to citizens and creditors; $24,923,802 is restricted for specific purposes(restricted net position); and $231,310,467 represents the net investment in capital assets. The City's total net position increased by$21,813,227 during the year ended December 31,2023. • As of the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of$72,522,093, a decrease of$1,694,979. • At the end of the current fiscal year, unassigned fund balance for the General Fund was $21,306,237, or 55.7 percent, of total General Fund expenditures based on 2024 budgeted expenditure levels. • The City's long-term debt decreased by$1,958,259, or 5.0 percent, during the current fiscal year. • The City implemented Governmental Accounting Standards Board (GASB) Statement No. 96, Subscription-Based Information Technology Arrangements (SBITAs), in fiscal 2023. This standard provided new guidance on the accounting and reporting for SBITAs for government end users. Implementation resulted in the reporting of new "right-to-use" technology subscriptions assets and subscription liabilities for certain SBITAs. However,the implementation did not result in the restatement of beginning net position or fund balances. This change is further described in Note 1 of the notes to the basic financial statements. 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. Capital Projects Fund, Construction Projects Capital Projects Fund, and Future Capital Projects — Capital Projects Fund, all of which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for its General Fund, Road Improvements Capital Projects Fund, Future Capital Projects — Capital Projects Fund, Cable TV Special Revenue Fund, 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, Cable Capital Equipment/PEG Capital Projects Fund, Parks Facilities Maintenance Capital Projects Fund, and Fire Facilities Maintenance 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 nonmajor 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$319,886,025 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 31,2023 and 2022 Governmental Activities Business-Type Activities Totals 2023 2022 2023 2022 2023 2022 Assets Current and other assets $ 97,195,524 $105,762,189 $ 30,939,898 $ 27,547,766 $ 128,135,422 $133,309,955 Capital assets,net 140,644,038 124,505,762 120,739,836 117,192,161 261,383,874 241,697,923 Total assets $237,839,562 $230,267,951 $151,679,734 $ 144,739,927 $389,519,296 $375,007,878 Deferred outflows of resources Pension plan deferments $ 17,867,013 $ 19,321,004 $ 504,692 $ 836,223 $ 18,371,705 $ 20,157,227 OPEB plan deferments 392,616 415,620 73,562 74,325 466,178 489,945 Total deferred outflows of resources $ 18,259,629 $ 19,736,624 $ 578,254 $ 910,548 $ 18,837,883 $ 20,647,172 Total assets and deferred outflows of resources $256,099,191 $250,004,575 $ 152,257,988 $ 145,650,475 $408,357,179 $395,655,050 Liabilities Other liabilities $ 8,772,818 $ 10,693,070 $ 1,442,861 $ 1,369,225 $ 10,215,679 $ 12,062,295 Noncurrent liabilities 42,592,708 59,726,764 13,589,264 15,451,976 56,181,972 75,178,740 Total liabilities $ 51,365,526 $ 70,419,834 $ 15,032,125 $ 16,821,201 $ 66,397,651 $ 87,241,035 Deferred inflows of resources Lease revenue for subsequent years $ 4,556,527 $ 5,649,059 $ — $ — $ 4,556,527 $ 5,649,059 Pension plan deferments 15,477,787 3,205,568 615,048 45,720 16,092,835 3,251,288 OPEB plan deferments 1,199,412 1,222,290 224,729 218,580 1,424,141 1,440,870 Total deferred inflows of resources $ 21,233,726 $ 10,076,917 $ 839,777 $ 264,300 $ 22,073,503 $ 10,341,217 Net position Net investment in capital assets $ 119,581,864 $115,728,602 $111,728,603 $ 107,099,860 $231,310,467 $222,828,462 Restricted 24,923,802 17,729,142 — — 24,923,802 17,729,142 Unrestricted 38,994,273 36,050,080 24,657,483 21,465,114 63,651,756 57,515,194 Total net position $ 183,499,939 $169,507,824 $136,386,086 $ 128,564,974 $319,886,025 $298,072,798 Total liabilities,deferred inflows of resources,and net position $256,099,191 $250,004,575 $152,257,988 $ 145,650,475 $408,357,179 $395,655,050 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$63,651,756 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$13,992,115, and an increase in business-type activities of$7,821,112, for a net total government-wide increase of $21,813,227 in net position. -8- Capital asset additions financed with grants, a property tax levy, and available internal resources caused the increase in the City's capital assets. Changes in the City's proportionate share of two state-wide defined benefit pension plans administered by the Minnesota Public Employees Retirement Association contributed to the changes in noncurrent liabilities and deferred inflows of resources. Increases in restricted net position related to amounts restricted for capital acquisition. The following table provides a condensed version of the Statement of Activities for the year ended December 31, 2023 with comparative amounts for the year ended December 31, 2022: Table 2 Change in Net Position for the Years Ended December 31,2023 and 2022 Governmental Activities Business-Type Activities Total 2023 2022 2023 2022 2023 2022 Revenues Program revenues Charges for services $ 9,622,062 $ 10,252,051 $ 29,923,443 $ 28,552,473 $ 39,545,505 $ 38,804,524 Operating grants and contributions 4,566,304 1,922,964 - 50 4,566,304 1,923,014 Capital grants and contributions 7,451,604 8,147,595 5,969,129 2,288,860 13,420,733 10,436,455 General revenues Property taxes 32,508,106 30,890,241 121,000 121,000 32,629,106 31,011,241 Other taxes 147,716 164,660 - - 147,716 164,660 Franchise taxes 1,229,429 1,277,756 - - 1,229,429 1,277,756 Grants and contributions not restricted to specific programs 125,944 255,541 - - 125,944 255,541 Other 18,148 49,836 - - 18,148 49,836 Investment earnings(losses) 3,691,110 (2,877,931) 1,039,595 (877,390) 4,730,705 (3,755,321) Gain on sale of assets 210,686 95,926 7,895 - 218,581 95,926 Total revenues 59,571,109 50,178,639 37,061,062 30,084,993 96,632,171 80,263,632 Expenses General government 8,535,673 8,253,575 - - 8,535,673 8,253,575 Public safety 16,937,626 15,362,005 - - 16,937,626 15,362,005 Public works 11,637,069 11,621,460 - - 11,637,069 11,621,460 Parks and recreation 10,417,136 9,419,650 - - 10,417,136 9,419,650 Interest and fiscal charges 694,490 555,535 - - 694,490 555,535 Municipal liquor - - 10,075,982 9,962,867 10,075,982 9,962,867 Sports arena - - 1,107,393 1,031,625 1,107,393 1,031,625 Water and sewer - - 11,851,009 11,281,814 11,851,009 11,281,814 Storm drainage - - 2,678,546 2,402,836 2,678,546 2,402,836 Cemetery - - 231,435 204,912 231,435 204,912 Street light utility - - 652,585 544,161 652,585 544,161 Total expenses 48,221,994 45,212,225 26,596,950 25,428,215 74,818,944 70,640,440 Increase in net position before transfers 11,349,115 4,966,414 10,464,112 4,656,778 21,813,227 9,623,192 Transfers 2,643,000 1,625,190 (2,643,000) (1,625,190) - - Change in net position 13,992,115 6,591,604 7,821,112 3,031,588 21,813,227 9,623,192 Net position-beginning 169,507,824 162,916,220 128,564,974 125,533,386 298,072,798 288,449,606 Net position-ending $183,499,939 $169,507,824 $ 136,386,086 $128,564,974 $319,886,025 $298,072,798 Governmental Activities-The City's net position for governmental activities increased by$13,992,115, or 8.3 percent, after $2,643,000 of net transfers from business-type activities. Key elements of this increase are seen in the table above. -9- Revenues increased overall by$9,392,470, or 18.7 percent. This change included: • An increase in operating grants and contributions,resulting from the additional public safety state aid revenue recognized in the current year and due to the spending of the American Rescue Plan Act(ARPA)grant during the year. • An increase in investment earnings (losses), due to increases in interest rates and favorable fair value adjustments on the City's investment portfolio. Expenses increased overall by$3,009,769, or 6.7 percent. This increase included: • The parks and recreation function increased $997,486 related to increases in parks maintenance-related expenses and improvements at the Valleywood Golf Course. • The public safety function increased$1,575,621,mostly in police personal service-related costs. The following graphs reflect revenue by source in the governmental activities the last two years: 2023 Revenues by Source—Governmental Activities Other Charges for 7% Services 16% ---------.14 Grants Taxes— 20% 57% 2022 Revenues by Source—Governmental Activities Other Charges for (5%) Services 21% Taxes 64% Grants 20% -10- 2023 Expenses—Governmental Activities Other 10�o General Parks and Government Recreatio' 1.8°o 22% 1 Public Safety Public Works 35% 24% 2022 Expenses—Governmental Activities Other 1% General Parks and Government Recreation 18% 21% s a Public Works) 26% Public Safety 34% The expenses in the graphs above for governmental activities show the amounts spent on different activities for 2023 and 2022. 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 increased $1,370,970 in the current year, due mainly to increased fees related to utilities in the current year. • About 82 percent of all business-type activity expenses are from the municipal liquor and water and sewer operations. • Capital grants and contributions increased in the current year in the storm drainage activities related to increases in developer contributed capital. • Investment earnings increased, due to a turnaround in the market conditions in fiscal 2023. • Overall, business-type activities generated an increase in net position before transfers of $10,464,112. After considering net of transfers out to governmental activities totaling $2,643,000,net position increased by$7,821,112. Revenues and Expenses—Business-Type Activities $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $— Municipal Sports Arena Water and Storm Drainage Cemetery Street Light Liquor Sewer Utility ❑Revenues(Excluding Capital Grants) ■Expenses -12- 2023 Revenues by Source—Business-Type Activities Capital Grants and Contributions 16% Other 3% Charges for Services 81% 2022 Revenues by Source—Business-Type Activities Capital Grants and Contributions 8% Other (3%) Charges for Services 95% -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$72,522,093, a decrease of$1,694,979 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 $24,302,666. 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 55.7 percent of subsequent year budgeted expenditures and 49.4 percent of subsequent year budgeted expenditures and transfers out. Total fund balance for the City's General Fund increased by $3,490,869 during 2023. Key factors in this increase are as follows: • The City adopted a balanced budget prior to the start of the current year. • Taxes increased$1,241,437 from the prior year, due to an increase in the tax levy for 2023. • Intergovernmental revenue increased $2,805,562, mainly the result of additional public safely state aid in the current year. • Investment earnings were $1,517,389 higher than the prior year related to improved market conditions. • Intergovernmental revenues were $2,571,816 over the final budget, due to the new public safety state aid. • Investment earnings were $609,786 higher than anticipated, due to market conditions as previously mentioned. • Expenditures increased $2,337,739, or 7.0 percent, in the current year with increases spread across several functional areas. The largest increase was in public safety totaling $1,459,971, mostly in police personal service-related costs. • Expenditures were $1,036,967 under the 2023 budgeted amounts, mostly due to position vacancies. • Net transfers in (out) were $2,859,000 in the General Fund, the majority to the Road Improvements and to the Valleywood Improvements Capital Projects Funds. -14- American Rescue Plan Act Special Revenue Fund In fiscal 2021, the City received ARPA funding. The fund balance at the end of 2023 is a negative $51,862,which increased from 2022, due to the result of investment earnings in the amount of$134,609. 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 2023 is $8,882,682, which increased $961,410 from the prior year. The increase results from revenue from special assessments of $679,958 and investment earnings of $284,102 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 2023 is negative $1,049,532, improving $1,530,720 from the prior year, and results from the collection of Minnesota Supplemental Aid (MSA) in 2023. Transfers totaling $4,575,000 from the General Fund and Future Capital Projects — Capital Projects Fund were anticipated in the 2023 budget and were included in 2023. 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 2023 is $5,138,470, which is a decrease of$7,828,096 from the prior year, due to bonds issued in the prior year and large project expenditures in the current year,drawing down bond proceeds as planned. 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 2023 is $1,482,763,which is a decrease of$1,174,503 from the prior year. Development projects accounted for in this fund in 2023 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 2023 is $11,888,037, which is a decrease of$1,235,498 from the prior year. A transfer of$1,000,000 to the nonmajor Valleywood Improvements Capital Projects 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. The total net position of all enterprise funds totals $136,670,095, $111,728,603 of which is capital assets, net of related debt, and in total, is an increase of$7,797,779 from the prior year. The total unrestricted net position for all proprietary funds for the year was $24,941,492, an increase of$3,169,036. Municipal Liquor Fund The net position in the Municipal Liquor Fund decreased $1,123,675 after current year transfers out of $1,850,000. Operating revenues decreased $100,480, or 0.9 percent, in the current year. Operating expenses increased$182,818,mainly in personal costs and other charges. Sports Arena Fund The Sports Arena Fund posted a decrease in net position of $258,203, which is after inclusion of an annual $121,000 property tax levy. In the current year, operating revenue decreased $2,582, while operating expenses increased$75,426,mainly in personal services. 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 $18,090,397, an increase of$2,502,473. Net position increased $4,941,070 in the current year, due to current year operations and $2,699,705 in capital contributions. Operating expenses increased $639,091, mainly in sewer charges, which increased $379,171. Total net investment in capital assets totaled$67,651,488,an increase of$2,438,597. Storm Drainage Fund The Storm Drainage Fund increased its net position by $4,060,705, due to current year operations and $3,269,424 in capital contributions. The storm water utility operating revenues increased $369,656, approximately 12.9 percent,resulting from a rate increase of 10.0 percent in 2023. Cemetery Fund The Cemetery Fund increased its net position by $128,462, which resulted from continued sales during the year. Street Light Utility Fund The Street Light Utility Fund increased its net position by$49,420 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 were made to the adopted budget increasing expenditures by$583,645. Total actual revenues came in over budget by$3,068,382. Some notable actual results to budget include: • Intergovernmental revenues were over budget by $2,571,816, due to new state public safety aid previously discussed. • Investment earnings came in $609,786 over budget and resulted from improved market conditions. Total actual expenditures are below the amended budget by $1,036,967. When comparing budget to actuals, some of the notable variances include: • General government was under budget by$883,433 spread across multiple departments, of which $489,448 was in personal services coming under budget due to position vacancies. A positive budget variance in information technology of $193,968 was experienced in capital outlay and other current expenditures. • Public works was lower than budget by $529,992, spread across multiple departments with the highest being streets,which was lower than budget by$350,361. Budget savings of$301,519 was also seen in personal services, due to position vacancies and reduced overtime for snow and ice removal. • Parks and recreation was over budget by $209,333 spread across parks maintenance, Redwood Community Pool, Apple Valley Family Aquatic Center, and Apple Valley Community Center, which were over budget by $85,455, $47,512, $136,784, and $65,157, respectively. Favorable variances were experienced in parks and recreation, including parks and recreation administration, recreation programs, and Apple Valley Senior Center, which were under budget by$94,746, $25,600, and$5,229,respectively. -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, 2023 amounts to $259,441,779 (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, leased assets, and technology subscriptions. Total depreciation/amortization charged in 2023 was $13,645,971. City of Apple Valley's Capital Assets Table 3 Capital Assets Governmental Activities Business-Type Activities Total 2023 2022 2023 2022 2023 2022 Capital assets Land and land improvements $ 6,752,808 $ 5,572,352 $ 6,249,354 $ 6,159,952 $ 13,002,162 $ 11,732,304 Construction in progress 18,876,563 8,361,226 1,636,401 399,503 20,512,964 8,760,729 Buildings 42,367,181 42,299,408 21,943,545 21,932,440 64,310,726 64,231,848 Other improvements 28,398,150 27,861,533 189,184,237 182,979,914 217,582,387 210,841,447 Furniture and equipment 25,483,865 23,510,879 6,516,808 5,947,359 32,000,673 29,458,238 Infrastructure 158,039,651 149,064,050 — — 158,039,651 149,064,050 Leased assets — — 1,298,265 1,298,265 1,298,265 1,298,265 Technology subscriptions 547,538 — 275,279 — 822,817 — Less accumulated depreciation/amortization (139,821,718) (132,163,686) (106,364,053) (101,525,272) (246,185,771) (233,688,958) Total capital assets, net of depreciation/amortization $ 140,644,038 $ 124,505,762 $ 120,739,836 $ 117,192,161 $ 261,383,874 $ 241,697,923 Major capital asset additions during the current year included the following: • Infrastructure projects totaling approximately $9.4 million, including the following major projects: city-wide street and utility improvements, 157th and Hayes, Eagle Pointe, and Orchard Place 4th. • Multi-year building improvements continued with the replacement of Fire Station#2 project, and future new facilities at the Central Maintenance Facility. Both projects will be completed over the next couple of years. • Water and sewer additions totaled approximately $2.6 million, and were largely related to Orchard Place 4th and EaglePointe. • Storm drain additions totaled approximately$3.4 million, and were also largely for Orchard Place and EaglePointe. Technology subscriptions increased with the implementation of GASB Statement No. 96 by$822,817. 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 $37,343,942. Of this amount, $30,975,360 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$21,555,000. 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 2023 2022 2023 2022 2023 2022 General obligation bonds $ 21,555,000 $22,760,000 $ — $ — $ 21,555,000 $22,760,000 General obligation revenue bonds — — 7,185,000 7,820,000 7,185,000 7,820,000 General obligation revenue notes — — 2,235,360 2,696,196 2,235,360 2,696,196 Subtotal bonded debt 21,555,000 22,760,000 9,420,360 10,516,196 30,975,360 33,276,196 Financed purchases 85,390 138,319 — — 85,390 138,319 Lease liabilities — — 1,034,750 1,166,177 1,034,750 1,166,177 Subscription liabilities 333,384 — 160,024 — 493,408 — Unamortizedpremium 571,163 607,393 378,665 415,964 949,828 1,023,357 Compensated absences 3,364,136 3,240,373 441,070 457,779 3,805,206 3,698,152 Total $ 25,909,073 $26,746,085 $ 11,434,869 $ 12,556,116 $ 37,343,942 $ 39,302,201 The City's total bonded debt decreased by $2,300,836 during 2023, due to current year principal payments in the current year. 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 Plan, is an important part of the City's public process. The combination of these documents provides the framework that allows the City to address needed maintenance and provide for the growth and demands for service. Through innovation and efficiencies, the City continues to provide quality services that meet or exceed the expectations of our community members. Strong financial stewardship and quality customer service is a hallmark of the City's government and is evidenced by the City's AAA bond rating. Departments successfully managed their expenditures and, as a result, General Fund expenditures were approximately 2.80 percent below the authorized budget. 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 2024 fiscal year: • Property taxes are the largest source of revenue for supporting General Fund activities, contributing approximately 75.50 percent. In 2024,Minnesota cities are not subject to levy limits. • Property values in the City are rising, similar to trends in other areas. For the 2024 budget year, the median valued residential property increased by approximately 2.80 percent, down from a 16.70 percent increase in the previous year. Preliminary county data for 2025 indicates a 0.90 percent reduction in the median valued home, reflecting an adjustment to the escalation in values in prior years. • The total property tax levy increased 8.44 percent for 2024. • The taxes paid by the median valued home increased for 2024 to $1,366 from $1,274 in 2023, approximately 7.29 percent. • Contract settlements have been reached with each of the City's three unions through 2025. • A 5.00 percent increase in water and sanitary sewer utility rates was enacted for 2024 to fund operations and the utilities portion of the Street and Utility Infrastructure Preservation. Rates for the storm water utility increased by 15.00 percent to fund additional required storm water improvements and the street light utility rates increased by 10.00 percent. 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. -20- GOVERNMENT-WIDE FINANCIAL STATEMENTS CITY OF APPLE VALLEY Statement of Net Position as of December 31,2023 Governmental Business-Type Activities Activities Total Assets Cash and investments $ 79,313,619 $ 25,501,501 $ 104,815,120 Receivables Accounts and interest 1,177,632 3,969,246 5,146,878 Taxes 2,012,595 - 2,012,595 Special assessments 3,432,132 266,335 3,698,467 Due from other governmental units 1,757,328 133,249 1,890,577 Lease 4,601,296 - 4,601,296 Internal balances 1,304,015 (1,304,015) - Prepaids 424,047 350,072 774,119 Inventory 69,136 2,023,510 2,092,646 Land held for resale 1,877,559 - 1,877,559 Net pension asset 1,226,165 - 1,226,165 Capital assets Not depreciated/amortized 25,629,371 7,885,755 33,515,126 Depreciated,net of accumulated depreciation/amortization 115,014,667 112,854,081 227,868,748 Total assets 237,839,562 151,679,734 389,519,296 Deferred outflows of resources Pension plan deferments 17,867,013 504,692 18,371,705 OPEB plan deferments 392,616 73,562 466,178 Total deferred outflows of resources 18,259,629 578,254 18,837,883 Total assets and deferred outflows of resources $ 256,099,191 $ 152,257,988 $ 408,357,179 Liabilities Accrued salaries payable $ 1,001,751 $ 180,378 $ 1,182,129 Accounts payable 3,602,885 785,022 4,387,907 Contracts payable 2,177,256 102,624 2,279,880 Interest payable 27,038 12,724 39,762 Due to other governmental units 65,087 185,851 250,938 Claims incurred,but not reported 4,857 - 4,857 Unearned revenue 1,893,944 176,262 2,070,206 Net pension liability Due in more than one year 15,448,605 1,922,992 17,371,597 Total OPEB liability Due within one year 108,812 - 108,812 Due in more than one year 1,126,218 231,403 1,357,621 Long-term debt Due within one year 5,634,270 1,656,604 7,290,874 Due in more than one year 20,274,803 9,778,265 30,053,068 Total long-term debt 25,909,073 11,434,869 37,343,942 Total liabilities 51,365,526 15,032,125 66,397,651 Deferred inflows of resources Lease revenue for subsequent years 4,556,527 - 4,556,527 Pension plan deferments 15,477,787 615,048 16,092,835 OPEB plan deferments 1,199,412 224,729 1,424,141 Total deferred inflows of resources 21,233,726 839,777 22,073,503 Net position Net investment in capital assets 119,581,864 111,728,603 231,310,467 Restricted for Debt service 1,749,387 - 1,749,387 Tax increment financing 3,147,931 - 3,147,931 Economic development 1,438,249 - 1,438,249 Police forfeiture 241,185 - 241,185 Public safety 2,463,493 - 2,463,493 Capital acquisition 12,029,715 - 12,029,715 Park dedication 2,336,256 - 2,336,256 Fire relief pension 1,226,165 - 1,226,165 Other purposes 291,421 - 291,421 Unrestricted 38,994,273 24,657,483 63,651,756 Total net position 183,499,939 136,386,086 319,886,025 Total liabilities,deferred inflows of resources,and net position $ 256,099,191 S 152,257,988 $ 408,357,179 See notes to basic financial statements -21- CITY OF APPLE VALLEY Statement of Activities Year Ended December 31,2023 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Governmental activities General government $ 8,535,673 $ 2,066,062 $ 783,437 $ 12,369 Public safety 16,937,626 733,863 3,782,867 — Public works 11,637,069 2,871,247 — 7,439,235 Parks and recreation 10,417,136 3,950,890 — — Interest and fiscal charges 694,490 — — — Total governmental activities 48,221,994 9,622,062 4,566,304 7,451,604 Business-type activities Municipal liquor 10,075,982 10,782,448 — — Sports arena 1,107,393 728,190 — — Water and sewer 11,851,009 14,165,617 — 2,699,705 Storm drainage 2,678,546 3,233,332 — 3,269,424 Cemetery 231,435 328,023 — — Street light utility 652,585 685,833 — — Total business-type activities 26,596,950 29,923,443 — 5,969,129 Total governmental and business-type activities $ 74,818,944 $ 39,545,505 $ 4,566,304 $ 13,420,733 General revenues Property taxes Other taxes Franchise taxes Grants and contributions not restricted to specific programs Other general revenues Investment earnings 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 -22- Net(Expenses) Revenue and Changes in Net Position Governmental Business-Type Activities Activities Total $ (5,673,805) $ — $ (5,673,805) (12,420,896) — (12,420,896) (1,326,587) — (1,326,587) (6,466,246) — (6,466,246) (694,490) — (694,490) (26,582,024) — (26,582,024) 706,466 706,466 (379,203) (379,203) 5,014,313 5,014,313 3,824,210 3,824,210 96,588 96,588 33,248 33,248 9,295,622 9,295,622 (26,582,024) 9,295,622 (17,286,402) 32,508,106 121,000 32,629,106 147,716 — 147,716 1,229,429 — 1,229,429 125,944 — 125,944 18,148 — 18,148 3,691,110 1,039,595 4,730,705 210,686 7,895 218,581 2,643,000 (2,643,000) — 40,574,139 (1,474,510) 39,099,629 13,992,115 7,821,112 21,813,227 169,507,824 128,564,974 298,072,798 $ 183,499,939 $ 136,386,086 $ 319,886,025 -23- THIS PAGE INTENTIONALLY LEFT BLANK FUND FINANCIAL STATEMENTS THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Balance Sheet Governmental Funds as of December 31,2023 Special Revenue Debt Service American General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Assets Cash and investments $ 22,190,877 $ 1,857,308 $ 6,746,092 Receivables Accounts 298,562 — — Taxes 2,012,595 — — Special assessments Current 2,252 — 329,144 Delinquent 186 — 0 Deferred 5,036 — 3,010,506 Lease 3,721,823 — — Interest 679,593 — — Due from other governmental units 588,367 — — Due from other funds 3,395 — — Advances to other funds — — 272,432 Prepaids 151,903 — — Inventory 24,759 — — Land held for resale — — 1,877,559 Total assets $ 29,679,348 $ 1,857,308 $ 12,235,733 Liabilities Accrued salaries payable $ 966,915 $ — $ — Accounts payable 322,764 894 13,401 Contracts payable 22,644 49,058 — Due to other governmental units 61,896 — — Due to other funds — — — Advances from other funds — — — Unearned revenue — 1,859,218 — Total liabilities 1,3 74,219 1,909,170 13,401 Deferred inflows of resources Lease revenue for subsequent years 3,699,349 — — Unavailable revenue—property taxes 300,676 — — Unavailable revenue—state aids — — — Unavailable revenue—special assessments 2,438 — 3,339,650 Total deferred inflows of resources 4,002,463 — 3,339,650 Fund balances(deficit) Nonspendable 199,136 — — Restricted 2,463,493 — — Committed 333,800 — — Assigned — — 8,882,682 Unassigned 21,306,237 (51,862) — Total fund balances(deficit) 24,302,666 (51,862) 8,882,682 Total liabilities,deferred inflows of resources,and fund balances $ 29,679,348 $ 1,857,308 $ 12,235,733 See notes to basic financial statements -24- Capital Projects Future Road Facilities Construction Capital Nonmajor Total Improvements C.I.P. Projects Projects Governmental Governmental (2025) (4420) (4500) (4930) Funds Funds $ - $ 6,583,653 $ 3,182,485 $ 9,949,003 $ 23,078,837 $ 73,588,255 168,118 466,680 2,012,595 28,336 - - - - 359,732 186 56,672 - - - - 3,072,214 879,473 4,601,296 31,359 - - - 710,952 1,168,961 - - - - 1,757,328 990,931 - 994,326 1,020,006 - 1,292,438 1,000 152,903 44,377 69,136 1,877,559 $ 1,253,969 $ 6,615,012 $ 3,182,485 $ 11,959,940 $ 24,171,805 $ 90,955,600 $ - $ - $ - $ - $ 34,836 $ 1,001,751 357,269 27,129 1,681,627 71,903 703,682 3,178,669 491,161 1,447,238 18,095 - 149,060 2,177,256 2,175 - - 1,106 65,177 804,410 - - - 189,916 994,326 272,432 272,432 34,726 1,893,944 1,652,840 1,476,542 1,699,722 71,903 1,385,758 9,583,555 857,178 4,556,527 300,676 565,653 - - - - 565,653 85,008 - - - - 3,427,096 650,661 - - - 857,178 8,849,952 67,672 266,808 5,138,470 1,482,763 - 16,122,712 25,207,438 419,261 753,061 11,888,037 5,519,186 26,289,905 (1,049,532) - - - (199,962) 20,004,881 (1,049,532) 5,138,470 1,482,763 11,888,037 21,928,869 72,522,093 $ 1,253,969 $ 6,615,012 $ 3,182,485 $ 11,959,940 $ 24,171,805 $ 90,955,600 -25- 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 31,2023 Total fund balances—governmental funds $ 72,522,093 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 261,867,250 Less accumulated depreciation/amortization (128,423,754) Net pension assets are included in net position, but are excluded from fund balances because they do not represent financial resources. 1,226,165 Long-term liabilities are not payable with current financial resources and, therefore, are not reported in governmental funds. Bonds payable (21,555,000) Subscription liabilities (333,384) Total OPEB liability (1,235,030) Net pension liability (15,448,605) 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. 4,293,425 Accrued interest payable is included in net position, but is excluded from fund balances until due and payable. (27,038) 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 9,318,541 Add internal services balances allocated to business-type activities 284,009 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. (571,163) 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 17,867,013 Deferred outflows of resources—OPEB plan deferments 392,616 Deferred inflows of resources—pension plan deferments (15,477,787) Deferred inflows of resources—OPEB plan deferments (1,199,412) Total net position—governmental activities $ 183,499,939 See notes to basic financial statements -26- CITY OF APPLE VALLEY Statement of Revenue,Expenditures,and Changes in Fund Balances Governmental Funds as of December 31,2023 Special Revenue Debt Service American General Rescue Closed Bond Fund Plan Act Issues (1000) (2110) (3205) Revenue Taxes $ 29,814,316 $ — $ — Other taxes 58,053 —Franchise taxes 335,017 — — Special assessments 2,369 — 679,958 Licenses and permits 2,291,146 — — Intergovernmental 3,940,316 2,035,837 — Charges for services 3,547,362 — — Fines and forfeits 213,974 — — Investment earnings 829,786 134,609 284,102 Other 927,828 — — Total revenue 41,960,167 2,170,446 964,060 Expenditures Current General government 6,097,160 136,673 — Public safety 16,129,845 — — Public works 6,239,681 — — Parks and recreation 6,340,612 — — Capital outlay 597,860 1,948,222 — Debt service Principal 214,154 — — Interest and fiscal charges 7,451 — 2,650 Total expenditures 35,626,763 2,084,895 2,650 Excess(deficiency)of revenue over expenditures 6,333,404 85,551 961,410 Other financing sources(uses) Sale of capital assets 16,465 — — Transfers in 1,493,000 — — Transfers(out) (4,352,000) — — Total other financing sources(uses) (2,842,535) — — Net change in fund balances 3,490,869 85,551 961,410 Fund balances(deficit) Beginning of year 20,811,797 (137,413) 7,921,272 End of year $ 24,302,666 $ (51,862) $ 8,882,682 See notes to basic financial statements -27- Capital Projects Future Road Facilities Construction Capital Nonmajor Total Improvements C.I.P. Projects Projects Governmental Governmental (2025) (4420) (4500) (4930) Funds Funds $ — $ — $ — $ — $ 2,586,819 $ 32,401,135 154,991 213,044 894,412 1,229,429 35,317 — — — — 717,644 2,291,146 2,797,998 — — — 952,452 9,726,603 1,692,764 5,240,126 213,974 545,943 179,613 493,502 990,947 3,458,502 1,254 — 740,154 1,669,236 2,833,315 545,943 180,867 493,502 8,012,539 57,160,839 1,746,082 7,979,915 108,287 16,238,132 43,928 — — 88,973 6,372,582 1,993,568 8,334,180 5,877,595 8,328,728 1,355,370 — 2,372,320 20,480,095 1,205,000 1,419,154 1,383 — — 716,195 727,679 5,877,595 8,374,039 1,355,370 — 8,230,425 61,551,737 (3,044,280) (7,828,096) (1,174,503) 493,502 (217,886) (4,390,898) — — 36,454 52,919 4,575,000 — — — 3,169,655 9,237,655 — — (1,729,000) (513,655) (6,594,655) 4,575,000 — — (1,729,000) 2,692,454 2,695,919 1,530,720 (7,828,096) (1,174,503) (1,235,498) 2,474,568 (1,694,979) (2,580,252) 12,966,566 2,657,266 13,123,535 19,454,301 74,217,072 $ (1,049,532) $ 5,138,470 $ 1,482,763 $ 11,888,037 $ 21,928,869 $ 72,522,093 -28- 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 31,2023 Total net change in fund balances—governmental funds $ (1,694,979) 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/amortization expense. Capital outlay 19,472,214 Capital contributions 2,592,651 Depreciation/amortization expense (7,276,695) Net pension assets are only recorded in the government-wide financial statements as they are not current financial resources to governmental funds. (3,564,935) 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. 1,419,154 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. 3,029 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. 36,230 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. (620,705) 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 1,078,776 Add back internal service fund activity allocated to business-type activities (23,333) 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 16,220,951 Total OPEB liability 76,093 Deferred outflows of resources—pension plan deferments (1,453,991) Deferred outflows of resources—OPEB plan deferments (23,004) Deferred inflows of resources—pension plan deferments (12,272,219) Deferred inflows of resources—OPEB plan deferments 22,878 Change in net position—governmental activities $ 13,992,115 See notes to basic financial statements -29- 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 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes $ 29,961,435 $ 29,961,435 $ 29,814,316 $ (147,119) Other taxes 76,000 76,000 58,053 (17,947) Franchise taxes 453,000 453,000 335,017 (117,983) Special assessments 2,500 2,500 2,369 (131) Licenses and permits 1,964,475 1,964,475 2,291,146 326,671 Intergovernmental 1,368,500 1,368,500 3,940,316 2,571,816 Charges for services 3,534,175 3,534,175 3,547,362 13,187 Fines and forfeits 300,000 300,000 213,974 (86,026) Investment earnings 220,000 220,000 829,786 609,786 Other 1,011,700 1,011,700 927,828 (83,872) Total revenue 38,891,785 38,891,785 41,960,167 3,068,382 Expenditures Current General government 6,875,325 6,896,025 6,097,160 (798,865) Public safety 15,995,490 16,159,790 16,129,845 (29,945) Public works 6,670,790 6,753,935 6,239,681 (514,254) Parks and recreation 6,017,280 6,132,280 6,340,612 208,332 Capital outlay General government 187,800 249,100 164,532 (84,568) Public safety - 90,000 65,465 (24,535) Public works 69,000 78,200 62,462 (15,738) Parks and recreation 264,400 304,400 305,401 1,001 Debt service Principal 214,154 214,154 Interest and fiscal charges 7,451 7,451 Total expenditures 36,080,085 36,663,730 35,626,763 (1,036,967) Excess of revenue over expenditures 2,811,700 2,228,055 6,333,404 4,105,349 Other financing sources(uses) Sale of capital assets 47,300 47,300 16,465 (30,835) Transfers in 1,493,000 1,493,000 1,493,000 - Transfers(out) (4,352,000) (4,352,000) (4,352,000) - Total other financing sources(uses) (2,811,700) (2,811,700) (2,842,535) (30,835) Net change in fund balances $ - $ (583,645) 3,490,869 $ 4,074,514 Fund balances Beginning of year 20,811,797 End of year $ 24,302,666 See notes to basic financial statements -30- CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds as of December 31,2023 Business-Type Activities—Enterprise Funds Municipal Sports Water and Liquor Arena Sewer (5000,5030) (5200) (5300,5400) Current assets Cash and investments $ 2,087,892 $ 10,759 $ 16,603,658 Receivables Special assessments Current 231,937 Delinquent 4,420 Accounts — 169,846 2,850,888 Interest(charges) (6,437) Due from other governmental units — 132,066 — Due from other funds 69,046 Prepaids 17,737 — 332,335 Inventory 1,946,326 — 77,184 Total current assets 4,051,955 312,671 20,163,031 Noncurrent assets Deferred special assessment receivable 10,097 Capital assets Land and land improvements 1,177,683 2,000 2,207,431 Construction in progress 1,256,889 Buildings 3,848,661 6,314,281 11,780,603 Other improvements 87,149 109,420 125,087,286 Furniture and equipment 502,021 392,760 4,476,438 Leased assets 1,298,265 Technology subscriptions 191,335 Less accumulated depreciation/amortization (2,809,443) (4,134,976) (69,956,055) Total capital assets(net of accumulated depreciation/amortization) 4,104,336 2,683,485 75,043,927 Total noncurrent assets 4,104,336 2,683,485 75,054,024 Total assets 8,156,291 2,996,156 95,217,055 Deferred outflows of resources Pension plan deferments 130,629 39,400 297,374 OPEB plan deferments 18,740 3,496 49,648 Total deferred outflows of resources 149,369 42,896 347,022 Total assets and deferred outflows of resources $ 8,305,660 $ 3,039,052 $ 95,564,077 See notes to basic financial statements -31- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 5,616,844 $ 793,809 $ 388,539 $ 25,501,501 $ 5,725,364 994 - - 232,931 - 4,420 - 776,842 - 165,232 3,962,808 - 12,875 - - 6,438 - 1,183 133,249 - 69,046 - 350,072 271,144 2,023,510 - 6,407,555 793,809 554,954 32,283,975 5,996,508 18,887 - - 28,984 - 2,348,680 513,560 - 6,249,354 - 379,512 - - 1,636,401 - 21,943,545 - 61,400,490 2,499,892 - 189,184,237 - 1,110,589 35,000 - 6,516,808 18,598,507 1,298,265 - 25,606 25,524 32,814 275,279 - (28,759,782) (685,480) (18,317) (106,364,053) (11,397,965) 36,505,095 2,388,496 14,497 120,739,836 7,200,542 36,523,982 2,388,496 14,497 120,768,820 7,200,542 42,931,537 3,182,305 569,451 153,052,795 13,197,050 37,289 - - 504,692 - 1,678 - - 73,562 - 38,967 - - 578,254 - $ 42,970,504 $ 3,182,305 $ 569,451 $ 153,631,049 $ 13,197,050 -32- (continued) CITY OF APPLE VALLEY Statement of Net Position Proprietary Funds(continued) as of December 31,2023 Business-Type Activities-Enterprise Funds Municipal Sports Water and Liquor Arena Sewer (5000,5030) (5200) (5300,5400) Current liabilities Accrued salaries payable $ 63,261 $ 18,777 $ 88,599 Accounts payable 483,683 10,240 123,376 Contracts payable 3,000 - 56,745 Interest payable 909 - 7,568 Due to other governmental units(refund) 123,241 44 48,751 Claims payable - - - Due to other funds - 69,046 - Unearned revenue - 176,262 - Accrued compensated absences 75,600 14,200 186,700 Lease liability 133,738 Subscription liabilities 77,994 Financed purchase - - - Revenue note payable 474,531 Bonds payable 415,000 Total current liabilities 883,432 288,569 1,479,264 Noncurrent liabilities Accrued compensated absences 46,007 2,243 114,706 Total OPEB liability 58,951 10,998 156,175 Net pension liability 497,726 150,122 1,133,064 Advance from other fund - 1,020,006 - Lease liability 901,012 Subscription liabilities 30,201 Financed purchase - - - Revenue note payable 1,760,829 Bonds payable 4,633,884 Total noncurrent liabilities 1,503,696 1,183,369 7,828,859 Total liabilities 2,387,128 1,471,938 9,308,123 Deferred inflows of resources Pension plan deferments 159,192 48,015 362,398 OPEB plan deferments 57,250 10,681 151,671 Total deferred inflows of resources 216,442 58,696 514,069 Net position Net investment in capital assets 3,069,586 2,683,485 67,651,488 Unrestricted 2,632,504 (1,175,067) 18,090,397 Total net position 5,702,090 1,508,418 85,741,885 Total liabilities,deferred inflows of resources,and net position $ 8,305,660 $ 3,039,052 $ 95,564,077 See notes to basic financial statements -33- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 9,288 $ 453 $ - $ 180,378 $ - 145,566 947 21,210 785,022 424,216 42,879 - - 102,624 - 4,100 74 73 12,724 - 13,829 (14) - 185,851 (90) 4,857 69,046 - 176,262 - 1,500 278,000 1,988,900 133,738 - 12,575 12,535 12,231 115,335 - 83,212 474,531 - 240,000 - - 655,000 - 469,737 13,995 33,514 3,168,511 2,501,095 114 163,070 1,375,236 5,279 - - 231,403 - 142,080 - - 1,922,992 - 1,020,006 - 901,012 - 4,879 4,864 4,745 44,689 - 2,178 1,760,829 - 2,274,781 - - 6,908,665 - 2,427,133 4,864 4,745 12,952,666 1,377,414 2,896,870 18,859 38,259 16,121,177 3,878,509 45,443 - - 615,048 - 5,127 - - 224,729 - 50,570 - - 839,777 - 35,955,426 2,371,097 (2,479) 111,728,603 7,115,152 4,067,638 792,349 533,671 24,941,492 2,203,389 40,023,064 3,163,446 531,192 136,670,095 9,318,541 $ 42,970,504 $ 3,182,305 $ 569,451 $ 153,631,049 $ 13,197,050 Total net position-enterprise funds $ 136,670,095 Adjustment to reflect the consolidation of internal service fund activity related to enterprise funds (284,009) Net position-business-type activities $ 136,386,086 -34- CITY OF APPLE VALLEY Statement of Revenue,Expenses,and Changes in Net Position Proprietary Funds Year Ended December 31,2023 Business-Type Activities-Enterprise Funds Municipal Sports Water and Liquor Arena Sewer (5000,5030) (5200) (5300,5400) Operating revenue Sales and rentals $ 10,782,386 $ 718,327 $ - Charges for services - - 14,136,582 Total operating revenue 10,782,386 718,327 14,136,582 Cost of goods sold 7,583,789 - - Gross profit 3,198,597 718,327 14,136,582 Operating expenses Personal services 1,508,260 431,923 2,230,072 Contractual services 52,263 16,594 251,965 Other charges 430,352 29,541 962,498 Supplies and repairs 63,928 72,396 522,967 Insurance 98,800 31,900 278,000 Utilities 60,724 206,678 527,675 Depreciation/amortization 288,742 318,361 3,061,005 Sewer charges - - 3,856,864 Total operating expenses 2,503,069 1,107,393 11,691,046 Operating income(loss) 695,528 (389,066) 2,445,536 Nonoperating revenue(expense) Taxes - 121,000 - Investment earnings 41,099 - 713,955 Other income 62 9,863 29,035 Gain(loss)on sale of capital assets 2,093 - 5,802 Interest expense (12,457) - (159,963) Total nonoperating revenue(expense) 30,797 130,863 588,829 Income(loss)before capital contributions and transfers 726,325 (258,203) 3,034,365 Capital contributions - - 2,313,767 Capital contributions-connection fees - - 385,938 Transfers(out) (1,850,000) - (793,000) Change in net position (1,123,675) (258,203) 4,941,070 Net position Beginning of year 6,825,765 1,766,621 80,800,815 End of year $ 5,702,090 $ 1,508,418 $ 85,741,885 See notes to basic financial statements -35- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ - $ - $ - $ 11,500,713 $ - 3,232,972 328,023 685,833 18,383,410 4,467,378 3,232,972 328,023 685,833 29,884,123 4,467,378 7,583,789 - 3,232,972 328,023 685,833 22,300,334 4,467,378 238,904 2,878 6,484 4,418,521 1,296,573 497,741 36,525 66,901 921,989 25,744 415,417 33,706 32,736 1,904,250 1,153,796 98,210 5,120 13,456 776,077 - 34,000 5,500 25,000 473,200 - 48,213 2,229 489,597 1,335,116 - 1,214,272 145,379 18,317 5,046,076 1,306,794 3,856,864 - 2,546,757 231,337 652,491 18,732,093 3,782,907 686,215 96,686 33,342 3,568,241 684,471 121,000 - 236,495 31,874 16,172 1,039,595 232,608 360 - - 39,320 - (28,298) - - (20,403) 157,767 (103,491) (98) (94) (276,103) (6,070) 105,066 31,776 16,078 903,409 384,305 791,281 128,462 49,420 4,471,650 1,068,776 2,905,157 - - 5,218,924 10,000 364,267 - - 750,205 - (2,643,000) - 4,060,705 128,462 49,420 7,797,779 1,078,776 35,962,359 3,034,984 481,772 128,872,316 8,239,765 $ 40,023,064 $ 3,163,446 $ 531,192 $ 136,670,095 $ 9,318,541 Change in net position-enterprise funds $ 7,797,779 Adjustment to reflect the consolidation of internal service fund activities related to the enterprise funds 23,333 Change in net position-business-type activities $ 7,821,112 -36- CITY OF APPLE VALLEY Statement of Cash Flows Proprietary Funds Year Ended December 31,2023 Business-Type Activities-Enterprise Funds Municipal Sports Water and Liquor Arena Sewer (5000,5030) (5200) (5300,5400) Cash flows from operating activities Cash received from customers $ 10,785,641 $ 948,143 $ 14,185,362 Cash receipts on interfund services provided - - - Cash payments to suppliers (8,458,180) (403,236) (6,535,298) Cash payments to employees for services (1,460,652) (411,776) (2,146,229) Net cash flows from operating activities 866,809 133,131 5,503,835 Cash flows from capital and related fmancing activities Acquisition and construction of capital assets (97,568) (18,062) (2,226,522) Capital contributions-connection fees received - - 385,938 Proceeds from sale of capital assets 2,093 - 28,854 Payment on debt (131,427) - (948,976) Interest paid (12,573) - (193,985) Net cash flows from capital and related financing activities (239,475) (18,062) (2,954,691) Cash flows from investing activities Interest received on investments 41,099 - 713,955 Cash flows from noncapital financing activities Taxes - 121,000 - Cash paid to other funds - (225,310) 225,310 Transfers(out) (1,850,000) - (793,000) Net cash flows from noncapital financing activities (1,850,000) (104,310) (567,690) Net increase(decrease)in cash and cash equivalents (1,181,567) 10,759 2,695,409 Cash and cash equivalents Beginning of year 3,269,459 - 13,908,249 End of year $ 2,087,892 $ 10,759 $ 16,603,658 Reconciliation of operating income(loss)to net cash flows from operating activities Operating income(loss) $ 695,528 $ (389,066) $ 2,445,536 Adjustments to reconcile operating income(loss)to net cash flows from operating activities Depreciation/amortization 288,742 318,361 3,061,005 Other revenue 62 9,863 29,035 Change in assets,deferred outflows/inflows of resources,and liabilities Receivables Special assessments - - 7,757 Accounts 3,193 (40,833) 11,988 Due from other governmental units - 117,011 - Inventory (163,002) - (13,053) Prepaids (1,760) - (17,772) Deferred outflows of resources 75,761 22,915 203,859 Accounts payable (11,163) (28,530) (71,638) Contracts payable 1,963 - 39,512 Accrued salaries payable 5,809 2,310 (4,547) Claims payable - - - Total OPEB liability (2,254) (4,458) 3,934 Net pension liability (157,031) (43,737) (466,597) Accrued compensated absences (22,813) 2,160 2,532 Due to other governmental units 5,638 (17,597) (72,378) Unearned revenue - 143,775 - Deferredinflowsofresources 148,136 40,957 344,662 Net cash flows from operating activities $ 866,809 $ 133,131 $ 5,503,835 Noncash investing,capital,and financing activities Capital contributions $ - $ - S 2,313,767 Net book value of capital asset disposals $ - $ - S 23,052 Amortization of bond premium(discount) $ - $ - S 33,389 See notes to basic financial statements -37- Governmental Storm Street Light Activities Drainage Cemetery Utility Internal (5500,5550) (5600,5700) (5800) Totals Service Fund $ 3,131,626 $ 328,023 $ 674,927 $ 30,053,722 $ - 4,467,378 (992,095) (84,226) (649,793) (17,122,828) (964,115) (233,735) (2,994) (6,484) (4,261,870) (981,662) 1,905,796 240,803 18,650 8,669,024 2,521,601 (688,175) (120,572) - (3,150,899) (2,111,742) 364,267 - - 750,205 10,000 30,947 160,147 (238,151) (8,125) (15,838) (1,342,517) (52,929) (108,036) (24) (21) (314,639) (6,070) (670,095) (128,721) (15,859) (4,026,903) (2,000,594) 236,495 31,874 16,172 1,039,595 232,608 121,000 - (2,643,000) - (2,522,000) - 1,472,196 143,956 18,963 3,159,716 753,615 4,144,648 649,853 369,576 22,341,785 4,971,749 $ 5,616,844 $ 793,809 $ 388,539 $ 25,501,501 $ 5,725,364 $ 686,215 $ 96,686 $ 33,342 $ 3,568,241 $ 684,471 1,214,272 145,379 18,317 5,046,076 1,306,794 360 - - 39,320 - (16,089) - - (8,332) - (85,616) - (12,111) (123,379) - (1) - 1,205 118,215 - (176,055) - (19,532) 30,970 29,759 - - 332,294 - 102,439 (1,178) (22,103) (32,173) 376,989 (11,108) - - 30,367 - 3,598 (116) - 7,054 - (1,269) (285) - - (3,063) - (71,037) - - (738,402) - 1,412 - - (16,709) 123,763 10,155 32 - (74,150) (117) 143,775 - 41,722 - - 575,477 - $ 1,905,796 $ 240,803 $ 18,650 $ 8,669,024 $ 2,521,601 $ 2,905,157 $ - $ - $ 5,218,924 $ 10,000 $ 28,298 $ - $ - $ 51,350 $ 2,380 $ 3,910 $ - $ - $ 37,299 $ - -38- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Notes to Basic Financial Statements as of December 31,2023 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. -39- 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 nonmajor 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 using financed purchases, leases, and subscription-based information technology arrangements (SBITAs) 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. -40- 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. 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. -41- 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 depaitinents 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 City generally reports investments at fair value. The Minnesota Municipal Money Market(4M)Fund is an external investment pool regulated by Minnesota Statutes that is not registered with the Securities and Exchange Commission(SEC),but follows the same regulatory rules of the SEC. The fair value of the position in the pool is the same as the value of the pool shares, which is based on an amortized cost method that approximates fair value. The 4M Fund is sponsored by the League of Minnesota Cities. For this investment pool, there are no unfunded commitments, redemption frequency is daily, and there is no redemption notice required for the Liquid Class; the redemption notice period is 14 days for the Plus Class. There are no restrictions or limitations on withdrawals from the 4M Fund. The City categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. Debt securities classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities' relationship to benchmark quoted prices. See Note 2 for the City's recurring fair value measurements as of year-end. F. Receivables Utility and miscellaneous accounts receivable are reported at gross. Since the City is generally able to certify delinquent amounts to the county for collection as special assessments, no allowance for uncollectible accounts has been provided on current receivables. The only receivables not expected to be collected within one year are lease receivables,property taxes, and special assessments receivable. -42- 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. -43- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) M. Subscription-Based Information Technology Arrangements(SBITAs) A SBITA is a contract that conveys control of the right to use another party'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. The City has entered into certain SBITAs for financial, permit, licensing, and infrastructure technology. Capital assets associated with SBITAs are presented separately from other capital assets in Note 5 and are amortized in a systematic and rational manner over the shorter of the subscription term or the useful life of the underlying IT assets. When applicable, a subscription liability is reported in Note 6 to include the terms and related disclosures associated with any subscription liability. N. 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. SBITA capital assets are recorded based on the measurement of any subscription liability plus the payments due to a SBITA vendor at the commencement of the subscription term, including any applicable initial implementation costs as defined in the standard. 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. Technology subscriptions are amortized in a systematic and rational manner over the shorter of the subscription term or the useful life of the underlying IT asset. 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 -44- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) O. 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. P. 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. -45- NOTE 1—SIGNIFICANT ACCOUNTING POLICIES(CONTINUED) Q. 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 rational 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. R. 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) S. 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 department 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 department 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, Education Building, Capital Building, Cable Capital Equipment, Cable Capital Equipment/PEG, Parks Facilities Maintenance, and Fire Facilities Maintenance 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. 9. Expenditures exceeded budgeted amounts in the Valleywood Golf Special Revenue Fund by $234,519, EDA Operations Special Revenue Fund by $764,023, the Cable Capital Equipment/PEG Capital Projects Fund by $19,794, and the Fire Facilities Maintenance Capital Projects Fund by$14,250. T. 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) U. 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. V. 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- sNOTE 1—SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) W. Risk Management The City is exposed to various risks of loss related to torts: theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The City participates in the League of Minnesota Cities Insurance Trust (LMCIT), a public entity risk pool for its general property and casualty, workers' compensation, and other miscellaneous insurance coverage. The LMCIT operates as a common risk management and insurance program for a large number of cities in Minnesota. The City pays an annual premium to the LMCIT for insurance coverage. The LMCIT agreement provides that the trust will be self-sustaining through member premiums and will reinsure through commercial companies for claims in excess of certain limits. The City also carries commercial insurance for certain other risks of loss. Settled claims resulting from these risks did not exceed insurance coverage in any of the past three fiscal years. There were no significant reductions in insurance coverage in the current year. 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, 2023, 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 claims liability for the past two years were: Claims Beginning and Changes Claim Ending Balance in Estimates Payments Balance 2022 $ 4,178 $ 191,324 $ 189,376 $ 6,126 2023 $ 6,126 $ 192,417 $ 193,686 $ 4,857 X. 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. Y. Change in Accounting Principle During the year ended December 31, 2023, the City implemented GASB Statement No. 96, Subscription-Based Information Technology Arrangements (SBITAs). This statement provides guidance on the accounting and financial reporting for SBITAs for government end users. A SBITA is defined as a contract that conveys control of the right to use another party's (a SBITA vendor's) 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. Certain amounts necessary to fully restate fiscal year 2022 financial information are not determinable; therefore, prior year comparative amounts have not been restated. The implementation of this new GASB statement in the current year resulted in the City reporting new capital assets for technology subscriptions and long-term debt for subscription liabilities, but did not change beginning net position in the current year. See Notes 5 and 6 for additional details on this change in the current year. -49- NOTE 2—CASH AND INVESTMENTS A. Components of Cash and Investments Cash and investments at year-end consist of the following: Deposits $ — Investments 104,798,870 Petty cash 16,250 Total $ 104,815,120 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 $0,while the balance on the bank records was $123,610. At December 31, 2023, 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 S 989,720 $ 940,920 $ — $ 1,930,640 U.S.agency securities AA S&P Level 2 2,977,680 7,352,460 2,109,640 12,439,780 U.S.treasuries AAA Moody's Level 2 2,961,700 1,980,430 — 4,942,130 State and local bonds AAA S&P Level 2 1,651,208 12,201,342 1,249,145 15,101,695 State and local bonds AA S&P Level 2 6,960,777 15,634,723 — 22,595,500 State and local bonds A S&P Level 2 1,683,053 536,067 — 2,219,120 State and local bonds Aaa Moody's Level 2 846,092 2,799,733 — 3,645,825 State and local bonds Aa Moody's Level 2 3,604,374 9,751,778 566,286 13,922,438 State and local bonds A Moody's Level 2 1,094,641 613,000 — 1,707,641 Negotiable certificates of deposit N/R N/A Level 2 4,987,731 5,079,560 — 10,067,291 $ 27,756,976 $ 56,890,013 $ 3,925,071 88,572,060 Investment pools/mutual funds 4M Fund N/R N/A Amortized Cost 4,480,918 First American Government Obligation Fund AAA S&P Level 1 11,745,892 Total investments $104,798,870 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 75.0, 75.0, 20.0, 10.0, 10.0, and 10.0 percent, respectively. At December 31, 2023, the City held investments with the Federal Home Loan Bank totaling 7.9 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$461,922 and$92,637, 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 General Projects Sewer Total Governmental Road Improvements $ — $ 804,410 $ — $ 804,410 Nonmajor funds 3,395 186,521 — 189,916 Enterprise Sports Arena — — 69,046 69,046 Total $ 3,395 $ 990,931 $ 69,046 $ 1,063,372 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 $ 272,432 $ — $ 272,432 Enterprise Sports Arena — 1,020,006 1,020,006 Total $ 272,432 $ 1,020,006 $ 1,292,438 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 31,2023 is $272,432. The Future Capital Projects Fund provided an advance to the Sports Arena Enterprise Fund to finance the replacement of the refrigeration system at the Apple Valley Sports Arena. This advance bears interest at 1.15 percent, and the balance at December 31,2023 is $1,020,006. C. Interfund Transfers Transfers In Governmental Road Transfers Out General Fund Improvements Nonmajor Total Governmental General Fund $ — $ 3,971,000 $ 381,000 $ 4,352,000 Future Capital Projects — 604,000 1,125,000 1,729,000 Nonmajor — — 513,655 513,655 Enterprise Municipal Liquor 700,000 — 1,150,000 1,850,000 Water and Sewer 793,000 — — 793,000 Total $ 1,493,000 $ 4,575,000 $ 3,169,655 $ 9,237,655 -53- NOTE 4—INTERFUND RECEIVABLES,PAYABLES,AND TRANSFERS (CONTINUED) The General Fund transferred $3,971,000 to the Road Improvements Fund Capital Projects Fund for the budgeted annual support of the infrastructure replacement program. The General Fund transferred$65,000 to the Capital Building Fund, a nonmajor capital projects fund, for the budgeted annual support of the improvements to governmental buildings. The General Fund transferred $30,000 to the Fire Facilities Maintenance Fund, a nonmajor capital projects fund,to fund improvements of the Fire Facilities Maintenance Fund. The General Fund transferred $286,000 to the Park Facilities Maintenance Fund, a nonmajor capital projects fund,to fund improvements of the Park Facilities Maintenance Fund. The Future Capital Projects — Capital Projects Fund transferred $604,000 to the Road Improvements Capital Projects Fund to fund a portion of the annual infrastructure maintenance program. The Future Capital Projects — Capital Projects Fund transferred $125,000 to the Park Facilities Maintenance Fund to establish the Park Facilities Maintenance Fund. The Future Capital Projects — Capital Projects Fund transferred $1,000,000 to the Valleywood Improvements Fund, a nonmajor capital projects fund, to fund a portion of the irrigation system improvements. The Cable Capital Equipment Fund, a nonmajor capital projects fund, transferred $185,550 to the Cable TV Fund, a nonmajor special revenue fund,to fund the City's share of the cable TV programing. The Capital Building Fund, a nonmajor capital projects fund, transferred $25,000 to the Fire Facilities Maintenance Fund,a nonmajor capital projects fund,to establish the Fire Facilities Maintenance Fund. The Capital Building Fund, a nonmajor capital projects fund, transferred $300,000 to the Park Facilities Maintenance Fund,a nonmajor capital projects fund,to establish the Park Facilities Maintenance Fund. The Park Development Fund, a nonmajor capital projects fund, transferred $3,105 to the Park Improvement Development Fund, a nonmajor capital projects fund, to close the Park Improvement Development Fund. 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 Liquor Fund transferred $1,000,000 to the nonmajor Valleywood Improvements Capital Projects Fund to support golf course improvements. The Water and Sewer Fund transferred $793,000 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 31,2023 was as follows: A. Changes in Capital Assets Used in Governmental Activities Transfers Change in and Beginning Accounting Completed End of Year Principle Additions Deletions Construction of Year Capital assets,not depreciated/amortized Land $ 5,572,352 $ — $ 1,180,456 $ — $ — $ 6,752,808 Construction in progress 8,361,226 — 18,033,234 — (7,517,897) 18,876,563 Total capital assets,not depreciated/amortized 13,933,578 — 19,213,690 — (7,517,897) 25,629,371 Capital assets,depreciated/amortized Buildings 42,299,408 — — — 67,773 42,367,181 Other improvements 27,861,533 — — — 536,617 28,398,150 Furniture and equipment 23,510,879 — 2,370,267 (442,557) 45,276 25,483,865 Infrastructure 149,064,050 — 2,592,650 (485,280) 6,868,231 158,039,651 Technology subscriptions — 547,538 — — — 547,538 Total capital assets,depreciated/amortized 242,735,870 547,538 4,962,917 (927,837) 7,517,897 254,836,385 Less accumulated depreciation/amortization on Buildings 19,973,874 — 1,331,462 — — 21,305,336 Other improvements 15,977,358 — 1,040,167 — — 17,017,525 Furniture and equipment 16,553,160 — 1,422,599 (440,177) — 17,535,582 Infrastructure 79,659,294 — 4,481,990 (485,280) — 83,656,004 Technology subscriptions — — 307,271 — — 307,271 Total accumulated depreciation/amortization 132,163,686 — 8,583,489 (925,457) — 139,821,718 Net capital assets,depreciated/amortized 110,572,184 547,538 (3,620,572) (2,380) 7,517,897 115,014,667 Total capital assets,net $124,505,762 $ 547,538 $ 15,593,118 $ (2,380) $ — $140,644,038 The change in accounting principle was for the implmentation of the SBITA accounting standard requirements in the current year.See furthur information in Note 1. -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 Additions Deletions Construction of Year Capital assets,not depreciated/amortized Land $ 6,159,952 $ — $ 89,402 $ — $ — $ 6,249,354 Construction in progress 399,503 — 2,966,399 — (1,729,501) 1,636,401 Total capital assets,not depreciated/amortized 6,559,455 — 3,055,801 — (1,729,501) 7,885,755 Capital assets,depreciated/amortized Buildings 21,932,440 — — — 11,105 21,943,545 Other improvements 182,979,914 — 5,036,444 (224,946) 1,392,825 189,184,237 Furniture and equipment 5,947,359 — 277,578 (33,700) 325,571 6,516,808 Leased assets 1,298,265 — — — — 1,298,265 Technology subscriptions — 275,279 — — — 275,279 Total capital assets,depreciated/amortized 212,157,978 275,279 5,314,022 (258,646) 1,729,501 219,218,134 Less accumulated depreciation/amortization on Buildings 11,455,233 — 505,682 — — 11,960,915 Other improvements 85,666,528 — 3,933,574 (173,596) — 89,426,506 Furniture and equipment 4,260,583 — 297,799 (33,700) — 4,524,682 Leased assets 142,928 — 142,928 — — 285,856 Technology subscriptions — — 166,094 — — 166,094 Total accumulated depreciation/amortization 101,525,272 — 5,046,077 (207,296) — 106,364,053 Net capital assets,depreciated/amortized 110,632,706 275,279 267,945 (51,350) 1,729,501 112,854,081 Total capital assets,net $117,192,161 $ 275,279 $ 3,323,746 $ (51,350) $ — $120,739,836 The change in accounting principle was for the implmentation of the SBITA accounting standard requirements in the current year.See furthur information in Note 1. C. Depreciation/Amortization Expense by Function Depreciation/amortization expense for the year ended December 31, 2023 was charged to the following functions: Governmental activities General government $ 674,651 Public safety 290,739 Public works 4,774,382 Parks and recreation 1,536,923 Capital assets held by the City's internal service funds are charged to the various functions based on their usage of the assets 1,306,794 Total depreciation/amortization expense—governmental activities $ 8,583,489 Business-type activities Municipal liquor $ 288,742 Sports arena 318,361 Water and sewer 3,061,005 Storm drainage 1,214,273 Cemetery 145,379 Street light 18,317 Total depreciation/amortization expense—business-type activities $ 5,046,077 -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 $ 7,530,000 G.O.Bonds 2015B $ 4,255,000 2.00-2.75% 12/15/2029 585,000 G.O.Bonds 2021B Capital Improvement $ 5,985,000 2.00-3.00% 12/15/2041 5,545,000 G.O.Bonds 2022A Capital Improvement $ 7,995,000 4.00-5.00% 12/15/2047 7,895,000 Total general obligation bonds 21,555,000 Financed purchases 85,390 Subscription liabilities 333,384 Unamortized premium 571,163 Compensated absences 3,364,136 Total governmental activities $ 25,909,073 Business-type activities General obligation revenue bonds G.O.Bonds 2015B $ 1,605,000 2.00-2.75% 12/15/2026 $ 510,000 G.O.Bonds 2021A Refunding 2014A $ 5,945,000 1.00-3.00% 12/15/2033 4,715,000 G.O Bonds Storm Water 2022A $ 2,000,000 4.00-5.00% 12/15/2047 1,960,000 Total general obligation revenue bonds 7,185,000 General obligation revenue notes G.O.Water Revenue Note 2018A $ 4,000,000 2.95% 06/15/2028 2,235,360 Lease liabilities 1,034,750 Subscription liabilities 160,024 Unamortized premium 378,665 Compensated absences 441,070 Total business-type activities $ 11,434,869 B. Changes in Long-Term Debt Change in Balance- Accounting Balance- Due Within Beginning of Year Principle Additions Deletions End of Year One Year Governmental activities General obligation bonds $ 22,760,000 $ - $ - $ 1,205,000 $ 21,555,000 $ 1,355,000 Financed purchases 138,319 - - 52,929 85,390 83,212 Subscription liabilities - 547,538 - 214,154 333,384 218,258 Unamortized premium 607,393 - - 36,230 571,163 Compensated absences 3,240,373 - 2,112,751 1,988,988 3,364,136 1,988,900 Total governmental activities 26,746,085 547,538 2,112,751 3,497,301 25,909,073 3,645,370 Business-type activities General obligation revenue bonds 7,820,000 - - 635,000 7,185,000 655,000 General obligation revenue notes 2,696,196 - - 460,836 2,235,360 474,531 Lease liabilities 1,166,177 - - 131,427 1,034,750 133,738 Subscription liabilities - 275,279 - 115,255 160,024 115,335 Unamortized premium 415,964 - - 37,299 378,665 - Compensated absences 457,779 - 264,297 281,006 441,070 278,000 Total business-type activities 12,556,116 275,279 264,297 1,660,823 11,434,869 1,656,604 Total government-wide $ 39,302,201 $ 822,817 $ 2,377,048 $ 5,158,124 $ 37,343,942 $ 5,301,974 The change in accounting principle was for the implmentation of the SBITA accounting standard requirements in the current year.See furthur information in Note 1. -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 Subscription Liabilities Total December 31, Principal Interest Principal Interest Principal Interest Principal Interest 2024 $ 1,355,000 $ 648,913 $ 83,212 $ 3,402 $ 218,258 $ 5,008 $ 1,438,212 $ 652,315 2025 1,410,000 614,900 2,178 66 95,514 2,487 1,412,178 614,966 2026 1,455,000 580,700 - - 19,612 388 1,455,000 580,700 2027 1,485,000 542,438 - - - - 1,485,000 542,438 2028 1,555,000 502,813 - - - - 1,555,000 502,813 2029-2033 6,040,000 1,880,618 - - - - 6,040,000 1,880,617 2034-2038 3,270,000 1,265,025 - - - - 3,270,000 1,265,025 2039-2043 3,065,000 740,325 - - - - 3,065,000 740,325 2044-2047 1,920,000 220,500 - - - - 1,920,000 220,500 $ 21,555,000 $ 6,996,232 $ 85,390 $ 3,468 $ 333,384 $ 7,883 $21,640,390 $ 6,999,699 Business-Type Activities General Obligation General Obligation Year Ending Revenue Bonds Revenue Notes Lease Liabilities Subscription Liabilities Total December 31, Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest 2024 $ 655,000 $ 201,720 $ 474,531 $ 62,469 $ 133,738 $ 10,262 $ 115,335 $ 735 $ 1,263,269 $ 274,451 2025 680,000 183,120 488,633 48,367 140,680 8,820 44,689 229 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 530,000 129,033 250,936 3,701 151,242 4,258 - - 932,178 136,992 2029-2033 2,835,000 438,733 - - 322,224 3,685 - - 3,157,224 442,418 2034-2038 405,000 261,850 - - - - - - 405,000 261,850 2039-2043 495,000 171,875 - - - - - - 495,000 171,875 2044-2047 470,000 54,000 - - - - - - 470,000 54,000 $ 7,185,000 $ 1,749,483 $ 2,235,360 $ 167,277 $ 1,034,750 $ 40,159 $ 160,024 $ 964 $ 10,455,110 $ 1,956,919 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 December 2024 to November 2025 and carry an interest rate of 3.5 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 Liabilities — 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 Municipal Liquor Enterprise 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. • Subscription Liabilities—The City has entered into agreements to finance the use of technology subscriptions for a variety of purposes, which call for monthly principal and interest payments through May 2026. The subscription liabilities are paid for by the General Fund and enterprise funds. The total amount of underlying technology subscription asset and the related amortization are presented in Note 5 to the basic financial statements. The subscription liabilities carry interest rates ranging from 2.6 to 3.6 percent. • 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 $ 529,663 $ 204,288 $ 3,232,972 G.O.Water Revenue Note 2018A Utility improvements Utility charges 100% 2018-2028 $ 2,402,637 $ 537,000 $14,136,582 G.O.Refunding Bonds 2021A Utility improvements Utility charges 100% 2021-2033 $ 5,215,095 $ 522,283 $14,136,582 G.O.Bonds Storm Water 2022A Utility improvements Utility charges 100% 2022-2047 $ 3,189,725 $ 133,729 $ 3,232,972 -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, 2023, the following conduit debt issues were outstanding: Augustana Care Health Care Revenue Bonds(Augustana Health Care Center Project), Series 2016A $ 13,750,000 Minnesota Senior Living LLC Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016A 60,675,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016B 44,755,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016C 6,140,000 Senior Living Revenue Bonds(Minnesota Senior Living LLC Project), Series 2016D 19,720,000 Apple Valley Senior Housing Inc. Senior Housing Revenue Refunding Bond, Series 2018 47,025,000 Total conduit debt obligations $ 192,065,000 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 31,2023: Net Net Deferred Deferred Pension Pension Outflows Inflows Pension Pension Plans Asset Liabilities of Resources of Resources Expense PERA—GERF $ — $ 8,935,837 $ 2,345,222 $ 2,858,031 $ 1,405,572 PERA—PEPFF — 8,435,760 12,860,860 12,562,278 2,415,803 Fire Relief 1,226,165 — 3,165,623 672,526 325,325 Total pension plans $ 1,226,165 $ 17,371,597 $ 18,371,705 $ 16,092,835 $ 4,146,700 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. In 2023, legislation repealed the statute delaying increases for members retiring before full retirement age. 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. In 2023, the Legislature allocated funding for a one-time lump-sum payment to General Employee and Police and Fire Plan benefit recipients. Eligibility criteria and the payment amount is specified in statute. The one-time payment is noncompounding towards future benefits. -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 2023, 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, 2023, were $980,026. The City's contributions were equal to the required contributions as set by state statutes. 2. PEPFF Contributions PEPFF Plan members were required to contribute 11.80 percent of their annual covered salary in fiscal year 2023, and the City was required to contribute 17.70 percent for Police and Fire Plan members. The City's contributions to the PEPFF for the year ended December 31, 2023, were $1,174,423. 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, 2023, the City reported a liability of$8,935,837 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 $246,322. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportionate share of the net pension liability was based on the City's contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2022 through June 30, 2023, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.1598 percent at the end of the measurement period and 0.1621 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 $ 8,935,837 State's proportionate share of the net pension liability associated with the City $ 246,322 Total $ 9,182,159 For the year ended December 31, 2023,the City recognized pension expense of$1,404,465 for its proportionate share of the GERF's pension expense. In addition, the City recognized an additional $1,107 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, 2023,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 $ 294,471 $ 59,709 Changes in actuarial assumptions 1,405,700 2,449,237 Net collective difference between projected and actual investment earnings — 192,979 Changes in proportion 151,601 156,106 Contributions paid to the PERA subsequent to the measurement date 493,450 — Total $ 2,345,222 $ 2,858,031 A total of$493,450 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, 2024. 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 2024 $ 251,207 2025 $ (1,243,184) 2026 $ 179,565 2027 $ (193,847) 2. PEPFF Pension Costs At December 31, 2023, the City reported a liability of$8,435,760 for its proportionate share of the PEPFF's net pension liability. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The City's proportionate share of the net pension liability was based on the City's contributions received by the PERA during the measurement period for employer payroll paid dates from July 1, 2022 through June 30, 2023, relative to the total employer contributions received from all of the PERA's participating employers. The City's proportionate share was 0.4885 percent at the end of the measurement period and 0.4939 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, 2023. The contribution consisted of $9.0 million in direct state aid that meets 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, 2022. 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. The state of Minnesota's proportionate share of the net pension liability associated with the City totaled$339,814. -64- NOTE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) 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 $ 8,435,760 State's proportionate share of the net pension liability associated with the City 339,814 Total $ 8,775,574 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, 2023, the City recognized pension expense of$2,436,270 for its proportionate share of the Police and Fire Plan's pension expense. The City also recognized $20,467 as negative grant revenue and negative pension expense for its proportionate share of the state of Minnesota's pension expense for the contribution of$9.0 million to the PEPFF. 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 $43,965 for the year ended December 31, 2023 as revenue and an offsetting reduction of net pension liability for its proportionate share of the state of Minnesota's on-behalf contributions to the PEPFF. At December 31,2023,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 $ 2,336,657 $ — Changes in actuarial assumptions 9,873,400 11,863,101 Net collective difference between projected and actual investment earnings — 360,340 Changes in proportion 62,956 338,837 Contributions paid to the PERA subsequent to the measurement date 587,847 — Total $ 12,860,860 $ 12,562,278 -65- NOTE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE(CONTINUED) A total of$587,847 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, 2024. 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 2024 $ 351,711 2025 $ 63,028 2026 $ 2,006,798 2027 $ (578,673) 2028 $ (2,132,129) 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, 2023, actuarial valuation was determined using an individual entry-age normal actuarial cost method. The long-term rate of return on pension plan investments used in the determination of the total liability is 7.00 percent. This assumption is based on a review of inflation and investments return assumptions from a number of national investment consulting firms. The review provided a range of return investment return rates deemed to be reasonable by the actuary. An investment return of 7.00 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 the Police and Fire Plan. Benefit increases after retirement are assumed to be 1.25 percent for the General Employees Plan and 1.00 percent for the Police and Fire Plan. -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 2022. The assumption changes were adopted by the Board and became effective with the July 1, 2023 actuarial valuation. The most recent four-year experience study for the Police and Fire Plan was completed in 2020, adopted by the Board, and became effective with the July 1,2021 actuarial valuation. The following changes in actuarial assumptions and plan provisions occurred in 2023: 1. GERF CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption and single discount rate were changed from 6.50 percent to 7.00 percent. CHANGES IN PLAN PROVISIONS • An additional one-time direct state aid contribution of$170.1 million will be contributed to the Plan on October 1, 2023. • The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three years of allowable service. • The benefit increase delay for early retirements on or after January 1,2024,was eliminated. • A one-time, noncompounding benefit increase of 2.50 percent minus the actual 2024 adjustment will be payable in a lump sum for calendar year 2024 by March 31,2024. 2. PEPFF CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption was changed from 6.50 percent to 7.00 percent. • The single discount rate changed from 5.40 percent to 7.00 percent. CHANGES IN PLAN PROVISIONS • Additional one-time direct state aid contribution of$19.4 million will be contributed to the Plan on October 1,2023. • Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded 10-year vesting schedule, with 50.00 percent vesting after five years, increasing incrementally to 100.00 percent after 10 years. • A one-time, noncompounding benefit increase of 3.00 percent will be payable in a lump sum for calendar year 2024 by March 31, 2024. • Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability benefit for a psychological condition relating to the member's occupation. • The total and permanent duty disability benefit was increased, effective July 1, 2023. -67- NOE 8—DEFINED BENEFIT PENSION PLANS—STATE-WIDE (CONTINUED) H. Discount Rate The discount rate used to measure the total pension liability in 2023 was 7.00 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members and employers will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary net position of the General Employees Fund and the Police and Fire Fund were projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. 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%Increase in Current 1%Decrease in Discount Rate Discount Rate Discount Rate (6.00%) (7.00%) (8.00%) City's proportionate share of the GERF net pension liability $ 15,808,213 $ 8,935,837 $ 3,283,046 City's proportionate share of the PEPFF net pension liability $ 16,737,554 $ 8,435,760 $ 1,610,575 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 2023 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 Department(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 of Minnesota Statutes. Funds are also derived from contributions from the City and 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 depai tuient, 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 depaitiiient 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$11,000 for each year of service (including each year over 20) or a monthly service pension of$47.00 for each year of service (including each year over 20), but not exceeding the maximum amount per year of service allowed by law for the minimum average amount of available financing per firefighter as prescribed by law. According to the bylaws of the Association and pursuant to Minnesota Statutes, members who separate from service with less than 20 years of service and have reached the age of at least 50, and have completed at least 5 years of active membership for members commencing active duty prior to January 1, 2010, and 10 years of active membership for members commencing active duty after January 1, 2010, are entitled to a reduced service pension not to exceed the amount calculated by multiplying the member's service pension for the completed years of service times the applicable nonforfeitable percentage of pension for the completed years of service times the applicable nonforfeitable percentage of pension. C. Contributions Minnesota Statutes, Chapters 424 and 424A authorize pension benefits for volunteer fire relief associations. The plan is funded by fire state aid, investment earnings, and, if necessary, employer contributions as specified in Minnesota Statutes and voluntary city contributions (if applicable). Required employer contributions are calculated annually based on statutory provisions. The City's statutorily-required contributions to the plan for the year ended December 31, 2023, were $425,185. The City's contributions were equal to the required contributions as set by state statutes. The City made voluntary contributions to the plan totaling $349,000. Furthermore, the firefighter has no obligation to contribute to the plan. D. Pension Costs At December 31, 2022, the City reported a net pension liability (asset) of($1,226,165) for the plan. The net pension liability (asset) was measured as of December 31, 2022. 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 Depaitinent as of December 31, 2022. For the year ended December 31, 2023, the City recognized pension expense of$325,325. The City also recognized$385,849 as revenue for the state of Minnesota's on-behalf contributions to the Department. -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 $ 7,699,568 $ 12,490,668 $ (4,791,100) Changes for the year Service cost 293,210 — 293,210 Interest 484,936 — 484,936 Difference between expected and actual experience 320,222 — 320,222 Change of assumptions 257,078 — 257,078 Contributions—state and local — 679,224 (679,224) Net investment income — (2,856,448) 2,856,448 Benefit payments (467,606) (467,606) — Administrative costs — (32,265) 32,265 Total net changes 887,840 (2,677,095) 3,564,935 Ending balance $ 8,587,408 $ 9,813,573 $ (1,226,165) At December 31, 2023,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 $ 333,427 $ 164,867 Changes in actuarial assumptions 551,888 82,474 Differences between projected and actual investment earnings 1,506,123 — City contributions subsequent to the measurement date 349,000 — State aid to the City subsequent to the measurement date 425,185 425,185 Total $ 3,165,623 $ 672,526 Deferred outflows of resources totaling $774,185 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, 2024. Deferred inflows of resources totaling $425,185 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, 2024. 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 2024 $ 150,452 2025 $ 420,833 2026 $ 606,713 2027 $ 818,043 2028 $ 94,454 Thereafter $ 53,602 -71- NOTE 10—DEFINED BENEFIT PENSION PLAN—FIRE RELIEF ASSOCIATION (CONTINUED) E. Actuarial Assumptions The total pension liability at December 31,2022 was determined using the entry-age normal actuarial cost method and the following actuarial assumptions: Inflation 2.50% Salary increases N/A Investment rate of return 5.75%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 4.05% N/A—Not Applicable Mortality rates were based on the July 1, 2022 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-2021. Healthy Post-Retirement— Pub-2010 Healthy Retired Public Safety mortality tables with projected mortality improvements based on scale MP-2021. 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-2021. Male rates are adjusted by a factor of 1.05. The changes in actuarial assumptions and benefits since the prior valuation included: • The expected investment return and discount rate changed from 6.25 percent to 5.75 percent to reflect updated capital market assumptions. • The inflation rate assumption increased from 2.25 percent to 2.50 percent. • The mortality assumptions were updated to the rates used in the July 1, 2022 Minnesota PERA Police and Fire Plan actuarial valuation. 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 81.92 % 4.10 % 6.60 % International equity 3.60 4.64 % 7.14 % Fixed income 6.85 1.05 % 3.55 % Real estate and alternatives — 3.54 % 6.04 % Cash and equivalents 7.63 (0.45) % 2.05 % Total 100.00 % 6.32 % Reduced for assumed investment expense (0.50) Net assumed investment return(rounded to 1/4%) 5.75 % -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 5.75 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 paragraph, 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 (4.75%) (5.75%) (6.75%) Association's net pension liability(asset) $ (614,705) $ (1,226,165) $ (1,766,817) 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$108,812. 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$1,466,433 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 4.05% 20-year municipal bond yield 4.05% 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 4.05 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 2.06 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 $ 1,545,589 Changes for the year Service cost 165,631 Interest 34,249 Differences between expected and actual experience 27,306 Changes of assumptions (209,052) Benefit payments (97,290) Total net changes (79,156) Ending balance $ 1,466,433 Assumption changes since the prior measurement date include the following: • The discount rate was changed from 2.06 percent to 4.05 percent. -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 3.05% 4.05% 5.05% Total OPEB liability $ 1,367,582 $ 1,466,433 $ 1,569,889 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 $ 1,670,517 $ 1,466,433 $ 1,293,083 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 $36,694. 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 $ 166,016 $ 357,300 Changes in actuarial assumptions 191,350 1,066,841 City's contributions subsequent to the measurement date 108,812 — Total $ 466,178 $ 1,424,141 A total of $108,812 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, 2024. 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 2024 $ (163,186) 2025 $ (163,186) 2026 $ (163,186) 2027 $ (168,732) 2028 $ (153,027) Thereafter $ (255,458) -76- NOTE 12—DEFICIT FUND BALANCES The following funds have a deficit fund balance/net position at December 31, 2023: Amount Governmental American Rescue Plan Act $ 51,862 Road Improvements $ 1,049,532 Nonmajor funds Capital Projects Central Village Parking $ 31,234 Cable Capital Equipment $ 151,522 Parks Development $ 17,206 Internal Service Benefits/Other Insurance $ 785,482 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. NOTE 13—NET POSITION/FUND BALANCES A. Net Investment in Capital Assets The government-wide Statement of Net Position at December 31, 2023, 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/amortized $ 23,687,276 $ 7,885,755 $ 31,573,031 Depreciable,net of accumulated depreciation/amortization 115,014,667 112,854,081 227,868,748 Less capital related long-term debt outstanding (22,544,937) (10,993,799) (33,538,736) Unused bond proceeds 1,482,763 1,982,566 3,465,329 Total net investment in capital assets $ 117,639,769 $ 111,728,603 $ 229,368,372 -77- NOTE 13-NET POSITION/FUND BALANCES(CONTINUED) B. Classifications At December 31,2023,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 $ 24,759 $ - $ - $ - $ - $ - $ - $ 44,377 $ 69,136 Prepaids 151,903 - - - - - - 1,000 152,903 Net lease receivable 22,474 - - - - - - 22,295 44,769 Total nonspendable 199,136 - - - - - - 67,672 266,808 Restricted Debt service - - - - - - - 540,153 540,153 EDA - - - - - - - 1,438,249 1,438,249 TIF - - - - - - - 1,236,272 1,236,272 TIF capital projects - - - - - - - 3,147,931 3,147,931 Park dedication - - - - - - - 2,336,256 2,336,256 Electric projects - - - - - - - 6,745,433 6,745,433 Facilities projects - - - - 5,138,470 1,482,763 - - 6,621,233 Cable TV - - - - - - - 206,343 206,343 Cable equipment - - - - - - - 145,812 145,812 Solid waste grant - - - - - - - 21,670 21,670 Police forfeiture - - - - - - - 97,754 97,754 Opioid settlement - - - - - - - 143,431 143,431 Lodging tax - - - - - - - 63,408 63,408 Public safety aid 2,463,493 - - - - - - - 2,463,493 Total restricted 2,463,493 - - - 5,138,470 1,482,763 - 16,122,712 25,207,438 Committed Backup storage server 55,000 - - - - - - - 55,000 Compensation study 17,000 - - - - - - - 17,000 Gun and holster replacements 52,000 - - - - - - - 52,000 Uninterruptable power supplies 30,000 - - - - - - - 30,000 Ammunition 10,000 - - - - - - - 10,000 Ballistic helmets 35,000 - - - - - - - 35,000 Battery replacements 10,000 - - - - - - - 10,000 Crisis intervention training 20,000 - - - - - - - 20,000 Ash tree disposals 7,000 - - - - - - - 7,000 Plow cutting edges 15,000 - - - - - - - 15,000 Deicing supplies 50,000 - - - - - - - 50,000 Diagnostic program 1,300 - - - - - - - 1,300 Fleet software training 1,500 - - - - - - - 1,500 Concrete removal and replacement 20,000 - - - - - - - 20,000 Future development studies 10,000 - - - - - - - 10,000 Valleywood Golf - - - - - - - 419,261 419,261 Total committed 333,800 - - - - - - 419,261 753,061 Assigned Debt service - - 8,882,682 - - - - 1,967,821 10,850,503 Other capital projects - - - - - - 11,888,037 - 11,888,037 Police special projects - - - - - - - 36,090 36,090 Tree preservation - - - - - - - 394,511 394,511 Ponds - - - - - - - 265,270 265,270 Pathways and sidewalks - - - - - - - 267,105 267,105 Dodd Road - - - - - - - 257,832 257,832 Former education building - - - - - - - 158,131 158,131 Capital building - - - - - - - 549,436 549,436 C.I.P.development - - - - - - - 285,599 285,599 Valleywood improvement - - - - - - - 177,883 177,883 Physical improvement - - - - - - - 186,957 186,957 Private development - - - - - - - 139,839 139,839 Improvement construction - - - - - - - 106,420 106,420 Fire grants project - - - - - - - 18,616 18,616 Park facilities maintenance - - - - - - - 654,188 654,188 Fire facilities - - - - - - - 6,470 6,470 Future improvements - - - - - - - 47,018 47,018 Total assigned - - 8,882,682 - - - 11,888,037 5,519,186 26,289,905 Unassigned 21,306,237 (51,862) - (1,049,532) - - - (199,962) 20,004,881 Total $24,302,666 $ (51,862) $ 8,882,682 $ (1,049,532) $ 5,138,470 $ 1,482,763 $ 11,888,037 $ 21,928,869 $ 72,522,093 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, 2023, the unassigned fund balance of the General Fund was 55.7 percent of the subsequent year's budgeted expenditures. -78- 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. -79- NOTE 14—TAX ABATEMENT AGREEMENTS(CONTINUED) The outstanding principal balances as of December 31,2023 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 Fiscal Year Fiscal Year Year-End Decertification Housing district, including the TIF No. 15—Parkside construction of multi-family residential Village—Gabella buildings of 196 units with 20 percent 70% $203,698 $1,659,891 12/31/2041 affordable units. Housing district, including the TIF No. 15—Parkside construction of multi-family residential Village—Galante buildings of 134 units with 20 percent 70% $156,101 $2,553,873 12/31/2041 affordable units. Creation of 86,000 sq.ft.of manufacturing TIF No. 16—Uponor facilities and the addition of 75 full-time 90% $26,752 $186,974 12/31/2025 jobs. Creation of 73,000 sq.ft. manufacturing TIF No. 17—Karamella facilities and the addition of 76 full-time 90% $66,442 $609,244 12/31/2026 jobs. 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, 2023, the City is committed to various construction contracts for the improvement of city property. The City's remaining commitment under these contracts is $10,312,214. -80- 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 31,2023 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% 12/31/2023 06/30/2023 0.1598% $ 8,935,837 $ 246,322 $ 9,182,159 $12,709,471 70.31% 83.10% PERA—General Employees Retirement Fund Schedule of City Contributions Year Ended December 31,2023 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% 12/31/2023 $ 980,026 $ 980,026 $ — $13,067,017 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. -81- 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 31,2023 Proportionate Share of the City's Net Pension Proportionate Liability and City's Share of the the City's Proportionate Plan 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% 12/31/2023 06/30/2023 0.4885% $ 8,435,760 $ 339,814 $ 8,775,574 $ 6,415,314 131.49% 86.50% PERA—Public Employees Police and Fire Fund Schedule of City Contributions Year Ended December 31,2023 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% 12/31/2023 $ 1,174,423 $ 1,174,423 $ — $ 6,635,165 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. -82- CITY OF APPLE VALLEY Apple Valley Firefighters'Relief Association Schedule of Changes in the Relief Association's Net Pension Liability and Related Ratios December 31,2023 City fiscal year-end date-December 31 2015 2016 2017 2018 2019 2020 2021 2022 2023 Apple Valley Firefighters' Relief Association year-end date (measurement date)-December 31 2014 2015 2016 2017 2018 2019 2020 2021 2022 Total pension liability Service cost $ 168,532 $ 181,221 $ 179,770 $ 149,826 $ 159,059 $ 201,766 $ 180,653 $ 197,877 $ 293,210 Interest 369,565 398,162 402,119 427,292 419,004 410,516 416,808 411,485 484,936 Differences between expected and actual experience - 12,130 (23,940) (67,525) 21,501 (78,143) (180,523) 77,118 320,222 Changes of assumptions - (209,787) (509,724) 133,128 534,195 (154,449) 152,931 33,961 257,078 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) (467,606) Net change in total pension liability 533,855 (218,933) (479,967) 155,907 630,650 (42,042) 113,992 1,050,256 887,840 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 7,699,568 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 $ 8,587,408 Plan fiduciary net position Contributions(state and local) $ 526,217 $ 477,537 $ 546,408 $ 530,781 $ 551,681 $ 566,875 $ 586,695 $ 624,213 $ 679,224 Net investment income 239,737 (219,523) 549,126 1,164,210 (484,118) 1,754,977 1,620,613 1,833,065 (2,856,448) Benefit payments (269,330) (600,659) (528,192) (486,814) (652,816) (421,732) (607,080) (526,854) (467,606) Administrative costs (22,641) (35,434) (34,516) (36,279) (28,307) (25,849) (25,553) (28,871) (32,265) 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 (2,677,095) 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 12,490,668 Plan fiduciary net position- end of year $6,427,084 $ 6,049,005 $6,581,831 $ 7,753,729 $7,140,169 $ 9,014,440 $10,589,115 $12,490,668 $ 9,813,573 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) $(1,226,165) 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% 114.28% Note: The City implemented GASB Statement No.68 in fiscal 2015(using a December 31,2014 measurement date).This schedule is intended to present 10-year trend information. Additional years will be added as they become available. -83- CITY OF APPLE VALLEY 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) 12/31/2023 $ 342,654 $ 678,224 $ (335,570) 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. -84- 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 31,2023 Fiscal Year 2018 2019 2020 2021 2022 2023 Total OPEB liability Service cost $ 181,510 $ 199,217 $ 131,569 $ 165,292 $ 192,764 $ 165,631 Interest 80,281 82,489 99,285 59,440 51,635 34,249 Differences between expected and actual experience — — (648,940) 16,181 167,992 27,306 Changes of assumptions 57,294 (118,563) 203,592 89,997 (1,060,954) (209,052) Benefit payments (61,516) (63,841) (68,021) (86,765) (97,427) (97,290) Net change in total OPEB liability 257,569 99,302 (282,515) 244,145 (745,990) (79,156) Total OPEB liability—beginning of year 1,973,078 2,230,647 2,329,949 2,047,434 2,291,579 1,545,589 Total OPEB liability—end of year $ 2,230,647 $ 2,329,949 $ 2,047,434 $ 2,291,579 $ 1,545,589 $ 1,466,433 Covered-employee payroll $14,500,000 $15,000,000 $15,300,000 $15,800,000 $17,900,000 $16,600,000 Total OPEB liability as a percentage of covered-employee payroll 15.4% 15.5% 13.4% 14.5% 8.6% 8.8% 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. -85- CITY OF APPLE VALLEY Notes to Required Supplementary Information December 31,2023 PERA—GENERAL EMPLOYEES RETIREMENT FUND 2023 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption and single discount rate were changed from 6.50 percent to 7.00 percent. 2023 CHANGES IN PLAN PROVISIONS • An additional one-time direct state aid contribution of$170.1 million will be contributed to the Plan on October 1, 2023. • The vesting period of those hired after June 30,2010,was changed from five years of allowable service to three years of allowable service. • The benefit increase delay for early retirements on or after January 1, 2024,was eliminated. • A one-time, noncompounding benefit increase of 2.50 percent minus the actual 2024 adjustment will be payable in a lump sum for calendar year 2024 by March 31, 2024. 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. -86- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 PERA—GENERAL EMPLOYEES RETIREMENT FUND(CONTINUED) 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. 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. -87- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 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. -88- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND 2023 CHANGES IN ACTUARIAL ASSUMPTIONS • The investment return assumption was changed from 6.50 percent to 7.00 percent. • The single discount rate changed from 5.40 percent to 7.00 percent. 2023 CHANGES IN PLAN PROVISIONS • Additional one-time direct state aid contribution of$19.4 million will be contributed to the Plan on October 1, 2023. • Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded 10-year vesting schedule, with 50.00 percent vesting after five years,increasing incrementally to 100.00 percent after 10 years. • A one-time, noncompounding benefit increase of 3.00 percent will be payable in a lump sum for calendar year 2024 by March 31, 2024. • Psychological treatment is required effective July 1,2023,prior to approval for a duty disability benefit for a psychological condition relating to the member's occupation. • The total and permanent duty disability benefit was increased, effective July 1,2023. 2022 CHANGES IN ACTUARIAL ASSUMPTIONS • The mortality improvement scale was changed 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 60.00 percent to 70.00 percent. Minor changes to form of payment assumptions were applied. -89- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND(CONTINUED) 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. 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. -90- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 PERA—PUBLIC EMPLOYEES POLICE AND FIRE FUND(CONTINUED) 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. 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. -91- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 APPLE VALLEY FIREFIGHTERS' RELIEF ASSOCIATION 2023 CHANGES IN ACTUARIAL ASSUMPTIONS • The expected investment return and discount rate changed from 6.25 percent to 5.75 percent to reflect updated capital market assumptions. • The inflation rate assumption increased from 2.25 percent to 2.50 percent. • The mortality assumptions were updated to the rates used in the July 1,2022 Minnesota PERA Police and Fire Plan actuarial valuation. 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. -92- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 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. -93- CITY OF APPLE VALLEY Notes to Required Supplementary Information(continued) December 31,2023 OTHER POST-EMPLOYMENT BENEFITS PLAN 2023 CHANGES IN ACTUARIAL ASSUMPTIONS • The discount rate was changed from 2.06 percent to 4.05 percent. 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. -94- 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 31,2023 Special Debt Capital Revenue Service Projects Total Assets Cash and investments $ 2,498,350 $ 3,751,601 $ 16,828,886 $ 23,078,837 Receivables Accounts 9,221 - 158,897 168,118 Lease 879,473 879,473 Prepaids 1,000 1,000 Inventory 44,377 44,377 Total assets $ 2,552,948 $ 3,751,601 $ 17,867,256 $ 24,171,805 Liabilities Accrued salaries payable $ 34,836 $ - $ - $ 34,836 Accounts payable 46,787 7,355 649,540 703,682 Contracts payable 149,060 149,060 Due to other governmental units 1,106 1,106 Due to other funds 189,916 189,916 Advances from other funds 272,432 272,432 Unearned revenue 34,726 34,726 Total liabilities 117,455 7,355 1,260,948 1,385,758 Deferred inflows of resources Lease revenue for subsequent years 857,178 857,178 Fund balances(deficit) Nonspendable 45,377 - 22,295 67,672 Restricted 1,970,855 1,776,425 12,375,432 16,122,712 Committed 419,261 419,261 Assigned - 1,967,821 3,551,365 5,519,186 Unassigned (199,962) (199,962) Total fund balances 2,435,493 3,744,246 15,749,130 21,928,869 Total liabilities,deferred inflows of resources,and fund balances $ 2,552,948 $ 3,751,601 $ 17,867,256 $ 24,171,805 -95- CITY OF APPLE VALLEY Nonmajor Governmental Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2023 Special Debt Capital Revenue Service Projects Total Revenues Taxes $ - $ 1,999,865 $ 586,954 $ 2,586,819 Other taxes 154,991 154,991 Franchise taxes 894,412 894,412 Intergovernmental 952,452 952,452 Charges for services 1,692,764 - 1,692,764 Investment earnings 96,295 173,005 721,647 990,947 Other 42,506 697,648 740,154 Total revenues 2,939,008 2,172,870 2,900,661 8,012,539 Expenditures Current General government 911,321 66,157 768,604 1,746,082 Public safety 39,807 - 68,480 108,287 Public works 16,879 - 72,094 88,973 Parks and recreation 1,956,492 - 37,076 1,993,568 Capital outlay 599 - 2,371,721 2,372,320 Debt service Principal - 1,205,000 - 1,205,000 Interest and fiscal charges - 701,849 14,346 716,195 Total expenditures 2,925,098 1,973,006 3,332,321 8,230,425 Excess(deficiency)of revenues over expenditures 13,910 199,864 (431,660) (217,886) Other financing sources(uses) Sale of capital assets 36,454 36,454 Transfers in 335,550 - 2,834,105 3,169,655 Transfers(out) (513,655) (513,655) Total other financing sources(uses) 372,004 - 2,320,450 2,692,454 Net change in fund balances 385,914 199,864 1,888,790 2,474,568 Fund balances Beginning of year 2,049,579 3,544,382 13,860,340 19,454,301 End of year $ 2,435,493 $ 3,744,246 $ 15,749,130 $ 21,928,869 -96- 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. -97- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Balance Sheet as of December 31,2023 Solid Waste Police Opioid Cable TV Grant Forfeiture Settlement (2010) (2040) (2060) (2115) Assets Cash and investments $ 221,409 $ 21,670 $ 119,180 $ 143,431 Receivables Accounts — — — — Inventory — — — — Prepaids — — — — Total assets $ 221,409 $ 21,670 $ 119,180 $ 143,431 Liabilities Accrued salaries payable $ 14,041 $ — $ — $ — Accounts payable 1,026 — 21,426 — Due to other governmental units (1) — — — Unearned revenue — — —Total liabilities 15,066 — 21,426 — Fund balances Nonspendable — — — — Restricted 206,343 21,670 97,754 143,431 Committed — — — — Total fund balances 206,343 21,670 97,754 143,431 Total liabilities and fund balances $ 221,409 $ 21,670 $ 119,180 $ 143,431 -98- Valleywood EDA Lodging Golf Operations Tax (2200) (3210) (7000) Totals $ 484,682 $ 1,438,249 $ 69,729 $ 2,498,350 2,872 - 6,349 9,221 44,377 44,377 1,000 - 1,000 $ 532,931 $ 1,438,249 $ 76,078 $ 2,552,948 $ 20,795 $ - $ - $ 34,836 11,665 - 12,670 46,787 1,107 - - 1,106 34,726 - - 34,726 68,293 - 12,670 117,455 45,377 - - 45,377 1,438,249 63,408 1,970,855 419,261 419,261 464,638 1,438,249 63,408 2,435,493 $ 532,931 $ 1,438,249 $ 76,078 $ 2,552,948 -99- CITY OF APPLE VALLEY Nonmajor Special Revenue Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances as of December 31,2023 Solid Waste Police Opioid Cable TV Grant Forfeiture Settlement (2010) (2040) (2060) (2115) Revenues Other taxes $ - $ - $ - $ - Intergovernmental 185,550 - - - Charges for services - - - - Investment earnings 8,742 1,211 4,027 5,943 Other revenue Miscellaneous 550 9,716 7 32,233 Total revenues 194,842 10,927 4,034 38,176 Expenditures Current General government - - - 24,968 Public safety - - 39,807 - Public works - 16,879 - - Parks and recreation 350,118 - - - Capital outlay 599 - - - Total expenditures 350,717 16,879 39,807 24,968 Excess(deficiency)of revenue over expenditures (155,875) (5,952) (35,773) 13,208 Other financing sources Sale of capital assets - - 36,454 - Transfers in 185,550 - - - Total other financing sources 185,550 - 36,454 - Net change in fund balances 29,675 (5,952) 681 13,208 Fund balances Beginning of year 176,668 27,622 97,073 130,223 End of year $ 206,343 $ 21,670 $ 97,754 $ 143,431 -100- Valleywood EDA Lodging Golf Operations Tax (2200) (3210) (7000) Totals $ - $ 65,328 $ 89,663 $ 154,991 766,902 - 952,452 1,692,764 1,692,764 14,079 59,143 3,150 96,295 - - 42,506 1,706,843 891,373 92,813 2,939,008 786,173 100,180 911,321 39,807 16,879 1,606,374 1,956,492 599 1,606,374 786,173 100,180 2,925,098 100,469 105,200 (7,367) 13,910 36,454 150,000 335,550 150,000 372,004 250,469 105,200 (7,367) 385,914 214,169 1,333,049 70,775 2,049,579 $ 464,638 $ 1,438,249 $ 63,408 $ 2,435,493 -101- 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. -102- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Balance Sheet as of December 31,2023 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 $ 1,967,821 $ 50,858 $ 1,192,769 $ 106,839 Liabilities Accounts payable $ — $ 7,355 $ — $ — Fund balances Restricted — 43,503 1,192,769 106,839 Assigned 1,967,821 — — — Total fund balances 1,967,821 43,503 1,192,769 106,839 Total liabilities and fund balances $ 1,967,821 $ 50,858 $ 1,192,769 $ 106,839 -103- G.O. Facilities Refunding G.O. Capital CIP Bonds Park Bonds Improvements Bonds of 2013 of 2015 Bonds of 2022A (3385) (3395) (3405) (3415) Total $ 153,702 $ 213,209 $ 37,276 $ 29,127 $ 3,751,601 $ — $ — $ — $ — $ 7,355 153,702 213,209 37,276 29,127 1,776,425 1,967,821 153,702 213,209 37,276 29,127 3,744,246 $ 153,702 $ 213,209 $ 37,276 $ 29,127 $ 3,751,601 -104- CITY OF APPLE VALLEY Nonmajor Debt Service Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2023 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 $ — $ — $ — $ — Investment earnings 84,239 3,347 51,060 4,574 Total revenues 84,239 3,347 51,060 4,574 Expenditures Current General government — 66,157 — — Debt service Principal — — — — Interest and fiscal charges — — — — Total expenditures — 66,157 — — Net change in fund balances 84,239 (62,810) 51,060 4,574 Fund balances Beginning of year 1,883,582 106,313 1,141,709 102,265 End of year $ 1,967,821 $ 43,503 $ 1,192,769 $ 106,839 -105- G.O. Facilities Refunding G.O. Capital CIP Bonds Park Bonds Improvement Bonds of 2013 of 2015 Bonds of 2022A (3385) (3395) (3405) (3415) Total $ 930,000 $ 175,455 $ 396,113 $ 498,297 $ 1,999,865 13,212 10,404 275 5,894 173,005 943,212 185,859 396,388 504,191 2,172,870 66,157 715,000 150,000 240,000 100,000 1,205,000 171,445 17,595 137,745 375,064 701,849 886,445 167,595 377,745 475,064 1,973,006 56,767 18,264 18,643 29,127 199,864 96,935 194,945 18,633 - 3,544,382 $ 153,702 $ 213,209 $ 37,276 $ 29,127 $ 3,744,246 -106- THIS PAGE INTENTIONALLY LEFT BLANK 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 construction and system replacement at the Municipal Center. • 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. • Park Development Fund—Accounts for the construction activities of projects approved in the 2023 Park Referendum. • Physical Improvement Fund—Accounts for developer projects funded by developers. -107- THIS PAGE INTENTIONALLY LEFT BLANK 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. • Park Facilities Maintenance Fund —Accounts for the construction and system replacement of park facilities. • Fire Facilities Maintenance Fund — Accounts for the construction and system replacement of the three fire station facilities. • 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. -108- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet as of December 31,2023 Park Police Special Tree Pathways and Dedication Projects Preservation Pond Sidewalks Dodd Road (2015) (2055) (2070) (2075) (2080) (2085) Assets Cash and investments $ 2,337,621 $ 36,090 $ 394,511 $ 265,270 $ 267,105 $ 257,832 Receivables Accounts — — — — — — Lease — — — — — — Total assets $ 2,337,621 $ 36,090 $ 394,511 $ 265,270 $ 267,105 $ 257,832 Liabilities Accounts payable $ 1,365 $ — $ — $ — $ — $ — Contracts payable — — — — — — Due to other funds — — — — — — Advances from other funds — — — — —Total liabilities 1,365 — — — — — Deferred inflows of resources Lease revenue for subsequent years — — — — — — Fund balances(deficit) Nonspendable — — — — — — Restricted 2,336,256 — — — — — Assigned — 36,090 394,511 265,270 267,105 257,832 Unassigned — — — — — — Total fund balances(deficit) 2,336,256 36,090 394,511 265,270 267,105 257,832 Total liabilities,deferred inflows of resources,and fund balances $ 2,337,621 $ 36,090 $ 394,511 $ 265,270 $ 267,105 $ 257,832 -109- Central Park Education Village Capital Improvement C.I.P. Valleywood Cable Capital Cable Capital Parks Building Parking Building Development Development Improvements Equipment Equipment/PEG Development (2090) (2095) (4000) (4010) (4045) (4425) (4800/4815) (4810) (2300) $ 195,006 $ - $ 549,436 $ - $ 285,599 $ 325,365 $ - $ 132,117 $ - 4,300 - - - - - 13,695 - 878,265 - - - - - - 1,208 - $ 1,073,271 $ 4,300 $ 549,436 $ - $ 285,599 $ 325,365 $ - $ 147,020 $ - $ 36,875 $ 535 $ - $ - $ - $ 17,272 $ - $ - $ 13,811 130,210 - - - 34,999 - - - - 151,522 - 3,395 36,875 35,534 - - - 147,482 151,522 - 17,206 857,178 - - - - - - - - 21,087 - - - - - - 1,208 - 145,812 - 158,131 - 549,436 - 285,599 177,883 - - - (31,234) - - - - (151,522) - (17,206) 179,218 (31,234) 549,436 - 285,599 177,883 (151,522) 147,020 (17,206) $ 1,073,271 $ 4,300 $ 549,436 $ - $ 285,599 $ 325,365 $ - $ 147,020 $ - -110- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Balance Sheet(continued) as of December 31,2023 2003 Physical Private Improvement Electric Fire Grants Park Improvement Development Construction Franchise Fee Project Facilities (4900) (4920) (4300) (4750) (7600) (4820) Assets Cash and investments $ 704,354 $ 139,839 $ 131,363 $ 6,641,873 $ 18,616 $ 654,188 Receivables Accounts - - - 140,902 - - Lease - - - - - - Total assets $ 704,354 $ 139,839 $ 131,363 $ 6,782,775 $ 18,616 $ 654,188 Liabilities Accounts payable $ 517,397 $ - $ 24,943 $ 37,342 $ - $ - Contracts payable - - - - - - Due to other funds - - - - - - Advances from other funds - - - - -Total liabilities 517,397 - 24,943 37,342 - - Deferred inflows of resources Lease revenue for subsequent years - - - - - - Fund balances(deficit) Nonspendable - - - - - - Restricted - - - 6,745,433 - - Assigned 186,957 139,839 106,420 - 18,616 654,188 Unassigned - - - - - - Total fund balances(deficit) 186,957 139,839 106,420 6,745,433 18,616 654,188 Total liabilities,deferred inflows of resources,and fund balances $ 704,354 $ 139,839 $ 131,363 $ 6,782,775 $ 18,616 $ 654,188 -111- TIF District TIF District TIF District TIF District Fire Future TIF District TIF District No.15 No.16 No.14 No.17 Facilities Improvements No.7 No.1 Parkside Village Uponor Business Campus Karamella (4830) (4910) (4710) (4730) (4740) (4743) (4735) (4746) Total $ 25,320 $ 47,018 $ 1,939,167 $ 982,674 $ 344,555 $ 86,564 $ - $ 67,403 $ 16,828,886 158,897 879,473 $ 25,320 $ 47,018 $ 1,939,167 $ 982,674 $ 344,555 $ 86,564 $ - $ 67,403 $ 17,867,256 $ - $ - $ - $ - $ - $ - $ - $ - $ 649,540 18,850 - - - - - - - 149,060 189,916 272,432 - - - 272,432 18,850 - - - 272,432 - - - 1,260,948 857,178 22,295 1,939,167 982,674 72,123 86,564 - 67,403 12,375,432 6,470 47,018 - - - - - - 3,551,365 (199,962) 6,470 47,018 1,939,167 982,674 72,123 86,564 - 67,403 15,749,130 $ 25,320 $ 47,018 $ 1,939,167 $ 982,674 $ 344,555 $ 86,564 $ - $ 67,403 $ 17,867,256 -112- CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances Year Ended December 31,2023 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 89,490 1,781 16,887 11,355 11,434 11,038 Other revenue Rentals - - - - - - Park dedication fees 515,933 - - - - - Miscellaneous - - - - - - Total revenues 605,423 1,781 16,887 11,355 11,434 11,038 Expenditures Current General government - - - - - - Public safety - 19,630 - - - - Public works - - - - - - Parks and recreation 4,675 - - - - - Capital outlay - - - - - - Debt service Interest and fiscal charges - - - - - - Total expenditures 4,675 19,630 - - - - Excess(deficiency)of revenue over expenditures 600,748 (17,849) 16,887 11,355 11,434 11,038 Other financing sources(uses) Transfers in - - - - - - Transfers(out) - - - - - - Total other financing sources(uses) - - - - - - Net change in fund balances 600,748 (17,849) 16,887 11,355 11,434 11,038 Fund balances(deficit) Beginning of year 1,735,508 53,939 377,624 253,915 255,671 246,794 End of year $ 2,336,256 $ 36,090 $ 394,511 $ 265,270 $ 267,105 $ 257,832 -113- Central Park Education Village Capital Improvement C.I.P. Valleywood Cable Capital Cable Capital Parks Building Parking Building Development Development Improvements Equipment Equipment/PEG Development (2090) (2095) (4000) (4010) (4045) (4425) (4800/4815) (4810) (2300) $ - $ - $ - $ - $ - $ - $ - $ - $ 202,000 58,284 - 6,650 - 23,239 63 12,226 61,415 - 5,127 - 169,311 4,300 - - - - - - - 8,432 - - - - - - - - 184,393 4,300 23,239 63 12,226 61,415 202,000 63,411 - 73,347 7,747 - - - - - - - 3,262 8,828 - 20,311 10,321 - 175,436 - - 2,025,984 - 79,794 - 83,668 7,747 175,436 - - 2,029,246 8,828 79,794 20,311 100,725 (3,447) (152,197) 63 12,226 (1,967,831) 193,172 (16,383) (20,311) 65,000 - - 2,000,000 - - 3,105 (325,000) (3,105) - - (185,550) - - (260,000) (3,105) - 2,000,000 (185,550) - 3,105 100,725 (3,447) (412,197) (3,042) 12,226 32,169 7,622 (16,383) (17,206) 78,493 (27,787) 961,633 3,042 273,373 145,714 (159,144) 163,403 - $ 179,218 $ (31,234) $ 549,436 $ - $ 285,599 $ 177,883 $ (151,522) $ 147,020 $ (17,206) -114- (continued) CITY OF APPLE VALLEY Nonmajor Capital Projects Funds Combining Statement of Revenues,Expenditures,and Changes in Fund Balances(continued) Year Ended December 31,2023 2003 Physical Private Improvement Electric Fire Grants Parks Improvement Development Construction Franchise Fee Project Facilities (4900) (4920) (4300) (4750) (7600) (4820) Revenues Taxes $ - $ - $ - $ - $ - $ - Franchise taxes - - - 634,128 - - Investment earnings 31,087 5,986 5,623 275,606 798 13,761 Other revenue Rentals - - - - - - Park dedication fees - - - - - - Miscellaneous (328) - - - - - Total revenues 30,759 5,986 5,623 909,734 798 13,761 Expenditures Current General government - - - - - - Public safety - - - - - - Public works - - - 72,094 - - Parks and recreation - - - - - - Capital outlay - - - 9,213 - 70,573 Debt service Interest and fiscal charges - - - - - - Total expenditures - - - 81,307 - 70,573 Excess(deficiency)of revenue over expenditures 30,759 5,986 5,623 828,427 798 (56,812) Other financing sources(uses) Transfers in - - - - - 711,000 Transfers(out) - - - - - - Total other financing sources(uses) - - - - - 711,000 Net change in fund balances 30,759 5,986 5,623 828,427 798 654,188 Fund balances(deficit) Beginning of year 156,198 133,853 100,797 5,917,006 17,818 - End of year $ 186,957 $ 139,839 $ 106,420 $ 6,745,433 $ 18,616 $ 654,188 -115- TIF District TIF District TIF District TIF District Fire Future TIF District TIF District No.15 No.16 No.14 No.17 Facilities Improvements No.7 No.1 Parkside Village Uponor Business Campus Karamella (4830) (4910) (4710) (4730) (4740) (4743) (4735) (4746) Total $ - $ - $ - $ - $ 452,918 $ 60,175 $ - $ 73,861 $ 586,954 894,412 720 2,012 83,012 42,067 4,910 1,594 2,163 1,603 721,647 173,611 515,933 8,104 720 2,012 83,012 42,067 457,828 61,769 2,163 75,464 2,900,661 361,499 28,421 229,477 68,113 768,604 48,850 - - - - - - - 68,480 72,094 37,076 400 - - - - - - - 2,371,721 14,346 - - - 14,346 49,250 - - - 375,845 28,421 229,477 68,113 3,332,321 (48,530) 2,012 83,012 42,067 81,983 33,348 (227,314) 7,351 (431,660) 55,000 - - - - - - - 2,834,105 (513,655) 55,000 - - - - - - - 2,320,450 6,470 2,012 83,012 42,067 81,983 33,348 (227,314) 7,351 1,888,790 45,006 1,856,155 940,607 (9,860) 53,216 227,314 60,052 13,860,340 $ 6,470 $ 47,018 $ 1,939,167 $ 982,674 $ 72,123 $ 86,564 $ - $ 67,403 $15,749,130 -116- CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Revenue Taxes Current $ 29,911,435 $ 29,911,435 $ 29,785,713 $ (125,722) Delinquent 50,000 50,000 28,603 (21,397) Total taxes 29,961,435 29,961,435 29,814,316 (147,119) Other taxes 76,000 76,000 58,053 (17,947) Franchise taxes 453,000 453,000 335,017 (117,983) Special assessments 2,500 2,500 2,369 (131) Licenses and permits General government 206,675 206,675 251,467 44,792 Public safety 9,000 9,000 5,880 (3,120) Public works 1,748,800 1,748,800 2,033,799 284,999 Total licenses and permits 1,964,475 1,964,475 2,291,146 326,671 Intergovernmental Federal grants Public safety 385,000 385,000 200,101 (184,899) State grants PERA aid 7,500 7,500 140,914 133,414 Fire relief aid-public safety 351,000 351,000 425,185 74,185 Police relief aid-public safety 515,000 515,000 3,004,427 2,489,427 Other-public safety 110,000 110,000 169,689 59,689 Total intergovernmental 1,368,500 1,368,500 3,940,316 2,571,816 Charges for services Administration charges-general government Construction funds 69,200 69,200 - (69,200) Enterprise funds 891,000 891,000 891,000 - Investment charges-general government 135,000 135,000 135,000 - Engineering charges-public works-construction 974,000 974,000 854,266 (119,734) General government 31,030 31,030 10,489 (20,541) Public safety 272,945 272,945 397,053 124,108 Public works 10,000 10,000 11,506 1,506 Parks and recreation 1,151,000 1,151,000 1,248,048 97,048 Total charges for services 3,534,175 3,534,175 3,547,362 13,187 Fines and forfeitures 300,000 300,000 213,974 (86,026) Investment earnings 220,000 220,000 829,786 609,786 Other Rentals-recreation 283,000 283,000 275,812 (7,188) Rentals-public safety 43,100 43,100 44,488 1,388 Rentals-other 551,000 551,000 454,264 (96,736) Refunds and reimbursements 75,000 75,000 114,765 39,765 Donations 3,000 3,000 5,409 2,409 Miscellaneous 56,600 56,600 33,090 (23,510) Total other 1,011,700 1,011,700 927,828 (83,872) Total revenue 38,891,785 38,891,785 41,960,167 3,068,382 -117- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures General government Mayor and City Council Personal services 129,600 129,600 132,580 2,980 Supplies 625 625 883 258 Other current expenditures 20,910 20,910 17,404 (3,506) Total Mayor and City Council 151,135 151,135 150,867 (268) Administration Personal services 654,375 654,375 653,164 (1,211) Supplies 175 175 955 780 Other current expenditures 58,080 58,080 69,660 11,580 Total administration 712,630 712,630 723,779 11,149 Finance and data processing Personal services 718,040 716,840 634,322 (82,518) Supplies 9,200 9,200 6,532 (2,668) Other current expenditures 356,715 356,715 346,397 (10,318) Debt service 10,000 10,000 Total finance and data processing 1,083,955 1,082,755 997,251 (85,504) Information technology Personal services 682,940 682,940 527,152 (155,788) Supplies 8,700 8,700 8,301 (399) Other current expenditures 386,460 403,460 167,392 (236,068) Capital outlay 187,800 242,800 158,316 (84,484) Debt service 126,983 126,983 Total information technology 1,265,900 1,337,900 988,144 (349,756) Human resources Personal services 600,140 600,140 603,356 3,216 Supplies 650 650 875 225 Other current expenditures 80,255 80,255 65,968 (14,287) Capital outlay - 1,200 1,192 (8) Total human resources 681,045 682,245 671,391 (10,854) City clerk/elections Personal services 350,755 350,755 297,788 (52,967) Supplies 2,000 2,000 2,128 128 Other current expenditures 105,300 105,300 97,950 (7,350) Total city clerk/elections 458,055 458,055 397,866 (60,189) Legal Other current expenditures 595,950 595,950 592,215 (3,735) General government buildings Personal services 275,350 275,350 238,954 (36,396) Supplies 15,650 15,650 26,416 10,766 Other current expenditures 153,340 153,340 230,680 77,340 Total general government buildings 444,340 444,340 496,050 51,710 -118- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) General government(continued) Community development Personal services 731,765 726,665 586,141 (140,524) Supplies 700 700 1,073 373 Other current expenditures 36,850 46,850 16,545 (30,305) Capital outlay - 5,100 5,024 (76) Total community development 769,315 779,315 608,783 (170,532) Code enforcement Personal services 325,340 325,340 301,698 (23,642) Supplies 2,100 2,100 1,925 (175) Other current expenditures 35,790 35,790 16,404 (19,386) Total code enforcement 363,230 363,230 320,027 (43,203) Unallocated Personal services 12,000 12,000 9,402 (2,598) Other current expenditures 525,570 525,570 442,900 (82,670) Total unallocated 537,570 537,570 452,302 (85,268) Total general government 7,063,125 7,145,125 6,398,675 (746,450) Public safety Police protection Personal services 9,897,555 9,837,555 9,823,596 (13,959) Supplies 297,430 379,430 345,552 (33,878) Other current expenditures 1,558,255 1,703,255 1,785,892 82,637 Capital outlay - 90,000 65,465 (24,535) Total police protection 11,753,240 12,010,240 12,020,505 10,265 Fire protection Personal services 1,551,290 1,551,290 1,496,775 (54,515) Supplies 81,525 81,525 87,895 6,370 Other current expenditures 726,220 726,220 777,570 51,350 Total fire protection 2,359,035 2,359,035 2,362,240 3,205 Fire relief Other current expenditures 660,745 660,745 774,935 114,190 Civil defense Supplies 4,000 4,000 826 (3,174) Other current expenditures 44,300 44,300 42,766 (1,534) Total civil defense 48,300 48,300 43,592 (4,708) Animal control Personal services 125,560 125,560 48,479 (77,081) Supplies 5,725 5,725 4,621 (1,104) Other current expenditures 8,150 8,150 8,763 613 Total animal control 139,435 139,435 61,863 (77,572) -119- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Public safety(continued) Building inspection Personal services 788,535 739,635 679,719 (59,916) Supplies 18,775 18,775 3,624 (15,151) Other current expenditures 227,425 273,625 248,832 (24,793) Debt service 20,000 20,000 Total building inspection 1,034,735 1,032,035 952,175 (79,860) Total public safety 15,995,490 16,249,790 16,215,310 (34,480) Public works Public works administration/natural resources Personal services 544,390 544,390 543,606 (784) Supplies 9,430 9,530 4,518 (5,012) Other current expenditures 459,545 480,045 495,513 15,468 Capital outlay - 4,200 4,132 (68) Debt service 4,770 4,770 Total public works administration/natural resources 1,013,365 1,038,165 1,052,539 14,374 Central maintenance facility Personal services 719,250 719,250 690,543 (28,707) Supplies 31,825 33,125 31,845 (1,280) Other current expenditures 208,830 210,075 238,242 28,167 Total central maintenance facility 959,905 962,450 960,630 (1,820) Streets Personal services 2,075,745 1,970,335 1,769,593 (200,742) Supplies 555,130 606,630 500,467 (106,163) Other current expenditures 879,545 953,455 915,191 (38,264) Capital outlay 69,000 74,000 58,330 (15,670) Debt service 10,478 10,478 Total streets 3,579,420 3,604,420 3,254,059 (350,361) Engineering Personal services 973,930 973,930 902,644 (71,286) Supplies 20,990 20,990 18,317 (2,673) Other current expenditures 192,180 232,180 129,202 (102,978) Debt service 49,374 49,374 Total engineering 1,187,100 1,227,100 1,099,537 (127,563) Total public works 6,739,790 6,832,135 6,366,765 (465,370) Parks and recreation Parks and recreation administration Personal services 947,135 947,135 848,300 (98,835) Supplies 2,400 2,400 3,492 1,092 Other current expenditures 106,800 182,920 185,917 2,997 Total parks and recreation administration 1,056,335 1,132,455 1,037,709 (94,746) -120- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances- Budget and Actual(continued) Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Expenditures(continued) Parks and recreation(continued) Recreation programs Personal services 158,490 158,490 122,409 (36,081) Supplies 38,000 38,000 30,544 (7,456) Other current expenditures 96,550 96,550 113,486 16,936 Capital outlay 1,001 1,001 Total recreation programs 293,040 293,040 267,440 (25,600) Parks maintenance Personal services 2,226,425 2,226,425 2,207,471 (18,954) Supplies 300,000 300,000 290,072 (9,928) Other current expenditures 526,000 564,880 679,217 114,337 Capital outlay 264,400 304,400 304,400 _ - Total parks maintenance 3,316,825 3,395,705 3,481,160 85,455 Redwood Community Pool Personal services 91,700 91,700 134,768 43,068 Supplies 6,700 6,700 4,395 (2,305) Other current expenditures 35,550 35,550 42,299 6,749 Total Redwood Community Pool 133,950 133,950 181,462 47,512 Apple Valley Family Aquatic Center Personal services 465,670 465,670 522,390 56,720 Supplies 39,000 39,000 35,025 (3,975) Other current expenditures 252,550 252,550 336,589 84,039 Total Apple Valley Family Aquatic Center 757,220 757,220 894,004 136,784 Apple Valley Community Center Personal services 223,510 223,510 280,747 57,237 Supplies 17,000 17,000 23,588 6,588 Other current expenditures 76,400 76,400 77,732 1,332 Total Apple Valley Community Center 316,910 316,910 382,067 65,157 Apple Valley Senior Center Personal services 327,850 327,850 311,683 (16,167) Supplies 12,000 12,000 6,787 (5,213) Other current expenditures 67,550 67,550 83,701 16,151 Total Apple Valley Senior Center 407,400 407,400 402,171 (5,229) Total parks and recreation 6,281,680 6,436,680 6,646,013 209,333 Total expenditures 36,080,085 36,663,730 35,626,763 (1,036,967) Excess of revenues over expenditures 2,811,700 2,228,055 6,333,404 4,105,349 -121- (continued) CITY OF APPLE VALLEY General Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual(continued) Year Ended December 31,2023 Budgeted Amounts Over(Under) Original Final Actual Budget Other financing sources(uses) Sale of capital assets 47,300 47,300 16,465 (30,835) Transfers in 1,493,000 1,493,000 1,493,000 — Transfers(out) (4,352,000) (4,352,000) (4,352,000) — Total other financing sources(uses) (2,811,700) (2,811,700) (2,842,535) (30,835) Net change in fund balances $ — $ (583,645) 3,490,869 $ 4,074,514 Fund balances Beginning of year 20,811,797 End of year $ 24,302,666 -122- 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 31,2023 Over(Under) Budget Actual Budget Revenue Special assessments $ — $ 35,317 $ 35,317 Intergovernmental 3,471,000 2,797,998 (673,002) Total revenue 3,471,000 2,833,315 (637,685) Expenditures Capital outlay Public works 7,131,000 5,877,595 (1,253,405) Excess(deficiency)of revenue over expenditures (3,660,000) (3,044,280) 615,720 Other financing sources Transfers in 4,575,000 4,575,000 — Net change in fund balances $ 915,000 1,530,720 $ 615,720 Fund balances(deficit) Beginning of year (2,580,252) End of year $ (1,049,532) -123- 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 31,2023 Over(Under) Budget Actual Budget Revenue Investment earnings $ 160,151 $ 493,502 $ 333,351 Other financing sources(uses) Transfers in 500,000 — (500,000) Transfers(out) (1,729,000) (1,729,000) — Total other financing sources(uses) (1,229,000) (1,729,000) (500,000) Net change in fund balances $ (1,068,849) (1,235,498) $ (166,649) Fund balances Beginning of year 13,123,535 End of year $ 11,888,037 -124- CITY OF APPLE VALLEY Cable TV Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Intergovernmental $ 185,550 $ 185,550 $ — Investment earnings 1,500 8,742 7,242 Other revenue Miscellaneous — 550 550 Total revenue 187,050 194,842 7,792 Expenditures Current Parks and recreation 371,100 350,118 (20,982) Capital outlay — 599 599 Total expenditures 371,100 350,717 (20,383) Excess(deficiency)of revenue over expenditures (184,050) (155,875) 28,175 Other financing sources Transfers in 185,550 185,550 — Net change in fund balances $ 1,500 29,675 $ 28,175 Fund balances Beginning of year 176,668 End of year $ 206,343 -125- CITY OF APPLE VALLEY Valleywood Golf Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Charges for services $ 1,350,000 $ 1,692,764 $ 342,764 Investment earnings — 14,079 14,079 Total revenue 1,350,000 1,706,843 356,843 Expenditures Current Parks and recreation Personal services 784,940 1,053,795 268,855 Contractual services 67,400 89,875 22,475 Other charges 301,565 239,681 (61,884) Supplies and repairs 150,950 144,031 (6,919) Insurance 24,000 24,000 — Utilities 43,000 54,992 11,992 Total expenditures 1,371,855 1,606,374 234,519 Excess(deficiency)of revenue over expenditures (21,855) 100,469 122,324 Other financing sources Transfers in 150,000 150,000 — Net change in fund balances $ 128,145 250,469 $ 122,324 Fund balances Beginning of year 214,169 End of year $ 464,638 -126- CITY OF APPLE VALLEY EDA Operations Special Revenue Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Other taxes $ — $ 65,328 $ 65,328 Intergovernmental — 766,902 766,902 Investment earnings 10,000 59,143 49,143 Total revenue 10,000 891,373 881,373 Expenditures Current General government 22,150 786,173 764,023 Net change in fund balances $ (12,150) 105,200 $ 117,350 Fund balances Beginning of year 1,333,049 End of year $ 1,438,249 -127- CITY OF APPLE VALLEY Education Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Investment earnings $ 1,000 $ 6,650 $ 5,650 Other revenue 157,000 177,743 20,743 Total revenue 158,000 184,393 26,393 Expenditures Current General government 63,890 73,347 9,457 Capital outlay 64,450 10,321 (54,129) Total expenditures 128,340 83,668 (44,672) Net change in fund balances $ 29,660 100,725 $ 71,065 Fund balances Beginning of year 78,493 End of year $ 179,218 -128- CITY OF APPLE VALLEY Capital Building Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Investment earnings $ 2,900 $ 23,239 $ 20,339 Expenditures Capital outlay 261,000 175,436 (85,564) Excess(deficiency)of revenue over expenditures (258,100) (152,197) 105,903 Other financing sources(uses) Transfers in 65,000 65,000 — Transfers out — (325,000) (325,000) Total other financing sources(uses) 65,000 (260,000) (325,000) Net change in fund balances $ (193,100) (412,197) $ (219,097) Fund balances Beginning of year 961,633 End of year $ 549,436 -129- 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 31,2023 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 202,000 $ 202,000 $ — Expenditures Current Public works 14,300 8,828 (5,472) Capital outlay 1,195 — (1,195) Total expenditures 15,495 8,828 (6,667) Excess of revenue over expenditures 186,505 193,172 6,667 Other financing(uses) Transfers(out) (185,550) (185,550) — Net change in fund balances $ 955 7,622 $ 6,667 Fund balances(deficit) Beginning of year (159,144) End of year $ (151,522) -130- 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 31,2023 Over(Under) Budget Actual Budget Revenue Franchise taxes $ 71,500 $ 58,284 $ (13,216) Investment earnings 1,000 5,127 4,127 Total revenue 72,500 63,411 (9,089) Expenditures Capital outlay 60,000 79,794 19,794 Net change in fund balances $ 12,500 (16,383) $ (28,883) Fund balances Beginning of year 163,403 End of year S 147,020 -131- CITY OF APPLE VALLEY Parks Facilities Maintenance Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Investment earnings $ 6,600 $ 13,761 $ 7,161 Expenditures Capital outlay 254,500 70,573 (183,927) Excess(deficiency)of revenue over expenditures (247,900) (56,812) 191,088 Other financing sources Transfers in 411,000 711,000 300,000 Net change in fund balances $ 163,100 654,188 $ 491,088 Fund balances Beginning of year — End of year $ 654,188 -132- CITY OF APPLE VALLEY Fire Facilities Maintenance Capital Projects Fund Schedule of Revenue,Expenditures,and Changes in Fund Balances— Budget and Actual Year Ended December 31,2023 Over(Under) Budget Actual Budget Revenue Investment earnings $ 400 $ 720 $ 320 Expenditures Current Public safety — 48,850 48,850 Capital outlay 35,000 400 (34,600) Total expenditures 35,000 49,250 14,250 Excess(deficiency)of revenue over expenditures (34,600) (48,530) (13,930) Other financing sources Transfers in 30,000 55,000 25,000 Net change in fund balances $ (4,600) 6,470 $ 11,070 Fund balances Beginning of year — End of year $ 6,470 -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 31,2023 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7445) Totals Current assets Cash and investments $ 418,218 $ 2,331,078 $ 2,976,068 $ 5,725,364 Prepaids — 271,144 — 271,144 Total current assets 418,218 2,602,222 2,976,068 5,996,508 Noncurrent assets Capital assets Furniture and equipment 18,598,507 18,598,507 Less accumulated depreciation (11,397,965) (11,397,965) Total noncurrent assets 7,200,542 7,200,542 Total assets $ 418,218 $ 2,602,222 $ 10,176,610 $ 13,197,050 Current liabilities Accounts payable $ — $ 23,658 $ 400,558 $ 424,216 Due to other governmental units(refund) — (90) — (90) Claims payable 4,857 4,857 Accrued compensated absences — 1,988,900 — 1,988,900 Financed purchase 83,212 83,212 Total current liabilities 4,857 2,012,468 483,770 2,501,095 Noncurrent liabilities Accrued compensated absences — 1,375,236 — 1,375,236 Financed purchase — — 2,178 2,178 Total noncurrent liabilities — 1,375,236 2,178 1,377,414 Total liabilities 4,857 3,387,704 485,948 3,878,509 Net position Net investment in capital assets 7,115,152 7,115,152 Unrestricted 413,361 (785,482) 2,575,510 2,203,389 Total net position 413,361 (785,482) 9,690,662 9,318,541 Total liabilities and net position $ 418,218 $ 2,602,222 $ 10,176,610 $ 13,197,050 -135- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Revenue,Expenses,and Changes in Net Position Year Ended December 31,2023 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7445) Totals Operating revenue Charges to other funds $ 250,200 $ 2,397,878 $ 1,819,300 $ 4,467,378 Operating expenses Personal services 191,148 1,105,425 — 1,296,573 Contractual services — 25,744 — 25,744 Other charges — 1,152,156 1,640 1,153,796 Depreciation 1,306,794 1,306,794 Total operating expenses 191,148 2,283,325 1,308,434 3,782,907 Operating income 59,052 114,553 510,866 684,471 Nonoperating revenue(expense) Investment earnings 16,813 102,275 113,520 232,608 Gain on sale of capital assets 157,767 157,767 Interest expense (6,070) (6,070) Capital contribution 10,000 10,000 Total nonoperating revenue(expense) 16,813 102,275 275,217 394,305 Change in net position 75,865 216,828 786,083 1,078,776 Net position Beginning of year 337,496 (1,002,310) 8,904,579 8,239,765 End of year $ 413,361 $ (785,482) $ 9,690,662 $ 9,318,541 -136- CITY OF APPLE VALLEY Internal Service Funds Combining Statement of Cash Flows Year Ended December 31,2023 Benefits/ Vehicle Dental Other Equipment Insurance Insurance Replacement (7100) (7200) (7400-7440) Totals Cash flows from operating activities Cash receipts on interfund services provided $ 250,200 $ 2,397,878 $ 1,819,300 $ 4,467,378 Cash payments to suppliers (192,417) (1,130,140) 358,442 (964,115) Cash payments to employees for services - (981,662) - (981,662) Net cash flows from operating activities 57,783 286,076 2,177,742 2,521,601 Cash flows from capital and related financing activities Acquisition and construction of capital assets (2,111,742) (2,111,742) Proceeds from sale of capital assets 160,147 160,147 Principal payments on debt (52,929) (52,929) Capital contribution 10,000 10,000 Interest paid (6,070) (6,070) Net cash flows from capital and related financing activities (2,000,594) (2,000,594) Cash flows from investing activities Interest received on investments 16,813 102,275 113,520 232,608 Net change in cash and cash equivalents 74,596 388,351 290,668 753,615 Cash and investments Beginning of year 343,622 1,942,727 2,685,400 4,971,749 End of year $ 418,218 $ 2,331,078 $ 2,976,068 $ 5,725,364 Reconciliation of operating income to net cash flows from operating activities Operating income $ 59,052 $ 114,553 $ 510,866 $ 684,471 Adjustments to reconcile operating income to net cash flows from operating activities Depreciation 1,306,794 1,306,794 Change in assets and liabilities Prepaids - 30,970 - 30,970 Accounts payable - 16,907 360,082 376,989 Due to other governmental units - (117) - (117) Claims payable (1,269) (1,269) Accrued compensated absences - 123,763 - 123,763 Net cash flows from operating activities $ 57,783 $ 286,076 $ 2,177,742 $ 2,521,601 Noncash capital activities Net book value of capital asset disposals $ - $ - $ 2,380 $ 2,380 -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 2014 2015 2016 2017 Governmental activities Net investment in capital assets $ 78,398,734 $ 86,664,918 $ 93,945,022 $ 99,642,040 Restricted 15,253,042 16,541,831 16,141,535 15,364,368 Unrestricted 36,056,447 26,805,077 24,394,132 24,292,441 Total governmental activities net position $ 129,708,223 $ 130,011,826 $ 134,480,689 $ 139,298,849 Business-type activities Net investment in capital assets $ 120,092,250 $ 118,288,727 $ 119,417,084 $ 94,851,212 Restricted 329,167 178,529 178,977 178,665 Unrestricted 14,998,933 14,230,604 17,104,636 15,390,547 Total business-type activities net position $ 135,420,350 $ 132,697,860 $ 136,700,697 $ 110,420,424 Primary government Net investment in capital assets $ 198,490,984 $ 204,953,645 $ 213,362,106 $ 194,493,252 Restricted 15,582,209 16,720,360 16,320,512 15,543,033 Unrestricted 51,055,380 41,035,681 41,498,768 39,682,988 Total primary government net position $ 265,128,573 $ 262,709,686 $ 271,181,386 $ 249,719,273 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 2018 2019 2020 2021 2022 2023 $ 83,980,389 $ 92,370,852 $ 100,646,284 $ 103,338,673 $ 115,728,602 $ 119,581,864 15,352,356 16,776,842 17,391,864 17,816,684 17,729,142 24,923,802 28,466,675 29,564,353 34,627,105 41,760,863 36,050,080 38,994,273 $ 127,799,420 $ 138,712,047 $ 152,665,253 $ 162,916,220 $ 169,507,824 $ 183,499,939 $ 100,261,931 $ 103,644,760 $ 108,787,122 $ 110,408,545 $ 107,099,860 $ 111,728,603 12,828,596 13,312,548 12,112,202 15,124,841 21,465,114 24,657,483 $ 113,090,527 $ 116,957,308 $ 120,899,324 $ 125,533,386 $ 128,564,974 $ 136,386,086 $ 184,242,320 $ 196,015,612 $ 209,433,406 $ 213,747,218 $ 222,828,462 $ 231,310,467 15,352,356 16,776,842 17,391,864 17,816,684 17,729,142 24,923,802 41,295,271 42,876,901 46,739,307 56,885,704 57,515,194 63,651,756 $ 240,889,947 $ 255,669,355 $ 273,564,577 $ 288,449,606 $ 298,072,798 $ 319,886,025 -139- CITY OF APPLE VALLEY Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2014 2015 2016 2017 Expenses Governmental activities General government $ 6,107,245 $ 5,468,843 $ 6,974,444 $ 6,260,768 Public safety 11,946,671 12,464,603 15,097,659 13,443,699 Public works 9,011,324 7,038,033 7,746,304 8,473,039 Parks and recreation 6,403,907 6,543,162 7,025,281 7,239,268 Interest on long-term debt 1,037,527 1,037,567 912,007 886,283 Total governmental activities expenses $ 34,506,674 $ 32,552,208 $ 37,755,695 $ 36,303,057 Business-type activities Municipal liquor $ 8,332,921 $ 7,772,369 $ 7,872,023 $ 8,251,249 Municipal golf course 1,526,108 1,653,759 1,728,605 1,545,792 Sports arena 853,315 770,215 770,666 798,402 Water and sewer 8,186,262 8,154,989 9,336,567 10,031,223 Storm drainage 1,257,566 1,444,800 1,481,121 2,181,086 Cemetery 51,646 49,086 60,790 127,469 Street light utility 424,670 446,644 437,439 483,752 Total business-type activities 20,632,488 20,291,862 21,687,211 23,418,973 Total primary government expenses $ 55,139,162 $ 52,844,070 $ 59,442,906 $ 59,722,030 Program revenues Governmental activities Charges for services General government $ 2,828,709 $ 1,696,786 $ 1,768,008 $ 1,956,499 Public safety 541,947 496,566 543,950 617,729 Public works 1,001,148 2,620,283 2,489,539 3,740,394 Parks and recreation 2,030,716 1,989,084 2,740,747 1,461,720 Operating grants and contributions 837,763 771,220 1,531,412 1,082,234 Capital grants and contributions 1,897,081 5,918,652 5,489,541 3,206,571 Total governmental activities program revenues $ 9,137,364 $ 13,492,591 $ 14,563,197 $ 12,065,147 -140- Table 2 2018 2019 2020 2021 2022 2023 $ 7,670,285 $ 7,490,933 $ 7,639,974 $ 7,491,796 $ 8,253,575 $ 8,535,673 12,750,741 13,294,656 13,712,210 12,116,115 15,362,005 16,937,626 9,434,637 9,414,499 9,886,859 9,793,408 11,621,460 11,637,069 6,992,203 7,191,984 5,990,903 7,425,649 9,419,650 10,417,136 284,621 268,829 240,927 329,266 555,535 694,490 $ 37,132,487 $ 37,660,901 $ 37,470,873 $ 37,156,234 $ 45,212,225 $ 48,221,994 $ 8,362,332 $ 8,631,173 $ 9,558,251 $ 9,886,246 $ 9,962,867 $ 10,075,982 1,238,125 1,218,830 1,199,737 1,500,829 784,343 756,399 968,349 958,195 1,031,625 1,107,393 9,203,936 9,746,090 10,126,431 10,035,490 11,281,814 11,851,009 2,035,266 2,217,257 2,228,700 2,160,173 2,402,836 2,678,546 89,069 140,545 181,331 196,488 204,912 231,435 485,356 543,694 550,641 522,752 544,161 652,585 22,198,427 23,253,988 24,813,440 25,260,173 25,428,215 26,596,950 $ 59,330,914 $ 60,914,889 $ 62,284,313 $ 62,416,407 $ 70,640,440 $ 74,818,944 $ 1,987,775 $ 2,085,398 $ 2,522,643 $ 1,870,521 $ 1,985,335 $ 2,066,062 615,835 712,423 448,227 495,630 1,022,604 733,863 3,555,717 2,592,303 1,829,755 3,475,821 3,494,874 2,871,247 2,396,973 1,646,122 445,404 1,815,649 3,749,238 3,950,890 1,985,278 1,400,053 900,830 1,322,061 1,922,964 4,566,304 3,741,660 7,514,679 7,388,877 5,155,677 8,147,595 7,451,604 $ 14,283,238 $ 15,950,978 $ 13,535,736 $ 14,135,359 $ 20,322,610 $ 21,639,970 -141- (continued) CITY OF APPLE VALLEY Changes in Net Position(continued) Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2014 2015 2016 2017 Program revenues(continued) Business-type activities Charges for services Municipal liquor $ 9,292,269 $ 8,480,414 $ 8,738,804 $ 9,185,736 Municipal golf course 1,289,089 1,387,821 1,356,436 1,180,209 Sports arena 746,351 722,270 783,962 732,979 Water and sewer 8,913,191 8,995,642 9,754,601 9,917,074 Storm drainage 1,567,066 1,631,761 1,718,352 1,866,306 Cemetery 104,128 132,305 160,716 187,589 Street light utility 465,584 483,680 500,877 507,360 Operating grants and contributions - - - - Capital grants and contributions 1,612,392 2,110,667 3,631,836 1,057,916 Total business-type activities program revenues 23,990,070 23,944,560 26,645,584 24,635,169 Total primary government program revenues $ 33,127,434 $ 37,437,151 $ 41,208,781 $ 36,700,316 Net(expense)revenue Governmental activities $ (25,369,310) $ (19,059,617) $ (23,192,498) $ (24,237,910) Business-type activities 3,357,582 3,652,698 4,958,373 1,216,196 Total primary government net expense $ (22,011,728) $ (15,406,919) $ (18,234,125) $ (23,021,714) General revenues and other changes in net position Governmental activities Property taxes $ 23,067,164 $ 23,038,450 $ 23,894,359 $ 24,758,299 Tax increments 611,662 489,617 199,214 346,675 Franchise taxes 1,272,428 1,259,271 1,309,757 1,288,426 Lodging tax 89,859 93,492 90,592 92,958 Gravel tax 50,612 39,215 40,794 37,902 Unallocated state and county aids 36,710 40,061 37,719 56,751 Other general revenue 78,478 7,387 6,888 8,440 Unrestricted investment earnings(losses) 1,562,329 863,798 801,038 551,119 Gain on sale of assets - - - - Transfers 507,636 4,681,392 1,281,000 1,915,500 Total governmental activities $ 27,276,878 $ 30,512,683 $ 27,661,361 $ 29,056,070 Business-type activities Unrestricted investment earnings(losses) $ 506,693 $ 235,424 $ 204,464 $ 151,206 Property taxes 121,000 121,000 121,000 121,000 Other - - - - Transfers (507,636) (4,681,392) (1,281,000) (1,915,500) Total business-type activities 120,057 (4,324,968) (955,536) (1,643,294) Total primary government $ 27,396,935 $ 26,187,715 $ 26,705,825 $ 27,412,776 Change in net position Governmental activities $ 1,907,568 $ 11,453,066 $ 4,468,863 $ 4,818,160 Business-type activities 3,477,639 (672,270) 4,002,837 (427,098) Total primary government $ 5,385,207 $ 10,780,796 $ 8,471,700 $ 4,391,062 Note: In fiscal 2022,the City changed the Municipal Golf Course Enterprise Fund to a governmental fund. -142- Table 2(continued) 2018 2019 2020 2021 2022 2023 $ 9,456,705 $ 9,890,386 $ 10,879,761 $ 11,129,516 $ 10,885,748 $ 10,782,448 864,579 898,673 1,137,608 1,579,699 - - 790,989 749,377 529,760 643,024 721,758 728,190 10,365,726 10,596,646 11,430,876 12,804,651 13,090,004 14,165,617 1,967,313 2,114,258 2,346,728 2,587,492 2,864,250 3,233,332 150,703 209,288 365,242 700,732 372,553 328,023 522,977 555,175 574,731 590,897 618,160 685,833 50 - 1,693,236 2,804,912 2,038,868 1,788,782 2,288,860 5,969,129 25,812,228 27,818,715 29,303,574 31,824,793 30,841,383 35,892,572 $ 40,095,466 $ 43,769,693 $ 42,839,310 $ 45,960,152 $ 51,163,993 $ 57,532,542 $ (22,849,249) $ (21,709,923) $ (23,935,137) $ (23,020,875) $ (24,889,615) $ (26,582,024) 3,613,801 4,564,727 4,490,134 6,564,620 5,413,168 9,295,622 $ (19,235,448) $ (17,145,196) $ (19,445,003) $ (16,456,255) $ (19,476,447) $ (17,286,402) $ 25,784,612 $ 26,326,044 $ 27,447,076 $ 28,539,972 $ 29,846,259 $ 31,979,205 761,862 862,195 1,054,985 1,102,461 1,106,803 586,954 1,306,360 1,291,703 1,312,562 1,282,491 1,277,756 1,229,429 99,960 96,018 53,190 80,874 101,839 89,663 124,430 140,114 4,238,261 109,083 255,541 125,944 10,786 7,083 825 213,783 49,836 18,148 886,459 2,113,838 2,397,744 (385,982) (2,877,931) 3,691,110 406,035 - 203,160 95,926 210,686 1,317,600 1,379,520 1,383,700 2,126,000 1,625,190 2,643,000 $ 30,292,069 $ 32,622,550 $ 37,888,343 $ 33,271,842 $ 31,481,219 $ 40,574,139 $ 268,297 $ 560,574 $ 598,794 $ (124,086) $ (877,390) $ 1,039,595 121,000 121,000 121,000 121,000 121,000 121,000 115,788 198,528 - 7,895 (1,317,600) (1,379,520) (1,383,700) (2,126,000) (1,625,190) (2,643,000) (928,303) (697,946) (548,118) (1,930,558) (2,381,580) (1,474,510) $ 29,363,766 $ 31,924,604 $ 37,340,225 $ 31,341,284 $ 29,099,639 $ 39,099,629 $ 7,442,820 $ 10,912,627 $ 13,953,206 $ 10,250,967 $ 6,591,604 $ 13,992,115 2,685,498 3,866,781 3,942,016 4,634,062 3,031,588 7,821,112 $ 10,128,318 $ 14,779,408 $ 17,895,222 $ 14,885,029 $ 9,623,192 $ 21,813,227 -143- CITY OF APPLE VALLEY Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2014 2015 2016 2017 General Fund Nonspendable $ 337,564 $ 345,004 $ 119,947 $ 325,282 Restricted — — — — Committed 146,300 405,990 693,145 595,215 Assigned 54,416 20,000 56,000 64,300 Unassigned 14,617,170 15,321,110 15,740,362 16,351,616 Total General Fund $ 15,155,450 $ 16,092,104 $ 16,609,454 $ 17,336,413 All other governmental funds Nonspendable $ — $ 1,750 $ 600 $ 1,730 Restricted 21,772,784 27,424,225 27,079,147 13,431,367 Committed 140,000 15,000 Assigned 27,614,620 27,008,733 28,454,255 28,779,829 Unassigned (11,108,352) (9,539,062) (8,921,232) (8,738,893) Total all other governmental funds $ 38,279,052 $ 44,895,646 $ 46,752,770 $ 33,489,033 Total all funds $ 53,434,502 $ 60,987,750 $ 63,362,224 $ 50,825,446 -144- Table 3 2018 2019 2020 2021 2022 2023 $ 145,644 $ 77,640 $ 93,991 $ 267,439 $ 157,494 $ 199,136 2,463,493 367,510 576,705 509,600 731,900 583,645 333,800 75,000 — — — 100,000 — 17,052,177 17,391,762 18,584,372 18,887,081 19,970,658 21,306,237 $ 17,640,331 $ 18,046,107 $ 19,187,963 $ 19,886,420 $ 20,811,797 $ 24,302,666 $ — $ — $ — $ — $ 33,814 $ 67,672 13,593,428 14,985,848 15,202,775 20,958,860 30,073,303 22,743,945 180,355 419,261 29,390,606 29,212,412 33,110,641 34,161,614 26,032,259 26,289,905 (6,108,464) (4,431,204) (3,623,032) (2,267,622) (2,914,456) (1,301,356) $ 36,875,570 $ 39,767,056 $ 44,690,384 $ 52,852,852 $ 53,405,275 $ 48,219,427 $ 54,515,901 $ 57,813,163 $ 63,878,347 $ 72,739,272 $ 74,217,072 $ 72,522,093 -145- CITY OF APPLE VALLEY Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2014 2015 2016 2017 Revenues General property taxes $ 23,161,124 $ 22,969,161 $ 23,910,991 $ 24,729,659 Tax increments 611,662 489,617 199,214 346,675 Other taxes 193,018 186,512 185,568 182,377 Special assessments 5,457,959 3,859,401 4,150,527 1,559,609 Licenses and permits 1,644,338 2,147,477 2,052,043 3,244,654 Intergovernmental 3,459,585 2,330,695 2,605,769 2,002,385 Charges for services 1,763,940 2,711,884 2,739,163 2,962,769 Franchise taxes 1,272,428 1,259,271 1,309,757 1,288,426 Fines and forfeits 236,943 225,804 273,372 315,087 Investment income(losses) 1,461,765 817,230 756,341 523,891 Rentals 774,364 806,915 832,854 720,100 Contributions and donations 13,176 4,852 7,309 3,760 Administrative fees 770,000 809,000 2,054,475 722,490 Other 1,497,913 312,708 202,540 300,200 Refunds and reimbursements 202,518 90,148 236,416 68,257 42,520,733 39,020,675 41,516,339 38,970,339 Expenditures Current General government 5,655,482 5,014,867 6,264,368 5,705,708 Public safety 11,118,268 11,467,187 12,105,588 12,279,935 Public works 4,010,339 3,621,872 3,956,049 4,131,796 Parks and recreation 5,135,573 5,198,446 5,728,049 5,766,554 Capital outlay 13,453,625 6,462,646 8,425,307 8,464,983 Debt service Principal 3,415,000 3,575,000 2,650,000 3,425,000 Interest and fiscal charges 1,072,847 1,100,649 964,997 940,431 Total expenditures 43,861,134 36,440,667 40,094,358 40,714,407 Excess(deficiency)of revenues over expenditures (1,340,401) 2,580,008 1,421,981 (1,744,068) Other financing sources(uses) Transfers in 9,800,593 9,678,084 8,046,274 8,743,125 Transfers out (7,745,923) (8,139,084) (7,226,274) (7,653,625) Bonds issued 680,000 4,255,000 - - Payment of refunded debt - (1,030,000) - (11,925,000) Premium on debt issued 25,505 113,988 - - Sale of capital assets 168,234 95,252 132,493 42,790 Total other financing sources(uses) 2,928,409 4,973,240 952,493 (10,792,710) Net change in fund balances $ 1,588,008 $ 7,553,248 $ 2,374,474 $ (12,536,778) Debt service as a percentage of noncapital expenditures 13.1% 15.3% 11.4% 13.2% -146- Table 4 2018 2019 2020 2021 2022 2023 $ 25,728,652 $ 26,198,973 $ 27,327,036 $ 28,403,637 $ 29,765,752 $ 31,814,181 761,862 862,195 1,054,985 1,102,461 1,106,803 586,954 150,340 196,347 142,737 138,386 206,597 213,044 1,823,441 1,259,795 3,610,828 3,624,650 1,119,475 717,644 2,254,309 1,590,903 1,090,784 2,626,496 2,966,177 2,291,146 2,735,824 8,113,023 8,999,699 2,111,981 6,461,984 9,726,603 3,086,720 2,852,593 2,125,215 2,940,609 4,776,068 5,240,126 1,306,360 1,291,703 1,312,562 1,282,491 1,277,756 1,229,429 302,494 311,235 169,426 193,785 187,077 213,974 823,798 1,962,973 2,243,089 (359,003) (2,691,504) 3,458,502 198,276 231,220 886,446 921,000 937,746 948,175 100 - 3,668 654 12,288 5,409 2,984,900 408,511 817,000 841,600 865,500 515,933 929,646 1,507,452 240,889 (321,388) 1,519,865 84,954 47,985 60,499 96,478 57,836 66,177 114,765 43,134,707 46,847,422 50,120,842 43,565,195 48,577,761 57,160,839 7,270,172 6,930,005 7,403,874 7,208,179 7,486,584 7,979,915 13,107,793 13,294,523 13,830,125 14,170,700 15,159,874 16,238,132 5,145,724 5,010,451 4,826,038 5,351,149 7,187,423 6,372,582 5,727,112 5,849,687 4,476,361 6,209,378 7,939,317 10,276,275 8,096,679 12,721,433 13,369,176 8,918,802 13,646,076 18,538,000 1,100,000 1,180,000 1,245,000 1,025,000 1,140,000 1,419,154 345,208 318,216 291,884 375,349 596,876 727,679 40,792,688 45,304,315 45,442,458 43,258,557 53,156,150 61,551,737 2,342,019 1,543,107 4,678,384 306,638 (4,578,389) (4,390,898) 12,827,991 6,046,370 13,656,038 11,981,487 10,529,552 9,237,655 (11,510,391) (4,698,250) (12,272,338) (9,855,487) (12,649,200) (6,594,655) 5,985,000 7,995,000 - 383,036 164,138 - 30,836 406,035 3,100 60,251 16,699 52,919 1,348,436 1,754,155 1,386,800 8,554,287 6,056,189 2,695,919 $ 3,690,455 $ 3,297,262 $ 6,065,184 $ 8,860,925 $ 1,477,800 $ (1,694,979) 4.4% 4.5% 4.7% 4.1% 4.4% 4.9°A -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 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 2023 63,358,703 9,414,396 2,799,205 7,427 8,978,993 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 $ 2,194 $ 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 3,664 662,835 85,225,223 35.273 7,696,833,655 1.11 -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) 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 2023 35.261 0.012 35.273 18.816 17.904 3.201 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 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 2023 0.000142 0.000142 - 0.002977 0.002977 0.003119 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,Metropolitan Mosquito Control District,Metro Transit,Dakota County CDA,and Vermillion River Watershed. Source: Dakota County -150- Table 6 Total Direct and Total Overlapping Overlapping Tax Rate 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 39.921 75.194 -151- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 7 Principal Property Taxpayers Current Fiscal Year and Nine Years Prior 2023 2014 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 $ 820,602 1 0.96 % $ % Continental 313 Fund LLC 749,435 2 0.88 Apple Valley Leased Housing Association 560,790 3 0.66 325,237 5 0.73 Continental 432 Fund LLC 552,839 4 0.65 PHS Apple Valley Senior Housing,Inc. 531,811 5 0.62 Bigos-Gabella,LLC 527,730 6 0.62 — USPP Fischer Market Place 518,690 7 0.61 Bigos-Nuvelo,LLC 450,954 8 0.53 Uponor North America,Inc. 424,762 9 0.50 Car Apple Valley Square LLC 400,434 10 0.47 372,974 3 0.83 Principal Life Insurance Co. 510,934 1 1.14 Individual 472,934 2 1.06 Centro Bradley Southport Centre,LLC 329,028 4 0.74 Dakota Electric Association 302,468 6 0.68 Regent at Apple Valley,LLC 293,908 7 0.66 Target Corporation 278,290 8 0.62 Menards 277,134 9 0.62 Walmart 264,752 10 0.59 Total $5,538,047 6.50 % $3,427,659 7.67 % 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 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 2023 32,039,000 (3,724,785) 28,314,215 28,139,983 99.38 -153- Table 8 Delinquencies Total Collections to Date Collected Percentage as of Most of Recent Report Amount Levy $ 100,678 $ 19,708,437 99.88 % 146,686 20,216,321 99.82 103,255 21,242,199 99.85 137,124 21,920,303 99.98 101,071 22,637,361 99.94 145,448 23,105,159 100.00 141,499 24,125,698 99.95 124,267 25,190,129 99.91 153,621 26,209,118 99.99 28,139,983 99.38 -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 Subscription Revenue Revenue Financed Lease Subscription Year Bonds Bonds Bonds Purchases Liabilities Bonds Notes Purchases Liabilities Liabilities 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 — 2023 22,126,163 — — 85,390 333,384 7,563,665 2,235,360 — 1,034,750 160,024 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 2023. -155- Table 9 Total Percentage Primary of Personal Per Government Income(1) Capita(1) $ 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 1.34 640 33,538,736 — (2) 596 -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 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 2023 29,689,828 — — 540,153 29,149,675 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 2023. (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) 0.78 % 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 1.17 $ 560 0.38 N/A (2) $ 518 -158- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY Table 11 Direct and Overlapping Governmental Activities Debt December 31,2023 City of Percentage Apple Valley's of Debt Share of Net Debt Applicable Overlapping Outstanding(1) to the City Debt Overlapping Dakota County(2) $ — 11.00 % $ — School districts ISD No. 191,Burnsville-Eagan-Savage 106,710,000 0.51 544,221 ISD No. 196,Rosemount-Apple Valley-Eagan 385,260,000 27.01 104,058,726 Metropolitan Council(3) 4,535,000 1.31 59,409 Metro Transit(4) 213,985,000 1.49 3,188,377 Total overlapping 710,490,000 107,850,733 City of Apple Valley direct debt 22,544,937 100.00 22,544,937 Total direct and overlapping debt $ 733,034,937 $ 130,395,670 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 December 31,2023,unless noted otherwise. (2) Dakota County has bond indebtedness of$70,055,000 as of December 31, 2022, of which $70,055,000 has been excluded as it is payable from housing revenues. (3) Metropolitan Council has $4,535,000 of general obligation debt outstanding as of December 31,2022. This debt is payable from ad valorem taxes levied on all taxable property within the Metropolitan Taxing District. This amount excludes $1,176,301,171 of general obligation debt payable from wastewater and sewer revenues, and lease agreements. (4) Metro Transit has bond indebtedness of$213,985,000 as of December 31, 2022. 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 2014 2015 2016 2017 Debt limit $ 116,911,737 $ 126,852,645 $ 133,946,802 $ 140,076,146 Total net debt applicable to the limit 26,700,000 29,275,000 27,550,000 13,885,000 Legal debt margin $ 90,211,737 $ 97,577,645 $ 106,396,802 $ 126,191,146 Total net debt applicable to the limit as a percentage of the debt limit 22.84% 23.08% 20.57% 9.91% -160- Table 12 2018 2019 2020 2021 2022 2023 $ 152,165,496 $ 167,990,423 $ 180,527,909 $ 189,665,546 $ 198,814,315 $ 230,905,010 12,895,000 11,830,000 10,705,000 15,785,000 22,760,000 21,555,000 $ 139,270,496 $ 156,160,423 $ 169,822,909 $ 173,880,546 $ 176,054,315 $ 209,350,010 8.47% 7.04% 5.93% 8.32% 11.45% 9.34% Legal Debt Margin Calculation for Fiscal Year 2023 Market value $7,696,833,655 Debt limit(3%of assessed value) 230,905,010 Debt applicable to the limit 21,555,000 Legal debt margin $ 209,350,010 -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 Revenues/ Operating Available Debt Service Revenues/ Operating Available Fiscal Year Gross Profit Expense Revenue Principal Interest Coverage Gross Profit Expense Revenue 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 2023 3,198,597 2,503,069 695,528 — — — 3,232,972 2,546,757 686,215 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 $ 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 1.90 230,000 108,017 2.030 14,136,582 11,691,046 2,445,536 865,836 193,447 2.31 -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) 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 2,657,717,674 47,738 11,919 2.20% 2023 56,252 N/A N/A 12,194 2.00% N/A—Not Available Sources: (1) U.S. Census Bureau,Population Division and Metropolitan Council. (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 2023 2014 Percentage Percentage of Total of Total Taxpayer Employees Rank Employment Employees Rank Employment ISD No. 196,Rosemount-Apple Valley-Eagan 1,831 1 11.48 % 1,414 1 9.50 % Wings Financial Federal Credit Union 648 2 4.06 225 10 1.51 Uponor North America,Inc. 614 3 3.85 400 5 2.69 Target Corporation 436 4 2.73 520 2 3.49 Walmart 410 5 2.57 350 3 2.35 Dakota County 409 6 2.56 384 4 2.58 Cassia Health Care Center (formerly AV Health Care Center) 384 7 2.41 265 7 1.78 Questar Assessment 340 8 2.13 Cub Foods 320 9 2.01 Menards 289 10 1.81 250 9 1.68 Apple Valley Redi-Mix 270 6 1.81 Minnesota Zoological Gardens 220 8 1.48 Total 5,681 35.62 % 4,298 28.87 % 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 2014 2015 2016 2017 General government Administration 3.00 3.00 3.00 3.00 Finance and data processing 4.00 4.00 4.00 4.58 Information and technology 3.53 3.64 3.78 3.11 Human resources 4.63 5.00 5.00 5.00 City clerk/elections 4.84 2.00 5.39 1.92 General government buildings 2.00 2.00 2.00 1.92 Community development 5.00 4.77 4.35 5.00 Code enforcement 2.00 2.44 2.40 2.36 Total general government 29.00 26.85 29.92 26.89 Public safety Police 60.22 62.27 62.58 62.74 Fire 16.21 15.46 15.54 16.02 Building inspections 5.75 6.93 6.76 7.72 Total public safety 82.18 84.66 84.88 86.48 Public works Public works administration 5.30 3.83 3.80 4.20 Central maintenance facility 5.44 5.51 5.29 5.30 Streets 16.66 16.92 16.95 17.07 Engineering 4.49 4.03 4.48 4.91 Natural Resources _ - Total public works 31.89 30.29 30.52 31.48 Culture and recreation Park and recreation administration 7.82 7.83 7.45 7.85 Recreation programs 5.06 6.88 6.23 5.91 Park maintenance 23.24 22.97 24.18 23.79 Redwood Pool 2.55 2.35 2.63 2.26 Aquatic swim center 11.95 12.25 12.65 12.14 Community center 5.95 4.64 4.72 4.55 Apple Valley Senior Center 3.13 3.03 3.36 3.43 Cable TV 2.46 2.61 2.74 2.84 Municipal golf(2) - - - - Total culture and recreation 62.16 62.56 63.96 62.77 Total general government 205.23 204.36 209.28 207.62 Enterprise funds Municipal liquor 18.51 17.51 17.47 17.57 Municipal golf 20.10 19.68 18.89 19.15 Sports arena 7.09 6.57 6.85 6.47 Stormwater drainage utility(1) 0.28 1.96 2.00 2.00 Water and sewer 18.26 18.07 17.61 17.35 Total enterprise funds 64.24 63.79 62.82 62.54 Total 269.47 268.15 272.10 270.16 (1) The stormwater drainage FTEs were included in Public Works Administration prior to 2014. (2) In fiscal 2022,the City changed the Municipal Golf Course Enterprise Fund to a governmental fund. 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 2018 2019 2020 2021 2022 2023 3.00 3.00 3.02 3.59 4.05 4.00 5.00 5.00 5.00 5.00 4.61 4.37 4.06 4.50 5.00 5.00 4.49 3.71 5.02 4.62 4.97 4.75 4.88 5.00 5.32 1.99 6.58 2.00 4.90 3.11 2.00 2.00 2.00 1.39 2.34 2.30 5.00 4.96 4.13 4.73 4.68 4.04 2.39 2.27 2.67 2.00 1.95 2.97 31.79 28.34 33.37 28.46 31.90 29.50 64.18 62.46 62.72 61.88 60.95 63.24 17.89 18.37 18.36 19.31 19.27 19.54 7.90 7.20 6.72 5.86 5.20 5.50 89.97 88.03 87.80 87.05 85.42 88.28 4.31 4.07 4.26 4.41 3.85 3.68 5.25 5.64 6.53 6.34 6.18 6.28 16.75 16.53 16.42 15.33 16.31 15.63 5.32 6.04 6.19 6.80 6.80 7.75 0.77 31.63 32.28 33.40 32.88 33.14 34.11 7.89 7.86 7.62 7.97 7.11 7.28 5.66 4.12 1.90 2.20 2.37 2.50 24.70 23.85 18.41 21.69 21.15 22.90 2.21 1.95 - 2.45 2.95 2.92 12.55 13.32 0.02 11.78 11.90 12.02 4.12 3.82 2.27 3.07 4.71 4.62 3.70 3.61 3.32 2.18 2.61 3.32 3.01 3.38 3.09 3.31 3.51 3.46 15.18 15.68 63.84 61.91 36.63 54.65 71.49 74.70 217.23 210.56 191.20 203.04 221.95 226.59 17.43 17.44 17.42 17.93 19.70 20.36 13.18 13.22 13.70 15.96 - - 5.71 5.57 5.39 6.20 5.61 5.62 0.08 - - - - - 18.86 20.29 19.00 19.23 19.92 20.48 55.26 56.52 55.51 59.32 45.23 46.46 272.49 267.08 246.71 262.36 267.18 273.05 -167- CITY OF APPLE VALLEY Operating Indicators by Function Last Ten Years Fiscal Year Function/Program 2014 2015 2016 2017 General government Elections 2 N/A 2 N/A Registered voters 32,370 N/A 35,836 N/A Number of voters casting votes 19,351 N/A 29,853 N/A Number of absentee ballots received 2,100 N/A 8,692 N/A Percentage of absentee ballots to total votes 10.9% N/A 29.1% N/A Voter participation(registered)(elections are held every other year) 59.78% N/A 83.30% N/A Public safety Police Crimes-Part I 1,098 1,207 1,232 1,237 Crimes-Part II 1,627 1,833 1,936 1,993 Total arrests 1,096 969 1,234 1,206 DWI arrests 152 120 87 176 Traffic citations issued 4,735 4,246 5,441 4,471 Total calls for service 34,497 35,510 39,548 40,079 Fire Calls for service 1,412 1,397 1,622 1,787 Medical 623 668 812 1,097 Fire 789 729 810 690 Fire call responses times under 5 minutes 43% 43% 38% 43% Fire call responses times 5-10 minutes 46% 48% 51% 48% Fire call responses times over 10 minutes 11% 9% 11% 9% Public works Building permits issued 1,893 1,785 1,883 1,902 Permits issued for new dwelling units 71 115 140 167 Commercial building permits issued 115 197 98 184 Plumbing permits issued 1,173 1,334 1,560 1,620 Heating permits issued 851 951 1,076 1,170 Building inspections 8,636 10,543 10,702 11,794 Streets maintained(lane miles) 416 416 418 418 Cul-de-sacs maintained 322 324 325 325 Snow/ice events 45 29 29 32 Signs replaced 657 451 354 402 Boulevard trees trimmed 1,175 1,250 939 1,565 Fleet division vehicle work orders 2,148 1,486 2,138 1,507 Diseased elm and oak trees mitigated 340 322 326 444 Lakes and ponds monitored with water quality samples 17 18 18 18 Sump catch basins cleaned 1,455 983 1,106 1,282 Sewage pumped(billion gallons) 1.1 1.2 1.1 1.1 Miles of sanitary sewer cleaned 79.0 54.0 62.0 47.0 Sanitary lift station inspections 1,716 1,716 1,716 1,716 Water produced(billion gallons) 2.1 2.0 2.0 2.0 Water samples taken 1,098 1,098 1,098 1,098 Fire hydrants maintained 2,454 2,466 2,484 2,489 Pressure stations inspected 13 13 13 13 Air relief manholes inspected 15 16 16 16 Hydrant flushing(minutes) 23,987 24,916 26,687 24,688 Water breaks repaired 11 16 8 10 Burial sites sold 57 69 75 108 Burials 34 50 46 58 N/A-Not Available Source: Various city departments -168- Table 17 2018 2019 2020 2021 2022 2023 2 N/A 3 N/A 2 1 35,544 N/A 38,989 N/A 36,811 35,649 27,170 N/A 33,904 N/A 25,209 8,809 7,759 N/A 22,381 N/A 7,476 1,431 28.6% N/A 66.0% N/A 29.7% 16.2% 76.44% N/A 86.96% N/A 68.50% 24.70% 1,039 1,130 1,004 2,515 2,349 1,126 1,939 1,594 1,460 1,059 1,356 1,188 1,198 1,152 521 521 675 815 224 216 71 84 82 126 4,831 4,482 2,081 3,157 2,247 2,532 40,864 41,752 34,524 36,389 37,319 40,843 2,074 2,148 2,094 2,307 2,372 2,357 1,363 1,388 1,441 1,572 1,598 1,581 711 760 653 735 774 776 44% 43% 42% 42% 40% 40% 49% 47% 51% 51% 53% 53% 7% 10% 7% 7% 7% 7% 1,750 2,207 2,054 2,490 3,694 2,461 65 27 5 3 4 10 99 102 82 183 130 114 1,572 1,453 1,304 1,479 1,426 1,143 1,043 966 833 932 986 888 12,406 7,825 6,741 8,229 10,786 10,763 418 423 418 419 419 419 325 325 325 325 339 339 34 30 39 30 48 15 425 412 409 195 200 303 1,063 1,566 2,036 1,681 2,074 894 1,122 2,640 955 877 852 764 289 368 194 178 59 23 18 9 9 9 9 9 873 1,181 1,378 1,113 1,147 1,355 1.1 1.1 1.1 1.2 1.1 1.1 38.0 47.2 50.9 43.8 40.4 41.0 1,716 1,716 1,716 1,716 1,716 1,716 2.0 1.9 2.1 2.1 2.0 2.1 1,098 1,098 1,098 1,098 1,098 1,098 2,494 2,556 2,565 2,574 2,618 2,623 13 15 15 15 13 13 16 12 12 12 16 16 25,005 18,431 18,787 12,115 29,149 26,246 8 10 5 11 8 6 62 85 156 168 143 119 58 67 67 71 76 59 -169- CITY OF APPLE VALLEY Capital Assets Statistics by Function/Program Last Ten Years Fiscal Year Function/Program 2014 2015 2016 2017 Public safety Police Stations 1 1 1 1 Marked squad units 24 24 24 25 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 271 271 302 308 Dakota Electric Association-owned 2,942 3,167 3,303 3,112 Xcel owned lights 301 301 343 343 Streets(centerline miles) 177 177 179 180 Cul-de-sacs 329 324 325 325 Roundabouts 3 4 4 4 Trees(number of boulevard trees) 9,250 9,175 9,100 8,800 Parks Parks 50 50 50 50 Total park acreage 879 879 879 879 Trails—street side trails(miles) 65 65 75 78 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 15,752 15,874 16,024 16,226 Miles of water mains and laterals 247 248 250 266 Wells 19 19 20 20 Water valves 3,812 3,836 3,872 3,886 Fire hydrants 2,454 2,466 2,484 2,489 Water reservoirs 5 5 5 5 Reservoir capacity(millions of gallons) 13 13 13 13 Sanitary sewer Number of connections 15,307 15,422 15,563 15,764 Miles of sanitary sewer mains and laterals 204 204 204 212 Sanitary lift stations 9 9 9 9 Sanitary manholes 5,514 5,538 5,587 5,596 Storm sewer Lift stations 12 12 12 12 Miles of storm sewers 167 170 173 196 Source: Various city departments -170- Table 18 2018 2019 2020 2021 2022 2023 1 1 1 1 1 1 25 22 22 22 22 22 3 3 3 3 3 3 5 4 4 4 4 4 2 2 2 2 2 2 1 1 1 1 1 1 310 315 315 315 315 321 3,115 3,224 3,244 3,252 3,272 3,288 343 343 370 370 27 27 180 183 184 184 184 196 325 325 325 325 339 339 4 4 4 4 5 5 8,400 8,329 8,429 8,029 8,099 7,286 51 51 51 51 51 51 888 888 888 888 888 888 78 79 80 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 16,342 16,409 16,431 16,466 16,537 16,602 287 287 269 250 292 276 20 20 20 20 20 20 3,917 5,103 4,352 4,546 4,552 4,611 2,494 2,556 2,565 2,574 2,591 2,623 5 5 5 5 5 5 13 13 13 13 13 13 15,877 15,935 15,938 15,983 16,040 16,105 223 223 215 199 220 215 9 9 9 9 9 9 5,603 5,700 5,723 5,744 5,769 5,804 12 12 12 12 12 12 196 216 190 191 217 223 -171- THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2023 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF APPLE VALLEY DAKOTA COUNTY,MINNESOTA Special Purpose Audit Reports Year Ended December 31,2023 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 .I Y 1. ..-(R 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, 2023, and the related notes to the financial statements,which collectively comprise the City's basic financial statements, and have issued our report thereon dated June 13,2024. 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 or significant deficiencies 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. Wailer7, 1PtendAra, ,� ca . P. 4 - Minneapolis,Minnesota June 13,2024 -2- PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA .I Y 1. -(R 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, 2023, and the related notes to the financial statements,which collectively comprise the City's basic financial statements, and have issued our report thereon dated June 13,2024. 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. WAV-0 7, ili / R ca . , P. a . Minneapolis,Minnesota June 13,2024 -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 Management Report for City of Apple Valley,Minnesota December 31,2023 THIS PAGE INTENTIONALLY LEFT BLANK PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA .I Y 1. -(R 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, 2023. 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. 7/4/61 6 7/ /II a 34 ta r-f , Minneapolis,Minnesota June 13,2024 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, 2023. 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 OPINIONS AND FINDINGS Based on our audit of the City's financial statements for the year ended December 31,2023: • We have issued unmodified opinions 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. 96, Subscription-Based Information Technology Arrangements, 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 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (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 CSLFRF." In our opinion, the City complied, in all material respects, with the specified requirements referenced above during the year ended December 31,2023. -1- SIGNIFICANT ACCOUNTING POLICIES Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 of the notes to basic financial statements.No new accounting policies were adopted and the application of existing policies was not changed during the year ended December 31, 2023. However, the City implemented the following governmental accounting standard during the fiscal year: • The City implemented GASB Statement No. 96, Subscription-Based Information Technology Arrangements (SBITAs), during the year ended December 31, 2023. This standard changed the way SBITA transactions are reported by the City,but did not result in a restatement of beginning 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. -2- DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT We encountered no significant difficulties in dealing with management in performing and completing our audit. CORRECTED AND UNCORRECTED MISSTATEMENTS Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate,to each opinion unit's financial statements taken as a whole. 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 13,2024. MANAGEMENT CONSULTATIONS WITH OTHER INDEPENDENT ACCOUNTANTS In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge,there were no such consultations with other accountants. OTHER AUDIT FINDINGS OR ISSUES We generally discuss a variety of matters, including the application of accounting principles and auditing standards with management each year prior to retention as the City's auditors. However,these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. -3- OTHER MATTERS We applied certain limited procedures to the management's discussion and analysis (MD&A) and the pension and OPEB-related required supplementary information(RSI)that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the 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. -4- GOVERNMENTAL FUNDS OVERVIEW This section of the report provides you with an overview of the financial trends and activities of the City's governmental funds,which includes the General, special revenue, debt service, and capital projects 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 (the most recent comparative state-wide data available), 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 2023 increased 4.2 percent compared to the prior year, and 7.5 percent for taxes payable in 2024. The total tax capacity value of property in Minnesota cities increased about 17.7 percent for the 2023 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 2023 were based on assessed market values as of January 1, 2022), 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 4.8 percent for taxes payable in 2022 and 16.1 percent for taxes payable in 2023. The following graph shows the City's changes in taxable market value over the past 10 years: Taxable Market Value $8,000,000,000 $7,000,000,000 , $6,000,000,000 ■ ■ ■ , $5,000,000,000 Emmilim. ■ ■ ■ ■ ■ I $4,000,000,000 um ■ ■ ■ ■ ■ ■ ■ ■ I $3,000,000,000 I . . ■ ■ ■ ■ ■ ■ ■ I $2,000,000,000 I ■ ■ ■ ■ ■ ■ ■ ■ ■ I $1,000,000,000 I . . ■ ■ ■ ■ ■ ■ ■0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 -5- Tax capacity is considered the actual base available for taxation. It is calculated by applying the state's property classification system to each property's market value. Each property classification, such as commercial or residential,has a different calculation and uses different rates. Consequently, a city's total tax capacity will change at a different rate than its total market value, as tax capacity is affected by the proportion of its tax base that is in each property classification from year-to-year, as well as legislative changes to tax rates. The City's tax capacity increased 4.5 percent and 15.2 percent for taxes payable in 2022 and 2023,respectively. The following graph shows the City's change in tax capacities over the past 10 years: Tax Capacity $90,000,000 $75,000,000 $60,000,000 $45,000,000 $30,000,000 $15,000,000 . — s_ 1 1 1 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 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 2021 2022 2023 Average tax rate City 38.2 38.2 35.3 County 22.7 21.6 18.8 School 20.1 20.0 17.9 Special taxing 3.8 3.7 3.2 Total 84.8 83.5 75.2 Both the City portion of the tax rate and the overall tax rate for residents decreased for the 2023 levy year, mainly due to the increases in market values and tax capacities. -6- GOVERNMENTAL FUND BALANCES The following table summarizes the changes in the fund balances of the City's governmental funds during the year ended December 31,2023,presented both by fund balance classification and by fund: Governmental Funds Change in Fund Balance Fund Balance as of December 31, 2022 2023 Change Fund balances of governmental funds Total by classification Nonspendable $ 191,308 $ 266,808 $ 75,500 Restricted 30,073,303 25,207,438 (4,865,865) Committed 764,000 753,061 (10,939) Assigned 26,132,259 26,289,905 157,646 Unassigned 17,056,202 20,004,881 2,948,679 Total governmental funds $ 74,217,072 $ 72,522,093 $ (1,694,979) Total by fund General $ 20,811,797 $ 24,302,666 $ 3,490,869 American Rescue Plan Act (137,413) (51,862) 85,551 Closed Bond Issues 7,921,272 8,882,682 961,410 Road Improvements (2,580,252) (1,049,532) 1,530,720 Facilities C.I.P. 12,966,566 5,138,470 (7,828,096) Construction Projects 2,657,266 1,482,763 (1,174,503) Future Capital Projects 13,123,535 11,888,037 (1,235,498) Nonmajor 19,454,301 21,928,869 2,474,568 Total governmental funds $ 74,217,072 $ 72,522,093 $ (1,694,979) In total, the fund balances of the City's governmental funds decreased by $1,694,979 during the year ended December 31, 2023. The decrease in restricted fund balances was mainly in amounts restricted for future capital projects, including the spend down of fund balance in the Facilities C.I.P. Capital Projects Fund. The increase in unassigned fund balances is mostly due to the increase in the General Fund balance of$1,335,579 and improvement in the fund balance in the Road Improvements Capital Projects Fund in the amount of $1,530,720. -7- GOVERNMENTAL FUND REVENUES The following table presents the per capita revenue of the City's governmental funds for the past three years,along with state-wide averages. We have included the most recent comparative state-wide averages available from the Office of the State Auditor to provide a benchmark for interpreting the City's data. The amounts received from the typical major sources of governmental fund revenue will naturally vary between cities based on factors such as a city's stage of development, location, size and density of its population, property values, services it provides, and other attributes. It will also differ from year-to-year, due to the effect of inflation and changes in its operation. Also, certain data in these tables may be classified differently than how they appear in the City's financial statements in order to be more comparable to the state-wide information, particularly in separating capital expenditures from current expenditures. We have designed this section of our management report using per capita data in order to better identify unique or unusual trends and activities of the City. We intend for this type of comparative and trend information to complement, rather than duplicate, information in the MD&A. An inherent difficulty in presenting per capita information is the accuracy of the population count, which for most years is based on estimates. Governmental Funds Revenue per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2021 2021 2022 2023 Population 20,000-100,000 56,318 55,673 56,252 Property taxes $ 557 $ 502 $ 538 $ 566 Tax increments 49 22 20 10 Franchise and other taxes 53 25 23 26 Special assessments 56 64 20 13 Licenses and permits 53 47 53 41 Intergovernmental revenues 202 38 116 173 Charges for services 110 52 86 93 Other 26 24 16 95 Total revenue $ 1,106 $ 774 $ 872 $ 1,017 The City generated $57,160,839 of total revenue in its governmental funds in 2023, an increase of $8,583,078 (17.7 percent) from the prior year. The City's per capita governmental funds revenue for 2023 was $1,017, an increase of$145 from the prior year. The largest increase of$79 per capita,was in"other" revenues, mainly due to an increase in investment earnings related to improved interest rates and fair value increases in the City's investment portfolio. Intergovernmental revenues were $57 per capita higher than last year, mainly due to additional public safety aid received from the state of Minnesota in the current year. -8- GOVERNMENTAL FUND EXPENDITURES The expenditures of governmental funds will also vary from state-wide averages and from year-to-year, based on the City's circumstances. Expenditures are classified into three types as follows: • Current — These are typically the general operating type expenditures occurring on an annual basis, and are primarily funded by general sources, such as taxes and intergovernmental revenues. • Capital Outlay and Construction—These expenditures do not occur on a consistent basis,more typically fluctuating significantly from year-to-year. Many of these expenditures are project-oriented, and are often funded by specific sources that have benefited from the expenditure, such as special assessment improvement projects. • Debt Service —Although the expenditures for debt service may be relatively consistent over the term of the respective debt, the funding source is the important factor. Some debt may be repaid through specific sources, such as special assessments or redevelopment funding, while other debt may be repaid with general property taxes. The City's expenditures per capita of its governmental funds for the past three years, together with comparative state-wide averages, are presented in the following table: Governmental Funds Expenditures per Capita With State-Wide Averages by Population Class State-Wide City of Apple Valley Year December 31,2021 2021 2022 2023 Population 20,000-100,000 56,318 55,673 56,252 Current General government $ 116 $ 128 $ 134 $ 142 Public safety 327 252 272 289 Street maintenance 112 95 129 113 Parks and recreation 107 110 143 148 All other 77 — — Total current 739 585 678 692 Capital outlay and construction 317 158 245 364 Debt service Principal 110 18 20 25 Interest and fiscal 34 7 11 13 Total debt service 144 25 31 38 Total expenditures $ 1,200 $ 768 $ 954 $ 1,094 Total expenditures in the City's governmental funds for 2023 were $61,551,737, an increase of $8,395,587. The City's per capita governmental funds total expenditures increased $14. Capital outlay and construction increased $119 per capita. This increase was mainly in expenditures in the Facilities C.I.P. Capital Projects Fund,which increased by$7,058,764. -9- GENERAL FUND The City's General Fund accounts for the financial activity of the basic services provided to the community. The primary services included within this fund are the administration of the municipal operation,police and fire protection,building inspection, streets and highway maintenance, and parks and recreation. The graph below illustrates the change in the General Fund financial position over the last five years. We have also included a line representing annual expenditures to reflect the change in the size of the General Fund operation over the same period. General Fund Financial Position Year Ended December 31, $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- 2019 2020 2021 2022 2023 Fund Balance $18,046,107 $19,187,963 $19,886,420 $20,811,797 $24,302,666 Cash Balance $17,098,321 $18,017,356 $18,794,098 $19,563,512 $22,190,877 Expenditures $29,553,363 $28,959,733 $31,010,828 $33,289,024 $35,626,763 The City's General Fund cash and investments balance at December 31, 2023 was $22,190,877, an increase of$2,627,365 from the prior year. Total fund balance at December 31,2023 was $24,302,666, an increase of$3,490,869 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 72.0 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, 2023, the unassigned fund balance of the General Fund was 55.7 percent of the subsequent year's budgeted expenditures. -10- The following graph reflects the City's General Fund revenue sources for 2023 compared to budget: General Fund Revenue Budget to Actual Taxes Licenses and Permits Intergovernmental Charges for Services Other H c ' off' off' oo " e' moo^ moo' V ' e' e' e' c e moo^ ss1'" 4' 64°' ss ' e' �1'' ss�D �s�(�' �1%' �Lo' 6!; ' 7' e' q„ e' • Budget 0 Actual Total General Fund revenues for 2023 were $3,068,382 over the final budget. Intergovernmental revenues were over budget by $2,571,816, mainly due to additional public safety state aid received by the City as approved by recent legislation. Revenue from other sources, as shown above, was $439,757 over budget, which was mainly attributable to higher than anticipated investment earnings of$609,786 on the City's investment portfolio, due to improved market conditions. 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, $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- Taxes Intergovernmental i Other •2019 $25,422,357 $970,415 $6,209,559 ■2020 $26,551,478 $5,037,676 $4,806,847 02021 $27,641,204 $1,006,547 $6,600,783 ■2022 $28,965,949 $1,134,754 $6,482,562 ■2023 $30,207,386 $3,940,316 $7,812,465 Total General Fund revenues for 2023 were $41,960,167, an increase of$5,376,902 from the previous year. Taxes increased $1,241,437, due to an increase in the general tax levy. Intergovernmental revenue increased $2,805,562, primarily due to the new state public safety aid, as previously discussed. Revenue from other sources increased$1,329,903 from last year,mainly in investment earnings. -11- The following graph reflects the City's General Fund expenditures compared to budget for 2023: General Fund Expenditures Budget to Actual General Government Public Safety Public Works Parks and Recreation Debt Service 3 - o 0 0 0 0 0 0 0 o cP o° o° cP o° cP o cP o° o° o° o° o° o° o° o° o° o 0 0 0 0 0 0° o off, off, off, oP, off, off, o°°' off, off' ' �°' �°' �°, c ' �°' �°' °o°' ss\, 411' ss') ss�" ss. , ss(O, 4^ 44', Sc" s1 sg1\ sti sti' sa'ti5" ss1`), s\c°' sti^ ■ Budget o Actual Total General Fund expenditures for 2023 were $35,626,763, which was $1,036,967 less than budget. General government current expenditures were under budget by $798,865 spread across multiple departments of which $489,448 was in personal services, due to position vacancies. A positive budget variance in information technology of $193,968 was for capital outlay and other current expenditures. Public works was lower than budget by $529,992 spread across multiple depaitiuents with the highest being streets, which was lower than budget by $350,361. Budget savings of$301,519 was also seen in personal services, due to position vacancies and reduced overtime for snow and ice removal. Parks and recreation was over budget by $209,333, mainly spread across parks maintenance, Redwood Community Pool,Apple Valley Family Aquatic Center, and Apple Valley Community Center. 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, $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $— General Parks and Public Safety Public Works Debt Service Government Recreation ■2019 $5,606,704 $13,249,989 $5,023,366 $5,673,304 $— ■2020 $5,905,485 $13,822,867 $4,826,893 $4,404,488 $— ■2021 $5,945,008 $14,142,295 $5,140,348 $5,783,177 $— ■2022 $6,716,079 $14,747,628 $5,700,490 $6,124,827 _ $— ■2023 $6,261,692 $16,195,310 $6,302,143 $6,646,013 $221,605 General Fund expenditures increased by$2,337,739 from the prior year with increases spread across most functional areas. The largest increase was in public safety totaling $1,447,682, mostly in police personal-related costs. Debt service expenditures increased $221,605, due to the implementation of GASB Statement No. 96 on SBITAs as discussed earlier in this report. -12- ENTERPRISE FUNDS OVERVIEW The City maintains several enterprise funds to account for services the City provides that are financed primarily through fees charged to those utilizing the service. This section of the report provides you with an overview of the financial trends and activities of the City's enterprise funds, which include the Municipal Liquor, 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 31,2023,presented both by classification and by fund: Enterprise Funds Change in Financial Position Net Position as of December 31, 2022 2023 Change Net position of enterprise funds Total by classification Net investment in capital assets $ 107,099,860 $ 111,728,603 $ 4,628,743 Unrestricted 21,772,456 24,941,492 3,169,036 Total enterprise funds $ 128,872,316 $ 136,670,095 $ 7,797,779 Total by fund Municipal Liquor $ 6,825,765 $ 5,702,090 $ (1,123,675) Sports Arena 1,766,621 1,508,418 (258,203) Water and Sewer 80,800,815 85,741,885 4,941,070 Storm Drainage 35,962,359 40,023,064 4,060,705 Cemetery 3,034,984 3,163,446 128,462 Street Light Utility 481,772 531,192 49,420 Total enterprise funds $ 128,872,316 $ 136,670,095 $ 7,797,779 In total, the net position in the City's enterprise funds increased by $7,797,779 during the year ended December 31, 2023. The net investment in enterprise capital assets increased $4,628,743, mainly due to significant capital contributions from developers in the current year totaling $5,218,924. The increase in unrestricted net position is from positive operating results in the current year. -13- MUNICIPAL LIQUOR FUND The following graph presents five years of operating results for the Municipal Liquor Fund: Municipal Liquor Fund Year Ended December 31, $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 — $7,000,000 — $6,000,000 — $5,000,000 — $4,000,000 — $3,000,000 — $2,000,000 $1,000,000 $- 2019 2020 2021 2022 2023 =Sales $9,886,580 $10,878,589 $11,128,773 $10,882,866 $10,782,386 Cost of Sales $6,935,517 $7,726,224 $7,993,503 $7,630,825 $7,583,789 0perating Expenses(Excluding $1,550,651 $1,656,776 $1,736,162 $2,026,902 $2,214,327 Depreciation/Amortization) —Operating Income(Excluding $1,400,412 $1,495,589 $1,399,108 $1,225,139 $984,270 Depreciation/Amortization) The Municipal Liquor Fund ended 2023 with a net position of$5,702,090, a decrease of$1,123,675 from the prior year. Of this net position, $3,069,586 represents the investment in liquor capital assets, and $2,632,504 is in unrestricted net position. Liquor sales for 2023 were $10,782,386,which was $100,480 (0.9 percent) lower than the prior year. The Municipal Liquor Fund generated operating income (excluding depreciation/amortization) of$984,270 in 2023,or 9.1 percent of gross sales,which is a decrease from the 11.3 percent reported in fiscal 2022. The Municipal Liquor Fund gross profit margin was 29.7 percent in fiscal 2023, slightly less than 29.9 percent in fiscal 2022. -14- SPORTS ARENA FUND The following graph presents five years of operating results for the Sports Arena Fund: Sports Arena Fund Year Ended December 31, II, 0 0 0 000000) $(200,000) 2019 2020 2021 2022 2023 O Sales and User Fees $745,910 $529,325 $642,781 $720,909 $718,327 Operating Expenses(Excluding $604,611 $647,496 $644,194 $716,392 $789,032 Depreciation/Amortization) Nonoperating Revenue(Expense) $125,359 $100,738 $156,243 $121,849 $130,863 —Operating Income(Loss)(Excluding $141,299 $(118,171) $(1,413) $4,517 $(70,705) Depreciation/Amortization) The Sports Arena Fund ended 2023 with a net position of$1,508,418, a decrease of$258,203 from the prior year. Of the net position balance, $2,683,485 represents the investment in sports arena capital assets, leaving a deficit at($1,175,067)of unrestricted net position. Sports Arena Fund operating revenues for 2023 were $718,327, a decrease of$2,582 (0.4 percent) from the prior year. Operating expenses, including cost of goods sold and excluding depreciation/amortization, were $789,032, an increase of $72,640 from the prior year. Nonoperating revenue includes an annual property tax levy of$121,000. During 2020, this fund had to borrow from other funds to fund capital needs. The interfund borrowing balance is $1,089,052 at December 31,2023. -15- 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, $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000$6,000,000 — $4,000,000 $2,000,000 I $- 2019 2020 2021 2022 2023 =Operating Revenue $10,577,669 $11,402,252 $12,795,642 $13,063,988 $14,136,582 Operating Expenses(Excluding $7,075,065 $7,137,600 $7,071,089 $8,147,310 $8,630,041 Depreciation/Amortization) Depreciation/Amortization $2,426,053 $2,647,713 $2,787,957 $2,904,645 $3,061,005 —Operating Income(Excluding $3,502,604 $4,264,652 $5,724,553 $4,916,678 $5,506,541 Depreciation/Amortization) The Water and Sewer Fund ended 2023 with a net position of$85,741,885, an increase of$4,941,070 from the prior year. Of this net position, $67,651,488 represents the investment in water and sewer distribution system capital assets,leaving$18,090,397 of unrestricted net position. Water and Sewer Fund operating revenue was $14,136,582 for 2023, an increase of $1,072,594 (8.2 percent) from the prior year. Operating expenses (excluding depreciation/amortization)of$8,630,041 were $482,731 (5.9 percent)higher than last year,mostly in sewer charges. -16- STORM DRAINAGE FUND The following graph presents five years of operating results for the Storm Drainage Fund: Storm Drainage Fund Year Ended December 31, $3,400,000 $3,200,000 — $3,000,000 $2,800,000 $2,600,000 — - $2,400,000 $2,200,000 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 I$ $400,000 — $200,000 $- r in 2019 I 2020 2021 2022 2023 =Operating Revenue $2,113,725 $2,346,263 $2,584,937 $2,863,316 $3,232,972 Operating Expenses(Excluding $1,114,326 $1,017,614 $982,447 $1,181,951 $1,332,485 Depreciation/Amortization) Depreciation/Amortization $1,066,399 $1,148,799 $1,156,846 $1,160,960 $1,214,272 —Operating Income(Excluding $999,399 $1,328,649 $1,602,490 $1,681,365 $1,900,487 Depreciation/Amortization) The Storm Drainage Fund ended 2023 with a net position of$40,023,064, an increase of$4,060,705 from the prior year. Of this, $35,955,426 represents the investment in storm drainage capital assets and $4,067,638 of unrestricted net position. Storm Drainage Fund operating revenues for 2023 were $3,232,972, which was an increase of$369,656 (12.9 percent) from the prior year, due to increased rates. Operating expenses (excluding depreciation/amortization) for 2023 were $1,332,485, which was $150,534(12.7 percent)higher than the prior year,mainly for contractual services. -17- 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 $400,000 $300,000 $200,000 $100,000 2019 2020 2021 2022 2023 =Operating Revenue $555,175 $574,731 $590,897 $618,160 $685,833 Operating Expenses(Excluding $543,694 $550,641 $522,752 $544,161 $634,174 Depreciation/Amortization) Operating Income(Excluding $11,481 $24,090 $68,145 $73,999 $51,659 Depreciation/Amortization) The Street Light Utility Fund ended 2023 with a net position of$531,192, an increase of$49,420 from the prior year. Of this, ($2,479)represents the investment in storm drainage capital assets and$533,671 of unrestricted net position. Street Light Utility Fund operating revenues for 2023 were $685,833, an increase of$67,673 from the prior year. Operating expenses (excluding depreciation/amortization) for 2023 were $634,174, an increase of $90,013 from the prior year. -18- 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 UVUU $ 2019 2020 2021 2022 2023 =Operating Revenue $209,228 $342,102 $382,162 $372,553 $328,023 Operating Expenses(Excluding $102,889 $104,411 $113,825 $114,800 $85,958 Depreciation/Amortization) —Operating Income(Excluding $106,339 $237,691 $268,337 $257,753 $242,065 Depreciation/Amortization) The Cemetery Fund ended 2023 with a net position of$3,163,446, an increase of$128,462 from the prior year. Of the net position balance, $2,371,097 represents investments in cemetery capital assets, leaving $792,349 of unrestricted net position. Cemetery Fund operating revenues for 2023 were $328,023, a decrease of$44,530 from the prior year. Operating expenses (excluding depreciation/amortization) for 2023 were $85,958, a decrease of$28,842 from the prior year. -19- 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, 2023 and 2022, for governmental activities and business-type activities: As of December 31, 2022 2023 Change Net position Governmental activities Net investment in capital assets $ 115,728,602 $ 119,581,864 $ 3,853,262 Restricted 17,729,142 24,923,802 7,194,660 Unrestricted 36,050,080 38,994,273 2,944,193 Total governmental activities 169,507,824 183,499,939 13,992,115 Business-type activities Net investment in capital assets 107,099,860 111,728,603 4,628,743 Unrestricted 21,465,114 24,657,483 3,192,369 Total business-type activities 128,564,974 136,386,086 7,821,112 Total net position $298,072,798 $319,886,025 $ 21,813,227 The City's total net position at December 31, 2023 was $21,813,227 greater than the previous year-end. Net position in the governmental activities increased$13,992,115. The increase in restricted net position was due to an increase in amounts restricted for capital acquisition in capital projects funds and an increase in amounts restricted for public safety from the new public safety state aid revenues not spent in the current year. Business-type activities net position increased$7,821,112, for reasons discussed earlier in this report. -20- 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/amortization 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, 2023 and 2022: Change in Net Position 2022 2023 Net(expense)revenue Governmental activities General government $ (5,792,738) $ (5,673,805) Public safety (12,888,889) (12,420,896) Public works (114,943) (1,326,587) Parks and recreation (5,537,510) (6,466,246) Interest and fiscal charges (555,535) (694,490) Business-type activities Municipal liquor 922,881 706,466 Sports arena (309,867) (379,203) Water and sewer 3,589,852 5,014,313 Storm drainage 968,662 3,824,210 Cemetery 167,641 96,588 Street light utility 73,999 33,248 Total net(expense)revenue (19,476,447) (17,286,402) General revenues Property taxes 31,011,241 32,629,106 Other taxes 164,660 147,716 Franchise taxes 1,277,756 1,229,429 Grants and contributions not restricted to specific programs 255,541 125,944 Other general revenues 49,836 18,148 Investment earnings(net of market value adjustment) (3,755,321) 4,730,705 Gain on sale of assets 95,926 218,581 Total general revenues 29,099,639 39,099,629 Change in net position $ 9,623,192 $ 21,813,227 1 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. -21- 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. 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. 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. -22- GASB STATEMENT No.102,CERTAIN RISK DISCLOSURES The objective of this statement is to provide users of government financial statements with essential information about risks related to a government's vulnerabilities due to certain concentrations or constraints. This statement defines a concentration as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by formal action of the government's highest level of decision-making authority. Concentrations and constraints may limit a government's ability to acquire resources or control spending. A government will be required to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact.Additionally, a government must assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued. If a government determines that those criteria for disclosure have been met for a concentration or constraint, it should disclose information (as outlined in the standard) in the notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government's vulnerability to the risk of a substantial impact. The requirements of this statement are effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter. Earlier application is encouraged. -23- PRINCIPALS Thomas A.Karnowski,CPA Paul A.Radosevich,CPA William J.Lauer,CPA .I Y 1. ..-(R 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 2023 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, 2023. 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, 2023. (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 31,2023. Accordingly,this report is not suitable for any other purpose. is , -No / � -h4; -mac.. L'�., P. A . Minneapolis,Minnesota June 13,2024 THIS PAGE INTENTIONALLY LEFT BLANK City of Apple Valley Popular Annual Financial Report ... ""• To The Community .... ... Apple Valley FOR THE YEAR ENDED DECEMBER 31, 2023 City of Apple Valley Dear Apple ValleyResident, 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 City, i.e. special assessments, state Apple Valley,MN 55124 Annual Financial Report. This 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 activity, community • Proprietary Funds Elected Officials: gives you a better development and account for activities that MAYOR: understanding on city planning. operate as a public government and our financial enterprise which are paid Clint Hooppaw condition. for by user fees, i.e. Information in this report water, sanitary sewer, CITY COUNCIL: comes from Apple Valley's storm sewer, and liquor John Bergman 2023 Annual Comprehensive ii•�`i� stores . �/ II Tom Goodwin Financial Report. The Annual il xi�A`,! JN • Internal Service Funds Ruth Grendahl Comprehensive Financial Report was prepared in 1 1. Ali a `= i 1111 IS account for the acquisition, Tom Melander conformity with Generally operation, and Accepted Accounting Principles maintenance of INSIDE THIS ISSUE: (GAAP), was audited by MMKR governmental facilities and and received an unmodified • Special Revenue Funds services, which are entirely Introduction 1 opinion, which is the best audit account for activities or predominately self opinion possible. restricted to specific supported by user charges Dividing up your 1 purposes like the City's to the governmental In order for Apple Valley to Economic Development funds. Tax Dollar manage the community Authority and Valleywood finances smoothly, it divides Golf. For a copy of the Annual MonthlyBill 2 Comprehensive Financial various activities into several • Debt Service Funds Report,visit different funds. Governmental A IeValle MN. ov or contact Tax Cost 2 track revenues and pP Y 9 funds account for tax the Finance Department at: Comparison supported activities and expenses related to P include: repayment of long-term 952-953-2540 General Fund 3 debt. Special Revenue 4 Funds Dividing Up Your Property Tax Dollar Your tax dollar is divided up into several governmental Long-Term Debt 4 ►r i_ ►4 " t `n"''`. `ts aL`y"e �I ,�1 entities. Apple Valley collects y; ' To v\i7?I.iijt9 ii qgogi,41,5 WA•;,ti 1{, approximately 34 cents of Capital Funds 5 •n - ( ", every tax dollar for City ?i L111809160 p 12 / - Q ; 12 ; ,` services. The remaining Enterprise Funds 5-6 .i1, \�� portions are divided among � �i - - Pi,, ,.. Dakota County, the school Internal Service 6 (-_ L 1 L180916 G 1,_ ' """ ..; district, and other agencies. Funds 12 �. ' il.` 1 g.L- <s - 12 These tax rates are based �0 on a residential home valued 1 1 1 1 at$352,500. Dakota County City of Apple Valley School District Other Agencies .18C .34C .45C .03C CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 2 How Tax Dollars Buy City Services p 7 4T ,� ; , ::M�� x Residents receive a variety of City services for an - POLICE -Y affordable price. The cost of City services in 2023 r - for the owner of a single-family home in Apple Valley with an assessor's market value of$352,500 Police$30.87 Parks$17.24 Public Works$18.62 4 was$106.17 per month.The tax cost per month of �- r,, i „ ` $106.17 is the amount left requiring tax support after allocating grants, program fees, lodging taxes 1 - °, _�._ r ii N, i no k I and other non-property tax revenue to the appropriate services. Street Fire$7.98 General Gov.$17.41 Reconstruction $10.11 Quarterly Cost of Utilities Based on an average usage of 25,000 gallons of water \ and 15,000 gallons of sewer per quarter,the cost of ..,....► TOTAL utilities for a home in Apple Valley was$188.44 in 2023.Apple Valley bills on a quarterly basis.Services F $106.17 include water,sewer,storm water,and street lighting. Debt Service$2.81 Insurance$1.13 Monthly City Property Tax Cost Comparison Below is a 2023 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. 2023 City Property Taxes per Household per Month Tax Rate Median Valued Home I i 1 Edina 28.003% $659,900 $163 Minnetonka 33.919% $468,500 ‘1-$ $133 Eden Prairie 28.945% $513,200 $128 Brooklyn Park 44.391% $320,4009 Burnsville 42.365% $340,8008 Maple Grove 31.672% $425,570 1r $112 Lakeville 29.839% $428,600 , $107 Apple Valley 35.246% $352,500 $106 Eagan 33.535% $376,100 $104 Rosemount 32.555% $384,600 $104 Woodbury 28.506% $419,000 $101 Blaine 32.877% $320,400 — $86 - 25 50 75 100 125 150 (%in bar is Final 2023 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 2022 2023 General Fund Revenue Property Taxes $ 28,296,191 $ 29,814,316 The City's General Fund is the largest Governmental fund Special Assessments $ 3,050 $ 2,369 and also one of the most vital to the City's operation.The Licenses/Permits $ 2,966,177 $ 2,291,146 Intergovernmental $ 1,134,754 $ 3,940,316 General Fund is the primary fund that accounts for everyday Charges for Services $ 3,106,325 $ 3,547,362 general expenditures like street and park maintenance, Other $ 1,076,768 $ 2,364,658 police protection,and fire protection while at the same time Total General Fund Revenues $ 36,583,265 $ 41,960,167 Special Licenses/ supporting the annual street and utility infrastructure Assessments Permits $2,369 0.0% $2,291,146 program. Like most funds,the General Fund relies on the V- 5.5% inflow of cash,shown as revenues and subsequently the outflow listed as expenditures.The primary revenue for Intergovernmental the General Fund is property taxes. Intergovernmental Property $3,940,316 9.4% Taxes revenues include state or county aids and grants. For the $29,814,316 year end of 2023,the City's revenue total was$41,960,167 71.1% Charges for which was a $5,376,902 (14.7%) net increase from the Services previous year.This increase is primarily in $3,547,362 Other 8.5% intergovernmental revenue(which increased$2,805,562), $2,364,658 due to an increase in public safety aid in 2023. 5.6% General Fund Expenditures The City's total General Fund expenditures for 2023 were$35,626,763 which was$1,036,967 (2.8%) under the final 2023 budget. Overall, General Fund expenditures increased $2,337,739 (7.0%) primarily due to an increase in personal services costs.The chart below highlights the amount funded to each of the City's functions. Parks and General 2022 2023 Recreation Government General Government $ 6,716,079 $ 6,398,675 $6,646,013 $6,398,675 Public Safety $ 14,747,628 $ 16,215,310 18.7% 18.0% Public Works $ 5,700,490 $ 6,366,765 Parks and Recreation $ 6,124,827 $ 6,646,013 Public Total General Fund Expenditures$ 33,289,024 '$ 35,626,763 Works Public $6,366,765 Safety 17.9% $16,215,310 45.5% 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 /Special Revenue Funds Special Revenue Funds are used to • Cable TV—This fund accounts for • Valleywood Golf—This fund account for general government the operating costs of the cable accounts for the revenues and financial resources that are restricted TV functions funded by cable costs of the City's 18-hole, par 71 by law or contractual agreement to franchise fees. golf course, including banquet and specific purposes other than debt • Lodging Tax—This fund restaurant activities. service or major capital projects.The administers the resources from The 2023 activity for these three funds City of Apple Valley has the following the lodging tax process. is shown in the accompanying table. Special Revenue Funds: *Please note that EDA Operations, Valleywood Golf Cable TV Lodging Tax Solid Waste Grant, Opioid Settlement, Revenues 1,706,843 194,842 92,813 and Police Forfeiture are not Expenditures 1,606,374 350,717 100,180 recognized in this report, but are Other Financing Sources 150,000 185,550 - included in the Annual Comprehensive Net Change in Fund Balance 250,469 29,675 (7,367) Financial Report. Beginning Fund Balance 214,169 176,668 70,775 Ending Fund Balance 464,638 206,343 63,408 ,) 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 2023,the City did not issue any new Annual Comprehensive Financial rating is based on the City's: debt, nor did it participate in Report. refinancing of any old debt.The Although the financial numbers in the • Moderately sized tax base with continued payoff of old debt, g recent improvement in its Annual Comprehensive Financial Report combined with not issuing any new come from an audited source,they are valuation after a trend decline. debt, contributed to the decrease in presented in this report in a condensed, • Sound financial position total net bonded debt to $31,351,935 unaudited, non-GAAP format. characterized by healthy reserves. and net debt per capita to$557. Year 2019 2020 2021 2022 2023 Net Bonded Debt per capita General Obligation Bonds 12,049,318 10,879,095 16,264,485 23,367,393 22,093,063 $700 G.O.Revenue Bonds 12,001,014 10,988,707 9,961,071 10,932,160 9,799,025 $600 $609 $557 Special Assessment Bonds 374,132 249,421 153,100 - - $462 Total Bonded Debt 24,424,464 22,117,223 26,378,656 34,299,553 31,892,088 $500 $405 $386 Less:Funds on Hand (2,415,660) (358,735) (354,320) (412,778) (540,153) $400 Total Net Bonded Debt $22,008,804 $21,758,488 $26,024,336 $33,886,775 $31,351,935 $300 Net Bonded Debt per capita $405 $386 $462 $609 $557 $200 $100 M . M M Bond Rating(Moody's) Aaa Aaa Aaa Aaa Aaa Bond Rating(S&P) AAA AAA AAA AAA AAA $- ' 2019 2020 2021 2022 2023 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 r` lr for 2023 was negative $1,049,532. Future Capital Projects Fund:This fund accumulates resources directly from the General Fund. City Council policy calls for amounts in the General Fund that exceed a — _ 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 2023 was $11,888,037. The City of Apple Valley Non-Major Capital Projects Funds:The City has an additional 29, non-major capital reports financial year-end project funds that are used to account for various project-related costs. The net results in the Annual Comprehensive Financial ending fund balance in these funds for 2023 was $15,749,130. Please see the 2023 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 2023 Annual The Enterprise Funds account for the City's utilities (water, sewer, storm Comprehensive Financial drainage, and street lights), liquor stores, 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 2023 Enterprise Funds: Utilities expenditures and of utility services allocating local taxes provided to the against the remaining $16,000,000 balance. community by the $14,000,000 City such as water& $12,000,000 For a complete review of $10,000,000 the City's financialposition sewer, storm Y $8,000,000 for 2023,consult the 2023 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 opleVallevMN.go',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 $14,885,374 $3,469,827 $702,005 Expenses $11,851,009 $2,678,546 $652,585 Quarterly Cost for Avg Home $152.95 $28.65 $6.84 CITY OF APPLE VALLEY POPULAR ANNUAL FINANCIAL REPORT PAGE 6 Municipal Liquor City Facts The City owns and operates three • Population: 56,252 municipal liquor stores. Profits from your - - purchases stay in the City of Apple Valley 'J5Q ' 111 • Per Capita $47,738 • . _ ___ to help aid in providing funding for --•° •Personal Income _ - police, fire, and public works vehicles, _ ___ - --..• • High School 95.8% maintaining and improving city parks Graduation Rate along with other General Fund services. • Unemployment 2.0% ����• 2023 Rate ���� Operating Revenue 10,782,386 Apple li Cost of Goods Sold 7,583,789 Amenities L. Valley Gross Profit Percentage 29.7% Liquor Operating Expenses 2,503,069 Home of the MN Zoo Giving back to the community Operating Income 695,528 51 parks 80 miles of trails Sports Arena The Sports Arena offers tennis lessons during the summer and ice skating Valleywood Golf Course w, -- . _ . during the winter. Sports Arena _ _ _ - `- Hayes Park Arena offers ice time from Aquatic Center I1 l i 1" "t'•• edi r,a - :•'-`' mid-June to mid-March and indoor turf I time from mid-March to mid-June. Senior Center 2023 Community Center II Operating Revenue 718,327 i Cost of Goods Sold - Operating Expenses 1,107,393 History Operating Loss (389,066) In the general election of 1968, the residents voted to incorporate the Town of Lebanon as the Village Internal Service Funds of Apple Valley. A mayor and four councilmembers Internal service funds are an accounting procedure used to accumulate and were elected and took allocate costs internally among the City's various functions. The City office on January 1, 1969. maintains internal service funds for the following services: On January 1, 1974, Apple Valley became a Benefits/ Vehicle Totals for statutory city. Dental Other Equipment Internal 41 Insurance Insurance Replacement Service Funds Operating Revenue 250 200 2,397,878 1,819,300 4,467,378 Operating Expenses 191,148 2,283,325 1,308,434 3,782,907 Net Position 413,361 (785,482) 9,690,662 9,318,541 • ITEM: 4.D. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve ALF Ambulance 2025 Budget Staff Contact: Department/ Division: Tom Lawell, CityAdministrator Administration Department ACTION REQUESTED: In accordance with the ALF Ambulance Joint Powers Agreement between the Cities of Apple Valley, Lakeville, and Farmington, the draft 2025 ALF Ambulance budget is attached for your consideration and adoption. SUMMARY: As you will recall, Allina Health Emergency Medical Services (Allina) began providing Advanced Life Support (ALS) ambulance service to the three cities and neighboring townships in early 2009. Allina operates under ALF's State of Minnesota license for this service territory and the ALF Board administers the contract with Allina. Councilmember John Bergman serves as our primary representative on the ALF Board and Mayor Hooppaw serves as our alternate representative. Because the member cities no longer need to budget for operational costs, ALF budgets since 2010 have been greatly simplified. The attached ALF Ambulance 2025 Statement of Cash Flow, which serves as the ALF Ambulance 2025 Budget, identifies the minimal additions and deductions anticipated during the year. This budget was approved by the ALF Board on May 23, 2024. Council should consider a motion to approve the attached 2025 ALF Ambulance Budget as recommended by the ALF Ambulance Board. BACKGROUND: The Joint Powers Agreement states "On or before July 1 of each year, the annual operating budget for the following calendar year as recommended by the Board shall be submitted to each member City Council for approval or disapproval". BUDGET IMPACT: N/A ATTACHMENTS: Budget A.L.F. AMBULANCE BOARD RESOLUTION 24-01 RESOLUTION APPROVING THE 2025 BUDGET WHEREAS,The A.L.F.Ambulance Joint Powers Agreement states "On or before July I of each year, the annual operating budget for the following calendar year as recommended by the Board shall be submitted to each member City Council for approval or disapproval. NOW,THEREFORE,BE IT RESOLVED by the A.L.F.Ambulance Board: 1. The 2025 A.L.F.Budget,a copy of which is attached hereto,is hereby approved. 2. The 2025 A.L.F. Budget is authorized to be transmitted to the member city councils for their approval or disapproval. ADOPTED by the A.L.F.Ambulance Board this 23rd day of May 2024. A.L.F.AMBULANCE BOARD BY: A.L.F.Ambulance Board Chair ATTEST: Secretary Statement of Cash Flows 2023 2024 2024 2025 Actual Adopted Estimate Proposed Additions Townships /City $ 1,500 $ 1,500 $ 1,500 $ 1,500 Interest on investments 4,669 3,800 3,800 4,000 Market value adjustment 3,817 - - - Total additions 9,986 5,300 5,300 5,500 Deductions Expenses Other 443 500 500 500 Total deductions 443 500 500 500 Net changes in cash before distributions 9,543 4,800 4,800 5,000 Distribution of cash Apple Valley - - - - Lakeville - - -Farmington - - - - Total distribution of cash - - - - Net changes in cash position 9,543 4,800 4,800 5,000 Cash balance, January 1 202,188 211,414 211,731 216,531 Cash balance, December 31 $ 211,731 $ 216,214 $ 216,531 $ 221,531 • ITEM: 4.E. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Reduction of Financial Guarantees Staff Contact: Department/ Division: Breanna Vincent, Department Assistant Community Development Department ACTION REQUESTED: Approve reduction of financial guarantees. 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. Applewood Pointe LOC 00000942 (2021-118) Original Deposit on 4/21/22 for $2,612,213.00 Current balance $850,250.00 Reduce now to $455,570.89 2. Orchard Place 2nd Addition LOC 19396 (2019-22) Original Deposit on 6/22/21 for $213,933.00 Current balance $42,786.00 Reduce now to $0 BACKGROUND: N/A BUDGET IMPACT: N/A • ITEM: 4.F. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Adopt Resolution Approving 25 Ft. Setback Variance from Cedar Avenue to Construct Canopy at Chick-Fil-A Restaurant on Lot 2, Block 1, Cub Foods Second Addition (7480 153rd Street W.) Staff Contact: Department/ Division: Sydnee Stroeing, Associate Planner Community Development Department Applicant: Project Number: Kimley-Horn &Associates Inc., on behalf of Chick-Fil-A Inc. PC24-06-V Applicant Date: 4/29/2024 60 Days: 6/28/2024 120 Days: 8/27/2024 ACTION REQUESTED: Adopt a resolution approving a variance for a reduced setback from Cedar Avenue to construct a canopy at the Chick-Fil-A restaurant, located at 7480 - 153rd Street W. SUMMARY: Kimley-Horn & Associates Inc., on behalf of Chick-Fil-A, requests a setback variance from Cedar Avenue to construct a canopy over the meal delivery section of their drive-thru at the Chick-Fil-A restaurant located at 7480 153rd Street W. The meal delivery canopy is proposed to be located along the western edge of the building. The canopy dimensions range from 8.5' to 10.2' in width and is 79.5' in length with a clearance of 9'. The setback from the proposed canopy to the property line along Cedar Avenue ranges in distance from 28.9' to 24.7'. The applicant is requesting a setback variance from the closest point of canopy to Cedar Avenue at a reduction of 25'. Chick-Fil-A provides additional staff outdoors to take orders and deliver food during peak hours and as needed. The meal delivery canopy is intended to provide weather protection for staff members that are outdoors. The canopy will be equipped with fans, heaters, and lighting. BACKGROUND: Planning Commission Action: The Planning Commission voted unanimously to recommend approval of the setback variance at their June 5, 2024, meeting based on the following findings (1 through 9) and conditions (1 through 5): Findings: 1. The site received building setback variances in 2013 citing the additional right-of-way needed for the Cedar Avenue upgrade project. The building setbacks were reduced from 50' to 32' for Cedar Avenue setback and from 40' to 31' for 153rd St W setback. 2. The current building location and drive-thru lanes set in 2013 are based upon the 2013 approved variances. 3. Two additional setback variances were granted in 2021 for the construction of two canopies in the drive-thru area. A reduction in the setback area along 153rd St W from 40' to 10' was approved, and a reduction in the setback area along Cedar Ave from 50' to 21' was also approved. 4. The canopy along 153rd Street W. was constructed, but the canopy along Cedar Avenue was not constructed due to structural challenges. The approved variance for the Cedar Avenue setback reduction has lapsed, and a new approved variance is required to construct the canopy in the setback area. 5. Reasonable alternatives are not available. In order to meet setbacks, significant site and building redevelopment would be needed. 6. The canopy will cover existing impervious surface area. No new impervious will be added. 7. Outdoor staff assisting with the meal delivery of orders help to improve service times and drive-thru efficiency. 8. The canopy is requested to provide outdoor staff with weather protection by providing shade, fans, and heaters. 9. The site is heavily landscaped. No landscaping is proposed to be removed for the canopy project. Conditions: 1. Lighting of the canopies shall be the minimum needed for safe and efficient operation between pedestrians and motor vehicles. Downcast, shoebox fixtures only. 2. No signage shall be installed on the canopies that is visible from adjacent public streets. 3. A lighting plan shall be submitted which confirms that the additional canopy lighting meets the requirements of§155.353(C) and that no light exceeds 1.0 footcandles at the property line. 4. No existing trees, shrubs, or other vegetation shall be removed, except as authorized as part of NRMP. 5. The design of the canopy shall be consistent with the submitted elevation drawings received in City Offices dated May 10, 2024. Previous Variances Granted: 1. The Chick-Fil-A building received two variances in 2013 to allow the construction of the building 32' from Cedar Avenue and 31' from 153rd Street W. The resolution approving the variance noted that 20' of Cedar Avenue right-of-way and 15' of 153rd St W right-of-way had been acquired by Dakota County for the Cedar Avenue upgrade project. 2. Two additional variances were approved in 2021; a setback variance from 40' to 10' from 153rd St W for the construction of a canopy, and a setback variance from 50' to 21' from Cedar Avenue for the construction of another canopy. The canopy along 153rd Street W. was installed, but the canopy along Cedar was not constructed due to structural challenges. The setback variance approved for the canopy along Cedar Avenue has since lapsed. Intersection Landscape Enhancements: As part of the Cedar Avenue upgrade project, Dakota County obtained additional right-of-way at key intersections in order to construct feature entryway monuments with gates, directional maps, benches, decorative concrete, and enhanced landscaping. The southeast corner of Cedar Avenue and 153rd Street W. was one of the intersections that received additional landscape enhancements. Reason for Variance Request: The new setback variance is being requested due to the previous variance lapsing. This request includes new plans with slightly different dimensions; the newly proposed canopy is shorter in length and will require a smaller reduction in setback than the previous variance approval. While the dimensions and setbacks are different than the previous variance approval, the goal is the same - to improve traffic flow and offer efficiency by providing comfort and safety to outdoor staff members. BUDGET IMPACT: N/A ATTACHMENTS: Applicant Letter Resolution Location Map Zoning Map Plan Set Plan Set Elevations Existing Conditions Existing Conditions Memo Memo Kimley>>>Horn April 26, 2024 Building and Zoning Department City of Apple Valley, Minnesota 7480 153rd Street West Apple Valley, MN 55124 Attn: Kathy Bodmer, AICP, City Planner kathy.bodmer@applevalleymn.gov (952) 953-2503 RE: Chick-fil-A—Apple Valley FSU—Zoning Variance Letter Dear Ms. Bodmer, We are writing this letter to outline the proposed improvements at the Chick-fil-A located at 7480 153rd Street West. The proposed drive-thru improvement project is respectfully petitioning for amendment(s)of the zoning ordinance of The City of Apple Valley, Minnesota, for the variance(s) in respect thereto of the provisions in Title XV Land Usage, appendix C, Requirements for Business and Industrial Districts, of the code of the City of Apple Valley, Minnesota, for property commonly known as 7480 153rd Street West. As a portion of the proposed drive-thru improvements, a new canopy structure will be installed along the western portion of the drive-thru. This structure will encroach upon the required building setback, as noted in the sections referenced above. The exact encroachment length and width of the canopy will be finalized upon the project's final design. However, the maximum anticipated canopy size will result in an additional 8.5ft of encroachment at 80ft of length into the 50' building setback. The entrance of the drive-thru will also be adjusted resulting in the reduction of 2 standard parking spaces and an increase in the total stacking spaces by 8. Thus, making the total parking count 36 stalls and total stacking spaces 30. This meets the required stall count as the existing building contains 106 seats and 1 stall is required per 3 seats. These proposed improvements intend on improving traffic flow and the store's overall efficiency. The construction of these improvements is anticipated to take 3-4 weeks and are projected to be completed in 2025. We appreciate your consideration for our variance application for the proposed drive-thru improvements and canopy installations. If you have any questions or concerns with the information above, please do not hesitate to contact me at (630)487-3432 or at jake.panter@kimley-horn.com. Sincerely, Jake Panter, P.E. Kimley-Horn and Associates, Inc. kimley-horn.com 111 West Jackson Boulevard, Suite 1320, Chicago, IL 60604 312 726 9445 CITY OF APPLE VALLEY RESOLUTION NO. 2024 - A RESOLUTION APPROVING A VARIANCE FOR A REDUCED SETBACK FROM CEDAR AVENUE TO CONSTRUCT A CANOPY AT THE CHICK-FIL-A RESTAURANT LOCATED AT 7480— 153rd STREET W. 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 when a practical difficulty is shown to exist due to unique conditions on the property exist which do not apply to the area in general; and WHEREAS,approval of a Variance has been requested by Kimley-Horn&Associates Inc., on behalf of Chick-Fil-A,Inc., for a variance to reduce the setback from Cedar Avenue from 50' to 25' in order to construct a building canopy at the Chick-Fil-A restaurant, located at 7480— 153rd Street W., and legally described as Lot 2, Block 1, Cub Foods 2nd Addition, Dakota County, Minnesota; and WHEREAS, the Apple Valley Planning Commission reviewed the variance request at a public meeting held on June 5, 2024, and made the following determination: 1. The site received building setback variances in 2013 citing the additional right-of- way needed for the Cedar Avenue upgrade project. The building setbacks were reduced from 50' to 32' for Cedar Avenue setback and from 40' to 31' for 153rd St W setback. 2. The current building location and drive-thru lanes set in 2013 are based upon the 2013 approved variances. 3. Two additional setback variances were granted in 2021 for the construction of two canopies in the drive-thru area.A reduction in the setback area along 153rd Street W. from 40' to 10' was approved, and a reduction in the setback area along Cedar Avenue from 50' to 21' was also approved. 4. The canopy along 153rd St W was constructed, but the canopy along Cedar Avenue was not constructed due to structural challenges of the original design. The approved variance for the Cedar Avenue setback reduction has lapsed, and a new approved variance is required to construct the canopy in the setback area. 5. Reasonable alternatives are not available. In order to meet setbacks, significant site and building redevelopment would be needed. 1 6. The canopy will cover existing impervious surface area.No new impervious will be added. 7. Outdoor staff assisting with the meal delivery of orders help to improve service times and drive-thru efficiency. 8. The canopy is requested to provide outdoor staff with weather protection by providing shade, fans, and heaters. 9. The site is heavily landscaped. No landscaping is proposed to be removed for the canopy project. NOW,THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Dakota County,Minnesota,that the variance to reduce the setback of a building canopy from Cedar Avenue from 50' to 25' on the property located at 7480— 153rd Street W., and legally described as Lot 2, Block 1, Cub Foods 2nd Addition, Dakota County, Minnesota, is hereby approved, subject to all applicable City Codes and 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. Construction shall occur in conformance with the site plan received in City offices May 10, 2024, on file in City offices. 3. Construction shall occur in conformance with the elevation plan received in City offices May 10, 2024,on file in City offices, subject to the following conditions: a. Lighting of the canopy shall be the minimum needed for safe and efficient operation between pedestrians and motor vehicles. Downcast, shoebox fixtures only. b. A lighting plan shall be submitted which confirms that the additional canopy lighting meets the requirements of §155.353(C) and that no light exceeds 1.0 footcandles at the property line. c. No signage shall be installed on the canopy that is visible from adjacent public streets. 4. Subject to all conditions noted in the Building Official's memo dated May 6,2024. 5. Subject to all conditions noted in the Assistant City Engineer's memo dated May 28, 2024. 6. Site grading shall occur in conformance with a Natural Resources Management Plan (NRMP) which shall include a final grading plan to be submitted for review and approval by the City Engineer. 2 7. No existing trees, shrubs or other vegetation shall be removed,except as authorized as part of the NRMP. 8. Construction shall be limited to the hours from 7:00 a.m. to 7:00 p.m. Monday through Friday. Weekend construction shall be limited to 8:00 a.m. to 5:00 p.m. Saturdays. City Council approval is required for construction hours outside of the above-stated days and times. 9. 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. 10. Issuance of a Building Permit 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. 11. The ongoing use and occupancy of the premises is predicated on the ongoing maintenance of the structure and all required site improvements as listed in the preceding. No alteration, removal, or change to the preceding building plans or required site improvements shall occur without the express authorization of the City. Site improvements which have deteriorated due to age or wear shall be repaired or replaced in a timely fashion. BE IT FURTHER RESOLVED that such issuance 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 11th day of July, 2024. 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 , 2024. Pamela J. Gackstetter, City Clerk 3 11 r I v - 1 IL ". ".. I _ . ! , •, ..6..„.."•, •„ • 3 11 '. I I •' 'el -M^%-: •' t o i w A ' ,IIi+lui _ 16, • .. n• • 1e 1l • 11. I llpl� �� %r ill ` 111q t 1 1 t i 1' s i 1T • 1.1:- .. y 1 , :-1 I iV,Iiir = ! a,-•' a ,ilok • • I•: •I L - ! 1• ', t + E1 153RD STEW - 1 - , tit , .P 1-WA:"A//./3 ' 6,e,".#0'; ;• 4,4 • I. SI i Tr It' P` •• 43 1 , • am ; 1 _ ._ W W s .� • F,1 =s S J 4 I w _ �j . I I.pi . . . t . ( 'I d• am mr• y r 4 _ .. „ D ' ' .2 MP ct -4 . „ _ t - Li - - F . . ! t • P. t tie - Nearmap U5 Inc N Chick-Fil-A Setback Variance ,, � �; - !;� �.11�lV I � iG1�m.i��'�t.���— Location Map m� w-a--:��.� -�A•��'J \ .- Aim- %Lv d4 �!. ..,s illalliring •E.'al ilu pa�� Il r,■ice_ �2 •••.• ♦ Irp� 1��NitiF1 ;MI i s^�s /� WN.-. 1 n0 r Apple0 200 400 Feet _ E11,+,!F , '=1 .41#:`" t IN Valley P D-244 \ I \ 153RD ST W ...,/,x,/ , ,_...,,,, ,„, 00, is - ..., 00. 01111 Nam WO° aim a a W RB 0 } w z I- x PD- Pill Chick-Fil-A Setback Variance '�'� V Zoning Map A"e ' _'�"�5`�' '� �' Argow ... ' 6lax -� DI,;rites ri. it" _ ,r41r►g Et�r nr �••••• •••• l.,,,. ,. _� Apple Wrai _1 �4vnM + ,1; JN1 0 200 400 Feet 1(-. ��idgEM .� 4141ai 'fi��i Valley 4 3 2 1 PRIVATE IMPROVEMENT PLANS Fil;3114111ill FOR CHICK_ FIL -A 0000 o D D0 0 0 0 cp D cp c c o 7480 153RD STREET WEST Chick-fil-A APPLE VALLEY, MN 55124 5200 Buffington Road Atlanta, Georgia 30349- 2998 PROJECT TEAM OWNER/DEVELOPER SURVEYOR A �� • TKimley* Horn KAYLA FORTNER, PE CHRISTOPHER TERWEDO •. �A DEVELOPMENT MANAGER SR. LAND SURVEY MANAGER - • pro- JLL, on behalf of CHICK—FIL—A EGAN, FIELD, & NOWAK, INC. ftim......_ r VP, © 2024 KIMLEY—HORN AND ASSOCIATES, INC. 5200 BUFFINGTON ROAD 475 OLD HIGHWAY 8 NW, SUITE 200 I 14800 GALAXIE AVE, SUITE 200, APPLE VALLEY, MN 55124 ATLANTA, GA 30349 NEW BRIGHTON, MN 55112 PHONE: 952-905-2887 (404) 824-3616 (612) 466-3300 PROJECT VICINITY „• 4 I i• WWW.KIMLEY—HORN.COM STORE CIVIL ENGINEER I'RYAN BLANCH PRIMARY CONTACT: JAKE PANTER, P.E. r � STORE OEPRATOR PROJECT ENGINEER: ARIK LOKENSGARD, P.E. . _. CHICK—FIL—A KIMLEY—HORN AND ASSOCIATES, INC. ,: . 7480 153RD STREET WEST 111 W. JACKSON BLVD, APPLE VALLEY, MN 55124 SUITE 1320 :; , (952) 431-4445 CHICAGO, IL 60604 ,' ;� , (630) 487-3432 , -( -sr"'J "JAKE.PANTER@KIMLEY—HORN.COM 1, ..-- .0.-...- ""lkibf _ 4 SITE DATA TABLE allit mi. ,�, y SITE ADDRESS: 7480 153RD STREET WEST 4 APPLE VALLEY, MN 55124 •, .. DAKOTA COUNTY PID NO: 01-18391-01-020 " ` `VW . woo -v r s TOTAL SITE AREA: 1.09 AC -• ��-,I '1 EXISTING BUILDING AREA: 4475,7392 s _,. IMP MdigB .+ ZONING: B-1 — GENERAL BUSINESS DISTRICT r ma's Si _ T -ma ' s a - -hill& -n pa, �,•• r mir a - r • Ir �rsf. ! _ - . Z, B0 s� '7p k B to S IIR . 1 ii :- —1.641L.-041114—_ _ _ FEMA FIRM FLOOD ZONE INFORMATION 1, '"-6 ZONE: X (UNSHADED) VICINITY MAP u) DEFINITION: AREA OF MINIMAL FLOOD HAZARD. NTS ' 41. NORTH SCOPE OF WORK Um N FIRM PANEL NO: 27037CO202E CHICK—FIL—A INTENDS TO ADD A SECOND DRIVE—THRU LANE. THESE DRIVE—THRU r COMMUNITY: TOWN OF APPLE VALLEY MODIFICATIONS WILL INCLUDE THE ADDITION OF A DUEL LANE CANOPY, PARKING STALL — > LC) NUMBER: 270050 EFFECTIVE DATE: 12/02/2011 REALIGNMENT AND ENTRY DRIVE EXPANSION. WITH THE ADDITION OF A SECOND LC) WREVISION DATE: NONE DRIVE—THRU LANE, IT IS ANTICIPATED TO IMPROVE THE EXISTING QUEUING AND TRAFFIC Lim UNI FLOW. NO INTERIOR IMPROVEMENTS ARE INCLUDED IN THIS SCOPE OF WORK. Z iI I .12 w O PRE-DEVELOPMENT VS. POST DEVELOPMENT CONDITIONS aI- o TOTAL SITE AREA: 1.09 ACRES / 47,323 SF W C.) SHEET INDEX >PRE—DEVELOPED IMPERVIOUS AREA: 0.8 ACRE / 34,728 SF 0 J U) 0 PRE—DEVELOPED PERVIOUS AREA: 0.29 ACRES / 12,595 SF IJJ W L4( c POST—DEVELOPED IMPERVIOUS AREA: 0.8 ACRES / 34,988 SF SHEET NO.: DESCRIPTION J LC)c5 TiW 0 POST—DEVELOPED PERVIOUS AREA: 0.29 ACRES / 12,335 SF J Q U0 C000 COVER SHEET om 00 a a c� 0N 1 OF 3 EXISTING CONDTIONS a N.. Q E 2 OF 3 EXISTING CONDITIONS >, FSR# 3158 > 3 OF 3 EXISTING CONDITIONS T. c. co C200 SITE PLAN REVISION SCHEDULE U) NO. DATE DESCRIPTION fn >, A Z A 1 05/10/2024 CITY COMMENTS N To a) Ti 0 a_ cv D CONSULTANT PROJECT# 268214016 PRINTED FOR JHP M (f) DATE 04/30/2024 (6 Z DRAWN BY CK 0 U Information contained on this drawing and in all digital files Vproduced for above named project may not be reproduced in o any manner without express written or verbal consent from authorized project representatives. SHEET p © 0 COVER SHEET JI N vJ •L 2 Q O < I— SHEET NUMBER • N 0 z C000 4 3 2 1 ALTA/NSPS LAND TITLE SURVEY FOR : Kimley Horn & Associates , Inc . 15 3 R D STREET WEST LEGAL DESCRIPTION: VARIABLE WIDTH RIGHT OF WAY Lot 2, Block 1, Cub Foods 2nd Addition, according to the recorded plat thereof, Dakota County, Minnesota Together with the benefits of the easements established in the Reciprocal Access Easements Agreement, dated June 27, 1990, i III recorded July 10, 1990 as Document No. 231132; as amended by the First Amendment to Reciprocal Access Easement Agreement, a __ - .-.1.= - dated January 13, 1994, recorded April 1, 1994 as Document No. 300592. it •• • ••4 p • ► Ii It ;;•;; ,;;;; '.ZA'; ;;; ;;; �" ITEM 12, 16&21 ToCUB FOODS 2ND ADDITION recorded December benefit of12 as easements Document No. 708802 in the Declaration of Restrictions and Easements, dated December 5, 2012, • • w' •� �-DRAINAGE AND UTILITY EASEMENT PER PLATS OF APPLE VALLEY RETAIL ADDITION, CUB FOODS ADDITION, & U \ �1 • • p IC� - K, I a ` •� y 9J ) 180.74 & UTILITY EASEMENT PER DAKOTA COUNTY RIGHT OF WAY MAP NO. 3 Torrens Property (Certificate No. in • • • •�� • • • i� • (N8 '59, 4"W ITEM 10 • d d .t 0• • • . ' ..• •• :: ,. .' , '• •, •' ;' • N89'44'36"E 24�; p y 156020) .4 t • ••i a d • `� ,N 0:6�EIpt PK[AR(n•R) ▪ ! f 1 • ai� 0 __. • • • •' • W 4 : Z P' �� e ' le ▪ e� o y' •' .I Al iilk 4\ over • I ACCESS GENERAL SURVEY NOTES: IT 7-- .., ..0 '•4.. �o in Qr` .. Q 1 . t . I , ITEM 3 .4-'4 1 r :' • 1 ' • 1�1 I 1 \>DRAINAGE AND UTILITY EASEMENT PER DOCUMENT NO. 221921 AS DEPICTED ON PLAT OF APPLE VALLEY RETAIL ADDITION ^N 0 (N89'59'54"Wl Z iw $ 1 ••• L— —— — — —— ———— 1. The orientation of this bearing system is based on the Dakota County coordinate grid (NAD 83-2011 Adj.). -.1- °:4 -� •: N89'44'36»E (N89'59'54'W) �� — f— — — —_ _ _ _ — ° :•: o o N89'44'36»E 55.00 �� I I 2. The legal description and easement information used in the preparation of this survey is based on the Chicago Title Insurance A(` ° '•d• • ': , Z O 28.0I0 I I / Company Owner's Policy for Title Insurance Order No. 233102 dated April 25, 2013 at 4:12 pm and Title Update Report prepared r\ . 4 • `--' Z •QO 1 .2"R£BAR �+ _ ——� - —— — — _ — by Fidelity National Title Order No. 38510483 dated February 27, 2023. ___/ i • (N89'59'54"W) • -14 ~I �'••• • • iT t �'• �. . i • • • �' 3. The surveyed property has access to 153rd Street West, a public right of way, via an ingress and egress easement per Document » r i e • • : • 4 �• No. 708802. (See Item 20 & Sheet 3) N89'44 36 Ed d �: 17.00 _ •, • '• •• •, `y al.4. • ' A •.-•� 1. .A • .•• '' .•• !•' •▪ •4- -r.'. -1 , " • . ••• • : d!• d • • •• • / /g' 4 'd • • • • •'•. •. • • '' . . •v •' •.. • •• .••' . . •• L1' . . • d• , . ▪ •' •. :4. .' • •• �'. .▪' . j • ... •; .' d,▪ • _,A • • • r . . �� . , •� • :' ,; • 4:, OPTIONAL TABLE A ITEMS: ,c <j �/ �: ▪ �• • • ® • J '''''*•'" "):"• '. ,d (2-InEBAR 1. Monuments have been placed at all major corners of the surveyed property described hereon, unless already marked or M F d: 1. . .! a :• ..▪ . //// ' ▪ •,• ,.`•••• . •. � . referenced by existing monuments or witnesses in close proximity to the corner. \\ - • 4, d • ' _ •, 2. The address of the property described hereon is: 0 y / • ITEM 10j ' ® �/ • • • ' • . • • . a•.d• 1 7480 153rd Street West, Apple Valley, Minnesota 55124 TRAIL, DRAINAGE & UTILITY- ---- ; ••d .y •• V t• • • EASEMENT PER DAKOTA �,� -- - '� / / w ••'•� •• • ' _ 3. The property described hereon lies within NO SPECIAL FLOOD HAZARD AREAS per Un-Printed Federal Insurance Rate Map No. COUNTY RIGHT OF WAY MAP A •`* i` _ / • ••d•••* t / i •' w r 27037 C 0202 E, dated December 2, 2011. LIINo. sea !. --y Z j °• / / ,f d ° 'CON N� 4. The total area of the property described hereon is 47,323 square feet or 1.08639 acres. O2 • ` • / 7• e • • •• ' .l' •• • 0 20 40 60 5. The contours depicted hereon are per elevation data collected while conducting the fieldwork. - rd d • L The contour interval is 1 foot. • .. • ' !• d _L ] •' �°' -17�-� 8d • �� / •'• ' .••. �! "r BENCHMARK: Top of Minnesota Department of Transportation Geodetic Monument "DAKOTA RESET" a•• a — —--� o Y • "/ / :•u- • y • I v I 0 ^ Elevation = 952.47 feet. (NAVD88) q x / o SCALE IN FEET Cc N i „O M SITE BENCHMARK: Top nut of hydrant in westerly island on surveyed property. V • � � �- •� /, - Q in Elevation = 953.15 feet. (NAVD88) -� I • • • a N ati •' / / ' O o • FOUND IRON MONUMENT, AS NOTED [) Qm '• •� �, a / O o 6a. No zoning report or letter was received from the insurer pursuant to Optional Table A Item 6(a), as set forth in the 2021 Q E•• ,;• z ® FOUND MAC NAIL - • / (/� Minimum Standard Detail Requirements for ALTA/NSPS Land Title Surveys. • Q :' _ ' SA ' l/ / .'. :I I tt FOUND X /N CONCRETE C� CZ L'Ll d, •'i d / • 7a. Exterior building dimensions are depicted hereon. I� :, ,; ofIs / / ;•, Oo SET IRON MONUMENT MARKED '• V • •° L, , w t a ' / • • :; WITH LICENSE NUMBER 53536 7b1. The exterior building footprint area at ground level is depicted hereon. " lO •'• / / SET { SET "X" IN CONCRETE 7c. The measured building height is depicted hereon. , • •• 0 4 Q •• i, BENCHMARK _ � (V •.�.�:. ; �� � 8. Substantial features observed in the process of conducting the fieldwork are depicted hereon. <- U • o O a W.:. ' �-• NXX'XX'XX"E z / ,, ) RECORD BEARING PER 9. As of the date of this survey the property described hereon contains a total of 37 parking spaces of which 35 are standard C Q • ' • A • z 2 Pn1.• •', / /,▪•' I CUB FOOD 2ND ADDITION spaces and 2 are handicapped spaces. `. \ • ��,�I • / /' SITE BENCHMARK-� J V .• / / • '' TOP NUT OF HYDRANT 11a. Existing utilities, services and underground structures shown hereon were located either physically, from existing records made ITEM / •.J available to us, by resident testimony, or by locations provided by Gopher State One Call, per Ticket No. 232495339. However, i a ELEV. = 953.15 FEET NAVDBB PERMITTED PYLON AREA 1 PER DOCUMENT NO. 708794 1 i N • lacking excavation, the exact location of underground features cannot be accurately, completely and reliably depicted. Where / additional or more detailed information is required, the client is advised that excavation maybe necessary. Other utilities and ITEM 8 �11 / / r n /� services may be present and verification and location of all utilities and services should be btained from theowners of the C MONUMENT SIGN AGREEMENT PER DOCUMENT NO. 300593- I. a /// L' 1 v v V �i respective utilities prior to any design, planning or excavation. i. _• ,C ,,, • * a " �''' : �•• •. / 13. The names of adjoining owners according to current tax records are depicted hereon. • a• •"▪• / / ; 16. As of the date of this survey there is no observable evidence of current earth moving work, building construction or building ci • V •„ , additions on the property described hereon. • '� 0• T •✓/////l///// 1 a '•!.. • , • •" 17. The surveyor is unaware of any completed or proposed changes in street right-of-way lines. As of the date of this survey there ' r ': ` d ! • L-------- •'f! •;. . : •' T is no observable evidence of recent street or sidewalk construction or repairs that affect the property described hereon. F (-• . x :. (N89'16'55"W) • •• • • . .• - n= S90730 0 W-_---183. \ 18. The plottable offsite easements or servitudes disclosed in documents provided to the surveyor are depicted hereon. p a S89.32'25»E'• ' Q CP a . d• ;• • • 1.• \ (N89'44'30"W) ` 19. Professional Liability Insurance policy obtained by the surveyor to be in effect throughout the contract term. 20.00 t :4 • • • SET • I lF •0 ▪ •. • v N .. CERTIFICATION: d- 4 30------ r ..• 1.: ••,'▪•. • •d' ..1 •� » Q RQ p T e.1$ .•.+R® °• • • S90 00 00 W O „O !"1 /1 I To Chick-fil-A, Inc., a Georgia corporation, Chicago Title Insurance Company, and Fidelity National Title: .�• , , • •• •i-----4 Li (N89'44'30"W) io O I �J t r ;� - •Q I w O o L_ This is to certify that this map or plat and the survey on which it is based were made in accordance with the 2021 Minimum .. N. i o' O o Qj Z Standard Detail Requirements for ALTA/NSPS Land Title Surveys, jointly established and adopted by ALTA and NSPS, and includes o Plan ° 1 .O (n Items 1, 2, 3, 4, 5, 6(a), 7(a), 7(b)(1), 7(c), 8, 9, 11(a), 13, 16, 17, 18 and 19 of Table A thereof. The fieldwork was completed on N� a--____ - ^ Q z I� October 2, 2023. O'� HMO �' _ ___ __ Q o n OWNER: CUB STORES LLC �' J - ty) • ' / 15350 CEDAR AVENUE, APPLE VALLEY ITEM 10 L .• -•. I 1 V V P.I.D. 01 18391 01 010 Date of Plat or Map: October 19, 2023. TRAIL, DRAINAGE & UTILITY-�--� -.d _ _ / • EASEMENT PER DAKOTA '•a-'�' I - ^ COUNTY RIGHT OF WAY MAP ;: 4 yl [11 /1 ' ` ' ` 1TIINo. 3za 1 U U I V MinnesotaChro er A. Terwedo • 11I License No. 53536 ••` • S90V0O W-----63.98 ® cterwedo@efnsurvey.com • ' (N8�I 4'30"W) SEE SHEET 2 FOR DETAIL OF EXISTING SITE CONDITIONS SURVEY ITEMS PER SCHEDULE B: SURVEY ITEMS PER TITLE UPDATE REPORT: Per Chicago Title Insurance Company Owner's Policy for Title Insurance Order No. 233102 dated April 25, 2013: ITEM 8: Terms and conditions of Monument Sign Agreement, dated January 13, 1994, recorded April 1, 1994 as Document No. ITEM 16: Easements as shown on the Plat of Cub Foods Addition, recorded December 31, 2012 as Document No. 708795 Per Title Update Report prepared by Fidelity National Title Order No. 38510483: 300593 ITEM 3: Terms and conditions or Drainage and Utility Easement, dated September 28, 1989, recorded October 31, 1989 as Document Said easements affect the surveyed property and are depicted hereon. 3: Final Certificate recorded on November 20, 2018 in Instrument No. 799622. No. 221921 Said terms and conditions affect the surveyed property. The monument sign is depicted hereon. ITEM 17: Terms and conditions of Subdivision Development Agreement, dated December 13, 2012, recorded December 31, 2012 as Said Final Certificate affects the surveyed property. See Item 10 , Item 13, Item 14 and Item 15. Said document was not provided to Egan, Field & Nowak, Inc. Said easement as depicted on the plat of APPLE VALLEY ITEM 9: Terms and conditions of Resolution No. 1994-96-, by the City of Apple Valley, dated March 24, 1994, recorded AprIl 16, Document No. 708799 RETAIL ADDITION affects the surveyed property and is depicted hereon. 1994 as Document No. 49578 Said terms and conditions affect the surveyed property. No plottable items to depict. ITEM 4: Terms and conditions of Declaration of Restrictions, dated June 27, 1990, recorded July 10, 1990, as Document No. 231131 Said document was not provided to Egan, Field & Nowak, Inc. ITEM 18: Terms and conditions of Access Restriction Easement, dated December 12, 20121 recorded December 31, 2012, as Amended by Amendment to Declaration of Restrictions, dated November 20, 2012, recorded December 31, 2012 as ITEM 10: Dakota County Road Right-of-Way Map No. 324, dated April 13, 2010, recorded April 21, 2010 as Document No. 660785 Document No. 708800 Document No. 708794 The easements depicted on said Right-of-Way map affect the surveyed property and are depicted hereon. (See Item 13) Said document was not provided to Egan, Field & Nowak, Inc. Said terms and conditions affect the surveyed property. The Permitted Pylon Area 1 is depicted hereon. ITEM 12: Easements as shown on the plat of Apple Valley Retail Addition, recorded October 10, 1991 as Document No. 248075, as ITEM 19: Terms and conditions of Access Restrictions as contained In Quit Claim Deed, dated December 5, 2012, recorded December ITEM 5: Terms and conditions of Reciprocal Access Easements Agreement, dated June 27, 1990, recorded July 10, 1990 as shown on survey 31, 2012 as Document No. 708798 Document No. 231132 Said easements affect the surveyed property and are depicted hereon. Said document was not provided to Egan, Field & Nowak, Inc. Amended by First Amendment to Reciprocal Access Easement Agreement, dated January 13, 1994, recorded April 1, 1994 as Document No. 300592 ITEM 13: Terms and conditions of Trail, Drainage & Utility Easement, dated October 29, 2012, recorded November 9, 2012 as ITEM 20: Terms and conditions of Declaration of Restrictions and Easements, dated December 5, 2012, recorded December 31, 2012 Document No. 706086 as Document No. 708802 Said terms and conditions affect the surveyed property. Said document was not provided to Egan, Field & Nowak, Inc. Amended by Amendment to Declaration of Restrictions and Easements, dated AprIl 19, 2013, recorded April 25, 2013 as ITEM 6: Terms and conditions of Conditional Use Permit, dated August 22, 1991, recorded November 4, 1991 as Document No. Document No. 715298 248916 ITEM 14: Terms and conditions of Temporary Easement, dated October 29, 2012, recorded November 9, 2012 as Document No. 706087 Said declaration benefits the surveyed property. See Sheet 3 of 3 for easement locations. Said document was not provided to Egan, Field & Nowak, Inc. Said document was not provided to Egan, Field & Nowak, Inc. ITEM 21: Easements as shown on the Plat Cub Foods 2nd Addition, recorded April 1, 2013 as Document No. 713833, and shown on ITEM 7: Terms and conditions of Resolution No. 1992-76, by the City of Apple Valley, dated April 9, 1992, recorded AprIl 20, 1992 survey. as Document No. 255960 ITEM 15: Terms and conditions of Highway Easement, dated October 29, 2012, recorded November 9, 2012 as Document No. 706088 Said easements affect the surveyed property and are depicted hereon. Said document was not provided to Egan, Field & Nowak, Inc. Said document was not provided to Egan, Field & Nowak, Inc. ITEM 22: The following matters shown on the ALTA/ACSM Survey prepared by HRGreen, dated October 16, 2012, as Project/Job No. 86120231: NONE FIELD BOOK PAGE FIELDWORK REVISIONS SURVEY FOR: PROPERTY ADDRESS: CHIEF: • AV NO. DATE DESCRIPTION 475 Old Highway 8 NW, Suite 200 DRAWN BY: . _ ALTA/ NSPS 7480 153rd Street West New Brighton, Minnesota 55112 NAME: PMD — Kimley Horn & Associates, Inc. killIZFI PHONE: (612) 466-3300 Apple Valley, Minnesota 55124 WWW,EFNSUf2VEY,COM DRAWING ALTA.dwg • — LAN 0 TITLE SURVYJOB NO. 41607 BY: •CHECKED _ Dakota County P.I.D. 01-18391-01-020 Egan, Field & Nowak, Inc. COPYRIGHT © 2023 By EGAN, FIELD & NOWAK, INC. FILE NO. CAT land surveyors since 1872 SHEET 1 OF 3 ALTA/NSPS LAND TITLE SURVEY FOR: 3 Kimley Horn & Associates , Inc . 1 5 3 R D STREET WEST LEGAL DESCRIPTION: w VARIABLE WIDTH RIGHT OF WAY Lot 2, Block 1, Cub Foods 2nd Addition, according to the recorded plat thereof, Dakota County, Minnesota Together with the benefits of the easements established in the Reciprocal Access Easements Agreement, dated June 27, 1990, recorded July 10, 1990 as Document No. 231132; as amended by the First Amendment to Reciprocal Access Easement Agreement, dated January 13, 1994, recorded April 1, 1994 as Document No. 300592. - ' I� Zi•���j�OW4AMMAZA����������4VVV���4ZWZR _ARIRP�������W�����������������������������4kItI VtAw&������������������j Together with the benefit of the easements established in the Declaration of Restrictions and Easements, dated December 5, 2012, ° s. (.1 ' . ►�S'"'Ve-♦I:4•4* ,�I♦I♦I♦S#k �I♦I♦I♦I♦I I I •V i s\ " i♦il � SeAlV♦I♦I♦I I♦I♦I♦I♦I♦I♦i ,I I♦I♦I♦*A ',�I♦I♦I�. recorded December 31, 2012 as Document No. 708802 • ° '••. • �I�.��I�I�I�SVIV I`�aI�I�I I�I�I���,44S$S$S$S$S$S•��I%I%I%I_SI_S$*4 I_�I_�I_�I_�I_�I_�I_SIB.I_.I_.I_.I_.._�I_.I_•..I_sI_sI_.I_.I_.I_.I_.I_.I.I.I.I.I.I....I.I.I.I_.I • ° • ° 4 • y \ Torrens Property (Certificate No. 156020) 7! • v 7REE GR4A7E`(T/P) i • ' e 4 v i it A 44. • • -BRICK PILLAR ,FYP) ' .4 • • a• •• .1 `� a - C. e S' d• .� °. ed. Xa to :+5. • °• r d a • �Qa ° �' °, 8 °. • • ' • • Q •�_. , �° 9s, ° .. d• •. 9Ig� ACCESS• aav4 _e• • v. :•� ° 952— • •--Q• e , ,� ®___._ ___.... 951 18"DIP (PEERPLAN) AIL YIL�-- -- IL — — --- ____ • � ..• ,a.: • •• /'e E CC m /, J R. 49E 9.5 — a 1:4 °: etv° , _Amer ,,,,• 951 I.E.=945.9 SE) ( 1 —1 / C J Q • ' / ° o® LE•=945.8(W) -J rr • Q Q• 1/2-R£BAR I W - ��4. I • ° —�y A-- - — °• ; �� •—,.. ° ^_vim-sue ° a • •v d �950 I — - - - u,•• '7 i' 5• I / SS 15" R ° d • ° a i va ° :. !. C • a tl R.E.=950.1 44) a J° • °• :4 ' • d., . �. • ° I•.. ' a • . a. : .9 j • •. .. yiAl A. v I.E.=946.3SW M 4 ' /g �a• , :• •va •Q . : • v •.� " !a••.• a • Q •' • • N / A t/ ° °LE.=946.2(E)° I' a °' • I • • • .COVER 'ORDERING-9REil: • ° I ..•4 • ••• , 9 •. ' 45% AR . e '\ .4.- > ELEC. t .°• i .• .' }j} . - SS�s• v $. /2'REBAR I. a BOX �16.8�/Ni 3.1.°. 'a, •i` r �C 950 ° a ..BAEO / Ea. • • . - 4! / g1� • O)n1T: N v' 'a d ;° o• \\ \ • LI 4iu a a .4 i -- \\-• ZIo.o'. Es 5/ v d °s . O •. •. .a: !.• d -r 15' RCP I.E- -I—J a m - ss. . - ss >> n 6. Iss » ss /2•./ I(5W �70 . 4 y, _ �_ `i S ��° gig �9\ SCALE IN FEET Cr c11 2 ' a' / 0 r• 1 \ S \ I� TTT • .1.1.._.] Z Zg-): /'' • •. Allik • FOUND IRON MONUMENT, AS NOTED Q c,2 W ' . '� a '�: m u ,� ® FOUND MAG NAIL . O Q a• . • D W 2 / a • 'I �_ Cr: s ,S, I n FOUND "X" IN CONCRETE 4 7 Q W EX W �N. ,'-1 �_7� 5 �cA N SET IRON MONUMENT MARKED 73--— Cr • • • } a WITH LICENSE NUMBER 53536 • / •'. Q O m Q / S SE:::::: A IN CONCRETEI - Q4.: a c� x ,0 9 .' , 4G 4• / S ARK ...m............:....... ......... <' V • . 3 a / bo i / nACCESS _ Q '• e � aaoff. oo 9�9r8\ (NXX'XX'XX" BEARING PER ° PYLO SIGN �_/ R.E.=947.6 I r" .9,6, 1 j I v () Q N rn ° C.Z o LE.=943.1 \ ) W II<\ sl I ss CUB FOOD 2ND ADDITION e 0 a T. /NO En v 'a ,.. . a;•N e I I 1 . • /°° �� p I / r U \/__/ __I / /\ '�/ �1 CG --- -32' - 4 /5.5 d• -< \ - 4 • Y a I G4. 14. 'I O ° a ) gh9/ R.E_948.0 • . . a LE.=945.0 Q M / l °' '� ° I / ° / 0 R.E.=949.8 \ g49"�J ) ( 949 v e a no ///// 6//// . .••'BOLTED SHUT 4 LE.=942.7(W) 949 / L . • a d Q e a ..° .a. d 9h, ® S \ vi O LE.=942.0(S) O8" 04" 41Ik L n li \• ---\____ rn 4' 50 R.E.=949.7 a, •• ' • • , 0 Q • N 9 �0 LE.=941.6(N) y a.••, I. • •,o.. ° LE.=941.5E s`9 4. e '�/ d a 15" RCP SS tR E 949.9 ( ) • ----) a Ls' LE.=945.1(W © s s s GOPHER STATE ONE CALL NOTE: SE7 X • O R. =950,9 SET.X : LF.=945.0(SE) C. S S /i S i S S / o ° Q•,,.E. s4s.s(Nw List of utilities notified per Gopher State One Call Ticket No. 232495339. !ar. °. LE.=945A6(E},' `' -r CITY OF APPLE VALLEY FRONTIER COMMUNICATIONS " a Q • • LI I CITY OF APPLE VALLEY MCI 1°e:• - a '• ••°• A �° . L_ v CHARTER COMMUNICATIONS CENTER POINT ENERGY •• ••' I `s 5 DAKOTA COUNTY HIGHWAY DEPT VERIZON WIRELESS 4 • DAKOTA ELECTRIC ZAYO BANDWIDTH ', 0(f n DAKOTA COUNTY IT DEPT a OWNER: CUB STORES LLC v ti L 1 S'LI 15350 CEDAR AVENUE, APPLE VALLEY Sr I 3 9h I / P.I.D. 01-18391-01-010 -* : r 1\1 I s ° A 1--- 1-1 1 7— 1 1-1 n I 4 �, 1 I L I I I I L/ I \I I .SET X a S <Th- \ I I /S SECTION 34, T 115 N, R 20 W COUNTY ROAD 42 n 11.0 n 1 I 153RD LEGEND: ,STREET I I p M' SITE \,a w i• Iw N ZI 0 MANHOLE E© ELECTRIC MANHOLE T SIGN o 0— METAL FENCE BITUMINOUS SURFACE Qs SANITARY MANHOLE m ELECTRIC BOX = MAILBOX Ss STORM SEWER a 155TH STREET _< _ _ _ _ L_ ® STORM MANHOLE EHANDHOLE cr.' FLAGPOLE E UNDERGROUND ELECTRIC ., • •• _ CONCRETE SURFACE a Ui X N ®OR® CATCH BASIN * LIGHT • BOLLARD TC UNDERGROUND TELECOMMUNICATION ►������� PAVER SURFACE `� al AUTO SPRINKLER ® ELECTRIC METER 6. HANDICAPPED PARKING SPACE G UNDERGROUND GAS ��,�,�. I ''c " ''c I� ® GATE VALVE VI TRAFFIC CONTROL BOX He HANDICAPPED PARKING SIGN s SANITARY SEWER '0000000000; TRUNCATED DOME RAMP I n•1 I t nnl I HYDRANT 040 SEMAPHORE (151 PARKING COUNT w WATERMAIN I �_ I r_ I e-* POST INDICATOR VALVE 0 PEDESTRIAN POST �92�� EXISTING CONTOUR LINE ' I J 0 GAS METER © COMMUNICATION BOX C. ORq TREE �© _ _ _ __ _ " 160TH STREET I I VICINITY MAP NO SCALE FIELD BOOK PAGE FIELDWORK REVISIONS SURVEY FOR: PROPERTY ADDRESS: CHIEF: AV NO. DATE DESCRIPTION 475 Old Highway 8 NW, Suite 200 DRAWN BY: A LT A/N S P S 7480 153rd Street West New Brighton, Minnesota 55112 DRAWING NAME: PMD Kimley Horn & Associates, Inc. litlIERI PHONE: (612) 466-3300 Apple Valley, Minnesota 55124 www.EFNSURVEY.COM CHECKED 41607 ALTA.dwg - LAND TITLE SURVEY JOB NO. 41607 Dakota County P.I.D. 01-18391-01-020 Egan, Field & Nowak(, Inc. COPYRIGHT © 2023 By EGAN, FIELD & NOWAK, INC. BY: FILE NO. CAT land surveyors since 1872 SHEET 2 OF 3 ALTA/NSPS LAND TITLE SURVEY FOR: 153RD STREET WEST ITEM20 Kimley Horn & Associates , Inc . VARIABLE WIDTH RIGHT OF WAY —PERMITTED SIGN AREA 2 AS DEPICTED ON EXHIBIT F-1 PER DOCUMENT NO. 715298 co • / / LEGAL DESCRIPTION: / v; ITEM 20 Lot 2, Block 1, Cub Foods 2nd Addition, according to the recorded plat thereof, Dakota County, Minnesota / ®j —PERMITTED SIGN AREA 3 AS DEPICTED ON EXHIBIT F-1 PER DOCUMENT NO. 715298 �;,:` / access ' •X i Together with the benefits of the easements established in the Reciprocal Access Easements Agreement, dated June 27, 1990, • I 7N� / �� - recorded July 10, 1990 as Document No. 231132; as amended by the First Amendment to Reciprocal Access Easement Agreement, / / _ dated January 13, 1994, recorded April 1, 1994 as Document No. 300592. 1 co a 114111Lir. 11.-11 - -- 41W •,_, 44111111110"). . Together with the benefit of the easements established in the Declaration of Restrictions and Easements, dated December 5, 2012, recorded December 31, 2012 as Document No. 708802 s •»•',_ �t `; \ - r hL'•+. Torrens Property (Certificate No. 156020) . i N i' i .•- ITEM 20 '1tv •',. —PERMITTED SIGN AREA 1 AS DEPICTED ON EXHIBIT F-1 PER DOCUMENT NO. 715298 i 1:/ 4 tts II l''' 44.I , / �r lir 4. - 1 lier - I "lib-. . ./:• 1114. lir 9 � NIF .I. c 41.A„,-.. I or, . . ____,,,,_______ ..,.. .24...:714: 4 - 1111r3 :. I: tii* ow/ .. •' ' It-'- lar.'Jr it i ,- , .r e:. t1 _ iiii 7 e . • ,. _ . ,,_ . _ r 5 C dr Z Ar - /0 A,AelW „ rit a. 1 c ic, i•I/ . •_ - - •.-., - r Ce 0 D'I ' " : 1 DI'DS- Ddr: : 'E r D 0 41frflr ' ' 11_ Yi/i -. .. . • ,. . / //, I ;'" t C - ,wif.114 � x ' 0 40 80 120 _' s� ( ITEM 20 I /'' ' , �J �. i 5 •• t 1 SANITARY SEWER EASEMENT AS DEPICTED ON EXHIBIT C PER DOCUMENT NO. 715298 •I ; ,� -\ u. �1' • � '� -- / ' --- SCALE IN FEET i'.... '--------11111MIEN ii.. - . A. M> N CO - 1.:• ITEM 20 - - yo _ ss ss ss ss ss s A SS STORM SEWER EASEMENT AS DEPICTED ON EXHIBIT C PER DOCUMENT NO. 715298 Z _ I. • ss —'I ti � _ Zj -,,,- - "Illa ‘ . C J •C) -t@St r ! i - i Lti i�- o IP vJ Wit Aqip- Pia. Nom Rirblvm, csiam, ir, reTt irfr- Alb 1 ,IIM I :lit 1- __ (scz - filth op win-. ..- Q ' It 3 11 ,_ Gib gni Mt t . _ :? r`' ►� -1 'ice . Z C] I 1 "� ~ . .__.. ,) �� I "tom 1a., ... . . if t ail i a , , _. ri, . ..., ....„ ... ., if. , ,..... Ir. ' * • 40 . 1 Irti qt 1 --o.',: .___ ... (i) , r.'..lx ib rir . it, it , . . it . Ir. . , ,, irir ii .. lir 1 r iir_ . _ . co 4 I I ,. _ . - : ..,,,, ..... .. : r r- . _. , ,. . . . . aii. .. . fe: I. r" I. iiele 1411* '44. `:71::52 1.------ ram _- - .._ - _ I) . IT—r4/11"1"," r * I DETAIL OF EASEMENTS DEPICTED ON EXHIBITS CONTAINED IN DOCUMENT NO . 715298 FIELD BOOK PAGE FIELDWORK REVISIONS SURVEY FOR: PROPERTY ADDRESS: CHIEF: AV NO. DATE DESCRIPTION 475 Old Highway 8 NW, Suite 200 DRAWN BY: ALTA/NSPS 7480 153rd Street West New Brighton, Minnesota 55112 DRAWING NAME: PMD Kimley Horn & Associates, Inc. telERI PHONE: (612) 466-3300 Apple Valley, Minnesota 55124 WWW.EFNSURVEY.COM 41607 ALTA.dwg - LAN D TITLE SURVEY JOB NO. 41607 CHECKED BY: Dakota County P.I.D. 01-18391-01-020 Egan, Field & Nowak, Inc. COPYRIGHT © 2023 By EGAN, FIELD & NOWAK, INC. FILE NO. CAT land surveyors since 1872 SHEET 3 OF 3 4 3 2 1 LEGEND — PROPERTY LINE — — — — — EASEMENT LINE _A, 1, ,\,— PAVEMENT SAWCUT AND JOINT LINE /\ SETBACK LINE a. a NORTH a < < . INSTALL DRIVE THRU CONCRETE PAVEMENT I� L L L INSTALL ASPHALT PAVEMENT 6)00 11 1 1 1 GRAPHIC SCALE IN FEET 0 10 20 40 L_ImiPAVEMENT TO REPLACE EXISTING LANDSCAPE AREA D D0 o o0 D V C • • • • • . • • PROPOSED LANDSCAPE AREA C Chick-fil-A NOTES 5200 Buffington Road 1. ALL AUTOMOBILE PARKING SPACES ARE 9' WIDE 18' DEEP AND VAN Atlanta, Georgia 30349- ACCESSIBLE SPACES ARE 9.5' WIDE 20' LONG, UNLESS SHOWN OTHERWISE. 2998 SITE PLAN KEYNOTES 0 0 EXISTING FACE-TO-FACE CANOPY TO REMAIN Kimiey* Hom 153RD STREET WEST O PROPOSED SINGLE LANE OUTSIDE MEAL DELIVERY CANOPY © 2024 KIMLEY-HORN AND ASSOCIATES, INC. 0 MATCH EXISTING PAVEMENT, CURB, TYP. 14800 GALAXIE AVE, SUITE 200, APPLE VALLEY, MN 55124 '' PHONE: 952-905-2887 (n 3 10' DRAINAGE AND 20' DRAINAGE AND WWW.KIMLEY—HORN.COM UTILITY EASEMENT UTILITY EASEMENT ,.�� O PAINTED DRIVE THRU MARKING, TYP. f ♦ '��♦ ♦ ♦ ♦ ♦ ♦ ♦-1�♦ ♦ ♦ ♦ ♦ ♦ ♦`��♦ ♦ ♦ ♦ ♦ ♦74* ?*W?•.."?� ♦��♦•♦ ♦��,��♦S7*VVN•7•VVV ♦�♦���♦, �♦�♦�♦��S'4N S7W.p-� . 0 *4WirI I,,,,,,,,� ,�♦�I�I�I I ��I , , ♦ ♦ ♦.♦�I I , , I"Tov I I I I I�./�I I�I�I I I SISISISISI***ISIB♦�♦V �.',/SISISI�. O PAINTED ARROW, TYP. �'• ♦ . ♦ ♦ ♦ ♦ ♦ ♦ ♦ � ♦ ♦ ♦ ♦ ♦ I ♦ ♦ ♦ ♦ IIII • ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦ . ♦ ♦ ISIIII ♦ ♦ ♦ ♦ � ♦ ♦ ♦ I ♦ ♦ ♦ I U - - ACCESS O PROPOSED LOUVERED CANOPY. ❑El ❑ ❑T❑ ❑ ❑ ❑ o ❑ ❑ ❑ ❑ 0 ❑ o ❑ ❑ ❑ I / / 18'DIP (PER PLAN) 1 1 I ALL EXISTING UTILITIES TO BE r c c m I\ �� �'' �`'` "` �°` '"� '°L� '"L 0REMOVE EXISTING STOP SIGN AND DO NOT ENTER SIGN. PROTECTED IN PLACE, UNLESS — 0 NOTED OTHERWISE III 8 RELOCATED TREE llu I © To- - w - � —�" — — — — - - - 40' BUILDING SETBACK O w �n TRAIL, DRAINAGE AND " ® I ,�' ss 9 PAINTED 'NO PARKING' STRIPING UTILITY EASEMENT PER I 1� s I ,-COLUMN (TYP.) O DAKOTA COUNTY RIGHT ` a w `___ o OF WAY MAP NO. 324 1 ;1 , I COVERED ORDERING AREA I Q ` 0 PROPOSED DUAL CLEARANCE BAR \�\^ II ��, _ _ _ I 11 PROTECT IN PLACE EXISTING LANDSCAPING AND TREES ,.�, ��j�i� I I s I O a ELEC. r S .‘ ,. <to- BOX NW /* # P / 0 Lv w ` 1 I ` ® RELOCATED LIGHT POLE z I tilfri'/ //// �a W I 0L /> © r © t I ,'I /, \\N ss (,0 lit 13 EXISTING PYLON SIGN TO REMAIN I III � 14 PROPOSED COLUMN FOR SINGLE LANE OUTSIDE MEAL DELIVERY B ) e . ,ThCANOPY, TYP. Q w -/ 03 I� p /Tf 15 PAINT DRIVE AISLE MARKINGS w J ' ,� ss » ss » ss » ss ss— » c N U iF I'ILO 16 16 REMOVE EXISTING LANDSCAPE ISLAND < M I j j a •�=-�%/;' ® 17 PROPOSED LANDSCAPE ISLAND ' CO CV , 0 1 ° .--) w 50' BUILDING SETBACK ` ^ z / O :::.k• •�C / I U/ O18 PROPOSED EXIT-ONLY SIGN & DO NOT ENTER SIGN N_I PROPOSED ADDITIONAL S. 41. I' 1' U / �� ^i •�•� LU/ x_ ENCROACHMENT INTO BUILDINGI a / �`QW / 400 * � � •.•.•:'. 1 gPROPOSED ENTRANCE-ONLY SIGN .11 OSETBACK AT 80' OF LENGTH. I . N / mO Q o .• • ( LO IIM m �- � 4 ` l 1I 20 REMOVE EXISTING CLEARANCE BAR W,w a 8.2, I Loon z / \� / �1/ IEL Z L/./.. . . LL_1 ! I�' I • W ® � f o c, ' � . �..• EVE 1 DV 4 21 CONTRACTOR TO SEE FINAL PLANS BY LANE FOR FOUNDATION PROTECT IN PLACE II PYLON SIGN ® o i - 4 L L_ N ��® �II O OFFSET MOUNTING DETAILS, TYP. ' LLi EXISTING LANDSCAPING I / o z a /' 15 BUILDING SETBACK a L _ N THI11 TH J a a 24.T / ao oo i2 1W11 H_ :I a / m / k_i • �;,� iiIIII 2-- RELOCATED DO NOT ENTER SIGN TO BE ATTACHED TO EXISTING ,_ / / I - TO SInN L o N I ,,L ® `'" '� Q W I I �: �® / 1 .0' 10.5' _ 10.5' O 15' BUILDING SETBACK c�1 G I / �- I CIPROPOSED DO NOT ENTER SIGN > (I) in 1 \\___ a �- NN �� / — ItkAtif k AI PROPOSED LEFT TURN ONLY SIGN 0 Q J �, I , • /iii�/iiiiii/ _L_ ce LANDSCAPING SUMMARY w c a I _ 2.0 0 0 —s \\� s G ^ } I M TOTAL SITE AREA: 47,323 SF Sc ° J -L L A W Q - TRAIL, DRAINAGE AND w PRE-PROJECT LANDSCAPING AREA: 12,595 SFI UTILITY EASEMENT PER \ 0 0 DAKOTA COUNTY RIGHT a ❑ ss 22 _ O PERCENT OF SITE AREA: 26.6% a OF WAY MAP NO. 324 \ 13.0 00 13. s T� o, 1 2 sET - - - - 1 s POST-PROJECT LANDSCAPING AREA: 12,335 SF 0 0 3 w V PERCENT OF SITE AREA: 26.1% co E L., a g ❑ TOTAL LANDSCAPE DELTA: 260 SF >, NN 5 ZONING/SETBACK REQUIREMENTS FSR# 3158 Ia I OWNER: CUB STORES LLC CITY OF APPLE VALLEY ZONING: I . S 15350 CEDAR AVENUE, APPLE VALLEY CD 3 P.I.D. 01-18391-Of 010 RETAIL BUSINESS DISTRICT (RB) D_ CD w a I / S BUILDING SETBACKS: REVISION SCHEDULE D 1 U)4- SET — — — NN ALONG PRINCIPAL OR MINOR ARTERIAL STREET: 50 FT NO. DATE DESCRIPTION A 'S ALONG COMMUNITY OR NEIGHBORHOOD COLLECTORS: 40 FT Z A 1 05/10/2024 CITY COMMENTS To a ALONG SIDE LOT LINE: 15 FT 0 > N 3 ALONG REAR LOT LINE: 15 FT 0 DRAINAGE AND UTILITY EASEMENT PER PLATS PARKING SETBACKS: 0 ca a s� OF APPLE VALLEY RETAIL ADDITION (PO ALONG PUBLIC STREETS: 15 FT I3 CONSULTANT PROJECT# 268214016 ALONG SIDE OR REAR LOT LINE: 5 FT LL PRINTED FOR JHP 7 PARKING ANALYSIS DATE < 3 04/30/2024 PARKING REQUIREMENT: 1 PER 3 CUSTOMER SEATS, AND SIX STACKING Z DRAWN BY CK SPACES PER EACH DRIVE THRU WINDOW 0 (,) Information contained on this drawing and in all digital files L ��I �� -N 0 produced for above named project may not be reproduced in MINIMUM REQUIRED PARKING: any manner without express written or verbal consent from authorized project representatives. w 35 STANDARD SPACESrY SHEET p No 12 STACKING SPACES SITE PLAN _1N =1 c EXISTING PARKING: 38 STANDARD SPACES L� U 2 22 STACKING SPACES SHEET NUMBER o PROPOSED PARKING: 36 STANDARD SPACES 0 30 STACKING SPACES Z C200 4 3 2 1 I 4 I 3 I 2 I 1 1 CONTINUOUS SEALANT, \ _ j COLOR TO MATCH - EQUIPMENT SCHEDULE NOTE: ADJACENT MATERIAL 41 X0.3� BOLLARD SLEEVE / , SUPPLIER: G.C. 1. ALLOW 4'-0" MIN. BETWEEN LIGHTS/FANS STEEL FLASHING WITH HEM, ' MODEL NUMBER: 1736YRS- EAGLE 6" AND HEATERS. FINISH TO MATCH / _ 6-7/8" ID, 7-3/8 OD, 56"H; COLOR: SAFETY YELLOW W/ ADJACENT CANOPY FINISH / _ . REFLECTIVE RED STRIPE. HIGH-DENSITY 2. UTILITIES EXISTING BLDGS.SHALL BE FED OVERHEAD ON �I� ,/ . POLYETHYLENE (HDPE)CONSTRUCTION WITH UVB.O. CANOPY INHIBITORS; SLIDE-ON &TRIM PER MANUFACTURERE'S 1/4" DIA. DRIVE PIN &ANCHOR / INSTALLATION INSTRUCTIONS. 3. INSTALL FLASHING AT ALL WINDOW @ 2'-0"O.C. % � _ ► ; �X0.9� LED DECK LIGHT CONDITIONS, SEE 4ASP1.1 - SUPPLIER: CANOPY MANUFACTURER. / / _ LEGACY LED CANOPY LIGHT; CRUS SC LED LW 30 UE CONTINUOUS SEALANT WHT. OVERHEAD LED LIGHT PREMOUNTED TO CANOPY 4.ALL FOOTINGS TO BE BELOW GRADE. // N , PER MANUFACTURERES GUIDELINES. / 15-15/16" L X 15-15/16"D X 7-1/8" H; STANDARD 5. DO NOT UNDERMINE EXISTING BUILDING tPc.f.). - ESYMMETRIC LIGHT DISTRIBUTION; 300K LIGHT FOUNDATION. // E Oa TEMPERATURE; G.C. RESPONSIBLE FOR ELECTRICAL CONNECTIONS. 6. DRAINAGE TO BE BELOW GRADE WHEN ,FTYP // MOUNTED FAN POSSIBLE PER SITE CONDITIONS; TIE INTO / �/ - �X0.16� SUPPLIER: TOM BARROW COMPANY ala • EXISTING UTILITIES. / (CONTACT SCOTT GEORGE PH#:404-351-1010 ELECTRIC HEATER MOUNTED / SGEORGE@TOMBARROW.COM) 7. G.C. TO VERIFY METHOD OF DRAINAGE CANOPY STRUCTURE TO WALL TPI CORP- U18TE-HD ON CANOPY SHOP DRAWINGS. RE: MECHANICAL 22-1/2" DIAMETER; BLACK FINISH; 10'CORD; TOTALLY FLASHING NOTE: ENCLOSED; CORROSION AND DENT PROOF HOUSING. 8. G.C. TO PATCH AND REPAIR WALL / FLASHING TO BE Chick-fil-A 120V, 1 PHASE; 3 SPEED MOTOR; MOUNT TO WALLS, AFFECTED BY DEMOLITION. COLUMNS OR CANOPY CEILING PER FINISH TO MATCH EXISTING. INSTALLED BY MANUFACTURER'S INSTRUCTIONS. CANOPY VENDOR EXISTING DRIVE THRU 5200 Buffington Road 9.X/Y DIMENSION SHOWN FOR WINDOW (X0.19) CLEARANCE TEXT ILLUSTRATIVE PURPOSES ONLY FROM REF PLANS FOR WALL TYPE Atlanta Georgia SUPPLIER: CANOPY MANUFACTURER; FACE OF FINISH TO COLUMN CENTERLINE. 9-0" CLEARANCE TEXT; METALLIC VINYL NUMBERS. TEXT HEIGHTS VARY BY CANOPY-SEE SHOPS FOR G.C. TO CONFIRM DIMENSIONS WITH CIVIL FLASHING DETAIL 4E) HEATER DETAIL 30349-2998 COMPONENT AND DIMENSION INFO, PLANS AND FIELD VERIFY EXACT — CANOPY VENDOR TO INSTALL. LOCATIONS. G.C. TO NOTIFY CHICK-FIL-A f INTERPLAN PROJECT TEAM IF CANOPY LOCATION NTS NTS (X0.29) OVERHEAD ELECTRIC HEATER CHANGES AND IMPACTS OTHER SUPPLIER: BROMIC HEATING CONSTRUCTIONS RELATED CONDITIONS. INTERPLAN LLC RE: ELECTRICAL PLANS 56"L X 8.5"D X 3.5"H; BLACK HIGH TEMPERATURE COATING FINISH; CEILING OR WALL MOUNTED; LEGEND HORIZONTALLY FACING 30°TO GROUND; SEE CANOPY MANUFACTURER'S SHOP DRAWINGS 4:2) FINISH TAG. TOP OF HEATER TO BE MIN 12"TO BOTTOM OF DECK. MUST BE MORE THAN 8'ABOVE GROUND; MUST BE MIN EQUIPMENT TAG. ARCHITECTURE 4' BETWEEN CENTER OF HEATER TO CENTER OF FAN. ENGINEERING NOTE: PERMITTING CANOPY EQUIPMENT SPEC NOTES: REFER TO CFA'S OMD SERVICE &SAFETY REFER TO CANOPY MANUFACTURER CUTSHEET FOR GUIDELINES AS WELL AS CFA'S OMD G.C. HEATERS, FANS, CANOPY LIGHTS, PERMANENT BOLLARD & INSTALL GUIDE FOR REFERENCE. SLEEVE, AND 9'-0" CLEARANCE TEXT SPECIFICATIONS. EXPOSED PIPING FINISHES: 220 E. CENTRAL PKWY,STE 4000 ANY EXPOSED GAS OR ELECTRICAL ALTAMONTE SPRINGS, FL 32701 CONDUIT SHALL BE FINISHED. PAINTED 407.645.5008 D BLACK TO MATCH ADJACENT MATERIAL. SEAL: EXTERIOR FINISH SCHEDULE: PT-1 DURA COAT, DC19ST02703 DARK BRONZE, OIL RUBBED BRONZE METALLIC TEXTURE PVD THIS DOCUMENT IS NOT 0 0 0 2/ASP1 .1 O Q APPROVAL, PERMITTING, PT-2 SMOOTH WHITE, HIGH GLOSS FOR REGULATORY 7 OUTLINE OF EXISTING CANOPY ABOVE DT WINDOW TO BE REMOVED. PATCH AND . / OR CONSTRUCTION. REPAIR WALL AS NEEDED TO MATCH EXISTING ADJACENT FINISH 79'-5 1/2" FASCIA TO FASCIA CONFIRM WITH CANOPY SHOP RAWINGS —E —3 - -3 F—E 3'-6" 18'-O" 3 '�,�, E�19'-9_E 18'-0" 11'-4 3/4" 9'-6 3/4" � ��_ CANOPY DECK 3 3 OVERHEAD LED PT-2 '�.- 0� E _�� DECK LIGHT,SYP._(X0.9) - Q � i f A �,� FA I% MOUNT D YELLOW SAFETY POST, TYP. REFER TO9 E W II - ��� Q [ UTLINEF COLUMN FOOTING BELOW. OMD SERVICE&SAFETY GUIDELINE . ELECT RIC�i� -�, LL IRE. CANOPY SHOP DRAWINGS PER FOR ADDITIONAL OMD COMPONENTS. , , ! ' 3-_________..„1 1 ---------. I 1 AF , ill'k(''' lil Q I I I I I I I a I P E F'� `� J 1_ - (n _i' L �� �� - ,- i �� � NT - NEW BL �`�E YEL _ Q �I 4-- j �� AEG ,_:____T U Q cn /4 I� / / i - - - _��__ 1-- _ FAN. TYP.�X0.16� �� :: �` y'� F: _j_ _ — ^' O ,ZL PULL FORWARD 00 _ = J :�, Q)_ �� �� Cl� 0 FLEX SIGN. / r/// / 6RE: CIVIL !////////// ////// /////// / 7 O 54 i -4 \\ _ / II o � L �s�J•s J:_ i C INTERNAL DOWNSPOUT OUTLINE OF EXISTING OP `_;m�1- II II II II II �,- �__ n \ . .\� WITHIN COLUMN TO DRAIN ABOVE WINDOW TO BE EXISTING DRIVE THRU (� r r ►'� it, J .. j BELOW GROUND. REMOVED. WINDOW TO REMAIN. � ) 7 ii. �- �. RE: CIVIL PLANS &CANOPY N i SHOP DRAWINGS ELECTRICAL SWITCHES & CONDUIT OUTLINE OF EXISTING CANOPY ALLOW 2" GAP INTERNAL DOWNSPOUT REFER TO OMD SERV I 1 1 i WITHIN COLUMNS. ABOVE WINDOW TO BE FOLLOWING WITHIN COLUMN-TO DRAIN GUIDELINE FOR ADDI-I AL or., 1 �� ///////<////!1//////////////////////// / RE: ELECTRICAL REMOVED. BUILDING BELOW GROUND. COMPONENTS. '/ i % ] �/ CONTOURS. RE: CIVIL PLANS &CANOPY 2` /- - � H - \A3R z� v I I SHOP DRAWINGS TIER 3 OUTSIDE MEAL DELIVERY CANOPY , .._____ c , -.,-- < 0 41 1/4-=1'-0" NORTH N r Lim >- ILO W E zli I— >- � Wo . a Lc,m o EXISTING BUILDING a CANOPY TO BE REMOVED. PATCH AND REPAIR = W M > w EXTERIOR FINISHES AS z IIJIIIIIIIIIlllIIL Illl.p� I W o I NEEDED. � ` OUTLINE OF CFA a f rr f I i LII i L<<<L <M / RESTAURANT BUILDING. r 7 I w B f 1111111111111 I l l l l l l l l l l l l 1111-l-l-11-l-H-1-1-1111-N1-rl11-fil- 1-1Th 11 l l l l l l l l l l l l l l l l I l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l -I-MTh-1-W +1-N 111111111111)111111111111 B co0. L r OUTLINE OF DRIVE THRU (11) J I EXISTING BUILDING BUMP OUT BEYOND. Tr N i i i - Q - CANOPY TO BE REMOVED. / O ! ' -� �� I PATCH AND REPAIR Io 1 ' I� 0 . _ I _ = EXTERIOR FINISHES AS / o o o t 1 0 c o ,7_,c, 0 o g o/ "� = © i i o = s NEEDED. 0 I _ I FSR#O3158 �___= L„ J _ _ . — I1JJ 1 UJ 1 M II WALL MOUNTED — BUILDING TYPE/SIZE: S08E R �- - ELECTRIC HEATER. I / CLEARANCE RELEASE: w Ei FA I C/L I : 0 0 _ (X0.29) ® ® / SLOPE TO HEIGHT NUMBERS PRINTED FOR _ _ _ - GUTTER. (X0.19) PE FR. 1= _ PERMIT / o 9'-8_ _ ` - / I -9' 9'-8" REVISION SCHEDULE ABOVE BLDG'S _ _ `T � ,� / ABOVE BLDG'S — NO. DATE DESCRIPTION FIN. FLR. - - -IIIIIIIIIP -- "� ...-- -.).-IIFIN. FLR. NEW BUILDING - �- ---�J i \ \ o AWNING. BY \\\ 3 I �� ro / FAN. TYP. LLI aAdAgAdA.aG.ad.JAA vo Y YX Lrr�XY I, „rxlee X I rr .^ FANS Q OTHERS - CANOPY PERIMETER PT-1 z [C1-N] _ - (X0.16) - CHANNEL, TYP. = IQ _ / PLLOW 2"GAP FOLLOWING O / I BUILDING CONTOURS. L. CANOPY COLUMN. TYP. PT-1 = = E)\ \ m = m o / YELLOW SAFETY POST, TYP. REFER TO\ \ \\\ - _ OMD SERVICE &SAFETY GUIDELINE w .asssh... ,s.4NsONZNRO.a.ZRONRNSs.N. Z x F ,, FOR ADDITIONAL OMD COMPONENTS. _ / o L / w %'/.! 0'-0" BUILDING'S .\.\`.S.... :.\.\S.. SLY NI.N.`LY�,,k\ L\t.'f.�N.`�i s, �Y.LY� , _,N,`tw t.Y`I�.`�1.`k\z.'f.[�7.`�i.`L` .`wk\m,\L\RN,vt.. - ,..s.......�.N..�.h....S.,..�.�....�.,�.S..,..s.\....�....�.h....S... -. `.�..\VN! / 0'-0" BUILDING'SLu r FIN. FLR. LINE F- _ Ell 1 / FIN. FLR. LINE TOP OF PAVING ,l - 1 1 _,_1 - 11 1 TOP OF PAVING o RE: CIVIL NiiI RE: CIVIL wN I I I I I I I I I II I I I I I I I I L u _ OUTLINE OF COLUMN FOOTING -HJ--- u___ OUTLINE OF EXISTING D/T H____ H____ I_J--- -- = �� r CANOPY TO BE REMOVED. r r r / 2024.0114 ce ce A BELOW. TYP. RE: CANOPY SHOP �/ OUTLINE OF COLUMN A CONSULTANT PROJECT# DRAWINGS. PATCH AND REPAIR WALL FOOTINGS BELOW. TYP. DATE o AFFECTED TO MATCH RE: CANOPY SHOP MARCH 2024 a EXISTING FINISH. DRAWINGS. DRAWN BY SN CHECKED BY JC 0 INFORMATION CONTAINED ON THIS DRAWING AND IN ALL DIGITAL wU _1 _1 _1 _1 _1FILES PRODUCED FOR ABOVE NAMED PROJECT MAY NOT BE REPRODUCED IN ANY MANNER WITHOUT EXPRESS WRITTEN OR cet VERBAL CONSENT FROM AUTHORIZED PROJECT REPRESENTATIVES. vv, w OMD CANOPY SIDE ELEVATION OMD CANOPY REAR ELEVATION ARCHITECTURAL SITE PLAN - 1 4"=1'-0" 1 4"=1'-0" OMD CANOPY w SHEET NUMBER No O Asp_ i O 4 I 3 I 2 I 1 I ■ U CANOPY FACIA&COLUMNS: DARK BRONZE DURA COAT,DC19ST-2073, OIL RUBBED BRONZE METALLIC TEXTURE PVD DECK SOFFIT: SMOOTH WHITE, - HIGH GLOSS is r-- vrz---r—rry_ 1 11 11 I I I I Il I l MI di _ =" '--�-- -- "-- 1111111111 I C1P1CItl 1 I Iu�i u I III 1 i i uunid ui r—=-7. z __ _ ___--r_ — r THE ORIGINAL --r— — — � CHICKEN SANDWICH r — �iiI111111I 11111111III. r/////////7 F' II NEW OUTSIDE MEAL DELIVERY S _ CANOPY(OMD CANOPY) A 1=—=—=—=-- ===z,.....:—:—=M,, =.72 A _ ____ _ jr x- pr/7//////7 _=_:_=4.:_:_x___=_=_=4::r -r..---: Z4 C—=-7.-7.—=—X—7.—.7—.1-I:— , .W.—.7.-I' EC— A r _===========_i_,am=r "--=-3- A A A RE , r i - r r/14 I Zr .mIIuIr NEW BUILDING AWNING LL....MUM MI I NORTH ELEVATION M7 111111,1111.1 1 , 1.7rr2 111111111111111111111111111111111111111111111111111111111111111111111111 - 111 �.11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 I 111111111111111111111 =a _ mix: r __ r _— IF er ��— —_ °` H 11111111111 --- litNar--r_3111I IIIII 11111111111111111111111111111 111111, 11111111IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIE I i111111111111111111111 _______: 1f=11111111111111111111111111111, 111111111111111 _11111111111111111111 11111111111111111111111111111 111111111111111111111111111111114d -` — _ — -H ram -' - ti' �' '� r -----LW ELM-----17 —r: ® a r_ - -- _ {�---- _ �.. . �- —. � - --- — — --2 �SS�r�_rr�Sr�rSrS���� ---- . _. ��Sr�r — SS�r— --- -�Sr rt -----rrrSS�� - _ S nn® _ - ,, WEST ELEVATION NEW BUILDING AWNING CNEW OUTSIDE ANOPY(OMD EAL DELIVERY AO/ CHICK-FIL-A 3158 eittek APPLE VALLEY 0 ..,,eilip 7480 153RD ST 0 INTERPLAN APPLE VALLEY, MN THE COLORS SHOWN IN THIS RENDERING ARE CLOSE APPROXIMATIONS. DUE TO INK VARIATIONS AND DIFFERENCES IN PRINTERS, AN EXACT COLOR MATCH CANNOT BE ACHIEVED. INTERPLAN NO. 2024.0114 THE VIEWER IS ADVISED TO USE THE RENDERING AS A GUIDELINE FOR THE ARRANGEMENT OF COLORS ON THE BUILDING,AND TO THEN REFER TO THE ACTUAL COLOR OR MATERIAL SAMPLES PROVIDED. 05-09-2024 �i- \ ® `' -- EEO - _ s VI ®7089 '* *aa` .3 .HV 404 y x`r o �,1 46 „:,., '^''''r4.'4'',,."M.Ovi''''' OT --ri':!-;174- i tt,.''';'liti''''''';2,&r‘g "•4 IA �` ,, -� `+sv = ;tea} --- — 46 ,S,,.,,,-m-4. ,,,,,e -,44..\\z40-- _.,?...,---,?,,,,tivkitH4,,,,,,,,, ..,:,-,..--:-- Existing Conditions:West Side of Building ' ---.E--=.71,--.tItn E.-7-----tr:---"-n...--w-------r---.%_ _lk-7.---•- •----.-----'-.---.r-."4„..,..:=rm.6.'7-m 4„,=.1...z.--=_=:-_-.3."r•E:-=-_.7-7fL-_,-,t a="-A 1E1..E.--124 c,....:±lr'-' 3'"7-_-=_7....3::_Zza_____17._....'''---;=--:::::.::.:.__-__—_____2:-:: —_ _ _ x ,., 7 ,� ps i = `kx \ -- . 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PI Lra' - q ,L1*, ---_-,1- -= I"- ... 1 n --)"___7___,Ilt_L,'-- \ 1/ .,._ -q I. — 4/ ,,• .11 �, , ,tse _' /� ., J rt Existing Conditions: Canopy on North Side of Property ••• •••• ••... ...• City of Apple Valley MEMO Building Inspections TO: Sydnee Stroeing, Associate Planner FROM: George Dorn, Building Official DATE: May 6,2024 SUBJECT: Chick-Fil-A Canopy, Western Edge along Cedar • A separate electric permit is required • A separate mechanical and gas line permit is required • Special inspections are required for welding of the structural framework • The canopy must be made entirely of non-combustible construction. :.. ..... .... ... CITY OF Apple ii Valley MEMO Public Works TO: Sydnee Stroeing, Associate Planner FROM: Evan Acosta, Assistant City Engineer DATE: May 28, 2024 SUBJECT: Chick Fil A Variance Request per plans dated 5/10/2024 Sydnee, The following are comments regarding the Chick Fil A Sit Variance request per plans dated 5/10/2024. Please include these items as conditions to approval. Site 1. Final Pavement Marking size and location are subject to City Engineer Approval. • ITEM: 4.G. • •• ••• ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Wetland Delineation for Property Located at 13199 Diamond Path Staff Contact: Department/ Division: Samantha Berger, Natural Resources Coordinator Natural Resources Division ACTION REQUESTED: Approve wetland delineation for the property located at 13199 Diamond Path (PID 010240002060), as summarized in the complete delineation report dated May 8, 2024. SUMMARY: The complete wetland delineation report for the Pelegano Property located at 13199 Diamond Path on parcel 010240002060, dated May 8, 2024, was received by Apple Valley on May 10, 2024. The report was submitted by Midwest Natural Resources, Inc. on behalf of the landowner, John and Nancy Pelegano. On June 5, three members of the Technical Evaluation Panel (Dave Holmen — Dakota County Soil and Water Conservation District, Kelly Perrine- Vermillion River Watershed Joint Powers Organization, and Samantha Berger — City of Apple Valley), the applicant, and the wetland delineator visited the site to review the submitted wetland delineation. Upon review of the site, it was evident that wetland fill had been placed adjacent to the dock within the contours of the fringe wetland adjacent to Farquar Lake. This was evident as elevations surrounding the dock were higher than the wetland elevations on either side of the dock. In addition, soils were soft and bouncy in the area. An auger was used within the assumed fill area which revealed approximately 2 feet of black soils above the hydrologic clay soils of the wetland. Members of the TEP recognized that additional review was required to determine when the fill was placed within the wetland. A review of the 1985 historic aerials along with a record utility plan from 1990 provided evidence that the fill had been placed prior to the passing of the 1991 Wetland Conservation Act—thus no violation exists onsite. The area was likely filled and maintained over time to provide access to the lake and for placement of a dock. Included in the attachments is wetland delineation figure, the 1985 aerial and the 1990 utility plans which show the presence of a "sandlot" in this location, and email correspondence amongst members of the TEP (including the Department of Natural Resources) concurring with the fmdings. Based on the conditions and characteristics found on site, staff and members of the TEP concur that the wetland delineation and determination that the present wetlands on site conforms to standards found within the Army Corp of Engineers 1987 Wetland Delineation Manual, accompanying supplements and standards of the Minnesota Wetland Conservation Act. Attached you will the a wetland determination form for the review of the historic fill on site, copies of historic aerial and plan review, and a copy of the full delineation report and application. BACKGROUND: A wetland delineation is required by the Minnesota Wetland Conservation Act (WCA) when a project may adversely impact a wetland, primarily by draining or filling a portion of it. A Local Government Unit (LGU) is responsible for administering the program. The City of Apple Valley is the LGU for projects taking place in Apple Valley. As a part of platting a property, all on-site wetlands must be delineated on the property for potential development of the property. The applicant is required to plat their property as part of a planned building permit application. The platting of the property will also require the installation of a buffer along Lake Farquar and the delineated wetland pursuant to Chapter 152.57 of the Natural Resource Management code. BUDGET IMPACT: This approval has no impact on the City budget. ATTACHMENTS: Background Material Background Material Background Material WETLAND DELINEATION REPORT 13199 DIAMOND PATH, APPLE VALLEY, MN Prepared for: John Pelegano 13199 Diamond Path Apple Valley, MN 55124 / _ ;/,: MAY 8, 2024 Prepared by: Midwest Natural Resources, Inc. 1032 West 7th Street, Suite 150 St. Paul, Minnesota 55102 www.mnrinc.us TABLE OF CONTENTS Table of Contents 1 Introduction 2 Desktop Review 2 Methods 2 Results 3 Wetland 3 Tables Table 1. Delineated Wetland Feature 3 Appendices Appendix A Supporting Site Figures Figure 1. Survey Site Location Figure 2. MN DNR Public Waters Inventory Figure 3. US FWS National Wetlands Inventory Figure 4. Dakota County Soil Survey — SSURGO Soil Map Units Figure 5. Delineated Aquatic Resources Appendix B Climate Data Table 1. Precipitation Worksheet Using Gridded Database Table 2. Recent Precipitation Table 3. Monthly Average High Temperature Appendix C Wetland Determination Data Forms & Representative Photos Appendix D MnRAM Management Classification & Site Response Reports INTRODUCTION Midwest Natural Resources, Inc. (MNR) was contracted by John Pelegano to provide wetland delineation services for the 1.4-acre property located at 13199 Diamond Path in Apple Valley, Dakota County, Minnesota (Appendix A, Figure 1). On April 24, 2024 MNR conducted a routine wetland delineation within the site to determine any wetland boundaries. In all, the boundary of one wetland was delineated within the property. DESKTOP REVIEW Prior to conducting the field surveys, MNR staff conducted a desktop review to evaluate existing data within the project area including the following. All data are illustrated in the figures in Appendix A. • MN DNR Public Waters Inventory (PWI) (Figure 2) • US FWS National Wetlands Inventory (NWI) (Figure 3) • Dakota County Soil Survey (Figure 4) • LiDAR elevation • Aerial imagery • Climate data (Appendix B) METHODS The entire survey area was surveyed via pedestrian surveys to investigate the presence of wetlands, and the potential wetland features identified in the desktop review were targeted for investigation. All potential wetlands were evaluated utilizing the Routine "Onsite" Determination Method contained in the Regional Supplement to the Corps of Engineers Wetland Delineation Manual: Midwest Region for the 1987 Wetlands Delineation Manual Technical Report Y-87-1. For each potential wetland within the survey area, the three wetland parameters (vegetation, hydrology, and soils) were examined to determine wetland status. If positive wetland status was determined, a sample transect was established where the wetland/upland transition occurs. In each transect, the three parameters (vegetation, hydrology, and soils) were documented at a sample point within the wetland and in the adjacent upland. Vegetation was assessed at each sample point by identifying the dominant species present and noting wetland indicator status. Hydrologic indicators were evaluated for characteristics including, but not limited to, the presence or absence of inundated or saturated soils, high water table, drift lines,drainage patterns,and landscape position. The final parameter, soils,was assessed by digging a soil pit to at least 18 inches, where feasible, and examining the soil profile for indicators of hydric soils. In locations where a soil pit could not be dug due to the presence of buried utilities, soils were assumed hydric or non-hydric based on the dominant vegetation and presence or absence of hydrologic indicators, respectively. All data and information pertaining to each wetland and upland sample point were collected using the applicable Corps wetland determination forms, and representative photos of each feature reviewed were collected. Wetland boundaries were recorded spatially with GPS units (Trimble GeoXT 6000) and were flagged in the field. Areas not meeting wetland criteria were documented with a non- wetland sample point and a representative photograph. All spatial data was collected in WGS84 and post-processed in ArcMap using Trimble Positions Desktop Add-in. Midwest Natural Resources,Inc.—13199 Diamond Path,Apple Valley,MN RESULTS MNR conducted the field survey of the Pelegano property on April 24, 2024 and it is noted that the survey area consists of a single-family residence, maintained turf grass areas, deciduous woodland and part of one wetland. In total, one feature was mapped within the site including a single wetland fringe to Farquar Lake. No other aquatic resources were identified within the property. Wetland A single wetland was mapped within the property (Appendix A, Figure 5). Below is a table that summarizes the delineated wetland by Circular 39 type, Cowardin classification, Eggers and Reed Plant Community, and by size in acres followed by a general description for the single feature. Additional information and photos pertaining to the documented wetland features are available in the wetland determination forms provided in Appendix C. Included in Appendix D are the MnRAM Classification and Site Response Reports for Wetland 1. Table 1. Delineated Wetland Feature' Wetland ID Feature ID Cowardin Eggers&Reed Plant Acres Classification Community Type Wetland 1 24-215-w1 PFOA Type 1 Forested Seasonally Flooded 0.17 Basin 1The Feature ID corresponds to the sampling point name on the Wetland Determination Forms and in the spatial data Wetland 1 MnRAM:Manage 1 Wetland 1 is a Type 1 (PFOA; Forested Seasonally Flooded Basin) wetland located at the western extent of the property along the edge of Farquar Lake and is approximately 0.17-acres in area within the property. This wetland extends off-site to the north and south of the property as a similar type wetland fringe to the lake. The part of the wetland located on-site is dominated by silver maple trees with sandbar willow shrubs, cattail and reed canary grass. The DNR updated National Wetlands Inventory (June, 2013) maps this wetland as having PEM1 C and PF01 A communities. The MN DNR Public Waters Inventory maps Farquar Lake (19002300-P) as being immediately adjacent to Wetland 1. Appendix A - Supporting Site Figures � ...... . .... . '...\ CR3B McAndrews R - c • -_-- / _ _ •xy ,°Corot � APPLE VALLEY ", i t r. Hualer t o - 4. 3, e P.age c T. _ _ Heorthsrnne Q\ate. met cw� CR31 5 - °r: • Dove.Urine *,r^ Amber c>` r ,+ Woods t,a"' 4, 12eth Strew West _ g v 3 3 x i r-wt&nrrhgtoe--- The Woods Cork • • - c• CR 33 S Echo tar. �'b,V • 129tb Street West e4 v,``s ,,,Dantrb„, Lat:44.758133 `; R• Long:-93.159782 r ROSEMOUNT Packvar r`^s APPLE VALLEY , a aei- • Farquat Lake Park, 0., Ada' n Innrsfree Park '.be c.rc`F aOm„� 'id/ord --- ra ay Wes' It R�- (jrt al(IeS7 + 1 s I Dant For uor . s35m Street West 4 �4, ,roe o �s Hells o' a' bD'M' s The Oaks a ` 13Mb Street West 1 - of Apple s Volley '. 132rn4 �hr K'esr Da9.v • 4 ' .. SummeePeld re,„). Park C 33 j o toe. D+am ono 100 c°" b Sh eet vok s Valley(stales Summerfield Survey Area 0 Reference Point "°'° Aoaewood °°WI,�,. Figure 1 Sources:OpenStreetMap,US Census Bureau,Date:5/9/2024 Survey Site Location N/N: John Pelegano 13199 Diamond Path 0 500 1,00 eet Apple Valley, MN ' :A 'it*.. ..my,.7 -.-7....a----.. 1 .... , �'� !�, - Co Rd 38 //�� �"� -t -.. ' .. Unnamed P "s f; y t.. -. T - (19o21soo w) �. `,15 • Li. t 1 ` t � per s.�i "` ' . R' "Jr--tom"•, J►\ • rim . *. spa t- 7M U. lk_ 'l lilt t it „. - . • ,kitt* f {nry'wv_'t 4. - cii,L11 4( P' OR • •8r,Y,�,d.• • .r dr. - . 44 7 ',. . - 4, .. ;• • ROSEMOUNT s: •_ Farquar 1 ,_ • ,_. (19002300-P) O,. _i ' # Y • efAtfr • I' Aar ./ s s. I , Long �y Unnamed (�:.y,7w ...Z'"a! . r •(19002200-P) �/ y 1 ��40/30,4, -''''. 4�' (19022400 W) V. ,j. A" " :?�'� • fit •.it ; ,, • .-�. t a+ ��r. /} �� , `3,:.' ,7 fry Y 1� e.y4' -r e" , APPLE VALLEY ,. 3 . - ;' X.l�.' )` :.. l • • �r.' w y r .... Mit 4 ,. a t • .4: 'i ili. . .. . I. 14 I 41141p• •sp. ..i.r ,..„ iit , Survey Area R a r' '"+t, «� ' r 1 . ;Y• PWI Stream • • - • Y '� PWI Waterbody t. � r r Z -� �.• ++ y.- # Figure 2 Sources:USDA Farm Service Agency NAIP Imagery,2021, MnGeo,MNDepartmentof Natural Resources, MN DNR Public Waters Inventory US Census Bureau,Date:5/9/2024 John Pelegano 13199 Diamond Path k/NR,‘ 0 500 1,00eet Apple Valley, MN p I ' • •Everore Evermoor gt.VM 1 hid !' L PUB t' a PFo1A tip a CJ Survey Area , NWI Wetland-PEM NWI Wetland-PF0 NWI Wetland-PUB NWI Wetland-L1/L2 Figure 3 Sources:USDA Farm Service Agency NAIP Imagery,2021, MnGeo,MN Department of Natural Resources, US FWS National Wetlands Inventory US Fish and Wildlife Service, US Census Bureau,Date:5/9/2024 John Peleganok/N.-< 13199 Diamond Path 100 200eet Apple Valley, MN t'./: ► tS _�► .. a .. r' r Evertor r Kingsley-Mahtomedi complex, lit d 15 to 25%slopes EverMoor(r�'+ _ 0. 11 f •• fbed 1,. r li. 4 • �' r - . fil —- a r r ,ea ' - / ( • .r - '• A . . I a `. : .. Ari se y t. �. •r I ' _ 111\ ` '1 • •• - i I pa a 101011t1.04 . / . •t ► i • ♦r , 1 r r - 4 r r ' « •fir ♦1t r 4160.00... Survey Area Hydric Soil , . , a Mahtomedi loamy sand, Non Hydric Soil A 8 to 15%slopes •°Tr Water , Figure 4 , itel Sources:USDA Farm Service Agency NAIP Imagery,2021, MnGeo,MNDepartmentofNaturalResources, County Soil Survey/SSURGO Soil Map Units USDA Natural Resources Conservation Service, US Census Bureau,Date:5/9/2024 John Peleganok/N.-<,„ 13199 Diamond Path 0 100 20Feet Apple Valley, MN aim , a ,.- S -10 't \t 1 ' : — ` . • .t, t a ty` • _ P.;'.� - leta 0:.-:,.. 0... '" ;�` .� ,tl, ._ i ` sue, `� k 1 ' _ i ?. _A n tr. iii,, t �4 c'Y.1Yrt. fir.; �} +�C n �' , ,,n. y s '•�• i m. , . , , ..., ic, -s.- 4 : .4.,. 4g,,,,40. ,, , ,....,,,,,,,,.7it„,,,;..„,,... x,:ii,,,,-,--,-. -••••43. , ••• ,s,,k- 1 • e more .,. C ,4e ,., Ar* "~ �_ t 4S'Y a 7 ,ham t rIrt v• l k�f,Jy Yy Wt .vtav sitk 4„,‘ lit Wetland 1 � \ t i R. . ... i' l - `'��R r {\ r ,v •,Zl r a. aft- . tk- rti _ Se, �a Y'), E f✓F • 1 t �` a.:. • 1 tli '. ••c ^ •1/4, t • .111.- t ' •/ ' co If aL, s! vir Farquar Lake i ,., � Property Boundary (1.4 ac.) `� ''`�� Wetland Boundary Transect " 'r As., 1 _ ,fib �Y � t- L _---i Parcels (Dakota County) , , • LiDAR (2' contours) ` "� .r.� Figure 5 Sources:color Dakota 6 in,2021, MnCeo,MN Department of Natural Resources, Delineated Aquatic Resources US Census Bureau,Date:5/9/2024 John Peleganok/N-<„, 13199 Diamond Path 0 50 100eet Apple Valley, MN Appendix B - Climate Data Appendix B, Climate Data Past Year's Precipitation Data from Gridded Database Source: Minnesota State Climatology Office website: https://climateapps.dnr.state.mn.us/gridded_data/precip/wetland/wetland.asp Since the delineation of the Pelegano property was conducted on April 24,2024 daily precipitation data from the months of January February and March were reviewed. Precipitation data for the three months prior to April were obtained from the Minnesota Climatology Working Group for the area of Dakota County where the nearest precipitation data was collected. Precipitation data was obtained using the following as the target location: County: Dakota Township Number: 115N Township Name: Lebanon Range Number: 20W Nearest Community: Rosemount Section Number:24 Aerial photograph or site visit date: Wednesday,April 24,2024 Table 1. Precipitation Worksheet Using Gridded Database(Score Using 1991-2020 Normal Period) first prior month: second prior third prior lues are in inches March 2024 month: month: February 202, January 2024 estimated precipitation total for this location: missing missing missing there is a 30°%o chance this location will have less 1.37 0.64 0.64 than: there is a 30%chance this location will have more 2.29 1.31 1.23 than: type of month: dry normal wet missing missing missing monthly score missing missing missing multi-month score: 6 to 9 (dry) 10 to 14(normal) 15 to 18 (wet) missing Table 2. Recent Precipitation from Apple Valley 0.8 NNE Weather Station nuary •ruary Mar 1st 24 days of April Precipitation (in.) 0.14" 0.50" 2.33" 2.51" Average Temperature Climate Data Source: MN Department of Natural Resources Local Climatological Data: https://www.dnr.state.mn.us/climate/historical/Icd.html?loc=msp Average monthly high temperature for the three months preceding the month of the site visit as well as the day of the survey are recorded in Table 3 below. Temperature data were obtained from the MN Department of Natural Resources Local Climatological Data website and is based on weather measurements collected by the National Weather Service and the Federal Aviation Administration. Table 3. Monthly Average High Temperature ebruary March April 24,2024 Temperature(°F) 27.3° 42.9° 46.5° 59° Appendix C Wetland Determination Data Forms & Representative Photos WETLAND DETERMINATION DATA FORM-Midwest Region Project/Site: 13199 Diamond Path city/county: Apple Valley/Dakota Sampling Date: 2024-04-24 Applicant/Owner: John Pelegano State: Minnesota Sampling Point: 24-015-w1-w Investigator(s): Heather Jensen, Ken Arndt Section,Township, Range: sec 24 T115N R020W Landform(hillslope,terrace,etc.): Depression Local relief(concave,convex,none): Concave Slope(%): 0-2 Lat: 44.758144 Long: -93.160754 Datum: WGS84 soil Map Unit Name: Kingsley-Mahtomedi complex, 15 to 25 percent slopes NWI classification: PFO1A Are climatic/hydrologic conditions on the site typical for this time of year? Yes I No (If no,explain in Remarks.) Are Vegetation ,Soil ,or Hydrology significantly disturbed? Are"Normal Circumstances"present? Yes ✓ No Are Vegetation ,Soil ✓ ,or Hydrology naturally problematic? (If needed,explain any answers in Remarks.) SUMMARY OF FINDINGS- Attach site map showing sampling point locations, transects, important features, etc. Hydrophytic Vegetation Present? Yes ✓ No Is the Sampled Area Hydric Soil Present? Yes ✓ No within a Wetland? Yes ✓ No Wetland Hydrology Present? Yes ✓ No Remarks: Wetland 1 is a fringe wetland along the edge of Farquar Lake. VEGETATION - Use scientific names of plants. Absolute Dominant Indicator Dominance Test worksheet: Tree Stratum (Plot size: 30 ) %Cover Species? Status Number of Dominant Species 1. Acer saccharinum 40 Y FACW That Are OBL, FACW,or FAC: 3 (A) 2. Total Number of Dominant 3. Species Across All Strata: 3 (B) 4. Percent of Dominant Species 5. That Are OBL, FACW,or FAC: 100.00 (A/B) 40.0 =Total Cover Sapling/Shrub Stratum (Plot size: 15 ) Prevalence Index worksheet: 1. Total%Cover of: Multiply by: 2. OBL species 40.00 x 1 = 40.00 3. FACW species 100.00 x 2= 200.00 4, FAC species 0.00 x 3= 0.00 5. FACU species 0.00 x 4= 0.00 0 =Total Cover UPL species 0.00 x 5= 0.00 Herb Stratum (Plot size: 5 ) Column Totals: 140.00 (A) 240.00 (B) 1. Phalaris arundinacea 60 Y FACW 2. Typha angustifolia 40 Y OBL Prevalence Index =B/A= 1.71 3. Hydrophytic Vegetation Indicators: 4. ✓ 5 1 2-Dominance Test is>50% 6. 1 3-Prevalence Index is. 3.0' 7. _ 4-Morphological Adaptations' (Provide supporting $ data in Remarks or on a separate sheet) 9 - Problematic Hydrophytic Vegetation' (Explain) 10. 100.0 =Total Cover 'Indicators of hydric soil and wetland hydrology must Woody Vine Stratum (Plot size: 30 ) be present,unless disturbed or problematic. 1. Hydrophytic 2. Vegetation Present? Yes If No 0 =Total Cover Remarks: (Include photo numbers here or on a separate sheet.) Type2/3 fringe wetland along lake. US Army Corps of Engineers Midwest Region-Version 2.0 SOIL Sampling Point: 24-015-wl-w Profile Description: (Describe to the depth needed to document the indicator or confirm the absence of indicators.) Depth Matrix Redox Features (inches) Color(moist) % Color(moist) % Type' Loc2 Texture Remarks 0-4 10YR 2/1 100 PEAT 4-9 10YR 4/2 100 S 9-23 10YR 3/1 100 FSL 'Type: C=Concentration, D=Depletion, RM=Reduced Matrix, MS=Masked Sand Grains. 2Location: PL=Pore Lining, M=Matrix. Hydric Soil Indicators: Indicators for Problematic Hydric Soils3: Histosol(A1) _ Sandy Gleyed Matrix(S4) _ Coast Prairie Redox(A16) Histic Epipedon(A2) — Sandy Redox(S5)Black Histic(A3) Hydrogen Sulfide(A4) _ Loamy Mucky Mineral(F1) — Iron-Manganese Masses(F12) Stratified Layers(A5) Loamy Gleyed Matrix(F2) 2 cm Muck(A10) _ Depleted Matrix(F3) — Other(Explain in Remarks) Depleted Below Dark Surface(A11) _ Redox Dark Surface(F6) Thick Dark Surface(Al2) Depleted Dark Surface(F7) 3lndicators of hydrophytic vegetation and Sandy Mucky Mineral(S1) _ Redox Depressions(F8) wetland hydrology must be present, _ 5 cm Mucky Peat or Peat(S3) unless disturbed or problematic. Restrictive Layer(if observed): Type: Depth(inches): Hydric Soil Present? Yes ✓ No Remarks: Soils are assume hydric based on landscape position and dominance of hydrophytic vegetation. HYDROLOGY Wetland Hydrology Indicators: Primary Indicators(minimum of one is required;check all that apply) Secondary Indicators(minimum of two required) Surface Water(A1) _ Water-Stained Leaves(B9) _ Surface Soil Cracks(B6) • High Water Table(A2) Aquatic Fauna(B13) Drainage Patterns(B10) • Saturation(A3) _ True Aquatic Plants(B14) _ Dry-Season Water Table(C2) Water Marks(B1) _ Hydrogen Sulfide Odor(C1) _ Crayfish Burrows(C8) Sediment Deposits(B2) _ Oxidized Rhizospheres on Living Roots(C3) _ Saturation Visible on Aerial Imagery(C9) Drift Deposits(B3) _ Presence of Reduced Iron(C4) _ Stunted or Stressed Plants(D1) Algal Mat or Crust(B4) _ Recent Iron Reduction in Tilled Soils(C6) •I Geomorphic Position(D2) Iron Deposits(B5) Thin Muck Surface(C7) ✓ FAC-Neutral Test(D5) Inundation Visible on Aerial Imagery(B7) _ Gauge or Well Data(D9) Sparsely Vegetated Concave Surface(B8) _ Other(Explain in Remarks) Field Observations: Surface Water Present? Yes No ✓ Depth(inches): Water Table Present? Yes ✓ No Depth(inches): 8 Saturation Present? Yes ✓ No Depth(inches): 6 Wetland Hydrology Present? Yes I No (includes capillary fringe) Describe Recorded Data(stream gauge,monitoring well,aerial photos, previous inspections),if available: Remarks: US Army Corps of Engineers Midwest Region—Version 2.0 r .i‘i TIN 1 pill // 741;01411R'' I ik Ili, .....16,, .ilk , AVIV -"ukt.W.,..4..-• 140010 (011411i 104.+4/1c. ' \ ,041:1 t f6iiy,' ,,ivi , .(i lik_ 44 i*04.11140.,.. I , . vi _Aisitii, Ikkik ,tosi, .4.4 . ;,_.,_ ,,,,,...4,‘,.,ii ......._ el 1 a� pir I rl l i: ���I�""1T r Il a 11k k /l �_ g IC \\\ ' T 1\ i 2 404 24 Lae/Long:44.756350,-93.164541 202024-04-24 WETLAND DETERMINATION DATA FORM-Midwest Region Project/Site: 13199 Diamond Path city/county: Apple Valley/Dakota Sampling Date: 2024-04-24 Applicant/Owner: John Pelegano State: Minnesota Sampling Point: 24-015-w1-u Investigator(s): Heather Jensen, Ken Arndt Section,Township, Range: sec 24 T115N RO2OW Landform(hillslope,terrace,etc.): Toeslope Local relief(concave,convex,none): None Slope(%): 0-2 Lat: 44.758202 Long: -93.160706 Datum: WGS84 Soil Map Unit Name: Kingsley-Mahtomedi complex, 15 to 25 percent slopes NWI classification: Are climatic/hydrologic conditions on the site typical for this time of year? Yes I No (If no,explain in Remarks.) Are Vegetation ,Soil ,or Hydrology significantly disturbed? Are"Normal Circumstances"present? Yes ✓ No Are Vegetation ,Soil ,or Hydrology naturally problematic? (If needed,explain any answers in Remarks.) SUMMARY OF FINDINGS- Attach site map showing sampling point locations, transects, important features, etc. Hydrophytic Vegetation Present? Yes No ✓ Is the Sampled Area Hydric Soil Present? Yes No ✓ within a Wetland? Yes No ✓ Wetland Hydrology Present? Yes No ✓ Remarks: VEGETATION - Use scientific names of plants. Absolute Dominant Indicator Dominance Test worksheet: Tree Stratum (Plot size: 30 ) %Cover Species? Status Number of Dominant Species 1. Quercus alba 35 Y FACU That Are OBL, FACW,or FAC: 2 (A) 2. Populus tremuloides 5 N FAC Total Number of Dominant 3. Species Across All Strata: 4 (B) 4. Percent of Dominant Species 5. That Are OBL, FACW,or FAC: 50.00 (A/B) 40.0 =Total Cover Sapling/Shrub Stratum (Plot size: 15 ) Prevalence Index worksheet: 1. Rhamnus cathartica 15 Y FAC Total%Cover of: Multiply by: 2. Prunus serotina 5 Y FACU OBL species 0.00 x 1 = 0.00 3, FACW species 0.00 x 2= 0.00 4, FAC species 115.00 x 3= 345.00 5, FACU species 45.00 x 4= 180.00 20.0 =Total Cover UPL species 0.00 x 5= 0.00 Herb Stratum (Plot size: 5 ) Column Totals: 160.00 (A) 525.00 (B) 1. Poa pratensis 95 Y FAC 2. Galium triflorum 5 N FACU Prevalence Index =B/A= 3.28 3. Hydrophytic Vegetation Indicators: 4. 5 _ 2-Dominance Test is>50% 6. _3-Prevalence Index is. 3.0' 7. _ 4-Morphological Adaptations' (Provide supporting $ data in Remarks or on a separate sheet) 9 - Problematic Hydrophytic Vegetation' (Explain) 10. 100.0 =Total Cover 'Indicators of hydric soil and wetland hydrology must Woody Vine Stratum (Plot size: 30 ) be present,unless disturbed or problematic. 1. Hydrophytic 2. Vegetation Present? Yes No ✓ 0 =Total Cover Remarks: (Include photo numbers here or on a separate sheet.) US Army Corps of Engineers Midwest Region-Version 2.0 SOIL Sampling Point: 24-015-w1-u Profile Description: (Describe to the depth needed to document the indicator or confirm the absence of indicators.) Depth Matrix Redox Features (inches) Color(moist) % Color(moist) % Type' Loc2 Texture Remarks 0-6 10YR 3/2 100 COS 6-18 10YR 4/4 100 COS 'Type: C=Concentration, D=Depletion, RM=Reduced Matrix, MS=Masked Sand Grains. 2Location: PL=Pore Lining, M=Matrix. Hydric Soil Indicators: Indicators for Problematic Hydric Soils3: Histosol(A1) _ Sandy Gleyed Matrix(S4) _ Coast Prairie Redox(A16) Histic Epipedon(A2) — Sandy Redox(S5)Black Histic(A3) Hydrogen Sulfide(A4) _ Loamy Mucky Mineral(F1) — Iron-Manganese Masses(F12) Stratified Layers(A5) Loamy Gleyed Matrix(F2) 2 cm Muck(A10) _ Depleted Matrix(F3) — Other(Explain in Remarks) Depleted Below Dark Surface(A11) _ Redox Dark Surface(F6) Thick Dark Surface(Al2) Depleted Dark Surface(F7) 3lndicators of hydrophytic vegetation and Sandy Mucky Mineral(S1) _ Redox Depressions(F8) wetland hydrology must be present, _ 5 cm Mucky Peat or Peat(S3) unless disturbed or problematic. Restrictive Layer(if observed): Type: Depth(inches): Hydric Soil Present? Yes No ✓ Remarks: Soils are non-hydric. HYDROLOGY Wetland Hydrology Indicators: Primary Indicators(minimum of one is required;check all that apply) Secondary Indicators(minimum of two required) Surface Water(A1) _ Water-Stained Leaves(B9) _ Surface Soil Cracks(B6) High Water Table(A2) Aquatic Fauna(B13) Drainage Patterns(B10) Saturation(A3) _ True Aquatic Plants(B14) _ Dry-Season Water Table(C2) Water Marks(B1) _ Hydrogen Sulfide Odor(C1) _ Crayfish Burrows(C8) Sediment Deposits(B2) _ Oxidized Rhizospheres on Living Roots(C3) _ Saturation Visible on Aerial Imagery(C9) Drift Deposits(B3) _ Presence of Reduced Iron(C4) _ Stunted or Stressed Plants(D1) Algal Mat or Crust(B4) _ Recent Iron Reduction in Tilled Soils(C6) _ Geomorphic Position(D2) Iron Deposits(B5) Thin Muck Surface(C7) FAC-Neutral Test(D5) Inundation Visible on Aerial Imagery(B7) _ Gauge or Well Data(D9) Sparsely Vegetated Concave Surface(B8) _ Other(Explain in Remarks) Field Observations: Surface Water Present? Yes No ✓ Depth(inches): Water Table Present? Yes No ✓ Depth(inches): Saturation Present? Yes No ✓ Depth(inches): Wetland Hydrology Present? Yes No if (includes capillary fringe) Describe Recorded Data(stream gauge,monitoring well,aerial photos, previous inspections),if available: Remarks: No indicators of wetland hydrology present. US Army Corps of Engineers Midwest Region—Version 2.0 �� t RP s ` t a x / a ,t? s a tee �. �� tq �!� � � ate. �i a ! ''1/"a N' ri A s e `�. 6 r 2.�✓ � 1, ,<, ( � V � � .. irr 'two, : i E " � ,�, 5 Y1► --,ip ��t 'y� . ,Blh..c a, ,,,,�99 pp� (",�� s.. q '�iyty,., �n --.- a t a �-� CY;� �� \� � �x. � !:' je .:!3 ul� "�w.x� Syr a �1$ � '��` a xF a �c, '1 arA�, Ifrett ," s ! 'AI,T `t v t i 40, 7. I V lr J i � m N r y. n.'_ 4 "Ilk,t,7--- gg� �� 2�``�,�� . � 3tS�v , �i-�f^r fin, � �Ab t �1 f ag h 00744 '�3j ', °r" ,i)%f + s ,r n r s, .. z" n•V s� ; x� 47. ) . 1 fi r ���.� � �; � � rcr � 1� "' ri i r Yz s iwk � t 1� ,rt,r,•'.� ��q 1 Sy„1 ";, rk7 d' 3,r'I�r a fA-�` A:� e¢ X it .tea { '..t d4. F ''!' *�.+fir '4' ' r • �dY•r"LS � �� .4. �14 S I�`' I t,t ,-- 'S� 3 /. V LI jr Lives r� ., r1A� ¢1:P• . ! , �: 74.1 rk< f+ 1 l 1"':-.:'..--,itl_vt'.4.4.,-41 1- \ �} gip �7 'i g d�.V - --)�.e }}FF� YY ' tr t' 1Q`'e'/� ' 44��'':.' i �A t ' -: '1 .ter.r ;'�'-* N" r¢ '� C�' n „` � r ..t -ate}` � ..; ..,ma x`� Y ' �, -. �"� ii� ^���. `:.., ����F fie"` �i +a'' � kR �-� ��"�''�' � � � r��' � '' it4.47-4 .;:-g95,1, ? a t ,-.;, , � irk -4,•r- *' '"`c ram•' %'� k b "�S�'.y �. .r ,p .. „.47t. .` Y1�r +..o' F r! 5,� Y�i�`i r: 119 c ' -R 41:, .4,4; sx,2 1,-�' z tj % w , ,. % ,�;31�r', 1^T7" i� "s-� � �. 4,? 3� t v i y % $ 415 v��s � 1�� ' 24-015-wl-u Lac/Long:44.758217,-93.160669 2024-04-24 Direction:NE Appendix D MnRAM Management Classification & Site Response Reports Management Classification Report for 2024-215 Wetland 1 ID: 66 DAKOTA County Mississippi(Red Wing/Lake Pepin) Watershed,#38 Corps Bank Service Area 8 Based on the MnRAM data input from field and office review and using the classification settings as shown below, this wetland is classified as Manage 1 Functional rank of this wetland Self-defined classification value based on MnRAM data Functional Category settings for this management level Low Vegetative Diversity/Integrity High Moderate Habitat Structure (wildlife) High Low Amphibian Habitat Moderate High Fish Habitat High Moderate Shoreline Protection Moderate Moderate Aesthetic/Cultural/Rec/Ed and Habitat High/ Moderate Exceptional Stormwater/Urban Sensitivity and Vegetative Diversity High/ Moderate Moderate Wetland Water Quality and Vegetative Diversity High/ Moderate High Characteristic Hydrology and Vegetative Diversity High/ Moderate High Flood/Stormwater Attenuation*Not Applicable Commericial use* High Moderate Downstream Water Quality* - The critical function that caused this wetland to rank as Manage 1 was Maintenance of Characteristic Fish Habitat Details of the formula for this action are shown below: Maintenance of Characteristic Fish Habitat [Q46*2)+Q24+Q18+Q20R+Q28+Q30+Q31+Q33R]/ 9 Question Value Description 18 1 Sediment delivery 20 1 Stormwater runoff 24 0.91 Adjacent area Management 28 0.5 Nutrient loading 30 1 Shoreline rooted vegetation (%cover ) 31 0.5 Shoreline wetland in-water width 33 0.5 Shoreline erosion potential 46 1 Fish habitat quality *The classification value settings for these functions are not adjustable Management Classification Report for 2024-215 Wetland 1 ID: 66 DAKOTA County Mississippi(Red Wing/Lake Pepin) Watershed,#38 Corps Bank Service Area 8 This report was printed on: Tuesday, May 07, 2024 *The classification value settings for these functions are not adjustable MnRAM: Site Response Record For Wetland: 2024-215 Wetland 1 Location: 19-115-20-24-001 Plant Community: Hardwood Swamp 26-A Gentle 0% Groundwater-specific questions Cowardin Classification: Circular 39: 26_B Moderate 0% S8 Wetland soils Recharge PFO1 B Type 7 26-C Steep100% 59 Subwatershed land use Discharge 60 Wetland size/soil group Discharge 4 Listed,rare,special species? No 61 Wetland hydroperiod Recharge 5 Rare community or habitat? No 27 Downstream sens./WQ protect. A 62 Inlet/Outlet configuration Recharge Nutrient loadingB 63 Upland topo relief Discharge 6 Pre-European-settlement condition? No 28 Hydrogeomorphology/topography: Additional information Lacustrine 29 Shoreline wetland? Yes 64 Restoration potential No 8_j Maximum water depth 8 inches Shoreline Wetland o 65 LO affected by restoration 30 Rooted veg.,%cover 80% 8_2 %inundated 50% 31 Wetland in-water width 20 feet 66 Existing size 0.17 9 Immediate drainage--local WS 3 acres 32 Emerg.veg.erosion resistance A Restorable size 0 10 Esimated size/existing site: (see#66) Potential new wetland 0 33 Erosion potential of site B 11-Upland Soil Kingsley-Mahtomedi comples, 34 Upslope veg./bank protection C 15-25%slopes 67 Average width of pot.buffer 0 feet 11-Wetland Soil Kingsley-Mahtomedi comples, 35 Rare wildlife? No 68 Ease of potential restoration 15-25%slopes 36 Scare/Rare/S1/S2 community No 69 Hydrologic alterations 0 37 Vegetative cover C 70 Potential wetland type 0 38 Veg.community interspersion NA 71 Stormwater sensitivity B 39 Wetland detritus B 72 Additional treatment needs A 12 Outlet for flood control NA 40 Interspersion on landscape C 13 Outlet for hydro regime A B Watershed: Mississippi(Red Wing/Lake Pepir 14 Dominant upland land use B 41 Wildlife barriers WS# 38 Service Area: 8 15 Wetland soil condition A Amphibian-breeding potential For functional ratings, please run the 16 Vegetation(%cover) 80% 42 Hydroperiod adequacy Adequate Summary tab report. 17 Emerg.veg flood resistance B This report printed on: 5/7/2024 43 Fish presence C 18 Sediment delivery A 44 Overwintering habitat C 19 Upland soils(soil group) A 45 Wildlife species(list) 20 Stormwater runoff C 21 Subwatershed wetland density A 46 Fish habitat quality A 22 Channels/sheet flow A 47 Fish species(list) 23 Adjacent buffer width 25 feet 48 Unique/rare opportunity No 49 Wetland visibility B Adjacent area management S0 Proximity to population Yes 24-A Full 90% 51 Public ownership C 24_B Manicured 0% 52 Public access C 24-C Bare 10% 53 Human influence on wetland B Adjacent area diversity/structure 54 Human influence on viewshed B 25-A Native 0% 55 Spatial buffer B 25-8 Mixed 90% S6 Recreational activity potential C 25-C Sparse 10% 57 Commercial crop--hydro impact NA Adjacent area slope BOARD OF WATER AND SOIL RESOURCES Minnesota Wetland Conservation Act Determination Notice Form This form can be used to provide notice on WCA-related determinations. DO NOT use this form for notices on WCA decisions. WCA decisions are replacement plans,wetland boundary/type,wetland banks, exemption, no-loss and sequencing. Some WCA determinations can be incorporated into a WCA decision,while others can or must be made separate from the associated decision. Local Government Unit: City of Apple Valley County: Dakota Applicant Name: John Pelegano Applicant Representative: Ken Arndt, Midwest Natural Resources, Inc. Project Name: 13199 Diamond Path LGU Project No. (if any): Date Request Received by LGU: May 10, 2024 Date this Notice was Sent: June 17, 2024 Notice Type-check one ❑ Notice of Determination Request. Determination has not been made. ►1 Notice of Determination. Determination has been made. WCA Determination Type-check all that apply ❑ Construction Certification ❑ Incomplete Application ❑ Local Govt. Road Repl. Program Qualification ❑ Successful Replacement/End of Monitoring ❑ Credit Deposit ❑ ENRV/Preservation Eligibility ❑ Financial Assurance Release ❑ Partial Drainage Impacts ❑ Sequencing Flexibility ❑ Temp. Impacts Extension ❑ Certificate of Successful Restoration ►� Other(specify): Review of historic fill in wetland Note:All listed determination types are either made by the TEP or require TEP concurrence except for Construction Certification, Incomplete Application, Certificate of Successful Restoration (issued by SWCD) and Financial Assurance Releases. Use "other" for determinations that are not listed. Technical Evaluation Panel TEP Has Concurred with Determination: 0 Yes ❑ No; If yes, attach findings or other documentation TEP Concurrence Needed: ❑ Yes ❑ No; If yes, specify deadline date for concurrence: Determination Materials and Findings ❑ Attachment(s) (specify): Wetland Delineation Figure, 1985 Aerial, 1990 Record Utility Plans, and TEP Emails dated May 16,June 5-6, 2024 Notes: On June 5th, 3 members of the Technical Evaluation Panel (Dave Holmen, Kelly Perrine and Samantha Berger),the applicant, and the wetland delineator visited the site to review the submitted wetland delineation. Upon review of the site, it was evident that wetland fill had been placed adjacent to the dock within the contours of the fringe wetland adjacent to Farquar Lake. This was evident as elevations surrounding the dock were higher than the wetland elevations on either side of the dock. In addition, soils were soft and bouncy in the area. An auger was used within the assumed fill area which revealed approximately 2 feet of black soils above the hydrologic clay soils of the wetland. Members of the TEP recognized that additional review was required to determine when the fill was placed within the wetland. A review of the 1985 historic aerials along with a record utility plan from 1990 provided evidence that the fill had been placed prior to the passing of the 1991 Wetland Conservation Act—thus no violation exists onsite. The area was likely filled and maintained over time to provide access to the lake and for placement of a dock. Included in the attachments is wetland delineation figure.,the 1985 aerial and the 1990 utility plans which BWSR Determination Form— November 12, 2019 1 show the presence of a "sandlot" in this location, and email correspondence amongst members of the TEP concurring with the findings. Notice Distribution (Include name) © SWCD TEP Member: Dave Holmen ❑X BWSR TEP Member: Jed Chestnut ❑ LGU TEP Member(if different than LGU contact): © DNR Representative: Taylor Huinker and Tim Pharis ❑x Watershed District or Watershed Mgmt. Org.: Kelly Perrine,Vermillion River Watershed Joint Powers Org. ❑x Applicant: John Pelegano ❑x Agent/Consultant: Ken Arnt ❑ Other: ❑Army Corps: Signature 1 hA Date 6/17/2024 BWSR Determination Form—November 12, 2019 2 aim , a ,.- S -10 't \t 1 ' : — ` . • .t, t a ty` • _ P.;'.� - leta 0:.-:,.. 0... '" ;�` .� ,tl, ._ i ` sue, `� k 1 ' _ i ?. _A n tr. iii,, t �4 c'Y.1Yrt. fir.; �} +�C n �' , ,,n. y s '•�• i m. , . , , ..., ic, -s.- 4 : .4.,. 4g,,,,40. ,, , ,....,,,,,,,,.7it„,,,;..„,,... x,:ii,,,,-,--,-. -••••43. , ••• ,s,,k- 1 • e more .,. C ,4e ,., Ar* "~ �_ t 4S'Y a 7 ,ham t rIrt v• l k�f,Jy Yy Wt .vtav sitk 4„,‘ lit Wetland 1 � \ t i R. . ... i' l - `'��R r {\ r ,v •,Zl r a. aft- . tk- rti _ Se, �a Y'), E f✓F • 1 t �` a.:. • 1 tli '. ••c ^ •1/4, t • .111.- t ' •/ ' co If aL, s! vir Farquar Lake i ,., � Property Boundary (1.4 ac.) `� ''`�� Wetland Boundary Transect " 'r As., 1 _ ,fib �Y � t- L _---i Parcels (Dakota County) , , • LiDAR (2' contours) ` "� .r.� Figure 5 Sources:color Dakota 6 in,2021, MnCeo,MN Department of Natural Resources, Delineated Aquatic Resources US Census Bureau,Date:5/9/2024 John Peleganok/N-<„, 13199 Diamond Path 0 50 100eet Apple Valley, MN „„„,„—„,„„-,..----„,,,,—.,„„—,..„, ,,,...!-..,P.t.MVMM,.....MMM44WtAt.V.*AMT.e.t.e,MMMK.....,P.IllMtMM..r+.Maf.Wth..r.VR.M.A.Y.Wka..t.L,M/geat..M..."3IXU-tl..V.Mnr4.4a.I.M.MX.V.*M * • .........1...tr,...44011MY4.0132 ..........ArAM1.01,-......M.V.V....01143,,,,V.,....^..,.........1.t ttfl,tS *?4&tfrfltZ g.V,VXMAMNA"..t...A11.1M.....f.M.V......A.df.f.,Rlkt...A.M.,.,...M.X.K.VV..V.W,...r.r.M.K.t.V.Q.,ar.M..M.,YPM 1.1'......t....gVr.*.t.M.11,410,1.4.....1,,FRP,...,..,...V.1.5...,....^2...,.................V.V.{...,,,,,,...i...M,. ......i.A. ” ' ..,......M.,...,,,,, t.P i 4+43 - ' 1 1 Vg if"1'104.6 4, e, / 1 ..7x 5/PiAteS GI/,WE -34/'C•rrotiviooP ..... .1 5/060/12 -leCEPAe.4/401 ' -54 SMia r . rit,oAK. rmom 1"e44,1, 1..., 41/ELEC. 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GORDON ;SU F;VE Y I hC,VISIONS BONFSTROO, ROSENF, ANDERLIK, Sr, ASSOC, NC. 1 , ii-....,m,,,,,,,I.,..i. CBONESTROO, ROSENE, ANDERLIK & , DIANIT SUDERIASOlt MO 1SAT I A1.• A DULY RECISIMO 1/9.CqS.I/MXIAS LtIt,...,,,,s,......,ssottto,...,,,,,msstt .;„DR A;V;1;1 WDB Afilmme4,4 i W 8400 sDTSREAEbTDITImlOpN , ROVEMENTS /1 0, . , E141111,111R,MROSITI CI 010 IDE I AAS Ds IWO sTATE.OF MiNNESOTA. Engineers & Architects 1 APPLE VALLEY, MINNESOTA UTILITIES C.',.$ $A ;;P;1;;ROV,=' Si, Patti, Minnesota „) nA IT: AUG. _8, 1988 cOMOtit 68297 1„ PROJ. NO. 88-297 I' '4121 ,11.34.1.1............,........*Init*.r.M.%,......VM,.........24.09.8.,...axm.)....44,,,$41'....11,Miaik... ...,,,,P.1104VONIV.....g,M,,R,..f.k".t,),IKIAMa*rrttkMt.t.L.,..kk."6.A.L. 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P NOREX , , ...-"?' , _ '''.- .fZiftie IE Measure Q Search * Map Layers Select S Web Maps e Print \ 1 1` \Ilk , ' Imagery/Basemap Gallery Xir. \ 1997 Aerial Leaf-Off 0.6 meter • .11 \ .p 1991 Aerial Leaf-Off 1 meter • l ' • % illii, \ n ♦ A 1985 Aerial Leaf-On (limited • • 1 access) • \ 1977 Aerial Leaf-Off(limited �• MAO -44 1114 1 . access) • \ t if t 1 ilA Nip, wii'lla pi T. 1974 Aerial Leaf-On 3 V s *O r At • • 1970 Aerial Leaf-On J il:O. al . el ' \ 1970 Aerial Leaf-Off(limited it -1-11111111141k I 4 access) r • , I *if iiii 1964 Aerial Leaf-On • • 4 4., 1010) O. tr 1962 Aerial Leaf-Off(limited 0 . .. fI From: Samantha RPM, To: Pharis.Tim lDNRI;Holmen.Dayid:rhrcn:o 3rd(RWSR3;Perrine Kelly Cc: Huinker.Taylor(DNR1 Subject: RE:[EXTERNAL]WCA TEP:131999 Diamond Path Wetland Delineation Review NOA-June 5th Date: Thursday,June 6,2024 1:03:00 PM Attachments: IMage011.12112 irnaee027 one iroane028 one ima0e029 one eeam one mueee004.one oa0e005 one ima0e006 one Great,thanks everyone] Samantha Berger City of Apple Valley I Water Resource Specialist 952.953.24621 samantha hergereannlevallevmn.gov From:Pharis,Tim(DNR)<tim.pharis@state.mn.us> Sent:Thursday,June 6,2024 12:34 PM To:Samantha Berger<Samantha.Berger@applevalleymn.gov>;Holmen,David<David.Holmen@CO.DAKOTA.MN.US>;Chesnut,Jed(BWSR)<led.Chesnut@state.mn.us>;Perrine,Kelly <Kelly.Perrine@CO.DAKOTA.MN.US> Cc:Huinker,Taylor(DNR)vTaylor.Huinker@state.mn.us> Subject:RE:[EXTERNAL]WCA TEP:131999 Diamond Path Wetland Delineation Review NOA-June 5th All good to me.... From:Samantha Berger<Samantha.Rerg-r(olannlevallevmn.gov> Sent:Thursday,June 6,2024 11:51 AM To:Holmen,David<David.HolmenlvCO DAKOTA.MN I IS>;Chesnut,Jed(BWSR)<Jed.fhesnlrt(alstate.mn us>;Perrine,Kelly<Kelly Perrine61O.DAKOTA MN.I IS> Cc:Huinker,Taylor(DNR)<Taylor Huinker(aosfate mn<nv;Pharis,Tim(DNR)<tim nharisla state mn us> Subject:RE:[EXTERNAL]WCA TEP:131999 Diamond Path Wetland Delineation Review NOA-June 5th IThis message may be from an external email source. Do not select links or open attachments unless verified.Report all suspicious emails to Minnesota IT Services Security Operations Center. Thanks Dave,this helps clear things up.I spoke with Jed and he feels it makes sense that the area has just been modified over time based on the aerial imagery review and the utility plan I provided. Kelly and DNR-do you feel comfortable with this assessment? Assuming all are okay,I will proceed with a NOD on the delineation as is,then complete a`Determination Notice Form"based on our analysis of the fill being completed prior to 1991 for the record, the TEP,and the landowner's sake.I will provide a draft of those items prior to approval from our council. Appreciate everyone's time and have a good rest of the week! Thanks, Sam Samantha Berger City of Apple Valley I Water Resource Specialist 952.953.24621 samantha.hergor aaonlevallevmn.gov From:Holmen,David<David.HolmevleCO.DAKOTA MN.l IS> Sent:Thursday,June 6,2024 11:32 AM To:Samantha Berger<Samantha.Berver(dlaonlevallevmn.eov>;Chesnut,Jed(BWSR)<led.Chesnut(astate.mn.u9>;Perrine,Kelly<Kelly Perrine(alCO DAKOTA.MN.US> Cc:Huinker,Taylor(DNR)<Taylor Huinkerlolstate mn.11s> Subject:RE:[EXTERNAL]WCA TEP:131999 Diamond Path Wetland Delineation Review NOA-June 5th Sam, I managed to find what appears to be clear evidence of shoreline fill activity in 1985 which makes sense with our field investigation. 1985 \ 14\ilh'41 -. i' -- 1#. i. -'N'L ' a From: Huinker.Tatar(DM6) To: mantnn Davit Samantha RerneC Checn n led(BWSR);penine Kelly Cc: Pharis Tim(DNR) Subject: RE:[EXTERNAL]WCA TEP:131999 Diamond Path Wetland Delineation Review N0A-June 5th Date: Thursday,June 6,2024 12:25:55 PM Attachments: maae2(6.ona maneol1.mp Imoue009 ono Imaae020 ono imm.4)23.ono imaaevoe.on9 Sounds good to me.Being the fill is so old and the landowner has changed,DNR would not be able to pursue any fill violation for fill below the OHWL. Taylor From:Hol men,David<David.Holmen@CO.DAKOTA.MN.US> Sent:Thursday,June 6,2024 12:11 PM To:Samantha Berger<Samantha.Berger@applevalleymn.gov>;Chesnut,Jed(BWSR)<Jed.Chesnut@state.mn.us>;Perrine,Kelly<Kelly.Perrine@CO.DAKOTA.MN.US> Cc:Huinker,Taylor(DNR)vTaylor.Huinker@state.mn.us>;Pharis,Tim(DNR)<tim.pharis@state.mn.us> Subject:RE:[EXTERNAL]WCA TEP:131999 Diamond Path Wetland Delineation Review NOA-June 5th IThis message may be from an external email source. Do not select links or open attachments unless verified.Report all suspicious emails to Minnesota IT Services Security Operations Center. Sounds good Sam—thanks for the update... DAVID HOLMEN,CMWP,GISP DAKOTA COUNTY SENIOR RESOURCE CONSERVATIONIST I Dakota County SWCD — Office:(651)480-7791 I david hnlmenoanrn daknra mn us 4100 220th Street West I Farmington,MN 55024 I www dokotaswrd.org Soil,&WATER Partners in Land&Water Conservation m Ell® 0 CONSERVATON p1$r",c. From:Samantha Berger<Samantha.Berper@annlevallevmn.eov> Sent:Thursday,June 6,2024 11:51 AM To:Holmen,David<David HolmenWCO DAKOTA MN I IS>;Chesnut,Jed(BWSR)vied.Chesnntna state.mnn5>;Perrine,Kelly<Kelly Perrine@CO DAKOTA MN I IS> Cc:Huinker,Taylor(DNR)<Taylor Huinker@state.mn us>;Pharis,Tim(DNR)<Tim Pharis@state mn.us> Subject:RE:[EXTERNAL]WCA TEP:131999 Diamond Path Wetland Delineation Review NOA-June 5th Thanks Dave,this helps clear things up.I spoke with led and he feels it makes sense that the area has just been modified over time based on the aerial imagery review and the utility plan I provided. Kelly and DNR—do you feel comfortable with this assessment? Assuming all are okay,I will proceed with a NOD on the delineation as is,then complete a"Determination Notice Form"based on our analysis of the fill being completed prior to 1991 for the record, the TEP,and the landowner's sake.I will provide a draft of those items prior to approval from our council. Appreciate everyone's time and have a good rest of the week! Thanks, Sam Samantha Berger City of Apple Valley I Water Resource Specialist 952.953.2462 I Samantha.bergerWaonlevallevmn.gov From:Hol men,David<David Holmen@CO.DAKOTA MN I1S> Sent:Thursday,June 6,2024 11:32 AM To:Samantha Berger<Samantha Rerecr@aonlevallevmn.00v>;Chesnut,led(BWSR)<led Chesil lr@state mn.us>;Perrine,Kelly<Kelly Perrine@CO DAKOTA MN ll> Cc:Huinker,Taylor(DNR)<Tavlor.Huinker@9tate.mn us> Subject:RE:[EXTERNAL]WCA TEP:131999 Diamond Path Wetland Delineation Review NOA-June 5th Sam, I managed to find what appears to be clear evidence of shoreline fill activity in 1985 which makes sense with our field investigation. 1985 DAVID HOLMEN,CMWP,GISP SENIOR RESOURCE CONSERVATIONIST I Dakota County SWCD DAKOTA COUNTY Office:(651)480-7791 I david holmenfdrn dakata.mn ns 4100 220th Street West I Farmington,MN 55024 I www.dakntaswrd ore SOIL&WATER— Partners in Land&Water Conservation gl © o 0 From:Samantha Berger<Samantha.Rerg-rWaoolevallevmn.gov> Sent:Thursday,June 6,2024 10:46 AM To:Holmen,David<Davld.HolmenlvCO DAKOTA.MN I IS>;Chesnut,Jed(BWSR)<1.ed.Chesm ntstate mn us>;Perrine,Kelly<Kelly Perrine(WCO.DAKOTA MN I IS> Cc:Huinker,Taylor(DNR)<Taylor Huinker(Gstate mn us> Subject:RE:[EXTERNAL]WCA TEP:131999 Diamond Path Wetland Delineation Review NOA-June 5th Good Morning, I had our engineer measure the"sandlot"in this utility plan and it does measure to be about 25'x 25'or 500 sq feet. So,a few questions that I am hoping to clear up. 1.Does this 1988 utility plan provide enough"evidence"that the fill was placed prior to the 1991 WCA? -If yes,then good I assume no violation or additional admin work is needed -If no,then do we pursue a violation under a separate process/addendum with the Wetland delineator?Or would we be looking for the applicant to revise their wetland delineation?Overall, I'd say we were comfortable with the line present in the current day. I put a call into both Jed and Taylor,so hoping to receive more direction from those folks. Thanks, Sam Samantha Berger City of Apple Valley I Water Resource Specialist 952.953.2462 I samantha.hergerfoaoolevallevmn.gov From:Samantha Berger<Samantha Berger(Naoolevallevmn.gov> Sent:Wednesday,June 5,2024 11:11 AM To:Holmen,David<David HolmenWCO.DAKOTA MN.110;Chesnut,Jed(BWSR)<Jed ChesnutlAstate mn us>;Perrine,Kelly<](ellv.Perrine(a4CO.DAKOTA.MN.l1S> Cc:Huinker,Taylor(DNR)<Taylor Huinkerf>state mn.ns> Subject:RE:[EXTERNAL]WCA TEP:131999 Diamond Path Wetland Delineation Review NOA-June 5th Thanks for this Dave,did you look back at some older aerials?The 2008 aerial does appear to be a filled in area as well and some other historic aerials present some interesting"shapes"in the area as well,1977 included below. I did end up finding the attached utility plans,which calls out a sandpit being present in this area in 1988.So while fill may have been placed again in 2015,it does appear fill was also present in 1988. d p0'�wg5 070-02 rio 060-02 1 0 ;/ I M• r� I 8+76 ' rs I SA E & `Al =`" I 'SN f�Ic O �`• jZ/0 � 10+63 (SAVE : SAVE /Ar r - / _ ee c GEORGE W B ; t ' •S: '11-141LO '0;1 6k '. DOROTHY H. JACOBSON N• n Py :' ._ 'S-l3T-B _ OA° Al i� 050-02 SAVE I •"` -ri. : • /i/ +ia a:- 6 � �� SAVE �ar :ASEMENT w0�;y 15.- ,0ir i ' • is t �� 6EMENT c�' ,'�"/ ./ x. 11 . r .t%# Q SAVE i 10'PE IMNT EASEMENT 10'P/ANENT EASEMENT //� Figure 1 2008 Aerial \_ -- \\ .lam r. :Li :.r..r < �a11s ' . \ 1\ 41 Figure 21977Aerial 111111111111111110-414*Ilia IIIPF iii A"' 1 199 _ i - 0 L. .ki ,/. \ . i f AIL Samantha Berger City of Apple Valley I Water Resource Specialist 952.953.24621 samantha.hergerfalannlevallevmn.gov From:Holmen,David<➢avid.Holmen(000.DAKOTA MN.l14> Sent:Wednesday,June 5,2024 10:54 AM To:Samantha Berger<Samantha.Berger(aaonlevallevmn.eov>;Chesnut,Jed(BWSR)<Jed Chesnut(astate.mn.us>;Perrine,Kelly<Kelly PerrinecCO DAKOTA MN lIS> Cc:Huinker,Taylor(DNR)<Taylor HuinkerlOstate mn.ns> Subject:[EXTERNAL]WCATEP:131999 Diamond Path Wetland Delineation Review NOA-June 5th 'CAUTION:This email originated from outside of the organization.Do not click links or open attachments unless you recognize the sender and know the content is safe.I Jed and Taylor, Sam,Kelly,and I met with Ken Arndt and the landowner on site this morning to review MNR's delineation.It suspiciously looked like fill had been placed along the shoreline at some point in the past as it was very springy,sparsley vegetated,and elevated compared to same wetland location offsite to southeast and northwest along contour.Ken had delineated the wetland edge right along shore in this area.We had him dig a few holes in the possible fill area and determined fill material approximately 2 feet in depth.I did some historic aerial research and it appears there was fill(about 580 sq.ft.)along shoreline in approximately Spring 2015.It appears the alterations were done by the previous landowner although it shouldn't be so sparsley vegetated today...Farquar Lake is a DNR Public Water.... 2013 Spring 2014 Spring „7.1tiAell,,- s”.Mkii---,',1,-,.,-et 7.,,,:i„,,,,- s:kix,,:.,...,,...:..--...,5„Altw„...,„:2,,,\__,,.-: \ , ;44. \ A ,,.„„-.i tit;A r A k /-.1„,..- ..iik.‘„‘ -..iN'''t--.•',. tJ.r ' ., t-, '., V . C., ......dirt.,X k. ., ,' ' 4;2'' i .,, t,,,,,,, - ...v.k,,, A,- , ,. '' �r� `. i�f� �V1 •�' * i1 . . -y '� '„ t� � �a, 7� ,� �� .. iii, 7P gox t \ ar q� . � 1 t15� q� t _ ry . 'aC • yxS°r « ,. 1 I t T�; r x I lit - \...'"�• i `,,• A I 'r '*•r r+ r \ y ♦ v 2015 Spring—Fill area ;� Measure X ' Tt 1 r• l ��\ ',Dist D Area O Peet Q Circle Clear � I- � ��� Choose a tool or select a measurement to edit 0 Enable freehand drawing Clear All \\\ t r 151 Label all measurements , r)„\\ - \,\Ni \ \ � t Length Unas -Area Units Feet Square feet Cr, r, \ \ V • Segment3 d feet EICu r ,�\ ` \ ��5 \• Bearing. Perimeter.100.9 feet G \ Area:Se5.2 square feet \ - i \ ' st'\\\\ \ ":'\ .. \\Va.\ , , I , \ \ i /- ' \`,.A ., I ,. \to, I \, ..- ;.„. ,' \ \,\\...,'... '..,.: T.-- •,.- l'tif:'• -.•.li.*.:.:'..•i' \114\4'' \,1',$1* ''' ' \ -i --- ) 1, '• 41110._ . , DAVID HOLMEN,CMWP,GISP SENIOR RESOURCE CONSERVATIONIST I Dakota County SWCD DAKOTA COUNTY Office:(651)480-7791 I deed holmenrdrn daknta.mn ns 4100220th Street West I Farmington,MN 55024 I www.dakntaswrd.ora SOK&wATER Partners in Land&Water Conservation gloom From:Samantha Berger<Samantha Rerg-rlPaoolevallevmn gov> Sent:Thursday,May 16,2024 4:41 PM To:Chesnut,Jed(BWSR)clod ChesnutlOstate.mn.11o;Perrine,Kelly<Kelly PerrineCWCO DAKOTA MN IIS> Cc:Holmen,David<David.HolmenWWCO.DAKOTA MN.IJS>,USAGE(usace reauests mnPlusace.armv mil)<usace reauests mnrausace armv.mil> Subject:131999 Diamond Path Wetland Delineation Review NOA-June 7th WARNING:External email.Please verify sender before opening attachments or clicking on links. Good Afternoon, Attached please find the Notice of Application for a wetland delineation and boundary type for a property located at 13199 Diamond Path in Apple Valley.The project is adjacent to Farquar Lake.No wetland impacts are proposed at this time,the applicant is platting their property for proposed improvements to the home. Please review the materials and provide any comments by Friday,June 7th. Thanks, Sam Samantha Berger City of Apple Valley I Water Resource Specialist 952.953.24621 semantha hergerWannlevallevmn.gov Note:This email and its attachments may contain information protected by state or federal law or that may not otherwise be disclosed.If you received this in error,please notify the sender immediately and delete this email and its attachments from all devices. Project Name: 13199 Diamond Path,Apple Valley,MN PART ONE: Applicant Information If applicant is an entity(company,government entity,partnership,etc.),an authorized contact person must be identified. If the applicant is using an agent(consultant,lawyer,or other third party)and has authorized them to act on their behalf,the agent's contact information must also be provided. Applicant/Landowner Name: John Pelegano Mailing Address: 13199 Diamond Path,Apple Valley,MN 55124 Phone: 860-989-9710 E-mail Address: jppelegano@gmail.com Authorized Contact(do not complete if same as above): Mailing Address: Phone: E-mail Address: Agent Name: Ken Arndt,Midwest Natural Resources,Inc. Mailing Address: 1032 W.7`h St.Suite 150,St.Paul,MN 55102 Phone: 651-788-0641 E-mail Address: ken.arndt@mnrinc.us PART TWO: Site Location Information County: Dakota City/Township: Apple Valley Parcel ID and/or Address: 13199 Diamond Path Legal Description(Section,Township,Range): Sec.24,T115N, R20W Lat/Long(decimal degrees): 44.758133,-93.159782 Attach a map showing the location of the site in relation to local streets,roads,highways. (See Figure 1 of attached wetland delineation report) Approximate size of site(acres)or if a linear project,length(feet): 1.4 acres PART THREE: General Project/Site Information If this application is related to a delineation approval,exemption determination,jurisdictional determination,or other correspondence submitted prior to this application then describe that here and provide the Corps of Engineers project number. Describe the project that is being proposed,the project purpose and need,and schedule for implementation and completion.The project description must fully describe the nature and scope of the proposed activity including a description of all project elements that effect aquatic resources(wetland,lake,tributary,etc.)and must also include plans and cross section or profile drawings showing the location,character,and dimensions of all proposed activities and aquatic resource impacts. The site's existing conditions are being surveyed for a proposed home improvement. Project Name: 13199 Diamond Path,Apple Valley,MN PART FIVE: Applicant Signature ❑ Check here if you are requesting a pre-application consultation with the Corps and LGU based on the information you have provided. Regulatory entities will not initiate a formal application review if this box is checked. By signature below,I attest that the information in this application is complete and accurate. I further attest that I possess the authority to undertake the work described herein. s�5/zSignature: Date: I hereby authorize Ken Arndt to act on my behalf as my agent in the processing of this application and to furnish,upon request, supplemental information in support of this application. Attachment A Request for Delineation Review, Wetland Type Determination, or Jurisdictional Determination By submission of the enclosed wetland delineation report,I am requesting that the U.S.Army Corps of Engineers,St.Paul District (Corps)and/or the Wetland Conservation Act Local Government Unit(LGU)provide me with the following(check all that apply): ®Wetland Type Confirmation ®Delineation Concurrence. Concurrence with a delineation is a written notification from the Corps and a decision from the LGU concurring,not concurring,or commenting on the boundaries of the aquatic resources delineated on the property.Delineation concurrences are generally valid for five years unless site conditions change.Under this request alone,the Corps will not address the jurisdictional status of the aquatic resources on the property,only the boundaries of the resources within the review area (including wetlands,tributaries,lakes,etc.). n Preliminary Jurisdictional Determination.A preliminary jurisdictional determination(PJD)is a non-binding written indication from the Corps that waters,including wetlands,identified on a parcel may be waters of the United States.For purposes of computation of impacts and compensatory mitigation requirements,a permit decision made on the basis of a PJD will treat all waters and wetlands in the review area as if they are jurisdictional waters of the U.S. PJDs are advisory in nature and may not be appealed. Approved Jurisdictional Determination.An approved jurisdictional determination(AID)is an official Corps determination that jurisdictional waters of the United States are either present or absent on the property.AiDs can generally be relied upon by the affected party for five years.An AID may be appealed through the Corps administrative appeal process. In order for the Corps and LGU to process your request,the wetland delineation must be prepared in accordance with the 1987 Corps of Engineers Wetland Delineation Manual,any approved Regional Supplements to the 1987 Manual,and the Guidelines for Submitting Wetland Delineations in Minnesota(2013). http://www.mvp.usace.army.mil/Missions/Regulatory/Delineation.IDGuidance.aspx • ITEM: 4.H. • •• ••• ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Memorandum of Understanding with United States Postal Inspection Service (USPIS) Staff Contact: Department/ Division: Chief Nick Francis Police Department ACTION REQUESTED: Approve memorandum of understanding between the Apple Valley Police Department and the United States Postal Inspection Service (USPIS) and authorize Chief Francis to execute the agreement. SUMMARY: Due to the prevalence of serious crimes committed using the US mail system as a conduit, the USPIS has sought to increase partnerships with local police departments through the Twin Cities Financial Crimes Task Force. Participation in this program authorizes our assigned detective to work with federal and state law enforcement partners to investigate crimes tied to the US postal system. The assigned detective will be the primary investigator of postal related crimes in Apple Valley and assist the task force with major crimes the team investigates that originate in the State of Minnesota. Postal related cases often cross state lines, in which partnerships such as this assist with travel and investigative costs. The Apple Valley Police Department will determine the time commitment to the Twin Cities FC Task Force based on our staffing and resource needs. The assigned detective will work with the task force on a part time basis to begin the program and may increase time spent working with the task force as case load and availability dictates. BACKGROUND: The Apple Valley Police Department has a long standing history of leveraging partnerships with other agencies to increase our public safety capabilities. Examples include partnerships with the ATF for violent crime investigations, and partnering with the Internet Crimes against Children(ICAC) Task Force for investigating computer crimes involving minors. With a large post office operating in our community along with numerous financial institutions who have suffered financial crimes, a partnership with the USPIS will help us better serve our community. We currently have an open fraud investigation which includes over 150 victims and a total financial loss of over $731,000. A task force partnership such as this will allow more joint investigative resources to these very complex crimes. BUDGET IMPACT: As part of this MOU, the USPIS will provide vehicle reimbursement, overtime reimbursement, and cover any case related travel expenses which may periodically take the assigned investigator out of state. ATTACHMENTS: Agreement MEMORANDUM OF UNDERSTANDING This document sets forth the general understanding between the United States Postal Inspection Service (USPIS), the Apple Valley Police Department with respect to a joint cooperative law enforcement effort,hereinafter referred to as the Twin Cities FC Task Force. This document is not intended as a formal contract, but rather as an expression of understanding to facilitate cooperation. This document is an internal government agreement and is not intended to confer any rights or benefits to any private person or party. The goals of the Twin Cities FC Task Force will be to protect the public by investigating criminal offenses related to financial fraud, identity theft, counterfeit securities,and associated mail theft and violent crimes. I. Purpose The purpose of this Agreement is to develop a cooperative effort with Federal, State and local law enforcement agencies charged with the investigation and prosecution of criminal offenses involving financial fraud, identity theft, counterfeit securities and associated mail theft and violent crimes as well as to establish the terms and conditions under which participating Agencies may coordinate investigative efforts with and/or provide assistance to the USPIS in developing investigations and cases for criminal prosecution. Furthermore, this MOU establishes the procedures for the reimbursement of certain overtime and other law enforcement expenses. II. Mission To develop a cooperative effort with federal and local law enforcement agencies charged with the investigation and prosecution of identity theft, counterfeit securities, violent crimes and related offenses, including but not limited to bank fraud, access device fraud,wire fraud,mail fraud,mail theft and embezzlement schemes by means of forgery, committed within the State of Minnesota. III. Objectives A. To facilitate and maintain communications with participating agencies to maximize the effective use of the Task Force intelligence and resources; B. To share intelligence and other resources; C. To provide a coordinated response to identity theft and financial crimes,with an emphasis on organized criminal activity and mail theft, fraud recidivists, and violent criminals; D. To link and associate isolated financial crimes and related complaints with larger schemes and related criminal activity; E. To educate victims and the general public about all aspects of identity theft and counterfeit securities; F. To deter future identity theft crimes through an enhanced awareness of criminal penalties, successful prosecution of violent criminals engaged in financial crimes, and a proactive approach by the law enforcement community. IV. Authorities USPIS participation in this MOU is authorized under 18 U.S.C. § 3061, 39 U.S.C. § 401, 404 and 411. V. Participants The following Federal and local law enforcement agencies are participants in this initiative: A. United States Postal Inspection Service B. Apple Valley Police Depaitinent Any State or local employees assigned to the Twin Cities FC Task Force in accordance with this Agreement are not considered Federal employees, are not employed by the United States Postal Service (USPS) or the USPIS. They do not take on the status or benefits of Federal employment, USPS employment, or USPIS employment by virtue of this assignment. VI. Personnel Commitment Each participating agency intends to provide experienced law enforcement personnel on a part- time to full-time basis to the Twin Cities FC Task Force for participation on designated investigations. The participating agency will determine the time commitment to the Twin Cities FC Task Force by personnel based on participating agency staffing and resource needs. The participating agency will certify the personnel assigned to the Twin Cities FC Task Force are not the subject of any current or pending disciplinary actions, or completed disciplinary actions which would in any way compromise the mission of the initiative. Additions or deletions of personnel will be at the discretion of the authorizing supervisors of the respective participants. The participating agencies agree to furnish the following complement of personnel dedicated to the Task Force: A. USPIS—up to four Postal Inspectors/Task Force Officers B. Apple Valley Police Department—one Task Force Officer The Apple Valley Police Department agrees to furnish vehicles for their assigned investigators and provide them immediate access to such vehicles to travel from their residences in order to be able to respond to joint initiative-related emergency call-outs, to begin and end tours of duty in order to maximize investigative time, and to otherwise conduct investigations of common interest. Addendum A outlines vehicle reimbursement. The following departments assigned to Twin Cities FC Task Force may request overtime as outlined in this MOU: A. Apple Valley Police Department(one Task Force Officer) Members of the Task Force will be responsible for the investigation of financial fraud, identity theft, counterfeit securities,associated mail theft and violent crimes, and other associated criminal activity. Continued assignment of specific personnel to the Task Force will be based on performance and will be at the discretion of their respective agency heads. VII. Principles The following principles will help guide relationships among all law enforcement participants in this initiative regarding policy, planning, training, supervision and public relations. All agencies participating in the initiative agree these principles will serve as a basis to mediate any disputes that arise during its operation. VIII. Recognition of Authority The Apple Valley Police Department recognizes the USPIS is the principal Federal Law Enforcement Agency responsible for the investigation and enforcement of Federal laws regarding the U.S. Mail,use of the mails, and property in the custody of the U.S. Postal Service, as well as other Postal offenses. The Apple Valley Police Depaituient understands U.S. Mail under the custody or control of USPS is sealed against inspection and cannot be opened except under the authority of a Federal Search Warrant issued pursuant to Rule 41 of the Federal Rules of Criminal Procedure, or by consent from the sender and/or addressee of the mail piece. The Apple Valley Police Department may not, in any manner, detain or otherwise interfere with U.S. Mail, or record information from mail matter unless specifically authorized to do so by a U.S. Postal Inspector. IX. Administration Because this Memorandum of Understanding outlines a cooperative endeavor on the part of all the participants, the policy, program involvement, and direction of this initiative should be joint responsibilities of the enforcement supervisors of the participants. Therefore, the cases will be jointly investigated, and no particular participating agency will prevail over another or will act unilaterally. The participants (or designated representatives)will meet regularly as agreed upon to discuss investigations related to the above-mentioned offenses. X. Jurisdiction The determination as to whether a case will be prosecuted at the federal, state, or local level will generally be made following consultation with the United States Attorney Office(s) of jurisdiction. The decision as to whether a case should be prosecuted at the federal, state, or local level will be based upon which level of prosecution will best serve the interests of justice consistent with the overall mission objectives of the initiative. XI. Supervision In order to affect efficient field operations, operational supervision of the personnel assigned to the Twin Cities FC Task Force, while working on initiatives or investigations directly related to the Twin Cities FC Task Force,will be the responsibility of a designated field supervisory officer. For the Twin Cities FC Task Force the field supervisory officer is the U.S. Postal Inspector/Team Leader (TFS) in charge of the USPIS Team 0628, U.S. Postal Inspector/Team Leader John Livingston. On matters not related to the Twin Cities FC Task Force, assigned personnel will continue to be subject to the established lines of supervision of their respective agencies. In the event of a conflict with respect to supervisory authority, no action will be taken by the involved personnel until the conflict is resolved at the agency head level. Each member of the Twin Cities FC Task Force is subject to the personnel rules, regulations, laws and policies applicable to their respective agency. Each Twin Cities FC Task Force member will continue to report to his or her respective agency supervisor for non-investigative matters not detailed in this MOU. Dismissal from the Task Force will occur solely upon consultation and subsequent approval by agency management of the respective agency heads. XII. Operation The TFS, in consultation with a case specific Assistant United States Attorney (AUSA), or the state and/or local prosecutor, will be primarily responsible for directing and monitoring investigations related to the Twin Cities FC Task Force. In cases which have been designated for federal prosecution, all investigative procedures shall conform to the current USPIS and Department of Justice regulations and guidelines on criminal investigations and undercover operations. XIII. INFORMATION SHARING A. No information possessed by the USPIS, to include information derived from informal communications between Twin Cities FC Task Force personnel and USPIS employees not assigned to the Twin Cities FC Task Force, may be disseminated by Twin Cities FC Task Force personnel to non-Task Force personnel without prior USPIS authorization and in accordance with the applicable laws and internal regulations, procedures or agreements between the Task Force and the participating agencies that would permit the participating agencies to receive that information directly. Likewise,Twin Cities FC Task Force personnel will not provide any participating agency information to the USPIS that is not otherwise available to it unless authorized by appropriate participating agency officials. This prohibition shall not be interpreted to limit or prevent discussion between the Twin Cities FC Task Force member and his/her Apple Valley Police Department supervisors. B. Each Party that discloses personal identifying information(PII) is responsible for making reasonable efforts to ensure that the information disclosed is accurate, complete, timely, and relevant. C. The USPIS is providing access to information from its records with the understanding that in the event the recipient becomes aware of any inaccuracies in the data,the recipient will promptly notify the USPIS so that corrective action can be taken. Similarly, if the USPIS becomes aware that information it has received pursuant to this MOU is inaccurate, it will notify the contributing Party so that corrective action can be taken. D. Each Party is responsible for ensuring that information it discloses was not knowingly obtained or maintained in violation of any law or policy applicable to the disclosing Party, and that information is only made available to the receiving Party as may be permitted by laws,regulations,policies, or procedures applicable to the disclosing Party. E. Each Party will immediately report to the other Party each instance in which data received from the other Party is used, disclosed, or accessed in an unauthorized manner (including any data losses or breaches). XIV. Administrative Support Routine administrative support will be provided by the USPIS. TFOs will be provided access badges and necessary keys. USPIS will provide a cellphone and computer for the TFOs. USPIS will provide access to office space and equipment as required. XV. Access to USPS/USPIS Facilities At the direction of a Postal Inspector, TFOs may retrieve parcels from areas where mail is accepted or processed when the parcels are related to ongoing investigations. TFOs must be accompanied by a Postal Inspector while conducting interdictions at USPS facilities. XVI. Financial Responsibility Each participating agency will be responsible for the pay and benefits of their employees participating on the Task Force. XVII. Overtime Payments The Apple Valley Police Depatltiient may request reimbursement of overtime salary expenses in connection with work performed on behalf of, and in furtherance of investigations performed by their investigators assigned to this initiative. Apple Valley Police Department officers are required to provide the Task Force Supervisor documentation of approved investigative activity for certification, including the applicable case numbers. At the sole discretion of the USPIS and as funding allocations permit, the USPIS will reimburse the participating agencies for overtime salary expenses directly related to work on the Twin Cities FC Task Force performed by its officer(s) assigned to Twin Cities FC Task Force. Participating agency officers shall be required to provide the TL with their overtime hours, along with referencing case numbers and documentation of investigative activity for certification by the TL prior to submitting their overtime for invoice preparation. It is requested that the participating agency provide a separate breakdown, by officer, of the date(s) and the number of hours they worked overtime along with the referencing case numbers, in addition to the overtime invoice. Overtime invoices should be submitted at least monthly to the USPIS Twin Cities Domicile,Denver Division,to the attention of the TFS. The maximum reimbursement allowable for overtime worked on behalf of the joint operation is $19,840 per year,per Task Force officer. Procedures for submitting requests for reimbursement are outlined in Attachment A. XVIII. Program Audit A. This Agreement and its provisions are subject to audit by the USPIS, USPS Office of Inspector General, and other designated government auditors. The Apple Valley Police Department agrees to permit such audits and aggress to maintain all records relating to these transactions for a period of not less than three years, and in the event of an ongoing audit,until the audit is completed. B. These audits may include reviews of any and all records, documents, reports, accounts, invoices, receipts of expenditures related to this agreement, as well as interviews of any and all personnel involved in these transactions. XIX. Forfeitures Forfeiture actions will be processed by the USPIS. All seizures will be equitably shared consistent with DOJ and USPIS equitable sharing guidelines. The parties agree that at the discretion of the U.S. Postal Inspector's appointed designee, assets seized during Twin Cities FC Task Force investigations will be forfeited under State of Minnesota or Federal law, depending on the circumstances of the case and applicable laws. It is understood however that final decisions with respect to Equitable Sharing for assets forfeited administratively, are made at Inspection Service National Headquarters. Final decisions with respect to assets forfeited through Federal civil or criminal actions are made by the DOJ. XX. Evidence Evidence collected pursuant to Twin Cities FC Task Force investigations will normally be held by the agency responsible for presenting the case for prosecution unless other arrangements are made. Evidence collected in Twin Cities FC Task Force investigations which require forensic analysis will be submitted to USPIS Forensic Laboratory Services unless the situation dictates otherwise. XXI Media Relations and Press Releases Media relations and press releases will be coordinated between the participating Twin Cities FC Task Force agencies and controlled by the designated Twin Cities FC Task Force supervisory officer and the office of prosecution. Twin Cities FC Task Force participants agree that information will only be disseminated to the media in accordance with the terms of this MOU. XXII. Disclosure of Grand Jury Proceedings All personnel assigned to the Twin Cities FC Task Force shall strictly adhere to the requirements of Rule 6(e) of the Federal Rules of Criminal Procedure regarding grand jury secrecy. XXIII. Compliance with Civil Rights Act of 1964 All personnel assigned to this initiative will comply with Title VI of the Civil Rights Act of 1964 and all requirements imposed by and pursuant to the regulations of the DOJ (28 CFR Part 42, Subparts C and D) issued pursuant to Title VI, relating to discrimination on the grounds of race, color, creed, sex, age, or national origin,and equal employment opportunities. XXIV. Liability Each party agrees it shall be responsible for its own acts and the results thereof to the extent authorized by law and shall not be responsible for the acts of the other party and the results thereof. This agreement and limitation on liability shall not discharge any claim for reimbursement made by USPIS to the Apple Valley Police Department for damages or expenses under the terms of this agreement. Notwithstanding,the Apple Valley Police Department shall not be liable to USPIS for claims for damages to repair or replacement of: access cards, appointment notices, credentials,badges, any other identification media assigned to TFOs, or information technology devices. Any third-party claims, cause of action and liabilities asserted will be handled in accordance with the Federal Tort Claims Act(FTCA),28 U.S.C. 1346(b),2671-2680. XXV. Duration This Twin Cities FC Task Force will be initiated on or about INITIATION DATE. This memorandum is in effect upon signing by authorized representatives of participating agencies and USPIS and shall continue in full force and effect until terminated or canceled by the parties. This memorandum may be terminated or canceled by either party at any time on written notice provided thirty (30) days in advance of the effective date of termination. Any modification or amendment to this agreement shall become effective when reduced to writing and signed by the authorized officials of the respective agencies. XXVI. Authorization This Memorandum of Understanding is hereby accepted as setting forth the general intentions and understanding of the undersigned. Date: Bryan Musgrove Inspector in Charge,Denver Division U.S. Postal Inspection Service Date: Nick Francis Chief of Police Apple Valley Police Department ADDENDUM A Cost Reimbursement Agreement It is hereby agreed between the United States Postal Inspection Service ("USPIS") and the Apple Valley Police Department, 7100 147th Street W, Apple Valley, MN 55124, Federal Taxpayer Identification Number XX-XXXXXXX that: Subject to the availability of funds, the USPIS will reimburse the Apple Valley Police Department for overtime payments for the law enforcement officer(s) assigned to a joint initiative with the USPIS — Denver Division as set forth below for expenses necessary for detection, investigation, and prosecution of crimes against the United States. Overtime reimbursements for the Apple Valley Police Department Officers assigned to the initiative will be authorized and issued on an as needed basis, and will be calculated at the usual rate for which the individual Officer's time would be compensated. The overtime reimbursement allocation for Apple Valley Police Department officers assigned to the initiative will not exceed $19,840.75 for each officer per Fiscal Year(October through September). Overtime and vehicle reimbursement will be made directly to the Apple Valley Police Department by the USPIS.All overtime and vehicle reimbursement payments are made by electronic fund transfer ("EFT"). An ACH vendor/miscellaneous payment enrollment form must be on file with the USPIS's Denver Division Headquarters to facilitate payments. The Apple Valley Police Department agrees to the vehicle reimbursement as set forth in the Vehicle Use Addendum. The Apple Valley Police Department agrees to provide monthly overtime invoices to include a breakdown per individual Officer of the date(s) and the number of overtime hours worked along with the associated case numbers. Overtime invoices requesting reimbursement for any given month should be submitted to the USPIS at the address below by the 10th calendar day of the following month for which reimbursement is requested: U.S. Postal Inspection Service ATTN: John A Livingston 7360 Bush Lake Rd, Ste 100 Minneapolis,MN 55439 At the commencement of each USPIS fiscal year, prior to the submission of any overtime reimbursement requests, the Apple Valley Police Department will provide the salary and hourly overtime rate for each Officer assigned to the joint initiative. At the commencement of each USPIS fiscal year,the Apple Valley Police Department will re-execute the Vehicle Use Agreement. Requests for reimbursement will include the name, rank, identification number, overtime compensation rate, number of reimbursable hours claimed and the dates of those hours for each Officer for whom reimbursement is sought. Each reimbursement request must be accompanied by a certification signed by an appropriate supervisor of the Apple Valley Police Department that the request has been personally reviewed, the information is accurate, and the personnel for whom reimbursement is claimed were assigned to the joint initiative. Each request for reimbursement will include: an invoice number, invoice date, TIN, and correct banking information, to complete the electronic funds transfer. The necessary banking information is the depositor's account title, bank account number, routing number, and type of account (checking, savings, or lockbox). If the banking information changes, the Apple Valley Police Department must submit a new ACH vendor/miscellaneous payment enrollment form to the USPIS. Date: Bryan Musgrove Inspector in Charge,Denver Division U.S. Postal Inspection Service Date: Nick Francis Chief of Police Apple Valley Police Department ADDENDUM A Vehicle Use Agreement It is hereby agreed between the United States Postal Inspection Service(USPIS)and the Apple Valley Police Department, 7100 147th Street W,Apple Valley,MN 55124 that: The USPIS hereby agrees to provide to the Apple Valley Police Department a monthly stipend of$850.00 for the sole use of providing an acceptable vehicle for the Task Force member to use in the furtherance of their obligations to the Task Force. The stipend incorporates all associated costs for the vehicle to include routine maintenance and minor repairs of the vehicle. This is an internal government agreement between USPIS and Apple Valley Police Department and is not intended to confer any right or benefit to any private person or party. Date: Bryan Musgrove Inspector in Charge,Denver Division U.S. Postal Inspection Service Date: Nick Francis Chief of Police Apple Valley Police Department • ITEM: 4.1. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Authorize Project 2024-138, Booster Station Rehabilitation Phase 2 and Related Engineering Services Staff Contact: Department/ Division: Brian Skok, Public Works Superintendent- Utilities Utilities Division ACTION REQUESTED: Authorize Project 2024-138, Booster Station Rehabilitation Phase 2 and related engineering services. SUMMARY: Phase 1 of the rehabilitation project included authorizing staff to begin work on the rehab project, replacing four valves, re-building two pumps, replacing both pump motors, installing two VFD (variable frequency drives) to control the pumps. Phase 2 will include selecting an engineering firm from our existing consultant pool to design and bid replacing the motor control center (where the main power comes in), relocating the generator transfer switch from the generator outside into the building, new roof, painting and updating lighting. BACKGROUND: In 2020, the Minnesota Department of Health (MDH) sent the City a notification indicating that when a system's population served is greater than 50,000 they are classified as a large system for compliance with the Lead and Copper Rule. The Environmental Protection Agency requires large systems to conduct a corrosion control study to determine and implement Optimized Corrosion Control Treatment (OCCT) when appropriate. The City collaborated with AE2S Engineers to conduct a corrosion study to identify corrosion issues in compliance with requirements enforced by MDH. The result of this effort identified three corrosion control recommendations that were proposed, including improved chlorination, water age control and improved communications with the community when collecting reliable samples. MDH approved the course of action outlined by AE2S for Apple Valley to achieve OCCT compliance, this includes the following actions: 1) Incorporate SCADA controlled chlorine feed on each well's breakpoint curve - (Currently developing with AE2S) 2) Renovate the Nordic Booster Station for control on water age 3) Develop a video to educate residents on first draw sample collection (Completed) One of the key drivers for the condition assessment of the Nordic Booster Station is the need to take action to reduce water age. Utilizing the Nordic Booster Station to pump water through the ground reservoir to the upper zone system will reduce water age in this sensitive area. BUDGET IMPACT: Phase 2 of the Booster Station Rehabilitation Project is budgeted for in the 2024 Public Works - Water Utility fund budget (5320.6735) $600,000. Budget Actual Costs to Date Stantec - electrical engineering $33,000 $32,723 AE2S - SCADA control engineering $14,500 $13,900 Equipment, Labor and controls $528,327 Contingency $25,000 $25,000 Totals $600,000 $71,000 ATTACHMENTS: Report Letter Report Agreement Agreement HE2s(R) Technical Memorandum To: The City of Apple Valley From: Steve Nelson Re: Apple Valley LCR OCCT Study Date: April 1, 2022 1 . Summary of Apple Valley Proposed LCR OCCT Plan The City of Apple Valley would like to propose a Lead and Copper Rule (LCR) optimal corrosion control treatment (OCCT) plan consisting of the following three pillars. i. Improved chlorine feed control using SCADA based controls—This will: 1. More reliably and consistently maintain a targeted free chlorine residual in the distribution system; and thereby 2. More reliably and consistently avoid nitrification related degradation of water quality in the distribution system. ii. Improved water age control through renovation and automation of the Nordic booster station —This will: 1. More reliably control water age; and thereby 2. More reliably and consistently avoid nitrification related degradation of water quality in the distribution system. iii. Improved communications with and vetting of First Draw Samplers —This will: 1. Help ensure that residents are informed and motivated to collect representative samples 2. Help ensure reliable first draw sampling 2. Background At the time of the promulgation of the Lead and Copper Rule (LCR), Apple Valley's population was below 50,000 so they were not required to conduct an Optimal Corrosion Control Treatment (OCCT) study. However, the city has since grown to a population greater than 50,000 so they will be required to conduct an OCCT study under the upcoming Revised Lead and Copper Rule. For more detail see the letter from the Minnesota Department of Health included in Appendix A. P05047-2020-005 Page 1 of 5 Think Big. Go Beyond. AEZSP www.ae2s.com Technical Memorandum Re: Apple Valley LCR OCCT Study April 1, 2022 3. Past Operational and First Draw Sampling Data The first step taken was to review the historic first draw lead and copper sampling data to look for any correlation with parameters including: • Season • Location • Age of Water • Treatment Methods and Chemicals There were no observable correlations between first draw lead and copper levels and any of these parameters. Even though Apple Valley has constituently complied with the Lead and Copper Rule levels, a decision was made to make a good faith effort to further optimize Apple Valley's corrosion control program. 4. The Three Pillars of Apple Valley's Proposed OCCT A break point curve study, a water age study, and ongoing communications planning, with regards to first draw sampling, helped Apple Valley identify the three key pillars which they believe will better enable them to protect public health and ensure representative sampling and reporting to the Minnesota Department of Health. Each of these items along with the proposed actions and anticipated benefits are outlined below: 1. Breakpoint Curves - Study 1. AE2S and Apple Valley developed Break Point Curves for each well with detectable ammonia levels. 2. Plan to incorporate SCADA controlled chlorine feed based on each well's Breakpoint Curve. This will enable Apple Valley to: a. More reliably and consistently maintain a targeted free chlorine residual in the distribution system; and thereby b. More reliably and consistently avoid nitrification related degradation of water quality and pH in the distribution system. 2. Water Age - Study i. AE2S modeled water age in the distribution system to identify areas where added control of water age might be beneficial 1. Modeling was performed for an average summer day using Apple Valley's distribution system model 2. The Nordic booster station will be renovated to better control water age as an automated operational booster station. P11293-2019-001 Page 2 of 5 Think Big. Go Beyond. EZS" www.ae2s.com Technical Memorandum Re: Apple Valley LCR OCCT Study April 1, 2022 3. This will enable Apple Valley to: a. More reliably and consistently control water age in the distribution system; and thereby b. More reliably and consistently avoid nitrification related degradation of water quality and pH in the distribution system. 3. Representative First Draw Sampling— Communications Planning i. AE2S and Apple Valley 1. Discussed the importance of representative first draw sampling; and 2. Brainstormed about ways to help ensure that residents are informed and motivated to collect representative samples. ii. Apple Valley's utilities staff is working with the Apple Valley communications department to: 1. Develop a video that relays the importance of and provides instructions/tips for collecting representative first draw samples 2. Develop a web-based application that allows for on-line verification that the said video was watched, understood and that the resident agrees to be an informed and supportive first draw sampler 3. Consider incentives which the city may be able to offer First Draw Samplers The breakpoint curve study included testing all raw well waters for ammonia, developing breakpoint curves for all wells with detectable ammonia levels, reviewing the breakpoint curves in light of water treatment plant operations, and current programing. The associated "City of Apple Valley— LCR OCCT Study and CL2:NH3 Study Progress Meeting Minutes and Technical Discussion of the Breakpoint Curves" dated January 315t, 2022, has been attached as Appendix B. Further details about the actions such as SCADA programming and chlorine feed equipment upgrades are outlined in this memo. The water age study found no observed correlation between water age and first draw lead and copper levels. However, a decision was made to upgrade the Nordic Booster Station to better control water age. 5. LCR OCCT Implementation Schedule The following is a tentative schedule that the City of Apple Valley would like to propose. 1. The proposed plan is to shoot for the Final OCCT Report to MDH by 4/30/21. Estimated interim dates include: i. Submittal of Draft OCCT Report by April 14th, 2022 ii. Submittal of Final OCCT Report by April 30th, 2022 P11293-2019-001 Page 3 of 5 Think Big. Go Beyond. EZSP www.ae2s.com Technical Memorandum Re: Apple Valley LCR OCCT Study April 1, 2022 2. Table 1, in the MDH's 12/11/20 OCCT letter to Apple Valley (included as Appendix A), summarizes EPA's guidance for implementing OCCT. i. The table below includes: 1. The EPA's "Table 1" requirements in the first two columns; as well as 2. Associated deadlines for Apple Valley's LCR compliance. a. Note that steps 2 through 6 will likely be completed prior to the tabulated deadlines. Table 1: EPA's guidance for completing optimal corrosion control treatment. Timetable for Completing Estimated Deadlines Requirement Corrosion Control Treatment for Apple Valley LCR Steps Compliance Step 1: System completes Within 18 months after the end of 18 mo. after MDH Corrosion Control Study. the monitoring period which 12/11/20 Letter 6/11/2022 triggered a study Step 2: Primary agency Within 6 months after study is 6 mo. after FINAL 4/30/22 designates OCCT. completed. OCCT Study 4 10/30/2022 Step 3: Systems installs Within 24 months after primary 24 mo. after MDH OCCT OCCT. agency's decision regarding type of Decision 4 10/30/2024 treatment to be installed. Step 4: System conducts Within 36 months after primary 36 mo. after MDH OCCT follow up monitoring for 2 agency designates OCCT. Decision 4 10/30/2025 consecutive 6 — month periods. Step 5: Primary agency Within 6 months of Step 4. 6 mo. after Step 4 designates OWQPs. Monitoring 4 4/30/2026 Step 6: System conducts The schedule for required Future Deadlines will be continued WQP and lead monitoring is based on whether the based upon Action Level and copper tap system exceeds an AL and/or exceedances monitoring. complies with OWQP ranges/minimums. P11293-2019-001 Page 4 of 5 Think Big. Go Beyond. EZSP www.ae2s.com Technical Memorandum Re: Apple Valley LCR OCCT Study April 1, 2022 9.0 Final Summary AE2S and Apple Valley developed Break Point Curves for each well with detectable ammonia levels. AE2S plans to continue to work with the city to incorporate SCADA Controlled chlorine feed based on each well's Breakpoint Curve. This will enable Apple Valley to more reliably and consistently maintain a targeted free chlorine residual in the distribution system; and thereby more reliably and consistently avoid nitrification related degradation of water quality and pH in the distribution system. AE2S modeled water age in the distribution system to identify areas where added control of water age might be beneficial. Modeling was performed for an average summer day using Apple Valley's distribution system model. It was determined that the Nordic booster station will be renovated to better control water age as an automated operational booster station. This will enable Apple Valley to more reliably and consistently control water age in the distribution system; and thereby more reliably and consistently avoid nitrification related degradation of water quality and pH in the distribution system. The city also plans to work with residents to improve knowledge and motivation of participants in collecting first draw water samples. Through improved communication with residents, the city is hoping to better ensure representative sampling and reporting to the Minnesota Department of Health. P11293-2019-001 Page 5 of 5 Think Big. Go Beyond. EZSP www.ae2s.com Appendix A Apple Valley LCR OCCT Study: Minnesota Department of Health Letter to City of Apple Valley Apple Valley LCR OCCT Study — Technical Memorandum ��►- DEPARTMENT %+ OF HEALTH Protecting, Maintaining and Improving the Health of Al! Minnesotans December 11, 2020 City of Apple Valley c/o Mr. Brian Skok, Water Superintendent 7100- 147th Street West Apple Valley, Minnesota 55124 Dear Brian: Subject: System Population Increase: Updates to lead and copper tap water sampling and optimal corrosion control treatment (OCCT) Your system's population is over 50,000. Your system is serving over 50,000 people, which means that your system is classified as a large system for the Lead and Copper Rule (LCR). The LCR of the Federal Safe Drinking Water Act requires public water systems to collect lead and copper samples. Collecting lead and copper samples helps to determine if faucet fixtures and household plumbing are contributing to the lead and copper levels in tap water. The population served by your system determines the number of samples that you are required to collect. You are required to provide optimal corrosion control treatment. The Environmental Protection Agency (EPA) requires that large systems conduct a corrosion control study to determine the optimal corrosion control treatment (OCCT)to be added to the system.This is a preventive measure against lead and copper exceedances. Once the study is completed, Minnesota Department of Health (MDH) will review and designate the final approved treatment. Prior to installing OCCT, your system must notify the public of the treatment change.This can be done by including information in your system's annual Consumer Confidence Report (CCR) or some other means approved by MDH. The goal is to notify the public that the OCCT is being added and of any potential water quality issues. It is important to note that the system continues to follow the LCR, and there is no exceedance or violation.Your system is not currently in violation of the LCR, and won't be as long as the system completes the OCCT steps according to the schedule. After your system installs the OCCT, you are required to increase lead and copper monitoring for two consecutive six-month periods. During the six-month monitoring, MDH will establish optimal water quality parameters (WQPs)to ensure safe drinking water is being provided to the system. Once the six-month monitoring periods are complete and the system is maintaining the lead and copper action levels with the new OCCT, MDH can reduce the monitoring as appropriate. Page 1 of 4 You must complete the optimal corrosion control treatment (OCCT) steps Refer to Table 1 below from EPA's Optimal Corrosion Control Treatment Evaluation—Technical Recommendations for Primacy Agencies and Public Water Systems for steps on implementing OCCT. Table 1. EPA's guidance for completing optimal corrosion control treatment (OCCT) Timetable for Completing Corrosion Control Corresponding section of Requirement Treatment Steps the document Step 1:System completes Within 18 months after the end of the monitoring Section 4.2.1 Corrosion Control Study. period which triggered a study Step 2: Primacy agency Within 6 months after study is completed Section 4.2.2 designates OCCT. Within 24 months after primacy agency's decision Step 3:System installs OCCT. Section 5.1 regarding type of treatment to be installed Step 4:System conducts follow- -`-'--_---- �___ _-__—_---------- -- ��-� -------- Within 36 months after primacy agency designates up monitoring for 2 consecutive Section 5.2 OCCT 6-month periods Step 5: Primacy agency Within 6 months of Step 4 Section 5.3 designates OWQPs Step 6:System conducts The schedule for required monitoring is based on continued WQP and lead and whether the system exceeds an AL and/or complies Section 5.4 copper tap monitoring with OWQP ranges/minimums Exhibit 4.9:Summary of CCT Requirements and Deadlines for Systems Serving>50,000 People(§141.81(e))1 MDH has reviewed.your system's situation and recommends the schedule shown in Table 2 on the following page. 1 Optimal Corrosion Control Treatment Evaluation Technical Recommendations for Primacy Agencies and Public Water Systems (PDF) (https://www.epa.Rov/sites/production/files/2016-03/documents/occtmarch2016.pdf1 Page 2 of 4 Table 2: MDH suggested timeline for corrosion control treatment (CCT) installation and water quality parameter (WQP) monitoring Step Taken Timeline for completionNotes 50k 50k Update Letter Sent Letter date: [12/11/2020] Corrosion Control Study Complete June 2022, [6/2022] Notify MDH once complete If your system has installed OCCT, MDH designates OCCT OCCT Designated by[07/2022] then you could begin six month monitoring early. • • System installs OCCT Notify MDH when complete. MDH will adjust WQP and lead and If OCCT is not yet installed,conduct OCCT Installed by[07/2024] copper monitoring schedules as triennial monitoring[06-09/2022] needed. Begin six month monitoring Six month rounds must be rounds,first being[07-12/2024] completed by[07/2025] Triennial lead and copper • • monitoring would have been MDH Designates WQP Monitoring. Designated WQP Monitoring must scheduled [06-09/2025].System System eligible for annual lead and begin by[01/2026] must complete annual monitoring copper monitoring. before returning to reduced schedule. This schedule is only a suggestion, and MDH is available to discuss the schedule further. If possible, MDH recommends Apple Valley complete the corrosion control timeline steps under its responsibility sooner than the scheduled deadline. Completing the steps early can allow the system to ultimately begin the six month monitoring rounds either before or during the regularly scheduled three year monitoring round, avoiding redundant lead and copper monitoring and saving costs of sampling. Approved methods of corrosion control treatment (CCT) include: • pH adjustment only • Corrosion control inhibitor only o Use a corrosion control inhibitor such as orthophosphate, an orthophosphate- polyphosphate blended product, or sodium silicates. ▪ Polyphosphate products alone are not considered a corrosion control inhibitor by EPA. • MDH suggests checking (at minimum) doses of 1 mg/L and 3 mg/L of orthophosphate as part of the study process. • Combination of pH adjustment and corrosion control inhibitor Page 3 of 4 Provide MDH with your OCCT option EPA recommends that systems use one of the demonstration study tools (pipe rig/loop, metal coupon, or partial system test)to meet CCT requirements. Your system must provide MDH with your recommended OCCT option along with the rationale for the recommendation and supporting documentation. You must also provide data and documentation detailing the chemical and physical restraints explaining why other treatments would not be as effective. After you have completed your corrosion control study, please provide the data and documentation to MDH for analysis and evaluation. MDH will use the data to set your WQPs and monitoring schedule after OCCT has been implemented. Your next round of lead and copper monitoring is currently scheduled for June, 2022. If you have any questions, please call Michael Bourland, at 651-201-5928, or Anna Schliep, at 651-201-4667, or email at michael.bourland@state.mn.us or anna.schliep@state.mn.us. Sincerely, Karla R. Peterson, P.E., Supervisor Community Public Water Supply Unit Environmental Health Division P.O. Box 64975 St. Paul, Minnesota 55164-0975 KP:bcl cc: Mr. Steve Nelson, Consulting Engineer—AE2S Anna Schliep, Lead in Drinking Water Coordinator, MDH, St. Paul Michael Bourland, Compliance Engineer, MDH, St. Paul Jessie Kolar, District Engineer, MDH, St. Paul, Page 4 of 4 Appendix B City of Apple Valley - LCR OCCT Study and C12:NH3 Study Progress Meeting Minutes and Technical Discussion of Breakpoint Curves Apple Valley LCR OCCT Study — Technical Memorandum City of Apple Valley— LCR OCCT Study and C12:NH3 Study Apple Progress Meeting Minutes & Discussion of Breakpoint Curves Valley January 31, 2022 Progress Meeting Minutes &Technical Discussion of Breakpoint Curves City of Apple Valley— LCR OCCT Study and C12:NH3 Study January 31, 2022 — 12:30 PM Apple Valley Water Treatment Plant and Public Works Conference Room Project Team Participants & Project Initials City of Apple Valley • BS — Brian Skok Utilities Superintendent • KZ -Kent Zimmerman Utilities Supervisor City of Apple Valley - Not Attending • RD Rogcr Dingman Forcman Water Operator • MS Matt Saam, PE Public Works Director • TM Tim McWilliams Water Technical Specialist AE2S • SN -Steve Nelson, PE Project Manager AE2S Team Members— Not Attending • NZ Nancy Ziegler Clients Service Manager • MB Mcghan Brockman Specialist • JP Jake Puffe Distribution System Modeler Agenda Items: (minutes in blue) (Action Items assigned by project initials in bold red italics) 1 . Well Water Ammonia (NH3) 1. 4 Wells: were not tested for NH3 i. W1, W2, W3 1. These wells never go to the WTP 2. A study is being done to see what the future use of these wells will be ii. W16 1. This well is not operational (no pump or controls) 2. Might be brought back on-line some day a. W16 will be part of the same study as W1, W2 and W3 2. 7 Wells: have non-detectable NH3 (<_ 0.1 !TALL) i. W10, W11, W12, W13, W18, W19, and W20 4 AE s Page 1 of 11 City of Apple Valley— LCR OCCT Study and C12:NH3 Study Progress Meeting Minutes & Discussion of Breakpoint Curves Apple Valley January 31, 2022 ii. No break point curves were developed for these wells 1. AP/SN - For future SCADA programming assume an NH3 concentration of 0.05 mg/L for each well with a non-detect result for NH3 3. 9 Wells: have low to high NH3 (NH3 >0.1 mg/L) i. Break Point Curves were developed for all 9 of these wells ii. Low ammonia level wells (NH3 of 0.1 —0.2 mg/L) 1. W4, W6, W7, W8, W9, W17 a. W4 and W8 (>0.63 ug/L and >1.13 ug/L, respectively) i. Have detectable PFOS levels and are not being used b. Stock C12 Solution A (-0.2 mg per mL) was used for dosing these wells when creating the break point curves iii. Medium ammonia level wells (NH3 of 0.21 —0.60mg/L) 1. W5 a. Stock C12 Solution B (-0.4 mg per mL) was used for dosing this well when creating the break point curves i. NOTE: Stock Solution B was also used to address the 1:1 (C12: Fe) demand imposed by raw iron levels in each well (Fe of 0.21 —0.59 mg/L). The 1 mL dose was added to each well sample just prior to the 12 1 mL does for Break Point Curve testing. iv. High ammonia level wells (NH3 of 0.61 — 0.80 mg/L) 1. W14, W15 (both Mt. Simon Wells) a. Stock C12 Solution C (-0.75 mg per mL) was used for dosing these well when creating the break point curves 2. Break Point Curve - Data 1. Raw Water Quality and Stock Solutions used for wells with NH3 are summarized in the following table 4%, A - Page 2 of 11 City of Apple Valley- LCR OCCT Study and C12:NH3 Study Apple Progress Meeting Minutes & Discussion of Breakpoint Curves Valley January 31, 2022 Well No. NH3 NH3-N Fe Mn 4 0.13 0.11 0.29 0.137 6 0.19 0.16 0.24 0.106 Stock CII Solution A 7 0.2 0.16 0.36 0.124 8 0.14 0.12 0.26 0.097 9 0.14 r 0.12 0.21 0.106 17 0.18 0.15 0.40 0.105 Stock C12 Solution 8 5 0.27 0.22 0.56 0.040 Stock C12 Solution C 14 0.75 0.62 0.59 0.037 15 0.78 0.64 0.40 0.095 2. Doses of Chlorine were then added for: i. Fe (1 mL) 1. of "Stock C12 Solution A" ii. NH3 (1 mL- 12 mLs) 1. of the "Stock C12 Solution" A, B, or C as designated in the table below 2. The resulting C12:NH3-N ratio for each dose (1 mL- 12 mLs) was then calculated and these ratios are tabulated below Ratios of C12:NH3-N for indicated mk of designated solution added 2 3 4 5 6 7 8 9 10 11 12 2.90 4.92 6.93 8.94 10.95 12.95 14.95 16.94 18.93 20.92 22.90 24.88 2.30 3.68 5.06 6.44 7.81 9.18 10.55 11.91 13.27 14.63 15.99 17.34 Stock Cl2 Solution A _1.46 2.77 4.08 5.39 6.69 7.99 9.29 10.59 11.88 13.17 14.46 15.74 2.95 4.83 6.70 8.56 10.43 12.29 14.14 15.99 17.84 19.68 21.52 23.36 3.38 5.26 7.13 9.00 10.86 12.72 14.57 16.43 18.27 20.12 21.96 23.79 1.35 2.81 4.26 5.72 7.17 8.61 10.05 11.49 12.93 14.37 15.80 17.22 Stock Cl2 Solution 8 0.93 2.65 4.37 6.09 7.80 9.50 11.21 12.91 14.60 16.30 17.99 19.67 Stock Cl2 Solution[ 1.15 2.63 4.10 5.58 7.05 8.52 9.98 11.44 12.90 14.35 15.81 17.26 1.40 2.82 4.24 5.66 7.07 8.48 9.89 11.30 12.70 14.10 15.49 16.89 Note:Prior to theses doses,l mL of Stock Solution B was added to each sample to address 1:1(C12:Fe)demand.Ratios above are adjused for over or under feed. 3. For each of the 12 doses (1 mL- 12 mL) the following parameters were tested and plotted (as a function of the C12:NH3-N ratio) to develop the break point curves for all 9 wells i. Total Ammonia ii. Free Ammonia iii. Mono-chloramine iv. Total Chlorine v. Free Chlorine A Page 3 of 11 City of Apple Valley- LCR OCCT Study and C12:NH3 Study Apple Progress Meeting Minutes & Discussion of Breakpoint Curves Valley January 31, 2022 4. The Percent Free Chlorine (Free Chlorine/Total Chlorine) was also calculated and plotted on the Break Point Curves 5. The resulting Break Point Curve for W5 is pasted below as an example Breakpoint Test Results 1......... _._.. ------ ------ ---.__ _._._ --- ...2.7$ ------ I I 4 -' ' ,_ , ', . , z.a _t �� 1.f Ill .62 8 1.56 1 ' 1.5 139- -- I 'PI 1.2 �e ' ' 131 *- 092 1 93. 11.00 1 %% 1 a67 -' o.7s s ii.7oI o,4 o.a4000000 0. .0s 00 0 .11 01 1 0.1 0' ,1 .1 1 U, ■, ■ ■ ■ 400; 1 ■ .ao 1 � .00 .Oo 11.4.00 � .ao � .00 i 000 0.93 2.65 : 4.37• 6.09 7.10 9.50 11.21 12.91 : 14.60 16.30 17.99 19.67 •Free Chlorine(mg/L) ■Total Chlorine(mg/L) ■Mono-Chioramine(mg/L) •%Free Total Ammonia•1.11(mg/L) •Free Ammonia•10(mg/L) r C12:NH3-N-3.5 ;I C12:NH3-N=4.66 h C12:NH3-N-7.80 Cl2:NH3-N-14.11 (80%Free C12) h 3. Break Point Curve - Combined Chlorine 1. Monochloramine - Is the preferred form of combined chlorine in the WTP and in the distribution system. Benefits of monochloramine include: i. Less volatile form of combined chlorine ii. Less smell and breathing hazard in the WTP and distribution system iii. Less corrosion of materials in the WTP and distribution system Breakpoint Test Results Monoch`Ioramine Hump Di & Tri 2.39 Chloramine 1 I I rea to Avoid 1.62. , . I • 81.56 -1-39 1 _7 1.2 I .0I0 0 00.00ii1 05 0.0 .07 0.1 .11 al .11 0.1 1.11 m 1 • IL 1 ■ • 11 .°° I • L.00 I 0.00 0.93 2.65 : 4,37: 6.09 7.S0 9.50 ■Free Chlorine (mg/L) ■Total Chlorine(mg/L) ■Mono-Chloramine(mg/L) i r C12:NH3-N = 3.5 I . N C12:NH3-N =4.66 'I h nA Page 4 of 1 1 •• City of Apple Valley— LCR OCCT Study and C12:NH3 Study Apple Progress Meeting Minutes & Discussion of Breakpoint Curves Valley January 31, 2022 2. Monochloramine Hump—The portion of the Break Point curve where Monochloramine is approaching the highest levels. This can be a good operating target for pre-filter water in a WTP because: i. It achieves the benefits of Monochloramine listed above ii. The higher levels of combined chlorine help prevent unwanted biological activity in the filters iii. See above example from W5 Breakpoint Curve 3. 3.5:1 Cl2:NH3-N ratio - i. For 9 Wells w/NH3—The 3.5:1 chlorine to ammonia ratio appeared to correspond with a decent Monochloramine Hump location on all 9 Break Point Curves. ii. For 7 Wells w/non-detectable NH3—The 3.5:1 chlorine to ammonia ratio would not achieve sufficient combined chlorine levels to adequately deter biological activity, unless consistently blended with other high ammonia wells. 4. Apple Valley's Goals for Well Operations— i. Do not want to be limited to running certain combinations of wells based on ammonia levels ii. Want to evenly distribute the workload between all the wells 5. Apple Valley's Decision Regarding Chlorine Levels in their Water System— i. Will not target a Monochloramine level in the WTP ii. Need to avoid Di &Tri Chloramine in the WTP and the distribution system iii. Will target a free chlorine residual in the WTP 4. Breakpoint Curve — Free Chlorine 1. For W5 the breakpoint occurs at a CI: NH3-N ratio of about 7.8 i. So, for W5 1. Chlorine has to be added a to meet the iron demand a. Assuming typical —1:1 C12: Fe ratio b. Fe = 0.56 mg/L c. C12 needed —0.56 mg/L 2. Then chlorine has to be added to reach the breakpoint a. 7.8:1 C12:N3-N ratio b. NH3-N = 0.22 mg/L c. C12 needed = 1.76 mg/L A Page 5 of 11 City of Apple Valley- LCR OCCT Study and C12:NH3 Study Apple Progress Meeting Minutes & Discussion of Breakpoint Curves Valley January 31, 2022 3. Then chlorine has to be added to reach target Free Residual (see example below for W5) Breakpoint Test Results Breakpoint :411( C12:Free Cl2 = 1:1 :41 (Adding 1.2--> Free Cl2 = 1.2 mg/L) 1.67„ .- ' t .33 . ' 1.37 I 0.92 I u.93� � ' 1 0.82 ♦ ♦ 1 I 0.67 0.1 6 - ' 0.75 I u. ' 0.41 0.44 1.14 0. , 0.00 'i_11 0.00 1113 0.00 - 0.00 i4 0.00 7.10 9.50 11.21 12.91 : 14.60 ;mg/L) •Mono-Chloramine(mg/L) %Free Total Ammonia * 10 (mg/L) a. Apple Valley staff estimated target to be 1.2 mg/L Free Chlorine residual leaving the WTP b. CL2: Free CI (after Breakpoint) = 1:1 c. Cl2 needed = 1.2 mg/L 4. Total Chlorine Demand (TCD) a. TCD = Fe Demand + Breakpoint Demand + Free Target b. TCD = 0.56 + 1.76 + 1.2 = 3.52 mg/L i. If target 0.5 mg/L free CI in the WTP ii. Then final post-filter feed would be 0.7 mg/L (1.2 -0.5) 2. Total Chlorine Demand for other wells is determined in similar fashion 5. Breakpoint Curve - SCADA Programming 1. The Total Chlorine Demands for all wells can be calculated using C12:NH3-N ratios from the Breakpoint Curves for each well i. Similar to the example calculation presented in the above Section for W5 2. SCADA can be programmed to calculate the cumulative chlorine feeds, for both pre and post filter roto-meters, based on: 4 A Page 6 of 11 City of Apple Valley— LCR OCCT Study and C12:NH3 Study Apple Progress Meeting Minutes & Discussion of Breakpoint Curves Valley January 31, 2022 i. Target(s) on the Breakpoint Curve ii. For each well 1. Raw iron level 2. Flowrate of the well (from the wells flow meter) 3. C12:NH3-N level to reach chlorine target on the wells Breakpoint Curve 4. Target Free C12 in the WTP 5. Target Free C12 leaving the WTP BS/AP/SN—Start planning and scoping the "Breakpoint Curve - SCADA Programming" BS/AP/SN—Add water quality data (Fe, Mn, NH3) for the other wells with non-detect NH3 results to the data for "Breakpoint Curve—SCADA Programming" 3. KZ— may need to send Fe/Mn for: "7 Wells: have non-detectable NH3 (<_ 0.1 mg/L)" i. W10, W11, W12, W13, W18, W19, and W20 6. Breakpoint Curve — Chlorine Feed Equipment Needs 1. The feed equipment must be capable of achieving the required feed rate (ppd) for any combination of wells and feed rates the SCADA Programming may call for. i. For example: 1. Low flow of any 3 wells at a time? —3,000 gpm? 2. High flow of up to 14 wells at a time? —19,000 gpm? BS/SN— Include chlorination equipment assessment and any required updates as part of the "Breakpoint Curve - SCADA Programming" scope NOTES: • During the summer of 2021, the 200 ppd pre-filter rotometer could not keep up with required chlorine feed • During the summer of 2021, the500 ppd rotometer could not feed 500 ppd, likely due to inadequate pressure 7. LCR OCCT Progress 1. Breakpoint Curves - Study 1. AE2S and Apple Valley developed Break Point Curves for each well with detectable ammonia levels. 2. Plan to incorporate SCADA controlled chlorine feed based on each well's Breakpoint Curve. This will enable Apple Valley to: a. More reliably and consistently maintain a targeted free chlorine residual in the distribution system; and thereby 4 A Page 7 of 11 •• City of Apple Valley— LCR OCCT Study and C12:NH3 Study Apple Progress Meeting Minutes & Discussion of Breakpoint Curves Valley January 31, 2022 b. More reliably and consistently avoid nitrification related degradation of water quality and pH in the distribution system. 2. Water Age - Study i. AE2S modeled water age in the distribution system to identify areas where added control of water age might be beneficial 1. Modeling was performed for an average summer day using Apple Valley's distribution system model 2. The Nordic booster station will be renovated to better control water age as an automated operational booster station. 3. This will enable Apple Valley to: a. More reliably and consistently control water age in the distribution system; and thereby b. More reliably and consistently avoid nitrification related degradation of water quality and pH in the distribution system. 3. Representative First Draw Sampling— Communications Planning i. AE2S and Apple Valley 1. Discussed the importance of representative first draw sampling; and 2. Brainstormed about ways to help ensure that residents are informed and motivated to collect representative samples. ii. Apple Valley utilities staff is working with the Apple Valley communications department to: 1. Develop a video that relays the importance of and provides instructions/tips for collecting representative first draw samples 2. Develop a web-based application that allows for on-line verification that the said video was watched, understood and that the resident agrees to be an informed and supportive first draw sampler 3. Consider incentives which the city may be able to offer First Draw Samplers 8. LCR OCCT Plan 1. Apple Valleys proposed Optimal Corrosion Control Treatment (OCCT) will consist of: i. Improved chlorine feed control using SCADA based controls—This will: 1. More reliably and consistently maintain a targeted free chlorine residual in the distribution system; and thereby 2. More reliably and consistently avoid nitrification related degradation of water quality in the distribution system. 4 A Page 8 of 11 City of Apple Valley— LCR OCCT Study and C12:NH3 Study Apple Progress Meeting Minutes & Discussion of Breakpoint Curves Valley January 31, 2022 ii. Improved water age control through renovation and automation of the Nordic booster station —This will: 1. More reliably control water age; and thereby 2. More reliably and consistently avoid nitrification related degradation of water quality in the distribution system. iii. Improved communications with and vetting of First Draw Samplers—This will: 1. Help ensure that residents are informed and motivated to collect representative samples 2. Help ensure reliable first draw sampling 9. LCR OCCT Implementation Schedule 1. The proposed plan is to shoot for the Final OCCT Report to MDH by 4/11/21. Estimated interim dates include: i. Call with MDH in February 2022 ii. Submittal of Draft OCCT Report in March 2022 iii. Submittal of Final OCCT Report by April 11, 2022 2. Table 1, in the MDH's 12/11/20 OCCT letter to Apple Valley, summarizes EPA's guidance for implementing OCCT. i. The table below includes: 1. The EPA's "Table 1" requirements in the first two columns; as well as 2. Associated deadlines for Apple Valley's LCR compliance. a. Note that steps 2 through 6 will likely be completed prior to the tabulated deadlines. 4%, A - Page 9 of 11 • •• City of Apple Valley— LCR OCCT Study and C12:NH3 Study Apple Progress Meeting Minutes & Discussion of Breakpoint Curves Valley January 31, 2022 Table 1. EPA's guidance for completing optimal corrosion control treatment (OCCT) Timetable for Completing Corrosion Control Estimated Deadlines Requirement for Apple Valley LCR Treatment Steps Compliance Step 1:System completes Within 18 months after the end of the monitoring 18 mo.after MDH 12/11/20 Corrosion Control Study. period which triggered a study Letter 4 6/11/2022 Step 2: Primacy agency Within 6 months after study is completed 6 mo.after FINAL 4/11/22 designates OCCT. OCCT Study 4 10/11/2022 Within 24 months after primacy agency's decision 24 mo.after MDH OCCT Step 3:System installs OCCT. regarding type of treatment to be installed Decision 4 10/11/2024 • Step 4:System conducts follow- Within 36 months after primacy agency designates 36 mo.after MDH OCCT up monitoring for 2 consecutive OCR Decision 4 10/11/2025 6-month periods Step 5: Primacy agency Within 6 months of Step 4 6 mo.after Step 4 designates OWQPs Monitoring 4 4/11/2026 Step 6:System conducts The schedule for required monitoring is based on Future Deadlines will be continued WQP and lead and whether the system exceeds an AL and/or complies based upon Action Level copper tap monitoring with OWQP ranges/minimums exceedances SN/BS - Question for LCR sampling: "Is there the potential to do the first set of the "Step 4" OCCT Study sampling as part of the regular LCR 3 monitoring round; per the following sentence clipped from the MDH's 12/11/20 OCCT letter to Apple Valley. This schedule is only a suggestion,and MDH is available to discuss the schedule further. If possible, MDH recommends Apple Valley complete the corrosion control timeline steps under its responsibility sooner than the scheduled deadline.Completing the steps early can allow the system to ultimately begin the six month monitoring rounds either before or during the regularly scheduled three year monitoring round,avoiding redundant lead and copper monitoring and saving costs of sampling. AE S Page 10 of 1 1 City of Apple Valley- LCR OCCT Study and C12:NH3 Study Apple Progress Meeting Minutes & Discussion of Breakpoint Curves Valley January 31, 2022 10. LCR OCCT Study & C12:NH3 Study Outstanding Issues List Brian Skok/Steve Nelson Outstanding Issues List (OIL) Apple Valley OCCT NH3 Study X Item Date C Dons Uri PrioEi Person 0 Question/Comment/ToDo I 11 2/23/2022 O 1 1 BS/AP/SN SCADA Breakpoint Programming-Start planning and scopingthe"Breakpoint Curve- SCADA Programming". BS to provide direction on desired time frame. 12 2/23/2022 ^ 1 1 BS/AP/SN SCADA Breakpoint Programming-Include chlorination equipment assessment and ` , any required updates as part of the"Breakpoint Curve-SCADA Programming" scope. BS to provide direction as to desire to keep SN in the communications/assessments with Vessco. 13 2/23/2022 O 1 1 AP/SN SCADA Breakpoint Programming-Add water quality data(Fe,Mn,NH3)for the wells with non-detect NH3 results(W10,W11,W12,W13,W18,W19,W20)to the data for "Breakpoint Curve—SCADA Programming". 14 2/23/2022 O KZ SCADA Breakpoint Programming-Send SN water quality data(Fe and Mn)for the wells with non-detect NH3 results(W10,W11,W12,W13,W18,W19,W20). 15 2/23/2022 O 3 1 AP/SN SCADA Breakpoint Programming-For SCADA programming assume an NH3 concentration of 0.05 mg/L for each of well with a non-detect(<0.1 mg/L)result for NH3. (W10,W11,W12,W13,W18,W19,W20) 16 2/30/22 O 1 1 SN LCR OCCT Study-Teams call MDH to go through the study progress and planned OCCT components. SN-inquire about Step 4 Sampling as part of 3-year samples. 17 3/11/2022 Q 2 1 SN/BS/KZ LCR OCCT Draft Report-Submit to MDH and review via Team's call. 18 4/11/2022 — 3 1 SN/BS/KZ LCR OCCT Final Report-Incorporate MDH comments and submit final report. AE S Page 11 of 11 M1DEPARTMENT OF HEALTH Protecting, Maintaining and Improving the Health of All Minnesotans 6/14/2022 Apple Valley City Council c/o Ms. Pamela Gackstetter, City Clerk Apple Valley Municipal Center 7100 147th Street West Apple Valley, MN 55124-9016 SUBJECT: MDH Approval for Corrosion Control Treatment Actions At the end of 2020, MDH had sent a letter to Apple Valley notifying the system of the requirement to implement optimized corrosion control treatment (OCCT). Under the current rule, when a system's population exceeds 50,000 the system is classified as a large system for the Lead and Copper Rule. The Environmental Protection Agency (EPA) requires that large systems conduct a corrosion control study to determine and implement OCCT. Since then, Apple Valley has collected corrosion control data and assessed their distribution to determine what could further optimize their treatment in terms of corrosion control. The system has proposed the following actions to MDH as a course to achieve OCCT and comply with the rule: 1. Incorporate SCADA controlled chlorine feed on each well's breakpoint curve 2. Renovate the Nordic booster station for better control on water age 3. Develop a video to educate residents on first draw sample collection MDH approves this course of action for Apple Valley to update their treatment to achieve OCCT. Once the system completes these actions, MDH will adjust the system's monitoring to determine if and how the treatment changes have improved the corrosion control. MDH has updated the schedule it had initially sent with the 2020 letter to what the schedule will allow if the system were to begin working on these changes on the following page. MDH is available to provide any necessary assistance while you are completing your treatment updates. Apple Valley should continue to communicate with MDH regarding update progress and completion dates so that MDH can adjust the monitoring An equal opportunity employer Apple Valley Page 2 6/14/2022 PWSID 1190001 Table 2: MDH suggested timeline for corrosion control treatment (CCT) installation and water quality parameter (WQP) monitoring Step Taken Timeline for completion Notes 50k Update Letter Sent Letter date: [12/7/2020] Corrosion Control Study Complete June 2022, [6/2022] Notify MDH once complete If your system has installed MDH designates OCCT OCCT Designated by OCCT, then you could begin [07/2022] six-month monitoring early. System installs OCCT Notify MDH when complete. If OCCT is not yet installed, OCCT Installed by [07/2024] MDH will adjust WQP and lead conduct triennial monitoring and copper monitoring [06-09/2022] schedules as needed. Begin six-month monitoring Six-month rounds must be rounds, first being [07-12/2024] completed by [07/2025] Triennial lead and copper MDH Designates WQP monitoring would have been Monitoring. System eligible for Designated WQP Monitoring scheduled [06-09/2025]. annual lead and copper must begin by [01/2026] System must complete annual monitoring. monitoring before returning to reduced schedule. Your next round of lead/copper monitoring is scheduled for June, 2024. If you have any questions, please call Michael Bourland at 651/201-5928, or email at michael.bourland@state.mn.us. Sincerely, • Karla R. Peterson, P.E., Supervisor Community Public Water Supply Unit Environmental Health Division P.O. Box 64975 St. Paul, Minnesota 55164-0975 cc: Water Superintendent Michael Bourland, Compliance Engineer Jessie Kolar, Metro District Office, District Engineer Steve Nelson, Consulting Engineer—AE2S APPLE VALLEY BOOSTER STATION Stantec Apple Valley Booster Station Condition Evaluation Report November 11, 2022 Prepared for: City of Apple Valley, MN Prepared by: Ryan Capelle, P.E. Daryl Kirschenman, P.E. Justin Fasching, P.E. APPLE VALLEY BOOSTER STATION This document entitled Apple Valley Booster Station Condition Evaluation was prepared by Stantec for the account of Apple Valley, MN. Any reliance on this document by any third party is strictly prohibited. The material in it reflects Stantec's professional judgment in light of the scope, schedule and other limitations stated in the document and in the contract between Stantec and the Client. The opinions in the document are based on conditions and information existing at the time the document was published and do not take into account any subsequent changes. In preparing the document, Stantec did not verify information supplied to it by others. Any use which a third party makes of this document is the responsibility of such third party. Such third party agrees that Stantec shall not be responsible for costs or damages of any kind, if any, suffered by it or any other third party as a result of decisions made or actions taken based on this document. Prepared by (signature) Justin Fasching, P.E. r�J qv Reviewed by_ 77 __ (signature) Daryl Kirschenman P.E. Approved by 461d4L- (signature) Ryan Capelle, P.E. APPLE VALLEY BOOSTER STATION Table of Contents EXECUTIVE SUMMARY 2 1.0 INTRODUCTION 2 2.0 ARCHITECTURAL 3 3.0 ELECTRICAL 3 4.0 MECHANICAL 4 5.0 PROCESS 5 6.0 SUMMARY 6 6.1 ARCHITECTURAL 6.2 ELECTRICAL 6.3 MECHANICAL 6.4 PROCESS LIST OF APPENDICES APPENDIX A—ARCHITECTURAL PHOTOS 1 APPENDIX B — ELECTRICAL PHOTOS 2 APPENDIX C — MECHANICAL PHOTOS 3 APPENDIX D — PROCESS PHOTOS 4 APPENDIX E — PUMP DATA 5 APPENDIX F — SCANNED RECORD PLANS 6 APPENDIX G — COST ESTIMATE 7 1 APPLE VALLEY BOOSTER STATION EXECUTIVE SUMMARY In May 2022, Stantec visited the City of Apple Valley Booster Station and evaluated the condition of the facility. This report summarizes Stantec's findings and provides preliminary cost estimates for repairs and equipment upgrades. Shop drawings obtained from the City for the existing equipment have been reviewed. The intent of this report is to provide the City of Apple Valley with the information necessary to allocate funds for upcoming facility improvements. Stantec appreciates the opportunity to work with Apple Valley and welcomes any questions the City may have. One of the key drivers for this condition assessment is the need to take action to reduce water age based upon the findings from a recent corrosion control study. Improvements to mitigate water age are required to be implemented by 2024. 1 .0 INTRODUCTION The City of Apple Valley constructed the original Booster Station in 1975. While the facility itself is still operational, there are components of the facility that are in need of replacement or significant upgrade. In May 2022, Stantec visited the facility and evaluated the condition of the existing Booster Station with respect to process, architectural, mechanical, and electrical perspectives. This report summarizes Stantec's findings and provides preliminary cost estimates for repairs and equipment upgrades. The costs provided are based on general knowledge of the work. Not all costs have been researched or verified with equipment suppliers or manufacturers. Previous bid prices from similar projects have been utilized as the basis of cost estimates. Cost estimates assume work is being performed in a single bid contract. Splitting the work into smaller projects could increase or decrease the overall costs based on the procurement method employed, the economy of scale and the payment of multiple mobilization fees. The predictions made herein are not definitive but reflect Stantec's collective professional judgement to anticipate future outcomes. Professional standards have been applied where relevant. Please note that evaluations are based on existing regulations. Potential future regulations or changes to water quality requirements were not considered. The critical features of the Booster Station are considered to be the High Service Pumps and the Motor Control Center. These two items need to be replaced to ensure the longevity and reliability of the Booster Station. Other architectural items are important but not critical to operation and reliability. Items such as brush removal, driveway replacement, pressure washing and sealing the masonry, and painting are cosmetic, but are in need of attention. For the purposes of this report costs have been included for these non- essential items. 2 APPLE VALLEY BOOSTER STATION Further discussions with city staff can define the final scope of a future project verses maintenance that the City can perform with city staff after requesting direct quotes from local vendors. ARCHITECTURAL Stantec observed the following conditions at the Apple Valley Booster Station: Architectural photos are located in Appendix A. 1. Exterior masonry walls: The exterior brick is in fair condition. Minor tuck pointing could be completed, but the walls need to be pressure washed and resealed. Vent openings not in use should be sealed permanently. 2. Roof: The current roof was replaced in 1997 with a 60 Mil EPDM membrane that was glued in place and it has served its useful life. Although no leaks are reported the roof is 25 years old and should be replaced with a new membrane. The original warranty for this roof was a 10-year warranty for labor and materials. 3. Prefinished metal fascia: The metal fascia is also 25 years old. It is recommended that the fascia be replaced as one project with the roofing system. Flashing and fascia should be replaced as one project 4. Doors: Service doors and frames are in fair condition and appear to be functioning. Door closures are in need of replacement. 5. Caulking: The City has reported mice in the building and has spray foamed every visible joint. Mice keep getting into the building. All joints and penetrations need to be resealed. 6. Interior: The interior walls and the ceiling are painted and showing signs of fading, staining and deterioration. It is recommended that the interior walls and ceilings be repainted 3.0 ELECTRICAL Stantec observed the following conditions at the Apple Valley Booster Station. Electrical photos can be found in Appendix B. 1. Electric service: The electric service to the booster station is 400 amp, 480Y/277 volt, 3 phase, 4 wire. The transformer is pad mounted (see photo B-3 in Appendix B). 2. Generator: The Booster Station has a functioning generator on site. The generator was installed in 1993 and was not part of the original 1975 project. The generator is a Caterpillar 225 KW diesel generator. The generator is supplied with a 400 amp. automatic transfer switch, modular control panel. The equipment is housed in a custom enclosure and is reported to function 3 APPLE VALLEY BOOSTER STATION correctly. Since this is a back up to the primary service, it is recommended that this generator remain in service. Cosmetic cleaning and painting could be incorporated into a maintenance schedule as well as monthly operational checks (see photo B-3 in Appendix B). 3. Electric Service: The existing 400amp service entrance switchboard is located inside the generator enclosure. It contains the existing main disconnect and the automatic transfer switch. The switchboard is in good condition and should be retained, however, we would recommend that it be thermally imaged to ensure there are no issues with connections or components. The main switchgear should be replaced due to current condition and restricted availability of replacement parts. 4. Motor control center: The motor control center is original Aquatrol equipment from 1975. Due to the age of this equipment, a complete replacement is recommended. The new MCC would include variable frequency drives for the booster pumps. It would also include branch circuit breakers and starters for existing equipment as well as a lighting transformer and panelboard. Consideration should be given to wall mounted variable frequency drives. 5. Telemetry controls: Telemetry to the Booster Station is an Automatic Systems panel installed as part of the water plant upgrades. It is recommended that the telemetry panel remain in service, however consideration should be given to upgrading the PLC to an Allen-Bradley CompactLogix PLC. The existing PLC is an Allen-Bradley MicroLogix 1100 series which is no longer supported. The panel in the Booster is currently informational only. The control capability will be expanded to provide additional controls for the Booster Station locally and at the SCADA master. 6. Lighting: The interior and exterior lights are in poor condition. It is recommended that the existing lights be replaced with LED lights. 7. Conduit and wiring: The conduit and wiring are in fair condition. Conduits can be evaluated on an individual basis to determine what components need to be replaced. All wiring should be replaced when the MCC/Service is replaced. 8. Receptacles: Receptacles in the facility are in fair condition. Receptacles can be evaluated on an individual basis to determine which receptacles need to be replaced. 4.0 MECHANICAL The condition of the equipment was evaluated based on visual inspection and discussion with the operator during our site visit in May 2022. Equipment was not disassembled, and destructive testing means were not employed. Typical equipment life is based on the research and guidelines of ASHRAE (American Society of Heating, Refrigeration, and Air Conditioning Engineers)and BOMA(Building Owners and Managers Association International). Remaining life estimates are based on professional 4 APPLE VALLEY BOOSTER STATION experience. Stantec observed the following conditions at the Apple Valley Booster Station. Please find mechanical photos in Appendix C. 1. Cooling: The Pump and Control Room is cooled with an air blower unit and exterior condensing unit. Shop drawings were not provided for the air conditioners, but it is understood that the units were not part of the original design and appear to be in fair condition. No problems with the existing equipment were identified. 2. Heating: The electric unit heater is 12 KW and appears to be original equipment. Due to the age of this heater, it is recommended that it be replaced with a new heater of similar size. 3. Penetrations: Ventilation fan openings and roof fan penetrations should be sealed permanently. The intake louver, roof top fan, and original cooling unit were replaced with the fan coil and condensing unit see photo's C-1 and C-2. In Appendix C) 5.0 PROCESS A considerable amount of the process equipment is from the original construction of the facility, and some equipment has exceeded its expected useful life. Stantec observed the following conditions at the Apple Valley Booster Station. Process photos are available in Appendix D. 1. Process piping: Process piping is in acceptable condition, but some segments and flanges require sandblasting and repainting. The same is true of the supports. 2. Process valves: The valves at the facility are operated regularly. The City did not report any valves are inoperable. However, due to the age of the valves it is recommended that the isolation shut off valves on the inlet and discharge side of the High Service Pumps be replaced. 3. Surge control valve: The original equipment Parco Control Valve are not operational. These valves have served their useful life and can be replaced with a new surge valve, an electrically operated valve, or other cushioned check valve. The installation of Variable Frequency Drives (VFDs), which can control starting and stopping speeds of the pumps, eliminates the need for a surge control system. 4. High Service Pumps: The existing pumps are Aurora Model 411 horizontal split case pumps. The High Service Pumps have a capacity of 2000 GPM at 154 ft. total dynamic head. These pumps were installed as part of the original project in 1975. The City obtained quotes for pump inspections and repairs in 2019 from Braun Pump and Keys Well. A purchase order was issued to Braun Pump to inspect and replace bearings and to inspect the motor. Based on these 2019 repairs the pumps should continue to be operational for some time, but it is difficult to estimate their longevity. 2019 repair costs totaled approximately $10,000/pump. The pump performance should be verified during the design process and/or 5 APPLE VALLEY BOOSTER STATION through operation. The extent of wear present within the pumps could be considered as part of a future improvements project. The current sales representative for Aurora pump has indicated these pumps are still manufactured and it is still a very popular pump. Replacing existing pumps in kind with new pumps with NSF 61 certification would be in the $57,000 per pump range plus installation costs. To keep lead out of drinking water, NSF 61 certification requires a maximum lead content of pump components to 8% lead. 5. Ground reservoir: The ground reservoir is in use. This report did not evaluate the condition of the existing ground storage reservoir. 6.0 SUMMARY 6.1 ARCHITECTURAL The building exterior envelope is in fair to good condition. The recommended repairs should be performed as part of a larger rehabilitation project or City staff could obtain direct quotes for the architectural repairs. 6.2 ELECTRICAL Generally, the major pieces of electrical equipment (service, motor control center, and controls) are functioning but have exceeded normal operational life. It is recommended that the entire motor control equipment be replaced with new equipment. This equipment replacement is required to maintain the reliability of the Booster Station. The new system would include new service entrance, VFDs, and phase monitors. The generator enclosure should be reconditioned. The service entrance switchboard inside the generator enclosure should be thermally imaged to test for any un foreseen issues with connections or components. It is recommended that the existing Automatic Systems telemetry system remain in service but the PLC be upgraded. Existing lights would be replaced with LED lighting. 6.3 MECHANICAL It is recommended that the existing air conditioning cooling system remain in service and the electric heaters be replaced. Existing mechanical openings no longer in use should be permanently sealed. 6 APPLE VALLEY BOOSTER STATION 6.4 PROCESS While the facility still is still capable of being operated, there are important components of the system that have exceeded their useful life and replacement is recommended. The most significant item is the High Service Pumps. While the repairs made to the pumps in 2019 will extend their useful life, it is difficult to evaluate how much longer they will last. Further, new pumps would use materials compliant with NSF 61 standards intended to reduce lead in drinking water. Evaluation of pump capacity and condition of internal materials should be considered. Stantec recommends that the City begins allocating funds to replace them. Also, new pumps operating on VFDs would eliminate the need for a surge control system. Please note that replacing items piecemeal would ultimately be more expensive than a comprehensive facility upgrade. 7 APPLE VALLEY BOOSTER STATION APPENDIX A - ARCHITECTURAL PHOTOS APPLE VALLEY BOOSTER STATION APPENDIX B - ELECTRICAL PHOTOS APPLE VALLEY BOOSTER STATION APPENDIX C - MECHANICAL PHOTOS APPLE VALLEY BOOSTER STATION APPENDIX D - PROCESS PHOTOS APPLE VALLEY BOOSTER STATION APPENDIX E - PUMP DATA APPLE VALLEY BOOSTER STATION APPENDIX F - SCANNED RECORD PLANS APPLE VALLEY BOOSTER STATION APPENDIX G - COST ESTIMATE Stantec Consulting Services Inc. Stantec 733 Marquette Avenue Suite 1000, Minneapolis MN 55402-2309 April 23,2024 Attention: Brian Skok City of Apple Valley 6442 140th Street Apple Valley, MN 55124 Dear Mr. Brian Skok, Reference: Nordic Booster Station Electrical Upgrades Project -Scope of Services Background The following proposal outlines Stantec's approach to providing engineering and construction services for the Nordic Booster Station Electrical Upgrades Project. Stantec is familiar with the City of Apple Valley's water system engineering needs and completed the Nordic Booster Station Assessment report. In 2022. We propose to conduct this work under the standing Engineering Consulting Agreement between the City of Apple Valley and Stantec dated September 8, 2021. Compensation will be on a time and material basis. The following section describes the Work Plan and specific tasks Stantec will perform to design, facilitate bidding, award of contracts, and construction services associated with the proposed Nordic Booster Station Electrical Upgrades Project. WORK PLAN — Scope of Services The work plan is based directly upon the recently completed Condition Assessment, dated November 30, 2022. This project is required to complete the Booster Pump Station modifications presented in the assessment report. Building work will be include as authorized by the City. Task 1: Prepare Plans and Specifications will be completed on an Hourly"Not to Exceed" basis. Task 2: Construction and Start-Up tasks are estimated for budgeting purposes only and will be paid based on actual costs. Billing rates will be standard billing rates for this project. Task 1 : Prepare Plans and Specification Stantec will prepare Plans and Specifications which identify the process, electrical, and mechanical work to be completed at the Booster Station as follows: 1. Meet with City to review the scope of the electrical upgrades and to gather required field information. 2. Re-draw original building floor plan based on record plans received from the City. Drawings will include building components and electrical equipment only. 3. Prepare plans and specifications. 4. Prepare opinion of probable cost of proposed modification. Design with community in mind April 23,2024 Brian Skok Page 2 of 4 Reference: Nordic Booster Station Electrical Upgrades Project-Scope of Services 5. Plans and specifications to include the following items: 1) Motor Control center replacement, including pump VFDs. 2) Upgrades to interior and exterior lighting. 3) Service entrance panel/automatic transfer switch replacement and relocation. 4) Reconditioning of the generator enclosure. Note, the design will include getting quotations from Zeigler on reconditioning versus replacing the enclosure. 5) Coordinate with the City and AE2S on control upgrades (being performed by AE2S). 6) Coordinate with the City on replacement of the existing pump surge control valves with swing check valves. 7) Arc flash/short circuit analysis and coordination. 8) Construction sequencing plan to minimize down time for the booster station. 6. Review plans and specifications with City Staff. 7. Incorporate review comments and prepare final bid documents and advertisement for bids. 8. Serve as the City's representative for all bidding and contract execution purposes. 9. Respond to bidder questions and prepare addendums if required. 10. Prepare and attend online bid opening, review bids, tabulate the bids and provide a letter of recommendation for Council action. 11. Provide one printed copy and one electronic copy of the project manual. Total Cost Task 1 $22,102 Task 2: Construction and Start-up Stantec will perform Construction and Start Up Services according to the Requirements listed in the Request for Proposal as follows: 1. Serve as the City's representative for communications, reviews, and approvals with the contractor. 2. Review shop drawings and operation and maintenance manuals. 3. Inspect construction periodically as work proceeds during significant construction activity. 4. Prepare and assist with processing of payment requests. 5. Prepare and assist with change orders if required. 6. Review operation and maintenance manuals. 7. Attend motor control start-up at site. 8. Prepare record plans. Estimated Cost Task 2 $10,221 Design with community in mind April 23,2024 Brian Skok Page 3 of 4 Reference: Nordic Booster Station Electrical Upgrades Project-Scope of Services Compensation Summary Item Amount Task 1: Prepare Plans and Specs and Bidding $22,102 Task 2: Construction and Startup $10,221 Reimbursable Expenses $400 Task 1 and Task 2 Total Costs $32,723 PROJECT STAFFING Chuck Oehrlein will serve as your project manager and point of contact for the project. Chuck will also lead the electrical design and will provide all construction administration and startup services. Mike Fitzpatrick will work with Chuck throughout the design of the project and will be the electrical engineer of record. Ryan Capelle will serve as independent review, QAQC provider and will assist with any process related questions (i.e. check valve replacement). Project Schedule The following schedule assumes delivery of the equipment will be no longer than 12 months from time of shop drawing approval. The schedule will be updated during design and then again during construction. Project Milestone1111 Proposal due to City April 23, 2024 City approves consultant proposal May 9., 2024 Submit draft plans and specifications for staff review June 6, 2024 Plan and specifications finalized June 27, 2024 City approves plans and specs and sets bid date July 11, 2024 First Ad for Bid appears July 18,2024 Receive Bids August 8, 2024 Contacts signed August, 2024 Construction Commences August, 2024 Construction Complete August, 2025 Design with community in mind April 23,2024 Brian Skok Page 4 of 4 Reference: Nordic Booster Station Electrical Upgrades Project-Scope of Services Assumptions For clarity we have made several assumptions regarding the delivery of this project: A. Construction Services are estimated based on part-time observation/construction management. B. Bidding advertisement costs will be paid by the Owner. C. Stantec will provide 3 final plan sets to Apple Valley Public Works. D. Estimate for construction services is based upon industry standard Contractor performance. E. Costs and Schedule of Construction Work: In providing opinions of probable cost and project schedule, it is recognized that neither the Client nor Stantec has control over the costs of labor, equipment, or materials, or over the Contractor's methods of determining prices or time. The opinions of probable cost or project duration are based on Stantec's reasonable professional judgment and experience and do not constitute a warranty, express or implied, that the Contractors' bids, project schedules, or the negotiated price of the Work or schedule will not vary from the Client's budget or schedule or from any opinion of probable cost or project schedule prepared by Stantec. Exact costs and times will be determined only when bids have been received for the Project and when the construction work has been performed and payments finalized. Summary Thank you for considering Stantec for this important project. We look forward to working with your team to prepare this project that will improve reliable and efficiency of the Nordic Booster Station. If you have any questions about the proposal, we will be happy to review them with you. On behalf of our Stantec team, we thank you for this opportunity to be of service to your community. We have enjoyed working with you and your staff through the design development process and we look forward to partnering with the City of Apple Valley. Sincerely, Stantec Consulting Services Inc. Chuck Oehrlein Principal Phone:612-712-2104 Chuck.oehrlein@stantec.com Design with community in mind lEie ? HE2S® April 10, 2024 www.ae2s.com City of Apple Valley Mr. Brian Skok Public Works Superintendent— Utilities 7100 147th St. W. Apple Valley, MN 55124 Re: Scope of Work Apple Valley Nordic Booster Controls Improvements Dear Mr. Skok: Advanced Engineering and Environmental Services, LLC (AE2S) proposes to render professional engineering services (Assignment) to City of Apple Valley (CLIENT) pursuant to the Engineering Consulting Agreement between the City of Apple Valley and AE2S dated August 3, 2021. Scope of Basic Services AE2S shall provide design, bidding, and construction phase services for the following Nordic Booster site improvements, to be constructed by a contractor under a separate contract with the CLIENT: • Demo existing control panel. o Remove existing telemetry cabling and antenna. • Demo existing storage tank pressure transmitter control panel. • Install new control panel. o Reuse existing circuitry and field equipment. o Reuse existing Ethernet/fiber switch and patch panel. • Install new storage tank pressure transmitter control panel. Based on this understanding of the project,we anticipate that the professional services will include the following phases and added services: 1. Design Phase 2. Bidding Phase 3. Construction Phase Design Phase • Coordinate and conduct a project team kick-off meeting attended by CLIENT and AE2S. • Prepare drawings based on photos of site. Advanced Engineering and Environmental Services, LLC 6901 East Fish Lake Road,Suite 184 • Water Tower Place Business Center • Maple Grove,MN 55369 • 763-463-5036 City of Apple Valley Nordic Booster Controls Improvements Page 2 of 5 • Prepare and review preliminary documents with CLIENT personnel and make changes as required. • Prepare final construction drawings and specifications based upon final/modified preliminary documents. • Prepare opinion of probable construction cost. • Review final construction documents with CLIENT personnel and make changes as required. • Submit copies of the final bidding documents to the CLIENT in electronic format (PDF). Bidding Phase The CLIENT will administer the bidding process, and AE2S will: • Respond to bidder questions. • Prepare addenda to bidding documents, if required. • Aid the CLIENT in evaluating bids and making a recommendation. Construction Phase • Construction Administration: o Issue contract document clarification as required. o Act as CLIENT's liaison with contractor. o Organize, coordinate, lead, and attend preconstruction conference and progress meetings, as needed. Provide and distribute meeting minutes. o Review Contractor submittals (shop drawings) for products and equipment. o Process contract change order requests, if required. o Review contractor-submitted construction progress schedules. o Process contractor's pay requests. o Provide Substantial Completion inspection and punch list for Contractor and issue Certificate of Substantial Completion when appropriate. o Assist the CLIENT with start-up. o Provide Final Completion inspection for Contractor and issue Certificate of Final Completion when appropriate. o Review final submittal from Contractor with respect to conformance with the contract documents. o Process final pay requests and project close-outs. o Provide record drawings based upon Contractor's mark-up and field observation. • AE2S shall not at any time supervise, direct, control, or have authority over any contractor's work, nor shall AE2S have authority over or be responsible for the means, methods, techniques, sequences, or procedures of construction selected or used by any contractor, or the safety precautions and programs incident thereto, for security or safety at a project site, nor for any failure of a contractor to comply with laws and regulations applicable to such contractor's furnishing and performing of its work. AE2S neither guarantees the Advanced Engineering and Environmental Services, LLC 6901 East Fish Lake Road,Suite 184 • Water Tower Place Business Center • Maple Grove, MN 55369 • 763-463-5036 City of Apple Valley4110 Nordic Booster Controls Improvements Page 3 of 5 performance of any contractor nor assumes responsibility for any contractor's failure to furnish and perform its work in accordance with the contract between CLIENT and such contractor. AE2S shall not be responsible for the acts or omissions of any contractor, subcontractor, or supplier, or of any of their agents or employees or of any other persons (except AE2S's own employees) at a project site or otherwise furnishing or performing any construction work; or for any decision made regarding the construction contract requirements, or any application, interpretation, or clarification of the construction contract other than those made by AE2S. Additional Services Services resulting from significant changes in the general scope, extent, or character of the Assignment are not included as a part of the Scope of Basic Services. If authorized in writing by the CLIENT, AE2S will provide services beyond the scope of this Scope of Work on an hourly basis in accordance with the current Hourly Fee Schedule on file with the Client. CLIENT'S Responsibilities CLIENT shall do the following in a timely manner, so as not to delay the services of AE2S: 1. Designate a person to act as CLIENT's representative with respect to the services to be rendered under this Agreement. Such person shall have authority to transmit instructions, receive information, and interpret and define CLIENT's policies and decisions with respect to services for the Assignment. 2. Provide relevant information regarding requirements for the Assignment. AE2S shall be entitled to use and rely upon all information provided by CLIENT or others in performing AE2S's services under this Agreement. 3. Provide access to the relevant site sufficient for AE2S to performs its services under this Agreement. 4. CLIENT shall, so long as AE2S is not in default, promptly pay AE2S for such services as have been performed satisfactorily hereunder in accordance with the fee terms set forth herein. CLIENT shall bear all costs incident to compliance with its responsibilities pursuant to this section. Advanced Engineering and Environmental Services, LLC 6901 East Fish Lake Road,Suite 184 • Water Tower Place Business Center • Maple Grove, MN 55369 • 763-463-5036 City of Apple Valley Nordic Booster Controls Improvements Page 4 of 5 Fees AE2S shall render services under this Agreement on an hourly not to exceed basis in accordance with our Hourly Fee Schedule. A breakdown of the estimated costs for the Scope of Services is as follows: Nordic Booster Controls Improvement Tasks Fee Design Phase Engineering Services $ 7,600 Bidding Phase Engineering Services $ 1,900 Construction Administration Services $ 4,400 Total Professional Services $13,900 Performance Schedule AE2S shall use commercially reasonable efforts to complete Basic Services within a reasonable time period. Anticipated schedule is as follows: Design: Spring-Summer 2024 Bidding: Summer-Fall 2024 Construction: Fall 2024-Winter 2024/2025 Acceptance If this Scope of Work sets forth your understanding of our agreement, including the desired, fees, terms, and conditions, please sign in the space provided and return a copy to AE2S. Thank you for the opportunity to assist in this project and we look forward to working with you. Sincerely, Anthony Pittman Lead l&C Specialist Advanced Engineering and Environmental Services, LLC 6901 East Fish Lake Road,Suite 184 • Water Tower Place Business Center • Maple Grove, MN 55369 • 763-463-5036 City of Apple Valley 44 Nordic Booster Controls Improvements Page 5 of 5 AE2S CLIENT Accepted this day of , 2024 By: / — By: ustin Klabo Name (Print): Title: Operations Manager Title: Advanced Engineering and Environmental Services, LLC 6901 East Fish Lake Road,Suite 184 • Water Tower Place Business Center • Maple Grove, MN 55369 • 763-463-5036 • ITEM: 4.J. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Bidder Qualification Selection Criteria for Project 2024-115, Family Aquatic Center Improvements,Associated with 2023 Parks Bond Referendum Staff Contact: Department/ Division: Eric Carlson, Parks & Recreation Director Parks and Recreation Department ACTION REQUESTED: Approve bidder qualification selection criteria for Project 2024-115, Family Aquatic Center Improvements, associated with the 2023 Parks Bond Referendum SUMMARY: The City has been following the process outlined in Minnesota State statutes related to using the Construction Manager at Risk project delivery model for the Apple Valley Family Aquatic Center improvements associated with the 2023 Parks Bond Referendum. Highlights of this process include: • A Request for Qualifications (RFQ) for the project was released on February 22, 2024. • City staff reviewed and scored the three (3) RFQs that were submitted for the project. • A Request for Proposal (RFP) for the project was released to the three submitters. • City staff interviewed and scored two (2) firms that responded to the RFP. • Negotiations between the top scorer of the interview process have resulted in agreement with Terra Construction for Construction Management at Risk services (approved by Council on May 23, 2024). • Terra Construction will ultimately be responsible for the price, schedule, and workmanship of the project. • Before actual construction begins, Terra Construction and the City will agree to a Guaranteed Maximum Price (GMP) for the project. Pursuant to MN State statutes, the Council is asked to approve the attached Bidder Qualification Selection Criteria prior to Terra Construction bringing Project 2024-115, Family Aquatic Center Improvements, to bid. The tentative project schedule is as follows: May—August 2024 Planning August 2024 Terra Construction bids project September 2024 Council approves GMP with Terra Construction September 2024—May 2025 Construction June 2025 Open for use BACKGROUND: For the last several years, the City of Apple Valley has worked with the community to determine the future needs and desires residents have for parks and recreation services. On November 7, 2023, Apple Valley voters approved two separate questions in a special election, authorizing a total of $73.25 million to invest in parks, trails, natural resources, Kelley Park, Redwood Park, Hayes Arena, the Apple Valley Family Aquatic Center, the Apple Valley Community Center and Senior Center, a youth baseball/softball athletic complex at Hayes Park, and a community pool at Redwood Park. It will take four to six years to implements approved by voters. As we develop projects, we will involve residents in the planning process. Information on plans and construction progress will be provided on our website so residents can see what work is planned for each location and how the referendum dollars are being spent. BUDGET IMPACT: Funding for this project comes from the successful 2023 Parks Bond Referendum with a project budget of$8,200,000. ATTACHMENTS: Exhibit 763.463.0220 877.604.2118 I I Terra info@terragc.com CONSTRUCTION terragc.com 6/26/2024 Eric Carlson Parks & Recreation Director City of Apple Valley 7100 147th Street W Apple Valley, MN 55124 Re: Bidder Qualification Selection Criteria Dear Mr. Eric Carlson, Regarding the selection process outlined within the state statute, the Bidder Qualification Selection Criteria must be approved by the municipality. We propose the following approach on the Family Aquatics Center Project, for the City's approval. • Terra will competitively bid all trade work per state statute. All the bidders will be required to submit with their bid, the attached pass/fail checklist. • Terra will receive bids and qualification checklists electronically and will evaluate them for scope completeness to ensure the bidder qualifies. • Terra will present a bid tabulation of all trade contractor bids received to the City's project representatives. This tabulation will outline the qualified responsible trade contracts. We have attached a copy of what we propose to use for the "Bidder Qualification Form" Please let me know if there were any additional information you would like as part of approving this process. Thank you, Jason Whiting Vice President 0 21025 Commerce Blvd, Suite 1000 // Rogers, MN 55374 BIDDER QUALIFICATION FORM (Must be submitted with bid) COMPANY NAME: YEARS IN BUSINESS: A. Bidder has,or anyone with a financial interest in the firm, been the subject of any criminal indictment or judgment of conviction for any business related conduct constituting a crime under state or federal law,within the past 3 years? Yes ❑ (If answered yes,bidder fails to meet the qualifications) No ❑ B. Bidder has reviewed all of the contract documents and included the required scope? Yes ❑ (If answered no,bidder fails to meet the qualifications) No ❑ C. Bidder has previously failed to complete a contract? Yes ❑ (If answered yes,bidder fails to meet the qualifications) No ❑ D. Bidder has completed projects of similar size and scope? Yes ❑ (If answered no,bidder fails to meet the qualifications) No ❑ E. Bidder is able to provide the necessary management, labor, material and equipment to complete this project as specified? Yes ❑ (If answered no,bidder fails to meet the qualifications) No ❑ F. Bidder will provide payment and performance bonds for this project as specified? Yes ❑ (If answered no,bidder fails to meet the qualifications) No ❑ G. Bidder will provide insurance coverage for the limits outlined for this project? Yes ❑ (If answered no,bidder fails to meet the qualifications) No ❑ H. Bidder has a written safety and health program called the A Workplace Accident and Injury Reduction (AWAIR) program? Yes ❑ (If answered no,bidder fails to meet the qualifications) No ❑ I. Bidder has more than three(3)serious OSHA citations in the past three years? Yes ❑ (If answered yes,bidder fails to meet the qualifications) No ❑ J. Bidder has more than two (2)willful OSHA citations in the past three years? Yes ❑ (If answered yes,bidder fails to meet the qualifications) No ❑ K. Bidder certifies that all answers above are accurate and truthful? Yes ❑ (If answered no,bidder fails to meet the qualifications) No ❑ SIGNATURE: TITLE: DATE • ITEM: 4.K. • •• ••• ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve 2024 Clean Water Fund Grant Agreement with Metropolitan Council Staff Contact: Department/ Division: Matt Saam, Public Works Director Public Works Department ACTION REQUESTED: Approve the attached 2024 Clean Water Fund Grant Agreement with the Metropolitan Council. SUMMARY: The Council is requested to approve the attached agreement with the Met Council for a Water Efficiency Grant. This is the third time the City has received a Water Efficiency Grant, with the first time being in 2020 and then again in 2022. The grant provides a portion of the cost (through a rebate program) for: a) The replacement of residential water using devices with more efficient devices that use less water; and b) The completion of an irrigation audit on a property's sprinkler system. The way the grant works is that property owners, who replace a water using device with one of the approved efficient devices or complete an irrigation audit, can apply for a rebate toward a portion of the cost. Specific details of the City's approved grant program include: Replaced Device Rebate Amount Toilet 50% up to a max of$100 Irrigation Controller 50% up to a max of$150 Washing Machine $150 Dishwasher $150 Irrigation Audit— Water users <100,000 gals/yr $150 The inclusion of dishwashers is a new addition for this grant period. City Public Works staff will handle the grant administration, reviewing each rebate application to ensure that it complies with the grant guidelines. Upon approval, Public Works staff will let City Finance staff know to process a rebate to the owner. The rebate will appear as a credit on the property owner's water bill. City staff will continue to advertise the grant program in the newsletter, on the website and via the City's social media platforms. The grant agreement is valid until June 30, 2026 or until funding is depleted. BACKGROUND: On May 26, 2022, the City Council approved the 2022-2024 Water Efficiency Grant with the Met Council in the amount of$35,000. On December 26, 2019, the City Council approved the 2020-2022 Water Efficiency Grant with the Met Council in the amount of$29,000. This is the fourth time in the last nine years that the Met Council has offered this grant program. In 2019, the Met Council received $750,000 from the Legislature for the grant. In 2022, the Met Council received $1,000,000 from the Legislature for the grant. This time around, the grant program is funded with $1,100,000 appropriated by the 2024 Minnesota Legislature. The Met Council received 41 applications from metro cities for the grant. Although $1,100,000 is available, the total amount requested was $1,340,880. The amount requested was over 20% more than the available funding. Because funds requested exceeded funds available, the Met Council developed a set of ranking factors and an objective scoring system to establish a method to distribute the funds. All of the cities that requested funds received a grant, however, all grants will be less than the requested amount from the cities. The new Water Efficiency Grant Program will be effective upon signature of this agreement by the City and Met Council. We anticipate the Met Council approval to be complete in the next few weeks and the program is anticipated to run through June 30, 2026, or until the funding is depleted. The new Water Efficiency Grant from the Met Council will provide up to 80% of the program cost while the municipality must provide the remaining 20%. Municipalities are expected to use the combined Met Council and municipality funds to run their own grant or rebate programs. Grants are only for water efficiency programs offering rebates or grants to property owners who are customers of the municipal water supply system and who replace specified water using devices with approved devices that use substantially less water or complete an irrigation audit. Grantees are required to provide estimated water savings achieved through this program for Clean Water, Land & Legacy Amendment reporting purposes. The promotion of water efficiency is an important goal of the City's sustainability efforts and is consistent with the City's current Water Conservation Plan and adopted 2024 Comprehensive Plan. BUDGET IMPACT: The City is receiving a grant of $43,000. The City had applied for the maximum grant amount of $50,000. Based on the grant amount, a 20% City match amount of $10,750 is required. There are sufficient funds budgeted in the Water Fund to provide the City's 20% portion of the grant program. ATTACHMENTS: Agreement METROPOLITAN COUNCIL CLEAN WATER FUND GRANT AGREEMENT I Recipient: City of Apple Valley Grant No.: SG-21401 Council Action: 2024-121 Maximum Grant Amount: $43,000 Recipient Match: $10,750 (20% of program total) Recipient's Authorized Representative: Name: Matt Saam 7100 147th St W Apple Valley, MN 55124 Phone: 952-953-2412 Email Address: matt.saam@applevalleymn.gov This Clean Water Fund Grant Agreement("Grant Agreement") is entered into between the Metropolitan Council, a public corporation and political subdivision of the State of Minnesota("Met Council") and the Recipient named above. RECITALS 1. Minnesota Session Laws 2023, Chapter 40, Article 2, Section 8(b), appropriated to the Met Council $1,500,000 in funds from the Legacy Amendment's Clean Water Fund("Clean Water Fund") for State fiscal years 2024 and 2025, for water demand reduction grants to assist municipalities in the metropolitan area with implementing water demand reduction measures to ensure the reliability and protection of drinking water supplies. 2. The Met Council is authorized by Minnesota Statutes sections 473.129, subdivision 4 to apply for and use grants from the State for any Metropolitan Council purpose and may dispose of the money in accordance with the terms of the appropriation. 3. The Recipient is authorized to receive grants from the Clean Water Fund for a water demand reduction program to implement measures to reduce water demand to ensure the reliability and protection of drinking water supplies. 4. On May 22, 2024, the Met Council authorized the granting $1,100,000 of the appropriation to the Recipients participating in the grant program. 5. The Recipient represents that it is duly qualified and agrees to perform all services described in this Grant Agreement to the reasonable satisfaction of the Met Council. 1 GRANT AGREEMENT 1. Term of Grant Agreement. 1.1. Effective Date. The Effective Date of this Grant Agreement is the date this agreement is fully executed. 1.2. Grant Activity Period. The Grant Activity Period runs from the Effective Date through the Expiration Date. 1.3. Expiration Date. The Expiration Date is the earlier of Recipient's satisfactory fulfillment of obligations or June 30, 2026. 1.4. Survival of Terms. The following clauses survive the expiration, termination or cancellation of this Grant Agreement: • 9. Liability and Insurance; • 10. Audits; • 11. Government Data Practices; • 13. Data Availability; • 14. Governing Law, Jurisdiction, and Venue; • 16. Data Disclosure; and • 18.7 Future Eligibility. 2. Duties, Representations and Warranties of Recipient and Use of Grant Funds. 2.1. The Recipient will conduct, administer and complete in a satisfactory manner and in accordance with the terms of this Grant Agreement the program("Recipient Program")which is described in Recipient's application to the Met Council for assistance under the Met Council's Clean Water Fund grant program. The Recipient's application is incorporated into this Grant Agreement as Exhibit A. Recipient will perform the Recipient Program in accordance with the timeline in Exhibit B of this Grant Agreement and to undertake the financial responsibilities described in Exhibit B which is incorporated into this Grant Agreement. The Recipient must complete the Recipient Program as described in Exhibits A and B. The Met Council makes no representation or warranties with respect to the success and effectiveness of the Recipient Program. The Met Council acknowledges that Recipient Program work may be limited to soliciting participation by its residents and businesses in the Recipient Program and requires additional work by the Recipient only to the extent that residents and businesses choose to participate in the Recipient Program, as described in Exhibit B. The Grant Funds must be entirely passed through and can only be used for authorized rebates or grants for qualifying activities. 2.2. Recipient Representations and Warranties. The Recipient represents and warrants to Met Council, as follows: A. It has the legal authority to enter into this Grant Agreement and to conduct and administer the Recipient Program and use the Grant Funds for the purpose or purposes described in this Agreement 2 B. It has taken all actions necessary for its execution of the Agreement and has provided to Met Council a copy of the resolution by its governing body authorizing Recipient to enter into this Agreement. C. It has the legal authority to undertake the Recipient Program, including the Recipient's financial responsibilities in Exhibit B. D. Only its Authorized Representative may provide certifications required in this Grant Agreement and submit pay claims for reimbursement of Recipient Program costs. E. It will comply with all the terms of this Grant Agreement. F. It will comply with all requirements of Clean Water Funding legislation and appropriations, except for requirements that this Grant Agreement explicitly states will be handled by the Met Council. G. It has made no material false statement or misstatement of fact in connection with the Grant Funds, and all of the information it has submitted or will submit to the Met Council relating to the Grant Funds or the disbursement of any of the Grant Funds is and will be true and correct. It agrees that all representations contained in its application for the Clean Water Fund Grant are material representations of fact upon which the Met Council relied in awarding this Grant and are incorporated into this Agreement by reference. H. It is not in violation of any provisions of its charter or of the laws of the State of Minnesota, and there are no material actions, suits, or proceedings pending, or to its knowledge threatened,before any judicial body or governmental authority against or affecting it and is not in default with respect to any order, writ, injunction, decree, or demand of any court or any governmental authority which would impair its ability to enter into this Grant Agreement, or to perform any of the acts required of it in the Agreement. I. Compliance with the requirements of this Grant Agreement is not prevented by, is a breach of, or will result in a breach of, any term, condition, or provision of any agreement to which it is bound. J. The Recipient Program will not violate any applicable zoning or use statute, ordinance, building code, rule or regulation, or any covenant or agreement of record relating thereto. K. The Recipient Program will be conducted in full compliance with all applicable laws, statutes, rules, ordinances, and regulations issued by any federal, state, or political subdivisions having jurisdiction over the Recipient Program. L. It will comply with the financial responsibility requirements contained in Exhibit B. M. It will furnish satisfactory evidence regarding these representations if requested by the Met Council. 3. Time. Recipient must comply with all time requirements described in this Grant Agreement. In the performance of this Grant Agreement, time is of the essence. 3 4. Eligible Costs. Eligible costs are those costs incurred by parties within the jurisdiction of the Recipient for 80% of rebate or grant payments as defined in Exhibit B. The Met Council will not reimburse Recipient for non-eligible costs. Any cost not defined as an eligible cost or not included in the Recipient Program or approved in writing by the Met Council is a non-eligible cost. 5. Consideration and Payment. 5.1 Consideration. The Met Council will reimburse the Recipient for eligible costs performed by the Recipient during the Grant Activity Period up to the Maximum Grant Amount as specified in this agreement. The Met Council bears no responsibility for any cost overruns that may be incurred by the Recipient or any sub-recipients. The Recipient may be eligible to receive additional grant amounts or an adjustment of the Maximum Grant Amount in accordance with the procedure in the Grant Amendment Form attached and incorporated as Exhibit C. A fully executed Exhibit C will amend this Grant by the amount in Exhibit C. 5.2. Advance. The Met Council will make no advance of the Grant Amount to Recipient. 5.3. Payment. To receive payment, the Recipient must submit a Reimbursement Request on forms provided by the Met Council, including electronically scanned receipts to verify the cost of eligible devices reported for each reporting period. Reimbursement Request must be submitted quarterly, even if there are no eligible costs to report. The Recipient must describe its compliance with its the financial requirements, work completed including specific addresses where work was done, and provide sufficient documentation of grant eligible expenditures and any other information the Met Council reasonably requests. The Met Council will promptly pay the Recipient after the Recipient presents to the Met Council a Reimbursement Request and scanned copies of all receipts verifying the cost for all eligible devices reported and the Met Council's Authorized Representative accepts the invoiced services. 6. Conditions of Payment. 6.1. For each approved device for which Recipient requests payment, Recipient must certify the following to the Met Council: (1) the device has been purchased during the Grant Activity Period; (2) Recipient received receipts for the device; and (3) the purchase was not performed in violation of federal, state, or local law, or regulation. 6.2. Conditions Precedent to Any Reimbursement Request. The obligation of the Met Council to make reimbursement payments is subject to the following conditions precedent: A. The Met Council's receipt of a Reimbursement Request/Progress Report for the funds requested, and electronic copies of receipts verifying the cost for all eligible devices for that reporting period; B. If requested by the Met Council (in form and substance acceptable to the Met Council), evidence that(i)the Recipient has legal authority to and has taken all actions necessary to enter into this Agreement and(ii) this Agreement is binding and enforceable against the Recipient; 4 C. There is no Event of Default under this Grant Agreement or event which would constitute an Event of Default but for the requirement that notice be given or that a period of grace or time elapse; and D. The Recipient has supplied to the Met Council all other items that the Met Council may reasonably require to assure good fiscal oversight of state's funding through the Clean Water Fund. 7. Authorized Representative. The Met Council's Authorized Representative is: Name: Henry McCarthy or successor Title: Senior Environmental Scientist Mailing Address: 390 North Robert Street St. Paul, MN 55101 Phone: (651) 602-1946 E-Mail Address: henry.mccarthy@metc.state.mn.us The Met Council's Authorized Representative has the responsibility to monitor the Recipient's performance and the authority to accept the services provided under this Grant Agreement. If the services are satisfactory, the Met Council's Authorized Representative will certify acceptance on each invoice submitted for payment. The Recipient's Authorized Representative is noted on the first page of this Grant Agreement. If the Recipient's Authorized Representative changes at any time during this Grant Agreement, the Recipient must immediately notify the Met Council and within 30 days provide a new City resolution(if such resolution is necessary) specifying the new Representative. 8. Assignment,Amendments,Waiver, Grant Agreement Complete, and Order of Precedence. 8.1 Assignment. The Recipient may neither assign nor transfer any rights or obligations under this Grant Agreement without the prior written consent of the Met Council and a fully executed Assignment Agreement. 8.2 Amendments. Except as provided in this Section 8.2, any amendment to this Grant Agreement must be in writing and will not be effective until it has been executed and approved by the appropriate parties. If requested by the Recipient in writing, the Met Council may at its sole discretion authorize in writing a minor change to the Recipient Program in Exhibit A without a formal executed amendment to this Grant Agreement. 8.3 Waiver. If the Met Council fails to enforce any provision of this Grant Agreement, that failure does not waive the provision or its right to enforce it. 8.4 Grant Agreement Complete. This Grant Agreement contains all negotiations and agreements between the Met Council and the Recipient. No other understanding regarding this Grant Agreement, whether written or oral, may be used to bind either party. 8.5 Order of Precedence. This Grant Agreement will be interpreted in the following order of precedence: (1) Grant Agreement excluding exhibits; 5 (2) Exhibit B; and (3) Exhibit A. 9. Liability and Insurance. 9.1 Liability. The Recipient and the Met Council are each responsible for their own acts and the acts of their employees and the results thereof To the extent authorized by law, a party is not responsible for the acts of the other party and the results thereof The liability of the Parties is governed by Minnesota Statutes Chapter 466 and other applicable laws. Neither Party waives any applicable limits on liability or immunities. 9.2 Relationship of the Parties. Nothing contained in this Grant Agreement is intended or should be construed in any manner as creating or establishing the relationship of co-partners or a joint venture between the Recipient and the Met Council, nor will the Recipient be considered or deemed to be an agent, representative, or employee of the Met Council in the performance of this Grant Agreement, or the Recipient Program. The Recipient represents that it has already or will secure or cause to be secured all personnel required for the performance of this Grant Agreement and the Recipient Program. All personnel of the Recipient or other persons while engaging in the performance of this Grant Agreement or the Recipient Program will not have any contractual relationship with the Met Council related to the work of the Recipient Program and will not be considered employees of the Met Council. In addition, all claims that may arise on behalf of said personnel or other persons out of employment or alleged employment including,but not limited to, claims under the Workers' Compensation Act of the State of Minnesota, claims of discrimination against the Recipient, its officers, agents, contractors, or employees will in no way be the responsibility of the Met Council. Such personnel or other persons may not require nor be entitled to any compensation, rights or benefits of any kind whatsoever from the Met Council, including but not limited to, tenure rights, medical and hospital care, sick and vacation leave, disability benefits, severance pay and retirement benefits. 10. Audits. Under Minn. Stat. § 16C.05, subd. 5, the Recipient's books, records, documents, and accounting procedures and practices relevant to this Grant Agreement are subject to examination by the Met Council and/or the State Auditor or Legislative Auditor, as appropriate, for a minimum of six years from the termination date of this Grant Agreement. 11. Government Data Practices. The Recipient and Met Council must comply with the Minnesota Government Data Practices Act, Minn. Stat. Chapter 13, as it applies to all data provided by the Met Council under this grant contract, and as it applies to all data created, collected, received, stored, used, maintained, or disseminated by the Recipient under this Grant Agreement. The civil remedies of Minn. Stat. § 13.08 apply to the release of the data referred to in this clause by either the Recipient or the Met Council. If the Recipient receives a request to release the data referred to in this Clause, the Recipient must immediately notify the Met Council. 6 12. Workers' Compensation. The Recipient certifies that it is in compliance with Minn. Stat. § 176.181, subd. 2, pertaining to workers' compensation insurance coverage. The Recipient's employees and agents will not be considered Met Council employees. Any claims that may arise under the Minnesota Workers Compensation Act on behalf of these employees and any claims made by any third party as a consequence of any act or omission on the part of these employees are in no way the Met Council's obligation or responsibility. 13. Data Availability. To the extent and as requested by the Met Council, Recipient agrees to comply with Minn. Stat. § 114D.50, subd. 5 requirements for data collected by the Recipient Programs funded with money from the Clean Water Fund that have value for planning and management of natural resources, emergency preparedness and infrastructure investments, including but not limited to the requirement that to the extent practicable, summary data and results of Recipient Programs funded with money from the Clean Water Fund should be readily accessible on the internet and identified as a Clean Water Fund Recipient Program. The Met Council will put overall summary information on the internet and will encourage the Recipient put its city information on the web. Recipient understands and agrees that Met Council may list its name and summary information on the internet or in any other Grantor reporting. Data collected by the Recipient Program, if any, funded with money from the Clean Water Fund that have value for planning and management of natural resources, emergency preparedness, and infrastructure investments must conform to the enterprise information architecture developed by the Department of Information Technology Services. Spatial data must conform to geographic information system guidelines and standards outlined in that architecture and adopted by the Minnesota Geographic Data Clearinghouse at the Minnesota Geospatial Information Office. A description of these data that adheres to the Department of Information Technology Services geographic metadata standards must be submitted to the Minnesota Geospatial Information Office to be made available online through the clearinghouse and the data must be accessible and free to the public unless made private under chapter 13. To the extent practicable, summary data and results of projects funded with money from the clean water fund should be readily accessible on the Internet and identified as a clean water fund project. 14. Governing Law,Jurisdiction, and Venue. This Grant Agreement will be construed and enforced under the laws of the State of Minnesota without regard to its conflict of law provisions. The venue for any legal proceedings arising out of this Grant Agreement will be the appropriate state or federal court in Ramsey County,Minnesota. 15. Termination. The Met Council may cancel this Grant Agreement at any time, with or without cause, upon 30 days' written notice to the Recipient. Upon termination, the Recipient will be entitled to payment for services prequalified and satisfactorily performed before the termination notice. 16. Data Disclosure. Under Minn. Stat. § 270C.65, subd. 3, and other applicable law, the Recipient consents to disclosure of its federal employer tax identification number, and/or Minnesota tax identification number, already provided to the Met Council, to federal and state tax agencies and Met Council personnel involved in the 7 payment of Met Council obligations. Recipient will require compliance with this Section 16 by Recipient's subrecipient of Grant funds and shall submit evidence of such compliance to Met Council as requested. 17. Notices. In addition to any notice required under applicable law to be given in another manner, any notices required hereunder must be in writing and must be personally served or sent by email or United States mail, to the Authorized Representative of the party to whom it is directed. 18. Miscellaneous. 18.1 Report to Legislature. As provided in Minn. Stat. § 3.195, the Met Council must submit a report on the expenditure and use of money appropriated under the Clean Water Fund to the legislature by January 15 of each year. The report must detail the outcomes in terms of additional use of Clean Water Fund resources, user satisfaction surveys, and other appropriate outcomes. The Recipient agrees to provide to the Met Council by January 1 of each year a report on any user satisfaction surveys it has related to this Recipient Program, and other appropriate outcomes of the Recipient Program as prescribed in Section 18.3 of this Agreement. 18.2 Supplement. The funds granted under this agreement are to supplement and shall not substitute for traditional sources of funding. Recipient certifies to the Met Council that there was and is no traditional Recipient sources of funding for the City to help fund 80% of the subject water efficiency rebate or grant work. 18.3 Measurable Outcomes. A Recipient Program or program receiving funding from the Clean Water Fund must meet or exceed the constitutional requirement to protect, enhance, and restore water quality in lakes, rivers and streams and to protect groundwater and drinking water from degradation. A Recipient Program or program receiving funding from the Clean Water Fund must include measurable outcomes, as defined in Minn. Stat. § 3.303, subdivision 10, and a plan for measuring and evaluating the results. A Recipient Program or program must be consistent with current science and incorporate state-of-the-art technology. All information for funded Recipient Program work, including the proposed measurable outcomes, must be made available for publication on the web site required under Minn. Stat. § 3.303, subdivision 10, as soon as practicable and forwarded to the Met Council and the Legislative Coordinating Commission under the provisions of Minn. Stat. § 3.303, subd. 10. The Recipient must compile and submit all information for funded Recipient Programs or programs, including the proposed measurable outcomes and all other items required under Minn. Stat. § 3.303, subdivision 10, to the Met Council and, if requested by the Met Council, the Legislative Coordinating Commission as soon as practicable or by January 15 of the applicable fiscal year, whichever comes first. 18.4 Minn. Stat. § 16B.98. Grants funded by the Clean Water Fund must be implemented according to section 16B.98 and must account for all expenditures. 18.5 Benefit to Minnesota Waters. Money from the Clean Water Fund may only be spent on Recipient Programs that benefit Minnesota waters. 18.6 Website. If the Recipient has information on its website about the water efficiency grant program under Minn. Stat. § 114D.50, the Recipient will when practicable in accordance with Minn. Stat. § 114D.50, subd. 4(f) prominently display on the Recipient's website home page the Legacy logo accompanied by the phrase "Click here for more information." When a person clicks 8 on the Legacy logo image, the website must direct the person to a web page that includes both the contact information that a person may use to obtain additional information, as well as a link to the Met Council's and Legislative Coordinating Commission Website required under section 3.303, subdivision 10. 18.7 Future Eligibility. Future eligibility for money from the Clean Water Fund is contingent upon the Recipient satisfying all application requirements related to Met Council's fulfillment of Minn. Stat. § 114D.50 as well as any additional requirements contained in 2021, 1st Special Session, Chapter 1, Article 2, Section 8. 18.8 Prevailing Wages. The Recipient agrees to comply with all of the applicable provisions contained in chapter 177 of the Minnesota Statutes, and specifically those provisions contained in Minn. Stat. §§ 177.41 through 177.50, as they may be amended, modified or replaced from time to time with respect to the Recipient Program. By agreeing to this provision, the Recipient is not acknowledging or agreeing that the cited provisions apply to the Recipient Program. 18.9 Disability Access. Where appropriate, Recipient of clean water funds, in consultation with the Council on Disability and other appropriate governor-appointed disability councils,boards, committees, and commissions, should make progress toward providing greater access to programs,print publications, and digital media for people with disabilities related to the programs the recipient funds using appropriations made in this agreement. 18.10. General Provisions. (i) Lawsuit. This Grant shall be canceled if a court determines that the appropriation illegally substitutes for a traditional source of funding. (ii) Termination Due to Lack of Funds. Recipient recognizes that Met Council's obligation to reimburse Recipient for eligible Recipient Program costs is dependent upon Met Council's receipt of funds from the State of Minnesota appropriated to Met Council under 2023 Session Law, Chapter 40, Article 2, Section 8(b). Should the State of Minnesota terminate such appropriation or should such funds become unavailable to Met Council for any reason, Met Council shall,upon written notice to Recipient of termination or unavailability of such funds, have no further obligations for reimbursement or otherwise under this Grant Agreement. In the event of such written notice, Recipient has no further obligation to complete the Recipient Program as required by this Grant Agreement. 18.11. Counterparts and Electronic Signatures. This Grant Agreement may be executed in any number of counterparts, each of which when executed will be deemed to be an original and the counterparts will together constitute one agreement. A copy of this Grant Agreement, including its signature pages, will be binding and deemed to be an original. Electronic signatures using Adobe Sign or a similar program will be deemed an original signature. 19. Default and Remedies. 19.1 Defaults. The Recipient's failure to fully comply with any of the provisions contained in this Grant Agreement constitute an event of default ("Event of Default"). 9 19.2. Remedies. Upon an event of default, the Met Council may exercise any one or more of the following remedies: a. Refrain from disbursing the Grant; b. Demand that all or any portion of the Grant already disbursed be repaid to it, and upon such demand the Recipient shall repay such amount to the Met Council; and c. Enforce any additional remedies the Met Council may have at law or in equity. IN WITNESS WHEREOF, the parties have caused this agreement to be executed by their duly authorized representatives. METROPOLITAN COUNCIL By: Regional Administrator, successor, or delegate Date: RECIPIENT: The Recipient certifies that the appropriate person(s) have executed the this agreement on behalf of the Recipient as required by applicable articles, bylaws, resolutions, or ordinances. By: Clint Hooppaw,Mayor Date: By: Pamela J. Gackstetter, City Clerk Date: 10 EXHIBIT A (Application from community) CLEAN WATER METROPOLITAN LAND & LEGAC C 0 UNCIL AMEN EIMENYT 2024 — 2026 METROPOLITAN COUNCIL WATER EFFICIENCY GRANT PROGRAM APPLICATION FORM updated 02/08/2024 Applicant Information: MUNICIPALITY: City of Apple Valley MUNICIPAL UTILITY: City of Apple Valley MAILING ADDRESS: 7100 147th St W, Apple Valley, MN 55124 Grants are only for water efficiency programs offering rebates or grants to property owners who are customers of the municipal water supply system and who replace specified water using devices with approved devices that use substantially less water. In municipalities where only some neighborhoods or areas are served by a municipal public water supply system, only those served by the municipal public water supply system are eligible. If applicable, please specify what parts of your municipality would be eligible to receive rebates or grants: Primary Contact Information: Municipality primary authorized representative (all correspondence regarding the Water Efficiency Grant Program should be addressed to individual named below): NAME: Matt Saam TITLE: Public Works Director STREET: 7100 147th St W CITY, ZIP: 'Apple Valley, MN 55124 PHONE: 952-953-2412 EMAIL: ' matt.saam@applevalleymn.gov Page- 1 Secondary Contact Information: Municipality secondary authorized representative: NAME: Wendy Davis TITLE: Public Works Admin Coordinator STREET: 6442 140th St W CITY, ZIP: Apple Valley, MN 55124 PHONE: 952-953-2402 EMAIL: wendy.davis@applevalleymn.gov Water Use and Savings Information: Municipal Total Per Capita Water Use, in gallons per person-day (2022): 1 1 Municipal Residential Per Capita Water Use, in gallons per person-day (2022): 73 Municipal Ratio of Peak Month to Winter Month Water Use (2022): 3.5 Municipality's estimated annual water savings from proposed program, in gallons: 3.2 M Page-2 I METROPOLITAN COUNCIL Program Design: Requested Grant Amount (must equal 80% of total program budget): $50,000 Required Municipality Matching Amount (must equal 20% of total program budget): $1 2,500 Total Program Budget (Requested Grant Amount + Match): $62,500 Example Calculation: Requested Grant Amount $16,000 (80% of total) Required Municipality Matching Amount $4,000 (20% of total) Total Program Budget $20,000 (100% of total) Will your program be a grant program or rebate program? Rebate Estimated Number of Items: Item Estimated Number Toilets 170 Irrigation Controllers 40 Irrigation Spray Sprinkler Bodies N/A Irrigation System Audits 4 Showerheads N/A Clothes Washing Machines 150 Dishwashers 100 Page-3 I METROPOLITAN COUNCIL Project Work Plan and Schedule:* Task Description Responsible l Start Date Completion Person Date Apply for grant from Met Council PW Coordinator 3/5/24 3/29/24 Revise Current Rebate Program PW Coordinator Mayor & City Sign Grant agreement with Met Council Clerk Create advertising/ publicity campaigns City of Apple 4/8/24 6/30/26 including social media posts on Facebook, X Valley staff (formerly Twitter) & City website as well as publishing program guidelines in the quarterly City newsletter. Rebate program advertising and marketing City of Apple 5/2/24 6/30/26 Valley staff Rebate program administration: reviewing City of Apple Valley 7/1/24 6/30/26 grant applications & receipts from property Public Works staff owners. Communicate approvals to City Finance staff. City of AV Finance Processing rebates to property owners Staff Quarterly reporting to Met Council City of Apple 7/1/24 7/30/26 Valley PW staff *Municipality may create own project plan and schedule form Page-4 I METROPOLITAN COUNCIL Communications to Property Owners: How will your program be advertised (check all that apply): Newsletter Print media Email X (formerly Twitter) Website Radio Television Facebook Nextdoor Other social media Please attach examples of proposed newsletter, print media, or email communications. Critical Points to Remember: • The applying municipality must be served by a municipal public water supply system • New construction and new developments are not eligible • A portion of each eligible activity's cost must be paid by the property owner • Funds are for rebates or grants only; consulting and city staff time are ineligible • Grant recipients must display the Clean Water, Land and Legacy Amendment logo and the Metropolitan Council logo on program-related web pages and paper communications Page-5 I METROPOLITAN COUNCIL CO -.--' .- :..'.6' -iglIk__:..--- ,7 N.- I( .‘ SavSave water ----N _ 1, _ r and money _ Cash in on the Apple Valley Water Efficiency Rebate program - Get credit applied to your utility bill by improving your home's water efficiency. • Receive up to a $100 rebate for toilet replacement Don't flush away your dollars. Replacing toilets can with a WaterSense-labeled toilet. save 12,000 gallons of water per year—a$100 or$200 • Receive up to a $150 rebate for irrigation controller savings annually. replacement with a WaterSense-labeled controller. For more information or to apply for rebate, • Receive up to a $150 rebate for clothes washing call 952-953-2402 or visit www.cityofapplevalley.org, machine replacement with an Energy Star-labeled search water rebate. washing machine. New construction and new housing developments not eligible. •••• ••••• ••• 6��`� CLEAN W A E A LAND pp ey LEGAC& Y vaII METROPOLITAN ' AMFN U N"r ME C O U N v COUNCIL U N C I L •••• ••••• CITY NEWS I PAGE 11 •••• Sanitary Sewer Information Water Efficiency Rebate Program Report Backups and Proper disposal of fats, Replacing inefficient Learn More and Apply: Prevent Blockages oils and grease is easy devices with certified Visit applevalleymn.gov, There are over 200 miles —just pour them into WaterSense appliances search "water rebate." a coffee can or other and equipment not only of sanitary sewer lines in Rebates are processed durable container and conserves water, it also Apple Valley. Public Works place in your trash. Do not reduces your utility bills. in the order they are cleans approximately 1/3 received until all funds of the sewer lines each flush "flushable" wipes An irrigation watering are used or through June year, but we still need down the toilet. system audit is the first 30, 2024 — whichever your help in preventing Sanitary Sewer Cleaning step in conserving water! comes first. sewer maintenance issues Routine sanitary sewer This ensures water is The rebate is made and backups. applied evenly to all cleaning and maintenance areas of the lawn and possible by a grant If you see, hear, or smell is done on approximately from the Met Council anything that may be 60 miles of sewer lines determines how long a via funding from the a sewage overflow or annually. A map of areas system should run, which State legislature through backup in your home, to be cleaned is posted on can help save money. the Minnesota Clean contact the Public Works the City website. Eligible Rebates Include: Water, Land and Legacy Department before calling Amendment funds. Remember to keep the • Irrigation Controllers a drain cleaning company. toilet lid down when You may be able to avoid cleaning operations • Irrigation System Audits an unnecessary charge if are being done in your • Washing Machines the problem is in the City's neighborhood. During sewer line rather than your • Toilets cleaning operations, air private service. Contact can vent into a home Public Works at (952) 953- through the sanitary 2400 or call 911. sewer service line. This PS�uch as 5O To prevent sewer-line can happen when there is / `percent METROPOLITAN blockages, never pour a blockage or problem in / �' \ o, COUNCIL fats, oils or grease down the house sanitary sewer �^ 1 `r� CLEAN the drain. These materials ventilation system and ((((\•/)1), water Nil�� WAT E R LAND & harden and block your force the air to vent in the `��_��/ C) LEGACY sewage lines, causingtoilet causingit to bubble Gs@ AMENDMENT g outdoor costly plumbing repairs. or splash out of the bowl. ;,, \ , wasted Water Conservation Tips \ from Conservation involves Tips to Conserve Water look for inefficient protection, upkeep, ,use, watering methods and systems. management, and • Water your lawn in the �' n, , morning `� ¢.2 Curb your water waste. preservation of the water PQSEPA°' supply. • Position sprinkler so Be aware of the amount water lands only on lawn of water you use. Using and not pavement Private Well Services water wisely will help • Sweep driveway instead Although the majority of to identify the presence protect this vital resource. of washing residents receive their of pesticides and According to the EPA, drinking water from the breakdown products of • Repair irrigation system City, some residents have pesticides. the average American leaks promptly uses about 100 gallons of their own private wells. Information is available on water each day. • Repair leaking faucets Dakota County provides both the Dakota County and toilets The water footprint of an water testing services website or the Minnesota individual, community, or • Install water-saving for private well owners. Department of Health business also includes the devices and appliances Well owners may also website by searching amount of water used to consider pesticide and "wells" in the search box. • Landscape with plants g immunoassayscreenings produce the goods and that require little water services utilized daily. EXHIBIT B o n CLEAN WATER METROPOLITAN LAND & COUNCIL LAMENDMENTEGACY 2024 - 2026 METROPOLITAN COUNCIL WATER EFFICIENCY GRANT PROGRAM GUIDELINES updated 06/06/2024 Overview The Metropolitan Council (Met Council) will implement a water efficiency grant program effective July 1, 2024 to June 30, 2026. Grants will be awarded on a competitive basis to municipalities that are served by a municipal water system. The Met Council will provide 80% of the program cost; the municipality must provide the remaining 20%. Municipalities will use the combined Met Council and municipality funds to run their own grant or rebate programs. Grants will be made available in amounts with a minimum of$5,000 and a maximum of$50,000. Grantees will be required to provide estimated water savings achieved through this program for Clean Water, Land & Legacy Amendment reporting purposes. Legislative Directive - Minnesota 2023 Session Laws $750,000 the first year and $750,000 the second year are for the water demand reduction grants to assist municipalities in the metropolitan area with implementing water demand reduction measures to ensure the reliability and protection of drinking water supplies. Fiscal year 2024 appropriations are available until June 30, 2025, and fiscal year 2025 appropriations are available until June 30, 2026. Grant Program Goal The goal of the water efficiency grant program is to support technical and behavioral changes that improve municipal water use efficiency in the seven-county metropolitan area. Critical Points to Remember • The applying municipality must be served by a municipal public water supply system • New construction and new developments are not eligible • A portion of each eligible activity's cost must be paid by the property owner • Funds are for rebates or grants only; consulting and city staff time are ineligible 1 • Grant recipients must display the Clean Water, Land and Legacy Amendment logo and the Metropolitan Council logo on program-related web pages and paper communications Grant Program Structure: Administration and Funding The Water Efficiency Grant Program will be administered by Metropolitan Council Environmental Services (Environmental Services) and will be funded with $1,100,000 appropriated by the 2023 Minnesota Legislature. Grant applications will be reviewed and ranked Metropolitan Council Water Resources staff. The remaining $400,000 of this funding has been allocated to a different, equity-focused municipal water efficiency grant project. Grants are only for water efficiency programs offering rebates or grants to property owners who are customers of the municipal water supply system and who replace specified water using devices with approved devices that use substantially less water. In municipalities where only some neighborhoods or areas are served by a municipal public water supply system, only those served by the municipal public water supply system are eligible. Grants will be awarded to municipalities in amounts ranging from $5,000 to $50,000 for providing rebates or grants to property owners. Municipalities will be responsible for the design and operation of their rebate or grant program and its details. Grant payments to the municipality will be for 80% of approved program amounts. The municipality must provide the remaining 20% of the granted/rebated amount to the property owner. Municipality rebates or grants are eligible for reimbursement on device replacements conducted during the Grant Activity Period. Here is an example of the grant funding design: Metropolitan Council Grant Amount $16,000 (80% of total) Municipality Match _ $4,000 (20% of total) Municipality Grant/Rebate Program Total $20,000 (100% of total) Eligibility This grant program is limited to municipalities in the seven-county metropolitan area. Municipalities eligible per above must apply to participate and, if approved, sign a standard Met Council Grant Agreement, before any eligible rebates or grants can be submitted for reimbursement. Agreements shall require that municipalities: • Entirely pass through grants received (as is being done by Environmental Services) • Verify purchase of devices to receive grants • Retain records and cooperate with any audits • Conduct all communications with property owners and ensure all written communications to property owners include both the Clean Water, Land and Legacy Amendment and the Metropolitan Council's logo • Provide quantitative information for state reporting purposes Eligible water efficiency devices consist of the following: • Toilet replacement with a US EPA WaterSense labeled toilet 2 • Irrigation controller replacement with a US EPA WaterSense labeled controller, either weather-based or soil moisture-based • Irrigation spray sprinkler body replacement with a US EPA WaterSense labeled spray sprinkler body • Irrigation system audit by an Irrigation Professional certified by a US EPA WaterSense program • Showerhead replacement with a US EPA WaterSense labeled showerhead • Clothes washing machine replacement with a US DOE Energy Star labeled clothes washing machine • Residential dishwasher replacement with a US DOE Energy Star labeled residential dishwasher Expenses eligible for reimbursement are the out-of-pocket cost of the device and its installation only, not to include any owner labor costs. In addition, new construction and new developments are ineligible, as this program is intended as a current infrastructure replacement program. Application Process • Applicants must be served by a municipal public water supply system • Municipalities will submit Met Council supplied application form by March 29, 2024. Required information includes: o the municipality's rebate or grant program design and work plan o proposed examples of communications to property owners o requested total grant amount o estimated annual amount of water saved by the applying municipality • Application form is available at: https://metrocouncil.org/Wastewater-Water/Funding-Finance/Available- Funding-Grants.aspx • Submit competed application to: henry.mccarthy©metc.state.mn.us • Metropolitan Council will notify municipalities of grant awards by May 24, 2024. Proposal Selection Criteria In the event that funds requested exceed funds available, the following criteria will be used to determine the amount granted to a given municipality: • Municipalities with identified water supply issues in Master Water Supply Plan Community Profiles or Local Water Supply Plans • Municipalities' ratio of peak monthly water use to winter monthly water use • Municipalities' average residential per capita water use • The order in which applications are received and until grant funds are completely committed Funding Process and Reporting Requirements • Utilizing forms provided by Met Council, the following information must be reported on a quarterly basis: o Number, type and amount of rebates or grants provided to property owners, along with each property address o Estimated annual gallons of water saved per device installation o Municipality matching funds disbursed o Number of unmet funding requests from property owners, if any 3 • Upon review and confirmation of the above information, Met Council will process a grant payment in the amount of 80% of approved total rebates or grants for the reporting period. • Met Council will provide confirmation of grant balances available upon request and reserves the right to amend grant agreements, in collaboration with grantee municipality, if quarterly reporting indicates rebate or grant programs will not fully utilize grant awards within the Grant Activity Period. Qualified Activities • Toilet replacement with a US EPA WaterSense labeled toilet: https://lookforwatersense.epa.gov/products/Product-Search-Results-Toilets.html • Irrigation controller replacement with a US EPA WaterSense labeled controller, either weather-based or soil moisture-based: https://lookforwatersense.epa.gov/products/Product-Search-Results-IrrigationController.html https://lookforwatersense.epa.gov/products/Product-Search-Results- SoilMoistureBased IrrigationController.html • Irrigation spray sprinkler body replacement with a US EPA WaterSense labeled spray sprinkler body: https://Iookforwatersense.epa.gov/products/Product-Search-Results-Sprinkler.html • Irrigation system audit by an Irrigation Professionals certified by a US EPA WaterSense program: https://Iookforwatersense.epa.gov/pros/ • Showerhead replacement with a US EPA WaterSense labeled showerhead: https://www.epa.gov/watersense/showerheads • Clothes washing machine replacement with a US DOE Energy Star labeled clothes washing machine: https://www.energystar.gov/productfinder/product/certified-clothes-washers/results • Residential dishwasher replacement with a US DOE Energy Star labeled residential dishwasher: https://www.energystar.gov/products/dishwashers Determining Estimated Water Savings Some manufacturers include annual water savings estimates in their device descriptions or specifications, and irrigation professionals report estimated savings after performing an irrigation system audit. In cases where estimated annual water savings are not provided or can't be found, the WaterSense and Energy Star websites have information on estimated water savings. • Toilet: https://www.epa.gov/watersense/residential-toilets • Irrigation controller: https://www.epa.gov/watersense/watersense-labeled-controllers • Spray sprinkler body: https://www.epa.gov/watersense/spray-sprinkler-bodies#::text=WaterSense%20Savings,- 4 Experts%20estimate%20that&text=Installing%20WaterSense%201abeled%20spray%20sprinkler,water 20and%20sewer%20costs%20annually. • Irrigation audit: https://www.epa.gov/watersense/irrigation-pro • Showerhead: https://www.epa.gov/watersense/showerheads • Clothes washing machine: https://www.energystar.gov/products/clothes washers#:-:text=ENERGY%20STAR%20can%20help%2 Ofamilies,less%20water%20than%20regular%20washers. • Residential dishwasher: https://www.energystar.gov/products/dishwashers Reporting Example Calculated Totals: Rebate or Est.Annual Water Total Eligible Estimated (Select)Property (Select) Water Cost per 8 of Municipality Property Street Address and Zip Code Grant per (Gallons)Saved Rebate or Grant Annual Water Type: Device Replaced: Device($): Devices: Contribution: Device($) Per Device: Grant Amount Saved(Gallons): 2094 Proviso Avenue Residential Clothes Washer $800.00 1 $200.00 5,000 $200.00 $40.00 $160.00 5,000 3452 Enola Drive Residential Irrigation Controller $250.00 1 $150.00 20,000 $150.00 $30.00 $120.00 20,000 994 Argentine Place Residential Irrigation Controller $200.00 1 $150.00 20,000 $150.00 $30.00 $120.00 20,000 5377 Shoreham Way Residential Toilet $350.00 1 $125.00 7,000 $125.00 $25.00 $100.00 7,000 5 EXHIBIT C Revision # METROPOLITAN COUNCIL ENVIRONMENTAL SERVICES 2022-2024 CLEAN WATER FUND WATER EFFICIENCY GRANT PROGRAM GRANT AMENDMENT FORM NOTICE TO RECIPIENT: Submission of this form is required to modify the Maximum Grant Amount in your Grant Agreement with Metropolitan Council 2024-2026 Clean Water Fund Water Efficiency Grant Program (Grant Program). After determination of your city's Maximum Grant Amount, completion and submission of this form is necessary when 1) you are requesting additional grant funds to meet unexpected rebate or grant demand, or 2) when your city has determined that the previously approved program's rebate or grant demand will not be met,requiring less grant funds than anticipated when the agreement was signed. The process for modifying your Grant Agreement is as follows: 1. Your city's authorized representative submits one signed copy of Exhibit C to the Met Council, with any additional information requested by Met Council. 2. Upon receipt and any Met Council approval of signed Exhibit C, the Met Council's authorized representative will obtain Met Council authorized signatures returns a fully executed copy of Exhibit C indicating the new Maximum Grant Amount to City's designated authorized representative. Instructions: Indicate the date of your change request in#1 box. Indicate the number of this particular change request in#2 box (and in box at top of page—must match). Enter the current grant agreement amount (as MCES approved) in#3 box. If you wish to increase your municipality's grant amount, enter the amount you are requesting in#4 box. If you wish to decrease your grant amount due to less demand than anticipated, enter the amount in#5 box. Enter in#6 box the amount derived from adding#3 to#4 or derived from subtracting#5 from#3. Grant Agreement# 1. Date of change request: 6 2. Change request number: 3. Current Grant Agreement Amount (as MCES approved): 4. Increase due to request for additional funding: 5. Decrease due to less demand: 6. Amended Maximum Grant Agreement Amount requested: CITY NAME: CITY AUTHORIZED REPRESENTATIVE (signature and date): METROPOLITAN COUNCIL PROGRAM ADMINISTRATOR APPROVAL (signature and date): METROPOLITAN COUNCIL AUTHORIZED SIGNATURE AND DATE Questions may be directed to the Met Council Authorized Representative: 7 • ITEM: 4.L. • •• ••• ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Joint Powers Agreement with Dakota County for Project 2024-112, Pedestrian and Bicycle Plan Update Staff Contact: Department/ Division: Matt Saam, Public Works Director Public Works Department ACTION REQUESTED: Approve the attached Joint Powers Agreement with Dakota County for Project 2024-112, Pedestrian and Bicycle Plan Update. SUMMARY: The attached Joint Powers Agreement (JPA) with Dakota County provides for a cost share between the City and the County for an update to the City's previous Pedestrian and Bicycle Plan from 2010. The City's grant is part of the County's Statewide Health Improvement Program (SHIP) under the Active Living Community Partner Award program. The County receives grant funding from the Minnesota Depaitiiient of Health (MDH) in order to implement the County's SHIP initiative. The grant is meant to cover all or a majority of the cost for a consultant to update the City's previous 2010 Pedestrian and Bicycle Plan. Upon approval/signature of the grant agreement, staff intends to move forward with the project which will include the following: • Hire a consultant via an Request for Proposal (RFP) process to complete the study • An assessment/analysis of the existing pedestrian and bicycle system in the City to identify opportunities and challenges to completing gaps in the current system that is offered to the public • Create a committee to obtain community engagement on the process. Committee members that will be invited to participate will include: City staff, County staff, ISD 196 students and staff, Park and Recreation Commission, Planning Commission, Traffic Safety Advisory Committee, Chamber of Commerce, business owners, local bike/walk groups, retirement/senior living facilities, and interested residents • Completion of the updated Pedestrian and Bicycle Plan by May 31, 2025. The JPA has been reviewed and approved by the City Attorney. BACKGROUND: The City's existing Pedestrian and Bicycle Plan is from September 2010 and is in need of updating. The SHIP grant will provide a plan update to ensure the pedestrian and bicycle environment within the City will help meet the needs of residents now and in the future. Dakota County Public Health has been receiving funding from MDH since 2009 to promote chronic disease prevention and advance health equity in communities through strategies focused on healthy eating, physical activity, commercial tobacco-free living and well-being strategy areas. One of the ways the County does this is through the SHIP program. SHIP helps build thriving communities by implementing community-driven solutions for all people in Minnesota to live longer, healthier lives. BUDGET IMPACT: The grant provides $35,000 to complete the Pedestrian and Bicycle Plan update. There is a 10 percent match ($3,500) requirement to the City for this grant. The City's match will be a mix of in-kind labor and/or any additional funding that is needed in excess of the $35,000 grant amount for a consultant to complete the plan update. ATTACHMENTS: Agreement Dakota County Contract#DCA20570 JOINT POWERS AGREEMENT BETWEEN THE COUNTY OF DAKOTA AND THE CITY OF APPLE VALLEY This Joint Powers Agreement ("Agreement") is entered into by and between the County of Dakota, a political subdivision of the State of Minnesota, by and through its Physical Development Division, 1590 Highway 55, Hastings, Minnesota 55033 ("County"), and the City of Apple Valley ("City"), by and through their respective governing bodies. RECITALS WHEREAS, Minn. Stat. § 471.59 authorizes local government units to jointly and cooperatively exercise any power common to the contracting parties; and WHEREAS, City is a governmental unit and political subdivision of the State of Minnesota; and WHEREAS, County is a governmental unit and political subdivision of the State of Minnesota; and; WHEREAS, the County has received a grant of monies from the State of Minnesota acting through the Minnesota Department of Health Grant Project Agreement No. 183510, attached hereto as set forth in Exhibit A for implementation of the County's Statewide Health Improvement Program ("SHIP"); and WHEREAS, the County and the City are desirous of entering into this Agreement so that the County and the City may share the cost to conduct a Pedestrian and Bicycle Plan Update ("Project"). NOW, THEREFORE, in consideration of the mutual promises and benefits that the City and the County shall derive from this Agreement, the City and County hereby enter into this Agreement for the purposes stated herein. 1. Effective Date and Term. This Agreement shall be effective as of the dates of signature by the parties. This Agreement shall remain in effect until May 31, 2025 or until completion by the parties of their respective obligations under this Agreement, whichever occurs first, unless earlier terminated by law or according to the provisions of this Agreement. 2. Grant of Monies. The County agrees to reimburse the City in an amount not to exceed $35,000 for costs incurred to conduct a Pedestrian and Bicycle Plan Update during the period from the Effective Date through May 31, 2025 (Grant Funds). 3. City Obligations Under State Contracts. The grant funds provided to City under this agreement are subject to the terms and conditions contained in both the Master Grant Contract between Dakota County and the State of Minnesota dated September 18, 2019, as may be periodically amended, and the SHIP Grant Project Agreement between the Dakota County Community Health Board and the State of Minnesota dated October 1, 2020, as may be periodically amended, including amendments dated August 23, 2021 and October 18, 2022 ("State Contracts"). City agrees to comply with all terms and conditions contained in such contracts that are applicable to the County. 4. Purpose. The purpose of this Agreement is to provide cooperation and funding by the County to the City so that the City can prepare a Pedestrian and Bicycle Plan Update. All funds provided by Dakota County Contract#DCA20570 P a g c 11 of 6 SHIP Dakota County Contract#DCA20570 the County are to be used by the City solely for this purpose. Funds obtained by the City pursuant to this Agreement shall only be used for the payment of actual professional services. 5. Obligations of the City. Conduct a Pedestrian and Bicycle Plan Update. The City shall prepare a plan update as more fully described in Exhibit B, Contract Deliverables for the Pedestrian and Bicycle Plan Update Funded by the Statewide Health Improvement Program (SHIP) and Exhibit C, Statewide Health Improvement Program (SHIP) Application for Local Funding, attached hereto and incorporated by reference herein. If the City utilizes a contractor to prepare the Pedestrian and Bicycle Plan Update, or any part thereof, then the City shall be fully responsible for seeking, obtaining and paying the cost and fees of the contractor when they become due. 6. Reimbursement. After this Agreement has been executed by both parties, the City may claim reimbursement for expenditures incurred in connection with the performance of activities that are eligible for reimbursement in accordance with the Agreement. The County will reimburse the City within 35 calendar days of the City's submission of invoices to the County for eligible expenditures. Invoices must be submitted in the form acceptable to the County. All requests for reimbursement must be submitted by April 15, 2025. The City must certify that the requested reimbursements are accurate, appropriate and eligible in accordance with Master Grant Contract No. 12-700-0068 attached hereto as set forth in Exhibit D, that it has documentation of the actual expenditures for which reimbursement is sought, and that such expenditures have not been otherwise reimbursed. 7. Miscellaneous. A. Authorized Representatives. The following named persons are designated as the Authorized Representatives of the parties for purposes of this Agreement. These persons have authority to bind the party they represent and to consent to modifications, except that the Authorized Representatives shall have only authority specifically granted by their respective governing boards. Notice required to be provided pursuant this Agreement shall be provided to the following named persons and addresses unless otherwise stated in this Agreement, or in a modification to this Agreement. COUNTY OF DAKOTA Georg T. Fischer, Director Physical Development Division 14955 Galaxie Avenue Apple Valley, MN 55124 Telephone: 952- 891-7007 Email: georg.fischer@co.dakota.mn.us Georg T. Fischer, or his successor, has the responsibility to monitor the City's performance pursuant to this Agreement and the authority to approve invoices submitted for reimbursement. CITY OF APPLE VALLEY Matt Saam Public Works Director City of Apple Valley 7100 147th Street West Apple Valley, MN 55124 Telephone: 952.953.2504 Email: Matt.Saam@applevalleymn.us Dakota County Contract#DCA20570 P a g c 12 of 6 SHIP Dakota County Contract#DCA20570 In addition, notification to the City or to the County regarding termination of this Agreement by the other party shall be provided to the Office of the Dakota County Attorney, Civil Division, 1560 Highway 55, Hastings, MN 55033. The parties shall provide written notification to each other of any change to the Authorized Representative. Such written notification shall be effective to change the designated liaison under this Agreement, without necessitating an amendment of this Agreement. B. Assignment, Amendments, Waiver and Complete Agreement. Assignment. The City may neither assign nor transfer any rights or obligations under this Agreement without the prior consent of the County and a fully executed assignment agreement, executed by the County and the City. ii. Use of Contractors. The City may engage contractors to perform activities funded pursuant to this Agreement. However, the City retains primary responsibility to the County for performance of the activities and the use of such contractors does not relieve the City from any of its obligations under this Agreement. iii. Amendments. Any amendment to this Agreement must be in writing and executed by the County and the City. iv. Waiver. If the County fails to enforce any provision of this Agreement, that failure shall not result in a waiver of the right to enforce the same or another provision of this Agreement. v. Agreement Complete. This Agreement and exhibits contain all negotiations and agreements between the County and the City. No other understanding regarding this Agreement, whether written or oral may be used to bind either party. C. Indemnification. Each party to this Agreement shall be liable for the acts or omissions of its officers, directors, employees, agents, or contractors and the results thereof to the fullest extent authorized by law and shall not be responsible for the acts of the other party, its officers, directors, employees, agents, or contractors. It is understood and agreed that the provisions of the Municipal Tort Claims Act, Minn. Stat. Ch. 466, and other applicable laws govern liability arising from the parties' acts or omissions. In the event of any claims or actions asserted or filed against either party, nothing in this Agreement shall be construed to allow a claimant to obtain separate judgments or separate liability caps from the individual parties. In order to insure a unified defense against any third-party liability claims arising from work of the Project, City agrees to require all contractors or subcontractors hired to do any work on the plan update to maintain commercial general liability insurance and professional liability insurance (when applicable) in the amounts consistent with the minimum limits of coverage established by Minn. Stat. § 466.04 during the terms of the Project. Each Party warrants that they are able to comply with the aforementioned indemnity requirements through an insurance company or self-insurance program and that each has minimum coverage consistent with the liability limits contained in Minn. Stat. Ch. 466. D. Audit. The City shall maintain books, records, documents and other evidence pertaining to the costs or expenses associated with the work performed pursuant to this Agreement. Upon request the City shall allow the County, Legislative Auditor or the State Auditor to inspect, audit, copy or abstract all of the books, records, papers or other documents relevant to this Agreement. The City shall use generally accepted accounting principles in the maintenance of such books and records, and shall retain all of such books, records, documents and other Dakota County Contract#DCA20570 13 of 6 SHIP Dakota County Contract#DCA20570 evidence for a period of six (6) years from the date of the completion of the activities funded by this Agreement. E. Data Practices. The City agrees with respect to any data that it possesses regarding the Agreement to comply with all of the provisions of the Minnesota Government Data Practices Act contained in Minnesota Statutes Chapter 13, as the same may be amended from time to time. F. Relationship of the Parties. Nothing contained in this Agreement is intended or should be construed as creating or establishing the relationship of co-partners or joint ventures between the County and the City, nor shall the County be considered or deemed to be an agent, representative or employee of the City in the performance of this Agreement. Personnel of the City or other persons while engaging in the performance of this Agreement shall not be considered employees of the County and shall not be entitled to any compensation, rights or benefits of any kind whatsoever. G. Exhibits. The following exhibits are attached to and incorporated within this Subgrant Agreement. Exhibit A: Grant Project Agreement; Exhibit B: Apple Valley Contract Deliverables for the Pedestrian and Bicycle Plan Update Funded by the Statewide Health Improvement Partnership (SHIP); Exhibit C: Statewide Health Improvement Partnership (SHIP) Dakota County Active Living Community Partner Awards Application; and Exhibit D: Minnesota Department of Health Master Grant Agreement H. Governing Law, Jurisdiction and Venue. Minnesota law, without regard to its choice-of-law provisions, governs this Agreement. Venue for all legal proceedings arising out of this Agreement, or its breach, must be with the appropriate state court with competent jurisdiction in Dakota County. I. Compliance with Law. The City agrees to conduct its work under this Agreement in compliance with all applicable provisions of federal, state, and local laws, ordinances, or regulations. The City is responsible for obtaining and complying with all federal, state, or local permits, licenses, and authorizations necessary for performing the work. J. Default and Remedies. Events of Default. Unless waived in writing by the County, the City's failure to fully comply with any material provision, term, or condition contained in this Agreement shall constitute a default. ii. Notice of Event of Default and Opportunity to Cure. Upon the County's giving the City written notice of an event of default, the City shall have thirty (30) calendar days in which to cure such event of default, or such longer period of time as may be reasonably necessary so long as the City is using its best efforts to cure and is making reasonable progress in curing such events of default (the "Cure Period"). In no event shall the Cure Period for any event of default exceed two (2) months. Within ten (10) calendar days after receipt of notice of an event of default, the City shall propose in writing the actions that the City proposes to take and the schedule required to cure the event of default. Dakota County Contract#DCA20570 Page 14 of 6 SHIP Dakota County Contract#DCA20570 iii. Remedies. Upon the City's failure to cure an event of default within the Cure Period, the County: (a) May refrain from disbursing additional Grant Funds hereunder; and/or may seek recovery of all or a portion of any Grant Funds previously disbursed to the City hereunder upon: (i) the County determining that previously reimbursed expenditures were ineligible for reimbursement and/or (ii) the City's failure to complete the Pedestrian and Bicycle Plan Update on or before the later of May 31, 2025 or expiration of the Cure Period. (b) May terminate this Agreement and its obligation to provide funds under this Agreement for cause by providing thirty(30)days'written notice to the City. Such notice to terminate for cause shall specify the circumstances warranting termination of the Agreement. Cause shall be a material breach of this Agreement and any supplemental agreement or modification to this Agreement or an event of default. Notice of Termination shall be made by certified mail or personal delivery to the Authorized Representative of the other Party. For purposes of termination and default, all days are calendar days. K. Non-Appropriation. Notwithstanding any provision of this Agreement to the contrary, this Agreement may be terminated immediately by the County in the event sufficient funds from the County, State, or Federal sources are not appropriated, obtained and continued at least the level relied on for the funding of this Agreement, and the non-appropriation of funds did not result from any act or bad faith on the part of the County. 8. Special Condition. The City understands and agrees that it will perform the work contemplated by this Agreement in such a way as to comply with and enable the County to comply with all of the requirements imposed upon the County by Grant Agreement No. 183510, attached hereto as Exhibit A and incorporated herein, including but not limited to the following: A. Any publicity given to the activities occurring as a result of this Agreement, including notices, informational pamphlets, press releases, research, reports, signs and similar public notices shall identify the State of Minnesota through the Minnesota State Department of Health ("Department") as a sponsoring agency and shall not be released unless approved in writing by the Department's authorized representative. B. City shall submit all SHIP-related communications to the County's public health liaison for pre-approval, allowing a minimum of 7 business days for approvals in advance of public release. C. The City shall indemnify, save and hold the Department and County its representatives and employees harmless from any and all claims or causes of action, including reasonable attorney fees incurred by the Department and County, arising from the performance of the activities funded by this Agreement by the City or its agents, employees, or contractors. Dakota County Contract#DCA20570 Page 15 of 6 SHIP Dakota County Contract#DCA20570 IN WITNESS WHEREOF, the parties have executed this Agreement on the dates indicated below. COUNTY OF DAKOTA By: Physical Development Director Date: APPROVED AS TO FORM: /s/ Brian J. Wisdorf 6/27/2024 Assistant County Attorney Date KS-23-295 Dakota County Resolution No. 23-181 CITY OF APPLE VALLEY By: Clint Hooppaw Title: Mayor Date: AND By: Pamela J. Gackstetter Title: Clerk Date: Dakota County Contract#DCA20570 Pa g a 16 of 6 SHIP DocuSign Envelope ID:EED95507-9C8B-442B-8402- Exhibit A m DEPARTMENT CHB Grant Project Agreement Template STATE FUNDS Version 1.8,12/27/19 OF HEALTH Grant Project Agreement Number 183510 Between the Minnesota Department of Health and Dakota County Community Health Board Minnesota Department of Health Grant AwardCoverSheet You have received a grant award from the Minnesota Department of Health (MDH). Information about the grant award, including funding details, are included below. Contact your MDH Grant Manager if you have questions about this cover sheet. ATTACHMENT: Grant Project Agreement CONTACT FOR MDH: Meredith Ahlgren, 651-201-5446, meredith.ahlgren@state.mn.us Grantee SWIFT Information Grant Agreement Information Funding Information Grant Agreement/Project Agreement Total Grant Funds(all funding sources): Name of MDH Grantee: Number:183510 Dakota County Community Health Board $782,859.00 Grantee SWIFT Vendor Number: Period of Performance Start Date: Total State Grant Funds: 0000197289 November 1,2020 $782,859.00 SWIFT Vendor Location Code: Period of Performance End Date: Total Federal Grant Funds: 001 October 31,2025 N/A Page 1 of 6 DocuSign Envelope ID:EED95507-9C8B-442B-8402- D E PA R T M E N T CHB Grant Project Agreement Template STATE FUNDS Version 1.8,12/27/19 OF HEALTH Grant Project Agreement Number 183510 Between the Minnesota Department of Health and Dakota County Community Health Board Minnesota Department of Health Community Health Board Grant Project Agreement This Grant Project Agreement, and amendments and supplements, is between the State of Minnesota, acting through its Commissioner of Health ( "State")and the Dakota County Community Health Board, an independent organization, not an employee of the State of Minnesota, 1 Mendota Rd. W.,Suite 410, West St. Paul, MN 55118, ("Grantee"). 1. Under Minnesota Statutes 144.0742, the State is empowered to enter into a contractual agreement for the provision of statutorily prescribed public health services; 2. The State and the Grantee have entered into Master Grant Contract number 12-700-00068("Master Grant Contract") effective January 1, 2015 or subsequent Master Grant Contracts and amendments and supplements thereto; 3. The State, pursuant to Minnesota Statutes 145.986, is empowered to award Statewide health Improvement Partnership (hereinafter"SHIP")grants to convene,coordinate, and implement evidence-based strategies targeted at reducing the percentage of Minnesotans who are obese or overweight and at reducing the use of tobacco; and 4. The Grantee represents that it is duly qualified and willing to perform the duties described in this grant project agreement to the satisfaction of the State. Pursuant to Minnesota Statutes Section 16B.98, subdivision 1,the Grantee agrees to minimize administrative costs as a condition of this grant. NOW,THEREFORE, it is agreed: 1 Incorporation of Master Grant Contract.All terms and conditions of the Master Grant Contract are hereby incorporated by reference into this grant project agreement. 2 Term of Agreement. 2.1 Effective date.This grant project agreement shall be effective on November 1, 2020, or the datethe State obtains all required signatures under Minnesota Statutes 1613,98.Subd. 5(a),whichever is later.The Grantee must not begin work until this contract is fully executed and the State's Authorized Representative has notified the Grantee that work may commence. 2.2 Expiration date. October 31, 2025, or until all obligations have been fulfilled to the satisfaction of the State, whichever occurs first, except for the requirements specified in this grant project agreement with completion dates which extend beyond the termination date specified in thissentence. 3 Grantee's Duties and Responsibilities. Grantee shall comply with the following grant requirements: General. Grantee must: 1. Work with State to finalize Grantee's yearly work plan and budget.The annual budget and work plan must be approved in writing by State by November 1, 2020. If the work plan is not approved by November 1, 2020, Grantee cannot perform work under this agreement. 2. Perform the activities approved in the work plan. 3. Grantee will contact State if Grantee is no longer able to fulfill a work plan activity and Grantee must request approval before pursuing any additional activities not described in the original work plan. If Grantee fails to complete grant deliverables in a satisfactory manner,State has the authority to withhold further funds. Page 2 of 6 DocuSign Envelope ID:EED95507-9C8B-442B-8402- D E PA R T M E N T CHB Grant Project Agreement Template STATE FUNDS Version 1.8,12/27/19 OF HEALTH Grant Project Agreement Number 183510 Between the Minnesota Department of Health and Dakota County Community Health Board 4. Designate or hire a full-time SHIP project coordinator or equivalent.The Grantee's budget must include a minimum of one FTE to coordinate the activities of the grant. 5. Designate a SHIP staff person to facilitate evaluation tasks and communicate with State evaluation staff and contractors. 6. Designate, hire,or contract project,fiscal,and administrative staff with the appropriate trainingand experience to implement all SHIP activities and to fulfill payroll, accounting, and administrative functions. 7. Participate in site visits and grant reconciliation processes with State. 8. Participate in regularly scheduled calls and meetings with community specialists 9. Participate in State-sponsored technical assistance calls,webinars andtrainings. 10. Attend State-sponsored conferences, meetings and in-person trainings, 11. Comply with State product approval outlined in the SHIP Communications Guide. 12. Allow State and others to use any products or materials produced with SHIPfunds. Reporting 1. Participate in all required evaluation activities as outlined in the SHIPApplication. 2. Completed progress and evaluation reports will be due quarterly.The schedule for quarterly reporting is provided below. The State will provide guidance regarding the required content of the reports. Quarterly Reporting Period Report Submission Due Date November 1—January 31 February 29 February 1—April 30 May 3 May 1—July 31 August 30 August 1—October 31 November 30 Financial 1. Adhere to the request and approval process set forth by the State in the SHIP Financial Guide. 2. Obtain prior approval from the State for all subcontracts or mini-grants$3,000 or more, significant changes in grant activities, changes of more than 10 percent to any budget line item, surveys and out-of-state travel. 3. Act in a fiscally-responsible manner, including following standard accounting procedures,charging the SHIP grant only for the activities stated in the grant agreement, spending grant funds responsibly, properly accounting for how grant funds are spent, maintaining financial records to support expenditures billed to the grant, and meeting audit requirements. 4. Ensure that a local match equaling at least ten percent of the total funding award is provided and documented. 5. Ensure that administrative costs are explained and justifiable.The State will accept up to the Grantee's current federally approved rate. If Grantee does not have a federally approved indirect cost rate, the State will accept an indirect rate of up to 10 percent of the total grant award. 6. Report to the State other funding sources, including grants from other sources,that are directed toward tobacco, obesity, and well-being, and have accounting systems in place to track SHIP-funded activities separately from activities funded through other sources. 7. Comply with the Minnesota Government Data Practices Act as it applies to all data created, gathered,generated, or acquired under the grant agreement. 8. Ensure SHIP funding does not supplant work funded through other sources. Use SHIP funds to develop new activities, expand or modify current activities that work to reduce tobacco use and exposure, prevent obesity, or increase well-being, and/or replace discontinued funds from the State, the federal government, or another third party previously used to reduce tobacco use and exposure, prevent obesity, or increase well-being.The Grantee may not use SHIP funds to replace federal, Page 3 of 6 DocuSign Envelope ID:EED95507-9C8B-442B-8402- DEPARTMENT CHB Grant Project Agreement Template STATE FUNDS Version 1.8,12/27/19 OF HEALTH Grant Project Agreement Number 183510 Between the Minnesota Department of Health and Dakota County Community Health Board state, local, or tribal funding Grantee currently uses to reduce tobacco use and exposure, prevent obesity, or increase well-being. Lobbying Ensure funds are not used for lobbying, which is defined as attempting to influence legislators or other public officials on behalf of or against proposed legislation_ Providing education about the importance of policies as a public health strategy is allowed with SHIP funds. Education includes providing facts, assessment data, reports, program descriptions, and information about budget issues and population impacts, but stopping short of making a recommendation on a specific piece of legislation. Education may be provided to legislators, public policy makers, other decision makers, specific stakeholders, and the general community. Lobbying restrictions do not apply to internal or non-public policies. 4 Consideration and Payment. 4.1 Consideration. The State will pay for all services performed by the Grantee under this grant project agreement as follows: (a)Compensation. The Grantee will be paid monthly,on a reimbursement basis for services performed and acceptance of such services by the State's Authorized Representative,except the State reserves the right not to honor invoices that are submitted more than 30 days after the submission datespecified. Budget periods for the five years are as follows: Year 1: November 1, 2020—October 31,2021 $782,859.00 Year 2: November 1, 2021—October 31,2022 To Be Determined Year 3: November 1, 2022—October 31,2023 To Be Determined Year 4: November 1, 2023—October 31,2024 To Be Determined Year 5: November 1, 2024—October 31,2025 To Be Determined (b) Total Obligation.The total obligation of the State for all compensation and reimbursements tothe Grantee under this grant project agreement will not exceed $782,859.00 (Seven Hundred Eighty-Two Thousand Eight Hundred Fifty-Nine Dollars). (c) Budget Modifications. Modifications greater than 10 percent of any budget line item in the most recently approved budget(listed in 4.1(a)or incorporated in Exhibit B) requires prior approval from the State and must be indicated on submitted reports. Failure to obtain prior approval for modifications greater than 10 percent of any budget line item may result in denial of modification request and/or loss of funds. Modifications equal to or less than 10 percent of any budget line item are permitted without prior approval from the State provided that such modification is indicated on submitted reports and that the total obligation of the State for all compensation and reimbursements to the Grantee shall not exceed the total obligation listed in 4.1(b) or Exhibit B, 4.2 Terms of Payment. (a) Invoices. The State will promptly pay the Grantee after Grantee presents an itemized invoice for the services actually performed and the Staters Authorized Representative accepts the invoiced services. Invoices must be submitted in a timely fashion and according to the following schedule: Invoices shall be completed on a form prescribed by the State for each month and submitted within 45 days after the end of the month. (b) Matching Requirements. Grantee certifies that the following matching requirement for the grant will be met by Grantee: A local match of ten percent of the total funding allocation will be provided and documented. Page 4 of 6 DocuSign Envelope ID:EED95507-9C8B-442B-8402- DEPARTMENT CHB Grant Project Agreement Template STATE FUNDS Version 1.8,12/27/19 OF HEALTH Grant Project Agreement Number 183510 Between the Minnesota Department of Health and Dakota County Community Health Board 5 Conditions of Payment.Ali services provided by Grantee pursuant to this grant project agreement must be performed to the satisfaction of the State; as determined in the sole discretion of its Authorized Representative. Further, all services provided by the Grantee must be in accord with all applicable federal, state,and local laws, ordinances, rules and regulations. 6 Ownership of Equipment.The State shall have the right to require transfer of all equipment purchased with grant funds (including title)to the State or to an eligible non-State party named by the State.This right will i normally be exercised by the State only if the project or program for which the equipment was acquired is transferred from one grantee to another. 7 Authorized Representatives. 7.1 State's Authorized Representative. The State's Authorized Representative for purposes of administering this grant project agreement is Meredith Ahlgren, Acting Supervisor, Community Initiatives, Office of Statewide Health Improvement Initiatives,85 East Seventh Place, P.O. Box 64882,St. Paul, MN, 55164-0882, 651-201-5446, meredith.ahlgren@state.mn.us, or his/her successor, and has the responsibility to monitor the Grantee's performance and the final authority to accept the services provided under this grant project agreement. If the services are satisfactory,the State's Authorized Representative will certify acceptance on each invoice submitted for payment. 7.2 Grantee's Authorized Representative.The Grantee's Authorized Representative is Bonnie Brueshoff, CHS Administrator, 1 Mendota Rd. W.; Suite 410,West St, Paul, MN 55118, 651-554-6103, bonnie.brueshoff@co.dakota.mn.us, or his/her successor.The Grantee's Authorized Representative has full authority to represent the Grantee in fulfillment of the terms, conditions, and requirements of this agreement. If the Grantee selects a new Authorized Representative at any time during this grant project agreement,the Grantee must immediately notify the State. 8 Termination. 8.1 Termination by the State or Grantee.The State or Grantee may cancel this grant project agreement at any time, with or without cause, upon thirty(30) days written notice to the otherparty. 8.2 Termination for Cause. If the Grantee fails to comply with the provisions of this grant project agreement,the State may terminate this grant project agreement without prejudice to the right of the State to recover any money previously paid.The termination shall be effective five business days after the State mails, by certified mail, return receipt requested, written notice of termination to the Grantee at its last known address. 8.3 Termination for Insufficient Funding. The State may immediately terminate this grant project agreement if it does not obtain funding from the Minnesota legislature or other funding source; or if funding cannot be continued at a level sufficient to allow for the payment of the work scope covered in this grant project agreement.Termination must be by written (e-mail,facsimile or letter) notice to the Grantee.The State is not obligated to pay for any work performed after notice and effective date of the termination. However, the Grantee will be entitled to payment,determined on a pro rata basis,for services satisfactorily performed to the extent that funds are available.The State will not be assessed any penalty if this grant project agreement is terminated because of the decision of the Minnesota legislature, or other funding source, not to appropriate funds.The State must provide the Grantee notice of the lack of funding within a reasonable time of the State receiving notice of the same. 9 Publicity. Any publicity given to the program, publications, or services provided from this grant project agreement, including, but not limited to, notices, informational pamphlets,: press releases, research, reports, signs, and similar public notices prepared by or for the Grantee or its employees individually or jointlywith Page 5of6 DocuSign Envelope!D:EED95507-9C8B-442B-8402- M1DEPARTMENT CHB Grant Project Agreement Template STATE FUNDS Version 1.8,12/27/19 OF HEALTH Grant Project Agreement Number 183510 Between the Minnesota Department of Health and Dakota County Community Health Board others, or any subgrantees shall identify the State as a sponsoring agency and shall not be released, unless such release is approved in advance in writing by the State's Authorized Representative. APPROVED: 1. State Encumbrance Verification Individual certifies that funds have been encumbered as requited by Minn.Stat.§§16A.15 and 16C.05. n Signed:Sarah Martin Digitally 2020.09210ar1:57-0ah '0 Date:20[0.09 2107:21:57-0541G' Date:9/18/2020 SWIFT Contract/PO No(s). 183510/3000078983 2. GRANTEE 3. STATE AGENCY The Grantee certifies that the appropriate persons(s)have Project Agreement approval and certification that STATE executed the project agreement on behalf of the Grantee as funds have been encumbered as required by Minn.Stat. required by applicable articles,bylaws,resolutions,or §§16A.15 and 16C.05. ordinances. ,—DocuSigned by: f Digitally signed by Maria kWh 'iS[, k, Marti Fischbach Maria Rodriguez Eodriguez 7 Date:2020.70.0i 16:5530 By. '-96039F9D032D437... By: -05.00. Community Services Director Title: Title: Interim Procurement Supervisor 09/24/2020 !4:57 PM CDT Date: Date: 10/1/2020 By: is/ Suzanne W. Schrader Assistant County Attorney Title:Interim ProcurementSupervisor Dakota County Attorney's Office Sept. 24, 2020 Date: 9/28/2020 KS-20-420 Distribution: • MDH(Original fully executed Grant Project Agreement) • Grantee • State Authorized Representative Page 6 of 6 DocuSign Envelope ID:88F40BC4-A660-4792-BBAE-64B8969B7197 DEPARTMENT Amendment#1 for Grant Project Agreement#183510 OF HEALTH Between the Minnesota Department of Health and Dakota County Community Health Board Minnesota Department of Health Grant Award Amendment Cover Sheet You have received a grant award from the Minnesota Department of Health (MDH). Information about the grant award, including funding details, are included below. Contact your MDH Grant Manager if you have questions about this cover sheet. DATE: November 1, 2021 ATTACHMENT: Amendment#1 CONTACT FOR MDH: Alice Englin, 507-508-0988, alice.englin@state.mn.us Grantee SWIFT Information Grant Agreement Information Funding Information Grant Agreement/Project Agreement Name of MDH Grantee: Number: Total Grant Funds(all funding sources): Dakota County Community Health Board $1,565,718 183510 Period of Performance Start Date: Total State Grant Funds: Grantee SWIFT Vendor Number: 0000197289 November 1,2020 $1,565,718 SWIFT Vendor Location Code: Period of Performance End Date: Total Federal Grant Funds: 001 October 31,2025 N/A CHB Grant Project Agreement Amendment(03/2018) Page 1 of 5 DocuSign Envelope ID:88F40BC4-A660-4792-BBAE-64B8969B7197 DEPARTMENT Amendment#1 for Grant Project Agreement#183510 O F HEALTH Between the Minnesota Department of Health and Dakota County Community Health Board Minnesota Department of Health Community Health Board Grant Project Agreement Amendment Grant Project Agreement Start Date: 11/1/2020 Current Project Amendment Amount $782,859 Original Grant Project Agreement Expiration Date: 10/31/2025 Original Grant Project Agreement Amount: $782,859 Current Grant Project Agreement Expiration Date: 10/31/2025 Previous Project Amendment(s)Total: N/A Requested Grant Project Agreement Requested Total Grant Project Agreement Expiration Date: N/A Amount: $1,565,718 This Grant Project Agreement Amendment is between the State of Minnesota, acting through its Commissioner of the Minnesota Department of Health (hereinafter"State") and Dakota County Community Health Board, 1 Mendota Rd. W., Suite 410, West St. Paul MN 55118 (hereinafter"Grantee"). Recitals 1. The State has a grant project agreement with the Grantee identified as 183510 ("Original Grant Project Agreement")to address the leading preventable causes of illness and death such as tobacco use or exposure, poor diet, and lack of regular physical activity, and other issues as determined by the commissioner through the statewide health assessment. 2. The Agreement is being amended to add funding for Year 2. 3. The State and the Grantee are willing to amend the Original Grant Project Agreement as stated below. Grant Agreement Amendment Amended or deleted grant project agreement terms will be struck out, and the added grant project agreement terms will be underlined. REVISION 1. Clause 3. "Grantee's Duties and Responsibilities" is amended as follows: General. Grantee must: 1. Work with State to finalize Grantee's yearly work plan and budget. The annual budget and work plan must be approved in writing by State by November 1 of each year, 2020.The Year 2 work plan will be submitted in two phases: November 1, 2021-April 30, 2022, to be approved by November 1, 2021, and May 1, 2022-October 31, 2022, to be approved by May 1, 2022. If the work plan is not approved by the due date,November 1, 2020, Grantee cannot perform work under this agreement. 2. Perform the activities in the approved work plan. 3. Grantee will contact State if Grantee is no longer able to fulfill a work plan activity and Grantee must request approval before pursuing any additional activities not described in the original work plan. If Grantee fails to complete grant deliverables in a satisfactory manner, State has the authority to withhold further funds. 4. Designate or hire a full-time SHIP project coordinator or equivalent.The Grantee's budget must include a minimum of one FTE to coordinate the activities of the grant. 5. Designate a SHIP staff person to facilitate evaluation tasks and communicate with State evaluation staff and contractors. CHB Grant Project Agreement Amendment(03/2018) Page 2 of 5 DocuSign Envelope ID:88F40BC4-A660-4792-BBAE-64B8969B7197 MDEPARTMENT Amendment#1 for Grant Project Agreement#183510 1 OF HEALTH Between the Minnesota Department of Health and Dakota County Community Health Board 6. Designate, hire, or contract project,fiscal, and administrative staff with the appropriate training and experience to implement all SHIP activities and to fulfill payroll, accounting, and administrative functions. 7. Participate in site visits and grant reconciliation processes with State. 8. Participate in regularly scheduled calls and meetings with State community specialists. 9. Participate in State-sponsored technical assistance calls,webinars and trainings. 10. Attend State-sponsored conferences, meetings and in-person trainings. 11. Comply with State product approval outlined in the SHIP Communications Guide. 12. Allow State and others to use any products or materials produced with SHIP funds. Reporting 1. Participate in all required evaluation activities as outlined in the SHIP Application. 2. Completed progress and evaluation reports will be due quarterly.The schedule for quarterly reporting is provided below.The State will provide guidance regarding the required content of the reports. Quarterly Reporting Period Report Submission Due Date November 1—January 31 February 28 213 February 1—April 30 May 30 May 1—July 31 August 30 August 1—October 31 November 30 Financial 1. Adhere to the request and approval process set forth by the State in the SHIP Financial Guide. 2. Obtain prior approval from the State for all subcontracts or mini-grants $3,000 or more, significant changes in grant activities, changes of more than 10 percent to any budget line item, surveys and out- of-state travel. 3. Act in a fiscally-responsible manner, including following standard accounting procedures, charging the SHIP grant only for the activities stated in the grant agreement, spending grant funds responsibly, properly accounting for how grant funds are spent, maintaining financial records to support expenditures billed to the grant, and meeting audit requirements. 4. Ensure that a local match equaling at least ten percent of the total funding award is provided and documented. 5. Ensure that administrative costs are explained and justifiable.The State will accept up to the Grantee's current federally approved rate. If Grantee does not have a federally approved indirect cost rate,the State will accept an indirect rate of up to 10 percent of the total grant award. 6. Report to the State other funding sources, including grants from other sources,that are directed toward tobacco, obesity and well-being, and have accounting systems in place to track SHIP-funded activities separately from activities funded through other sources. 7. Comply with the Minnesota Government Data Practices Act as it applies to all data created, gathered, generated, or acquired under the grant agreement. 8. Ensure SHIP funding does not supplant work funded through other sources. Use SHIP funds to develop new activities, expand or modify current activities that work to reduce tobacco use and exposure, prevent obesity and increase well-being, and/or replace discontinued funds from the State,the federal government, or another third party previously used to reduce tobacco use and exposure, prevent obesity and increase well-being. The Grantee may not use SHIP funds to replace federal, state, local, or tribal funding Grantee currently uses to reduce tobacco use and exposure, prevent obesity or increase well-being. Lobbying Ensure funds are not used for lobbying, which is defined as attempting to influence legislators or other public officials on behalf of or against proposed legislation. Providing education about the importance of policies as a public health strategy is allowed with SHIP funds. Education includes providing facts, CHB Grant Project Agreement Amendment(03/2018) Page 3 of 5 DocuSign Envelope ID:88F40BC4-A660-4792-BBAE-64B8969B7197 DEPARTMENT Amendment#1 for Grant Project Agreement#183510 O F HEALTH Between the Minnesota Department of Health and Dakota County Community Health Board assessment data, reports, program descriptions, and information about budget issues and population impacts, but stopping short of making a recommendation on a specific piece of legislation. Education may be provided to legislators, public policy makers, other decision makers, specific stakeholders, and the general community. Lobbying restrictions do not apply to internal or non-public policies. REVISION 2. Clause 4(4.1a and 4.1b). "Consideration and Payment" is amended as follows: (a) Compensation. The Grantee will be paid monthly, on a reimbursement basis for services performed and acceptance of such services by the State's Authorized Representative, except the State reserves the right not to honor invoices that are submitted more than 30 days after the submission date specified. Budget periods for the five years are as follows: Year 1: November 1, 2020—October 31, 2021 $782,859,00 Year 2: November 1, 2021—October 31, 2022 $782,859 To Be Determined Year 3: November 1, 2022—October 31, 2023 To Be Determined Year 4: November 1, 2023—October 31, 2024 To Be Determined Year 5: November 1, 2024—October 31, 2025 To Be Determined (b) Total Obligation.The total obligation of the State for all compensation and reimbursements to the Grantee under this grant project agreement will not exceed $1,565,718. $782,859.00 (Seven Hundred Eighty Two Thousand Eight Hundred Fifty Nine Dollars). REVISION 3. Clause 4(4.2a). "Terms of Payment" is amended as follows: (a) Invoices. The State will promptly pay the Grantee after Grantee presents an itemized invoice for the services actually performed and the State's Authorized Representative accepts the invoiced services. Invoices must be submitted in a timely fashion and according to the following schedule: Invoices shall be completed and submitted on a form prescribed by the State for each month and submitted within 45 days after the end of the month, with the exception of June invoices, which should be submitted within 30 days after the end of the month. REVISION 4. Clause 7. "Authorized Representatives" is amended as follows: 7.1 State's Authorized Representative. The State's Authorized Representative for purposes of administering this grant project agreement is Kristine Igo, Director, Meredith Ahlgren ncting Sup„rvis„r- Community Initiatives, Office of Statewide Health Improvement Initiatives, 85 East Seventh Place, P.O. Box 64882, St. Paul, MN, 55164-0882, 651-201-5809, kris.igo@state.mn.us,651 201 5446, meredith.ahlgren@state.mn.us, or his/her successor, and has the responsibility to monitor the Grantee's performance and the final authority to accept the services provided under this grant project agreement. If the services are satisfactory,the State's Authorized Representative will certify acceptance on each invoice submitted for payment. 7.2 Grantee's Authorized Representative. The Grantee's Authorized Representative is Marti.Fischbach, Community Services Director, 1 Mendota Rd. W., Suite 500, West St. Paul MN 55118 651-554-5742, Ronnie Br, ,ff rue A mist ,t Mendota Rd. W. Suite 4�9 West marti. isc ac @co.da ota.mn.us, 00 � oaeso , � �rcaiiiiiii�cia erT z , St. Paul, MN 55118, 651 554 6103, bonnie.brueshoff@co.dakota.mn.us, or his/her successor.The Grantee's Authorized Representative has full authority to represent the Grantee in fulfillment of the terms, conditions, CHB Grant Project Agreement Amendment(03/2018) Page 4 of 5 DocuSign Envelope ID:88F40BC4-A660-4792-BBAE-64B8969B7197 M1DEPARTMENT Amendment#1 for Grant Project Agreement#183510 OF HEALTH Between the Minnesota Department of Health and Dakota County Community Health Board and requirements of this agreement. If the Grantee selects a new Authorized Representative at any time during this grant project agreement,the Grantee must immediately notify the State. Except as amended herein,the terms and conditions of the Original Grant Project Agreement and all previous amendments remain in full force and effect. The Original Grant Project Agreement, and all previous amendments, are incorporated by reference into this amendment. APPROVED: 1.STATE ENCUMBRANCE VERIFICATION Individual certifies that funds have been encumbered as required by Minn.Stat.§§16A.15 and 16C.05. Christina Mish DDate:igita2021llysigned 20y6:Christ34:27inaM.-05'00ish .08. b0 ' Signed: Date:August 20,2021 SWIFT Contract/PO No(s).183510/3-87097 2. GRANTEE The Grantee certifies that the appropriate person(s)have executed the grant project agreement amendment on behalf of the Grantee as required by applicable articles,bylaws,resolutions,or ordinances. .-DocuSigned by: By: i'" 'l l Fis(,�.�at,L, 96039F9D032D437... Title: Community Services Director Date: 8/23/2021 Approved as to form: p-DocuSigned by: By:- Slv'-jaln.lt.l, Sg,v'adt,v' �EE11A05A7186445... Title: Asst Cty Atty KS-20-420-1 Bd Res 20-382 Date: 8/23/2021 3. MINNESOTA DEPARTMENT OF HEALTH DocuSig nedby: By:. J'I l N L1 Co( ttiAAAA, (with delegated authority) F36E69332D94404... Title: Finance Di rector Date: 8/23/2021 Distribution: • MDH-Original(fully executed)Grant Project Agreement Amendment • Grantee • State's Authorized Representative CHB Grant Project Agreement Amendment(03/2018) Page 5 of 5 DocuSign Envelope ID: E79C6F41-DC51-4432-87A6-B606ADOCDA9F Mi DEPARTMENT Amendment#2 for Grant Project Agreement#183510 OF HEALTH Between the Minnesota Department of Health and Board of Commissioners, acting as the Dakota County Community Health Board Minnesota Department of Health Grant Project Agreement Amendment Cover Sheet You have received a grant project agreement from the Minnesota Department of Health (MDH). Information about the grant project agreement, including funding details, are included below. Contact your MDH Grant Manager if you have questions about this cover sheet. DATE: November 1, 2022 ATTACHMENT: Amendment CONTACT FOR MDH: Fred Ndip, 651-431-2449, fred.ndip@state.mn.us Grantee SWIFT Information Grant Project Agreement Funding Information Information Name of MDH Grantee: Grant/Project Agreement Number: Total Grant Funds(all funding sources): Board of Commissioners,acting as the 183510 $3,914,295.00 Dakota County Community Health Board Grantee SWIFT Vendor Number: Period of Performance Start Date: Total State Grant Funds: 0000197289 11/1/2020 $3,914,295.00 SWIFT Vendor Location Code: Period of Performance End Date: Total Federal Grant Funds: 001 10/31/2025 $0.00 CHB Grant Project Agreement Amendment(09/2021) Page 1 of 5 DocuSign Envelope ID: E79C6F41-DC51-4432-87A6-B606ADOCDA9F MiDEPARTMENT Amendment#2 for Grant Project Agreement#183510 OF HEALTH Between the Minnesota Department of Health and Board of Commissioners, acting as the Dakota County Community Health Board Minnesota Department of Health Community Health Board Grant Project Agreement Amendment Grant Project Agreement Start Date: 11/1/2020 Current Project Amendment Amount $2,348,577.00 Original Grant Project Agreement Expiration Date: 10/31/2025 Original Grant Project Agreement Amount: $782,859.00 Current Grant Project Agreement Expiration Date: 10/31/2025 Previous Project Amendment(s)Total: $782,859.00 Requested Grant Project Agreement Requested Total Grant Project Agreement Expiration Date: N/A Amount: $3,914,295.00 This Grant Project Agreement Amendment is between the State of Minnesota, acting through its Commissioner of the Minnesota Department of Health (hereinafter"MDH") and Board of Commissioners, acting as the Dakota County Community Health Board, 1 Mendota Rd. W.,Suite 410,West St. Paul, MN 55118 (hereinafter"Grantee"). Recitals 1. MDH has a grant project agreement with Grantee identified as 183510("Original Grant Project Agreement")to address the leading preventable causes of illness and death such as commercial tobacco use or exposure, poor diet, and lack of regular physical activity, and other issues as determined by the commissioner through the statewide health assessment. 2. The Original Grant Project Agreement is being amended to add funding for Years 3 through 5. 3. MDH and Grantee are willing to amend the Original Grant Project Agreement as stated below. Grant Project Agreement Amendment Amended or deleted grant project agreement terms will be struck out, and the added grant project agreement terms will be underlined. REVISION 1. Clause 3. "Grantee's Duties and Responsibilities"is amended as follows: General. Grantee must: 1. Work with State to finalize Grantee's yearly work plan and budget.The annual budget and work plan must be approved in writing by State by November 1 of each year.The Year 2 work plan will be submitted in two phases: November 1, 2021-April 30, 2022,to be approved by November 1, 2021, and May 1, 2022-October 31, 2022, to be approved by May 1, 2022. If the work plan is not approved by the due date, Grantee cannot perform work under this agreement. 2. Perform the activities in the approved work plan. 3. Grantee will contact State if Grantee is no longer able to fulfill a work plan activity and Grantee must request approval before pursuing any additional activities not described in the original work plan. If Grantee fails to complete grant deliverables in a satisfactory manner, State has the authority to withhold further funds. 4. Designate or hire a full-time SHIP project coordinator or equivalent.The Grantee's budget must include a minimum of one FTE to coordinate the activities of the grant. 5. Designate a SHIP staff person to facilitate evaluation tasks and communicate with State evaluation staff and contractors. CHB Grant Project Agreement Amendment(09/2021) Page 2 of 5 DocuSign Envelope ID: E79C6F41-DC51-4432-87A6-B606ADOCDA9F Mi DEPARTMENT Amendment#2 for Grant Project Agreement#183510 OF HEALTH Between the Minnesota Department of Health and Board of Commissioners, acting as the Dakota County Community Health Board 6. Designate, hire, or contract project,fiscal, and administrative staff with the appropriate training and experience to implement all SHIP activities and to fulfill payroll, accounting, and administrative functions. 7. Participate in site visits and grant reconciliation processes with State. 8. Participate in regularly scheduled calls and meetings with State community specialists. 9. Participate in State-sponsored technical assistance calls,webinars and trainings. 10. Attend State-sponsored conferences, meetings and in-person trainings. 11. Comply with State product approval outlined in the SHIP Communications Guide. 12. Allow State and others to use any products or materials produced with SHIP funds. Reporting 1. Participate in all required evaluation activities as outlined in the SHIP Application. 2. Completed progress and evaluation reports will be due quarterly for Years 1-2 (November 1, 2020- October 31, 2022, and biannually for Years 3-5 (November 1, 2022-October 31, 2025).The schedule for quarterly and biannual reporting is provided below. The State will provide guidance regarding the required content of the reports. Quarterly Reporting Period Report Submission Due Date November 1—January 31 February 28 February 1—April 30 May 30 May 1—July 31 August 30 August 1—October 31 November 30 Biannual Reporting Period Report Submission Due Date November 1—April 30 May 30 May 1—October 31 November 30 Financial 1. Adhere to the request and approval process set forth by the State in the SHIP Financial Guide. 2. Obtain prior approval from the State for all subcontracts or mini grants service contracts or community partner awards$3,000 or more, significant changes in grant activities, changes of more than 10 percent to any budget line item, surveys and out-of-state travel. 3. Act in a fiscally-responsible manner, including following standard accounting procedures, charging the SHIP grant only for the activities stated in the grant agreement, spending grant funds responsibly, properly accounting for how grant funds are spent, maintaining financial records to support expenditures billed to the grant, and meeting audit requirements. 4. Ensure that a local match equaling at least ten percent of the total funding award is provided and documented. 5. Ensure that administrative costs are explained and justifiable.The State will accept up to the Grantee's current federally approved rate. If Grantee does not have a federally approved indirect cost rate,the State will accept an indirect rate of up to 10 percent of the total grant award. 6. Report to the State other funding sources, including grants from other sources,that are directed toward commercial tobacco, obesity and well-being, and have accounting systems in place to track SHIP-funded activities separately from activities funded through other sources. 7. Comply with the Minnesota Government Data Practices Act as it applies to all data created, gathered, generated, or acquired under the grant agreement. 8. Ensure SHIP funding does not supplant work funded through other sources. Use SHIP funds to develop new activities, expand or modify current activities that work to reduce commercial tobacco use and exposure, prevent obesity and increase well-being, and/or replace discontinued funds from the State, the federal government, or another third party previously used to reduce commercial tobacco use and exposure, prevent obesity and increase well-being. The Grantee may not use SHIP funds to CHB Grant Project Agreement Amendment(09/2021) Page 3 of 5 DocuSign Envelope ID: E79C6F41-DC51-4432-87A6-B606ADOCDA9F Mi DEPARTMENT Amendment#2 for Grant Project Agreement#183510 OF HEALTH Between the Minnesota Department of Health and Board of Commissioners, acting as the Dakota County Community Health Board replace federal, state, local, or tribal funding Grantee currently uses to reduce commercial tobacco use and exposure, prevent obesity or increase well-being. 9. Adhere to the guidance set forth by MDH in the Incentive Guidelines for MDH Grantees. The Grantee may use grant funds to purchase incentive instruments in order to aid in meeting the goals and objectives of the grant agreement.The Grantee must have written effective policies and procedures on file before purchasing any incentive instruments.The Grantee is required to monitor and track incentive instruments. MDH reserves the right to inspect and review incentive instruments purchased and distributed, and related documents, as part of its monitoring oversight. Lobbying Ensure funds are not used for lobbying, which is defined as attempting to influence legislators or other public officials on behalf of or against proposed legislation. Providing education about the importance of policies as a public health strategy is allowed with SHIP funds. Education includes providing facts, assessment data, reports, program descriptions, and information about budget issues and population impacts, but stopping short of making a recommendation on a specific piece of legislation. Education may be provided to legislators, public policy makers, other decision makers, specific stakeholders, and the general community. Lobbying restrictions do not apply to internal or non-public policies. REVISION 2. Clause 4(4.1a and 4.1b). "Consideration and Payment" is amended as follows: (a) Compensation.The Grantee will be paid monthly,on a reimbursement basis for services performed and acceptance of such services by the State's Authorized Representative, except the State reserves the right not to honor invoices that are submitted more than 30 days after the submission date specified. Budget periods for the five years are as follows: Year 1: November 1, 2020—October 31, 2021 $782,859.00 Year 2: November 1, 2021—October 31, 2022 $782,859.00 Year 3: November 1, 2022—October 31, 2023 $782,859.00 To Be Determined Year 4: November 1, 2023—October 31, 2024 $782,859.00 To Be Determined Year 5: November 1, 2024—October 31, 2025 $782,859.00 To Be Determined (b) Total Obligation.The total obligation of the State for all compensation and reimbursements to the Grantee under this grant project agreement will not exceed $3,914,295.00. $1,565,718.00. REVISION 3. Clause 7 (7.1). "Authorized Representatives"is amended as follows: 7.1 State's Authorized Representative. The State's Authorized Representative for purposes of administering this grant project agreement is Fred Ndip, Supervisor, Community Initiatives Unit, Kristine Igo, Director, Office of Statewide Health Improvement Initiatives, 85 East Seventh Place, P.O. Box 64882, St. Paul, MN, 55164-0882, 651-431-2449, fred.ndip@state.mn.us,651 201 5809, kris.igo@statc.mn.us, or his/her successor, and has the responsibility to monitor the Grantee's performance and the final authority to accept the services provided under this grant project agreement. If the services are satisfactory,the State's Authorized Representative will certify acceptance on each invoice submitted for payment. Except as amended herein,the terms and conditions of the Original Grant Project Agreement and all previous amendments remain in full force and effect. The Original Grant Project Agreement, and all previous amendments, are incorporated by reference into this amendment. CHB Grant Project Agreement Amendment(09/2021) Page 4 of 5 DocuSign Envelope ID: E79C6F41-DC51-4432-87A6-B606ADOCDA9F 1 D E PA R T M EH T Amendment#2 for Grant Project Agreement#183510 OF HEALTH Between the Minnesota Department of Health and Board of Commissioners, acting as the Dakota County Community Health Board APPROVED: 1. State Encumbrance Verification Individual certifies that funds have been encumbered as required by Minn.Stat.§§16A.15 and 16C.05. Charlotte Paulson Digitally signed by Charlotte Paulson Signature: Date:2022.08.16 09:12:42-05'00' SWIFT Contract&Initial Po: 183510/3-96560 2. Grantee Grantee certifies that the appropriate persons(s)have executed the grant agreement on behalf of Grantee as required by applicable articles,bylaws, resolutions,or ordinances. Approval as to form Signature: ,—Docusigned by: Signature: S- J datatx Title: Title:'—EE11A05A7186445... H»c 1.Ly AL 14 Bd Res. 20-382 Date: 10/18/2022 I 9:06:44 AM CDT Date: Authorized signer ,—DocuSigned by: Signature: _ r(S Signature: s•--96039F9D032D437... Title: Community Services Di rector Title: Date: 10/18/2022 I 9:10:20 AM CDT Date: 1. Minnesota Department of Health Grant agreement approval and certification that State funds have been encumbered as required by Minn.Stat.§§16A.15 and 16C.05. f—DocuSigned by: Signature: )(Aril (with delegated authority) ) f C,btoIA-IA,A. F36E69332D94404... Title: Purchasing Supervisor Date: 10/18/2022 I 10:03:33 AM CDT Distribution: All parties on the DocuSign envelope will receive a copy of the fully executed grant agreement. CHB Grant Project Agreement Amendment(09/2021) Page 5 of 5 Dakota County Contract DCA20570 Exhibit B-Page 1 of 2 Apple Valley Contract Deliverables for the Pedestrian and Bicycle Plan Update Funded by the Statewide Health Improvement Partnership (SHIP) Scope of work to be conducted by the City of Apple Valley • Complete a comprehensive pedestrian and bicycle master plan update for the City of Apple Valley • Evaluate benefits and impacts to SHIP priority populations (people of color, older adults, person with disabilities, women, recent immigrants, members of LGBTQ communities, those with lower educational attainment, those in lower income groups) • Direct and manage any consultant hired to work on the project Public engagement • City staff will work with the Dakota County Physical Development Division (DCPDD) and Public Health Department leads to prepare a public engagement plan. The project will include engagement of key stakeholders, including: o Residents o Representatives of SHIP priority populations o Residents of manufactured, senior, supportive, and affordable housing developments o Residents near known trail gap priorities o Dakota County • At least 1 meeting with the Apple Valley City Council will be held on the topic • The City will acknowledge funding and support from the Dakota County Public Health Department and the Statewide Health Improvement Partnership in the final documents, open houses, public materials, public meetings and news releases. This will be done by either including the SHIP and County Logos and/or the following language "Supported by the Statewide Health Improvement Partnership, Minnesota Department of Health and the Dakota County Public Health Department" Anticipated non-motorized transportation strategies to be evaluated • Equity indicator mapping and analysis. Indicators required are: areas of concentrated poverty; proportion of the population with any disability; proportion of the population who do not identify as White, non-Latino; proportion of the population who speak English less than 'very well'; proportion of the population with no vehicle; locations of senior, supportive, and affordable housing developments. • Plan for development of an interconnected pedestrian and bicycle system city-wide • Integrate County Greenways and trails along County Highways into the system Dakota County Contract DCA20570 Exhibit B-Page 2 of 2 • Integrate trail system and transit hubs, with focus on connecting SHIP priority populations to transit. • Include the 6E's Evaluation, Education, Engineering, Encouragement, Enforcement, Equity in the plan Report on strategy outcomes(ongoing throughout the contract period) • The City's project lead (or other city representative)will provide a brief project update at the Active Living Dakota County meetings throughout the contract period • City staff will contribute to nominal evaluation and reporting as required by the Minnesota Department of Health • City staff will collect stories, quotes, photos, and comments of and about people who would be affected by improvements • City staff will submit a summary of public engagement activities and comments at project completion • City staff will submit an electronic(pdf) copy of the final report at project completion Communication with DCPDD staff(ongoing throughout contract period) • The City's project lead will check in with Dakota County Physical Development Division (DCPDD) staff regularly(at least monthly)to communicate progress on the project • The City's project lead will copy the DCPDD lead on important email communications • DCPDD staff will share information with Public Health staff who will communicate with MDH • DCPDD and DCPH staff representative will be included in milestone project team meetings and/or project task force DCPDD Staff will provide the following project support • Provide input and feedback regarding the project • Provide necessary data and information to conduct the work as available • Provide GIS support if requested Timeline • Project kickoff by October 1, 2023 • Meeting with City Council by April 1, 2024 • Adoption, acceptance or other City Council action before May 30, 2024 • Delivery of final study report to DCPDD by June 30, 2024 • Completion by October 31, 2024 Dakota County Contract DCA20570 Exhibit C-Page 1 of 10 Active Living Dakota County Statewide Health Improvement Partnership (SHIP) Dakota County Active Living Community Partner Awards Application DEADLINE: 5 P.M.WEDNESDAY, MARCH 1, 2022 Health Equity:The highest possible standard Active Living Dakota County (ALDC) is pleased to announce of health for all people and giving special an opportunity for cities to apply for the Statewide Health attention to the needs of those at greatest Improvement Partnership (SHIP) Dakota County Active risk of poor health, based on social conditions Living Community Partner Awards. SHIP helps build thriving and historical disenfranchisement. communities by implementing community-driven solutions for all people in Minnesota to live longer, healthier lives. Priority Populations: Populations among which the prevalence of inactivity is greatest; Dakota County Public Health has been receiving funding those living in rural areas, people of color, from the Minnesota Department of Health (MDH) since older adults, persons with disabilities, women, 2009 to promote chronic disease prevention and advance recent immigrants, members of LGBTQ health equity in our community through strategies focused communities,those with lower educational on healthy eating(MN EATS), physical activity(MN attainment, and those in lower income MOVES), commercial tobacco-free living(MN commercial groups. tobacco free) and well-being strategy areas (MN Well- being). A foundational component of SHIP is creating Policy, system and environmental (PSE) change through Policy, System and Environment (PSE) change: approaches.Through PSE work, SHIP aims to support and create sustainable and long-lasting impact within our PSE change interventions have great potential communities. of improving a community's health by addressing social determinants of health by Funding for this cycle will be exclusively for the grounding work in: development of Pedestrian and Bicycle Master Plans. Policy: Laws, ordinances, resolutions, ALDC has funding for up to three SHIP Dakota County mandates, regulations organizational Active Living Community Partner Awards across the guidelines, rules, or practice. timeline of the next three years,the funding cycles are outlined below. Practices: Deeply rooted customs or consistently followed patterns of behavior or ALDC staff are an active partner in this work and here to activity. provide technical assistance during the project timeline. Systems: Processes, procedures, relationships, See below on ways ALDC can assist you, non-contingent on and power structures in a community or grantee status. In addition, our ALDC staff can also serve as organization; the way organizations and a connecter for grantees with regional experts on active communities operate to do their work. living to guide the planning process. Environment:Settings and spaces within which organizations operate, and within which people live, work, study, play and pray. statewide hea ShlP 1Pae improvement partnership COUNTY Public Health Department Dakota County Contract DCA20570 Exhibit C-Page 2 of 10 ALDC team can assist you with any of the following free services: • Grant funding for Bicycle and Pedestrian Plans—funding possible through SHIP (this application) • Grant writing made available to city partners for grants related to Active Living and advancing health equity goals • Connecting city partners to community organizations • Participating as active member on planning committees and by attending community engagement events • Providing knowledge and skills in research and resource sharing on best practices • Providing technical assistance support including any of the action steps listed below: o Document review (policy, procedures, comprehensive plans) o Assistance finding health related data and metrics o Advising on community engagement strategies o Attending community events SCOPE OF ACTIVE LIVING COMMUNITY PARTNER AWARD SHIP Dakota County Active Living Community Partner Award application is comprised of two activities: 1) Development of NEW Pedestrian and Bicycle Plan or updating of plans created prior to 2013. 2) Identification and implementation of at least one transportation Equity Action as part of the planning process. MN MOVES—ACTIVE LIVING The objective of the Active Living strategy is to increase physical activity—primarily walking, bicycling, and rolling—throughout the state of Minnesota. A comprehensive approach through policy, systems, and environmental (PSE) changes is known to increase access to physical activity opportunities and support behavior changes.These activities focus on creating opportunities that can reach the greatest number of people without the need for equipment or leisure time.As such, much work in MN MOVES emphasizes active transportation—walking, biking, and rolling to destinations—creating opportunities for movement as part of everyday living. In addition, because people are pedestrians during the "first and last mile" of trips on transit, the promotion of transit use is integrated within the MN MOVES strategy. HEALTH EQUITY AND COMMUNITY ENGAGEMENT Community engagement is the foundation of creating effective public health practice, including the successful implementation of Active Living strategies.To work towards our goal of chronic disease prevention, SHIP Dakota County,Active Living Dakota County(ALDC) and communities across the county collaborate by exchanging knowledge and resources, developing projects which are community-driven, and engaging together in problem-solving and decision-making. Bringing together public health expertise and the collective wisdom of communities allows us to identify strengths and challenges more accurately and to develop more effective solutions. Health equity is embedded in SHIP work through creating opportunities for every person to attain their highest level of health.To achieve health equity, SHIP and Dakota County Public Health focuses on on- going efforts to address avoidable inequities, historical and contemporary injustices, and social determinants of health—and to eliminate disparities in health and societal conditions. h!P5IV 2Page improvement partnership COUNTY Public Health Department Dakota County Contract DCA20570 Exhibit C-Page 3 of 10 In efforts of advancing health equity,grant awardees must integrate equity indicators mapping into the analysis and include potential ways to address disparities in the Pedestrian and Bicycle Plan.The equity indicators required in the plan are: • Areas of concentrated poverty • Proportion of population with any disability • Proportion of population who did not identify as White, non-Latino • Proportion of population who speak English less than 'very well' • Proportion of population with no vehicle • Locations of senior, supportive, and affordable housing developments In collaboration with statewide, county and community goals of integrating health equity, social connection, and belonging into transportation planning the Active Living Community Partner Award applicants must identify at least one Equity Action from the list below to complete as part of the Pedestrian and Bicycle Plan. 1. Diverse Representation: Appoint members from diverse communities to serve on the advisory group to inform and provide recommendations in the development of the Pedestrian and Bicycle Plan. 2. Policy and Regulations: Review existing Pedestrian and Bicycle policies and procedures within your city for systems that perpetuate racial inequities to decrease implicit and explicit racial bias in plans, policies, and procedures. • Examples of Plans: Pedestrian/Bicycle Plan, City Comprehensive Plan,Safe Routes to School Comprehensive Plan • Examples of Policies/Procedures: land use zoning, decriminalize jaywalking, speed limit policy, hiring and retention policy and procedures, exclusionary zoning 3. Public Spaces: Identify potential solutions to equitably maintain the quality of public spaces and use equity to guide maintenance decisions. 4. Prioritize connection in transportation systems: integrate diverse measures to identify gaps in the routes between homes and transit hubs and propose solutions and potential funding sources with the plan (e.g. benches,trees, lighting on walking routes between residential areas and transit stops) If the above actions do not align with your communities needs or equity goals, please review the Steps Towards Equity in Transportation Planning document and proposed an Equity Action reflective of your community in the application below. PRIORITY POPULATIONS Populations less likely to meet physical activity recommendations are at greater risk for other health conditions and experience greater health disparities. Nearly half of Minnesota adults do not meet physical activity recommendations. Due to a variety of systematic and historical factors, the prevalence of inactivity is greatest in rural areas, among people of color, older adults, persons with disabilities, women, recent immigrants, LGBTQ+ individuals,those with lower educational attainment, and those in lower income groups.Therefore, it is important to recommend and prioritize improved active living infrastructure and resources in areas with a high concentration of these populations. h!P5IVg improvement partnership COUNTY ii Public Health Department Dakota County Contract DCA20570 Exhibit C-Page 4 of 10 COVID-19 COMMUNITY ENGAGEMENT Community engagement should adhere to the safety protocols outlined by the CDC and be responsive to COVID-19 risk in Dakota County. Should you need guidance on the status of COVID-19 in your community and recommended community engagement strategies, please reach out to ALDC staff. ELIGIBILTY Cities within Dakota County are eligible to apply for SHIP Dakota County Active Living Community Partner Awards. All projects must meet the following minimum criteria: • Grantee must have the ability to start and complete all required components within the identified project year *subject to availability in the given round o SHIP 2023: Start Date of May 1 (or as soon as JPA is in place), 2023—End Date of October 31, 2024 o SHIP 2024: Start Date of Nov 1, 2023—End Date of October 31, 2024 o SHIP 2025: Start Date of Nov 1, 2024—End Date of October 31, 2025 • Funding request up to $30,000 • Grantee must provide a 10% match TIMELINE ACTIVITY DATE Solicitation Opens for SHIP Dakota County Community Partner Awards December 1, 2022 Application Applications Due March 1, 2022 Applicants will be notified of decisions March 17th,2022 County Board Approves Grant Recipients April 2023 Project Timeline (dependent on funding cycle award) SHIP 2023: Start Date of May 1 (or as soon as JPA is in place), 2023—End Date of October 31, 2024 SHIP 2024: Start Date of Nov 1, 2023—End Date of October 31, 2024 SHIP 2025: Start Date of Nov 1, 2024—End Date of October 31, 2025 Completion of evaluation form and submission of all invoices to Dakota Per funding cycle County timeline SUBMISSION Application are due at 5 PM on Wednesday, March 1, 2022. Submit electronically to Joshua.Storms@CO.DAKOTA.MN.US and title the subject line: [CITY] SHIP Active Living Community Partner Award Application sh 4 ' Page statewide health N improvement partnership COUNTY ® Public Health Department Dakota County Contract DCA20570 Exhibit C-Page 5 of 10 COMMNITY PARTNER AWARD SCORING CRITERIA AND REVIEW PROCESS Applications will be evaluated using the following criteria: • The application was submitted by the deadline • The application is complete • The application meets eligibility requirements • Application questions starting on page 6 will be evaluated using the scoring rubric on page 8. The review committee will include Dakota County Active Living members, a representative from Minnesota Department of Health and a Dakota County city partner. EVALUATION OF PROGRAM Community Partner Awards recipients are required to complete and submit Final Reporting Forms which are due upon project completion. Reach out to Joshua Storms if you would like a sample. COMMUNICATIONS As a SHIP Community Partner Awards recipients,you are required to acknowledge funding support from Dakota County Public Health and the Statewide Health Improvement Partnership on all communication materials.This helps SHIP to continue building a strong statewide and county presence.This can be accomplished by using the SHIP logo and include the below statement on SHIP as a funding source on all materials and communication methods. Funding for this project was provided by the Statewide Health Improvement Partnership of Dakota County Logo Guidelines for Minnesota's Statewide Health Improvement Partnership. CONTACT Joshua Storms, Dakota County Planner 1 Joshua.Storms@CO.DAKOTA.MN.US I (952)-891-7038 Shi S ' Page statewide health P improvement partnership COUNTY ® Public Health Department Dakota County Contract DCA20570 Exhibit C-Page 6 of 10 SHIP DAKOTA COUNTY ACTIVE LIVING COMMUNITY PARTNER AWARD APPLICATION APPLICANT INFORMATION Applicant City: Apple Valley, MN Street Address: 7100 147th St. West State, ZIP Code: MN, 55124 Contact Name: Matt Saam Contact Title: Public Works Director Contact's Phone: 952-953-2412 Contact's E-mail Address: Matt.Saam@applevalleymn.gov PROJECT INFORMATION Project Title: Apple Valley Bike/Ped Plan Update Identify funding cycle for the implementation of the Active Living Community Partner Award O SHIP 2023: Start Date of July 1, 2023—End Date of October 31, 2024 ❑ SHIP 2024: Start Date of Nov 1, 2024—End Date of October 31, 2024 ❑ SHIP 2025: Start Date of Nov 1, 2024—End Date of October 31, 2025 Total Dollar Amount Request: $30,000 Local Match (at least 10%of awarded amount required): $3,000 Describe how you will meet the local-match requirement (this can be in-kind, labor, leveraged funds): Depending on the final cost of the Plan,the City's match will be a mix of in-kind labor&/or any additional funding that is needed in excess of the requested $30,000 amount for a consultant to complete the Plan. PROJECT BACKGROUND BIKE AND PEDESTRIAN MASTER PLAN QUESTIONS A. Problem Statement: Please define the opportunity, challenges, issues, or need this proposal addresses with an overarching goal to increase the number of residents safely walking, bicycling, or rolling. (200-word limit) Apple Valley is a 50+year old City&, as such, has many existing sidewalks/trails. Even so,the existing system has many gaps& inadequacies that provide barriers to promoting healthy living & safe walking/biking within the community. It would be beneficial for a City of our vintage to shipP ae statewide health 6 L� /"— I g improvement partnership COUNTY Public Health Department Dakota County Contract DCA20570 Exhibit C-Page 7 of 10 identify&correct these sidewalk/trail issues. Additionally, the City has an existing Bike/Ped Plan but it is over 12+years old.As the City has evolved &changed over the last 12+years,the existing Plan is also getting old & needs to be updated.The City's population in 2010,the approximate date of the existing Bike/Ped Plan, was 49,148.The City has now grown to over 55,000 residents. An update to the plan is required to ensure the pedestrian built environment meets the needs for residents now and in the future. B. Proposed Solution: Provide a summary of the work you plan to accomplish with the funding. (200-word limit) The City is proposing to hire a consultant to complete a comprehensive update of our existing bike/pedestrian master plan for the community and to complete a public engagement process. As part of this work an assessment/analysis of the existing bike and pedestrian system will be performed to identify opportunities and challenges to completing gaps in the current system that is offered to the public. C. Equity: Please describe the population served by the project and highlight how the project will address the needs of priority population(s) (200-word Limit) While the city's population is primarily under the age of 60, it is anticipated that the current 60 years and older adult population will continue to grow. Creating a bike pedestrian plan will allow the city to get out ahead of the aging population, so the system will be in place to allow ease of access and provide a safe place to be active. It will be an interconnected system that will be accessible and equitable to not only older users and people with a low to moderate income, but in reality it will be for everyone who wishes to use the system to be active. The most current Met Council data indicates that 21%of Apple Valley's population was age 60 or older.This segment of the population will continue to grow.A safe, functional, and connected system encourages seniors to remain active.Younger age groups also place importance on walkability and connectedness. Making Apple Valley attractive to young families is essential to long-term sustainability. D. Community Engagement: Describe how you plan to integrate community engagement within the planning process, specifically how you will authentically and successfully engage with identified priority populations (see Steps Towards Equity and Well-Being in Transportation Document). (200-word Limit) The Bike/Ped plan will be a community wide effort.A task force/committee will be assembled. Invitations will be sent to a variety of groups and organizations in the community including representation from the following: City of Apple Valley staff, ISD 196 students and staff, Dakota County staff, Park and Recreation Commission, Planning Commission,Traffic Safety Advisory Committee, Chamber of Commerce, business owners, local bike/walk groups, retirement/senior living facilities, and interested residents. It is envisioned the task force/committee will meet at least once a month to develop the plan. There will also be site visits to locations where trail gaps and unsafe crossings exist, so members will have a better perspective about the issues the city is currently facing as it moves towards creating an updated plan that consists of an accessible and interconnected system. hi01 7ae statewide health P Pg improvement partnership COUNTY ii Public Health Department Dakota County Contract DCA20570 Exhibit C-Page 8 of 10 Engagement efforts will include both in-person and virtual forms. We will host community meetings, focus groups, and use on-line tools such as social pinpoint. We will then use the information gathered through these multiple avenues and generate our update Bike/Ped plan. E. Outcomes: How do you know your project has been successful? (E.g.: the data gathered during community engagement sessions is presented in a final format that allows for clear proposed solutions;the equity mapping process allowed for high-level focus areas to be identified based on outlined characteristics) (200-word Limit) Success will ultimately be judged by how well the updated Bike/Ped Plan is utilized by the City& those who use the sidewalk/trail system. The key to helping ensure the Plan's success is by making sure we involve members of the population, i.e.those users &stakeholders who will ultimately use the sidewalk/trail system, in the Plan's creation.The City is committed to doing this through the Plan creation process. At the City level, the updated Plan will be used when planning for annual street improvement projects &as development projects come in. Staff will look for opportunities identified within the updated Plan for extensions of existing sidewalks/trails &for filling of gaps within the system. EQUITY ACTION QUESTIONS F. Summary: Identify the Equity Action you plan to accomplish (see page 2) and provide a summary of how you plan to integrate the Equity Action within the Bike/PED process and the implementation timeline. (200-word limit) The Equity Action identified is the following: Prioritize connections in the transportation system: integrate diverse measures to identify gaps in the routes between homes &transit hubs & propose solutions& potential funding sources with the plan. As part of the updated Plan a thorough gap analysis of the existing sidewalk/trail system will be performed.This analysis will pay special attention to identify those gaps that exist between diverse neighborhood areas &transit hubs. There will be a number of recommendations& solutions that the Plan will lay out to fill these gaps, along with possible grants&funding sources available to correct these defeciencies. G. Integration: Describe how the Equity Action will be sustained past this funding cycle. (Examples: establish a reoccurring agenda item to review existing Pedestrian and Bicycle policies and procedures;prioritize funding avenues that support equitable projects; work towards committee which has diverse representation of your community) (200-word limit) The updated Plan will be utilized in an on-going manner as a guide to work toward completing the Equity Action of filling in gaps between diverse neighborhoods&transit hubs within the system.This will include a review of the plan as part of all future: development proposals, annual street improvement projects, park trail improvement projects, &State &County led projects.Additionally,for future sidewalk/trail grant solicitations the updated Plan will be cited as an example of the City's equity efforts toward extending/connecting our pedestrian system to neighborhoods. H. Equity: Please describe how the Equity Action will address the needs of priority population(s). (200-word Limit) h!P5IV Wage improvement partnership COUNTY Public Health Department Dakota County Contract DCA20570 Exhibit C-Page 9 of 10 The chosen Equity Action looks to identify& help provide solutions to connecting neighborhoods to transit. As the City of Apple Valley continues to diversify& become more of a non-white population, it will be important to make sure all of the City's neighborhoods, especially those within the priority population, have connectivity& access between their homes &transit. Priority populations, including lower income groups, generally have a greater reliability on transit as a transportation need to allow them the ability to get to employment, medical appointments,food centers, etc. Breaking down barriers between priority population neighborhoods &transit is vital to the well being&success of these groups. I. Barriers and Solutions: What are the potential barriers and possible solutions to ensure successful integration of the Equity Action? (200-word Limit) As is usually the case with most improvement projects,the major potential barrier comes down to funding.The City itself is committed to connecting neighborhoods to transit&filling sidewalk/trail gaps. We're just limited by the amount of available funding.The City is interested to see what possible funding solutions the updated Plan can identify. By having an updated Bike/Ped Plan, it's the City's hope that it will position us better for future grant opportunities to fill trail gaps &connect neighborhoods. J. Outcomes: How will you know the Equity Action has been successful? (E.g.:Appoint members from diverse communities allowed for community representation in the planning process; revision of existing Pedestrian and Bicycle policies allowed a format to address racial inequities (200-word Limit) One measure of the Equity Action's success will be if the number of trail gaps between neighborhoods &transit are lowered over the next decade. Again,the City is confident that with an updated Bike/Ped Plan,the City will be able to compete better for future trail grant opportunities.This will allow us to more quickly connect priority population neighborhoods to transit. h!P5IV9Page improvement partnership COUNTY ii Public Health Department Dakota County Contract DCA20570 Exhibit C-Page 10 of 10 APPLICATION QUESTIONS SCORING RUBRIC SCORE PEDESTIRAN AND BICYLCE MASTER PLAN SCORING CRITERIA A) Problem Statement 0-5 points—Applicant has not used evaluation tools and data to articulate need and/or did not articulate clearly identified need. 6—10 points—Applicant has used evaluation tools and data to describe challenges this proposal strives to address. B) Proposed Solution 0-5 points—Answer does not address barriers outlined and project does not meet SHIP criteria for funding. 6—10 points—Answer considers barriers and uses eligible activity to address goal of increased the number of residents safely walking, biking, or rolling. C) Equity 0-5 points—Project does not serve priority populations or use an equity lens in considering solutions. 6—10 points—Project identifies and serves priority populations and addresses their specific barriers to walking/biking/rolling. D) Community Engagement 0-5 points—Applicant does not describe a community engagement and/or did not articulate process. 6—10 points—Applicant displays an understanding of authentic community engagement practices (see Steps Towards Equity in Transportation Planning document for ideas)with priority populations and outlines the process. E) Outcomes 0-5 points—Indicators and evaluation are not included in understanding outcomes. 6—10 points—Applicant clearly explains how evaluation will be used to show indicators of success. EQUITY ACTION SCORING CRITERIA F) Summary 0-5 points—Equity Action does not support authentic community engagement and/or applicant did not articulate clearly identified need. 6—10 points—Applicant has identified Equity Action, described the real and perceived needs, and has included timeline for implementation. G) Integration 0-5 points—Equity Action is not embedded in PSE change nor best practices. 6-10 points—Applicant clearly articulates how the identified Equity Action reflects PSE change. H) Equity 0-5 points—Equity Action does not serve priority populations or use an equity lens in considering solutions. 6-10 points—Equity Action serves the priority populations and addresses identified gaps, needs, and/or trends. I) Barriers and Solutions 0-5 points—Answer does not outline potential project does not meet SHIP criteria for funding. 6-10 points—Answer considers barriers and presents solutions that include focus on equity. J) Outcomes 0-5 points—Indicators and evaluation are not included in understanding outcomes. 6—10 points—Applicant clearly explains how evaluation will be used to show indicators of success. APPLICATION TOTAL POINTS/ 100 POINTS shy statewide health p 10 improvement partnership COUNTY Public Health Department Dakota County Contract DCA20570 DocuSign Envelope ID:F7369810-C87E-47FF-BEE7-1FF9A5597EE6 Exhibit D-Page 1 of 7 DEPARTMENT MASTER GRANT CONTRACT OF HEALTH FOR COMMUNITY HEALTH BOARDS THIS MASTER GRANT CONTRACT,and amendments and supplements thereto, is between the State of Minnesota, acting through its Minnesota Department of Health("MDH")and Dakota County Community Health Board("GRANTEE"),an independent organization,not an employee of the State of Minnesota,address:1 Mendota Rd.W„Suite 41Q,West St. Paul,MN 55118.Master Grant Contract Number:12-700-00068. 1. Under Minnesota Statute§144.0742,MDH is empowered to enter into a contractual agreement for the provision of statutorily prescribed public health services; 2. MDH and GRANTEE anticipate entering into project agreements with respect to one or more individual grant projects. 3. MDH and GRANTEE wish to streamline the project agreements for individual grant projects by incorporating by reference the provisions of this master grant contract. NOW,THEREFORE,it is agreed: 1. TERM OF AGREEMENT. 1.1,Effective Date.This master grant contract shall be effective on January 1,2020,or the date MDH obtains all required signatures under Minnesota Statutes,section 16C.05,subdivision 2,whichever is later. GRANTEE must not begin work until MDH'S Authorized Representative has notified GRANTEE that work may commence. 1,2 Expiration Date, December 31, 2024. MDH will enter into project agreements with GRANTEE for individual grant programs and responsibilities within this aforementioned time frame.The expiration of this master grant contract is not subject to appeal. 1,3 Survival of Terms.The following clauses survive the expiration or cancellation of this master grant contract:8.Liability,9.State Audits, 10. Government Data Practices and Data Disclosure, 11,Ownership of Materials and Intellectual Property Rights,13.Jurisdiction and Venue,and 14. Disputes. 1,4 Conflict of Terminology:If any terrri, condition,or provision of this master grant contract is contradictory to or in conflict with any similar term,condition,or provision of a project grant agreement, then the term,condition,or provision of the project grant agreement shall take precedent and control. 2. GRANT REQUIREMENTS. Requirements of receiving grant funds may include, but are not limited to: financial reconciliations of payments to GRANTEE,site visits of GRANTEE, programmatic monitoring of work performed by GRANTEE and program evaluation. GRANTEE will not be paid for work that MDH deems unsatisfactory,or performed in violation of federal,state or local law,ordinance,rule or regulation. 3. TRAVEL EXPENSES. GRANTEE will be reimbursed for travel and subsistence expenses in the same manner and in no greater amount than provided in the current"Commissioner's Plan" promulgated by the • Commissioner of Minnesota Management and Budget("MMB"). The Grantee will not be reimbursed for travel and subsistence expenses incurred outside Minnesota unless it has received the MDH'S prior written approval for out of state travel. Minnesota will be considered:the home state for determining whether travel is out of state. 4. CONTRACTING AND BIDDING REQUIREMENTS. Per Minnesota Statutes,section 471.345,subdivision 1, GRANTEES that are municipalities must follow the law. Master Grant Contract 412-700-00068 Page 1 between the Minnesota Department of Health and Dakota County Community Health Board 9/2019 Dakota County Contract DCA20570 DocuSign Envelope ID:F7369810-C87E-47FF-BEE7-1FF9A5597EE6 Exhibit D-Page 2 of 7 For projects that Include construction work of$25,000 or more,prevailing wage rules apply per Minnesota Statutes,sections 177.41 through 177.44, These rules require that the wages of laborers and workers should be comparable to wages paid for similar work in the community as a whole. 5, TERMINATION. 5.1 Termination by the State or Grantee, MOH or GRANTEE may cancel this master grant contract at any time,with or without cause,upon thirty(30)days written notice to the other party, 5.2 Termination for Cause. if GRANTEE fails to comply with the provisions of this master grant contract, MDH may terminate this grant contract without prejudice to the right of MDH to recover any money previously paid. The termination shall be effective five business days after MDH mails,by certified mail, return receipt requested,written notice of termination to GRANTEE at its last known address. 5.3 Effect of Termination. If either GRANTEE or MDH exercises it respective right to terminate this master grant contract/with or without cause,or if this master grant contract is otherwise terminated,any individual project grant agreement which incorporates the terms and conditions of this master grant contract shall also be terminated as of the date this master grant contract terminates. 6. ASSIGNMENT. GRANTEE shall not assign or transfer any rights or obligations under this master grant contract without the prior written consent of MDH. 7. AMENDMENTS. Any amendments to this master grant contract shall be in writing,and will not be effective until the,amendment has been fully executed by the same parties who executed the original of this master grant contract,or their successors in office. 8. LIABILITY. Each party shall be responsible for its own acts and behaviors and the results thereof.The liability of GRANTEE is governed by Minnesota Statutes,chapter 466 and other applicable laws.The Minnesota Tort Claims Act,Minnesota Statues,section 3.736,and other applicable laws govern MDH'S liability. 9. STATE AUDITS. Under Minnesota Statutes,section 168.98,subdivision 8,GRANTEE'S books,records, documents,and accounting procedures and practices of GRANTEE,or any other relevant party or transaction,are subject to examination by MDH,the State Auditor,and the Legislative Auditor,as appropriate,for a minimum of six(6)years from the end of this master grant contract, receipt and approval of all final reports,or the required period of time,to satisfy all state and program retention requirements,whichever is later. 10. GOVERNMENT DATA PRACTICES AND DATA DISCLOSURE. 10.1 Government Data Practices. GRANTEE and MDH must comply with the Minnesota Government Data Practices Act as it applies to all data provided by the MDH under individual grant project agreements, and as it applies to all data created,collected,received,stored,'used,maintained,or disseminated by GRANTEE under individual grant project agreements. The civil remedies of Minnesota Statutes Section 13.08 apply to the release of the data referred to in this clause by either GRANTEE or MDH. • If GRANTEE receives a request to release the data referred to in this clause,the GRANTEE must immediately notify MDH. MDH will give GRANTEE instructions concerning the release of the data to the requesting party before any data is released.GRANTEE's response to the request must comply with the applicable law. 10.2 Data Disclosure. Pursuant to.Minnesota Statutes,section 270C.65,subdivision 3,and all other • applicable laws,GRANTEE consents to disclosure of Its social security number,federal employee tax identification number,and Minnesota tax identification number,all of which have already been provided Master Grant Contract St 12-700-00068 Page 2 between the Minnesota Department of Health and Dakota County Community Health Board 9/2019 Dakota County Contract DCA20570 DocuSign Envelope ID:F7369810-C87E-47FF-BEE7-1FF9A5597EE6 Exhibit D-Page 3 of 7 to MDH,to federal and state tax agencies and state personnel involved In the payment of state obligations.These Identification numbers may be used in the enforcement of federal and state tax laws which could result in action requiring the Grantee to file state tax returns and pay delinquent state tax liabilities, if any. 11. OWNERSHIP OF MATERIALS AND INTELLECTUAL PROPERTY RIGHTS This clause 11 shall not apply to any grant projects involving the Special Supplemental Nutrition Program for Worrien, Infants and Children(WIC)Program and the Title V Maternal and Child Block Grant. 11.1. Except as otherwise required by Minnesota or Federal law,GRANTEE shall own all rights,title and interest in all of the materials conceived or created by GRANTEE,or its employees or subgrantees,either individually or jointly with others and which arise out of the performance of individual grant project agreements,including any inventions,reports,studies,designs,drawings,specifications,notes, documents,software and documentation,computer based training modules,electronically, magnetically er digitally recorded material,and other work in whatever form ("M'ATERIALS"). MDH agrees to, and hereby does, assign all rights,title and interest it may have in the MATERIALS to the GRANTEE. MDH shall, upon request of GRANTEE,execute all papers and perform all other acts necessary to transfer or record GRANTEE'S ownership interest in the MATERIALS. 11 2:GRANTEE represents and warrants that MATERIALS produced or used under individual grant project agreements do not and will not Infringe upon any intellectual property rights of another,including but not limited to patents,copyrights,trade secrets,trade names,and service marks and names.GRANTEE shall indemnify and defend MDH,at GRANTEE'S expense,from any action or claim brought against MDH to the extent that it is based'on a claim that all or parts of the MATERIALS infringe upon the intellectual property rights of another.GRANTEE shall be responsible for payment of any and all such claims,demands, I obligations, liabilities,costs,and damages including, but not limited to, reasonable attorney fees arising out of this master grant contract, individual grant project agreements and amendments and supplements thereto,which are attributable to such claims or actions. If such a claim or action arises,or in GRANTEE'S or MDH'S opinion is likely to arise, GRANTEE shall at MDH'S discretion either procure for MDH the right or license to continue usingthe MATERIALS at issue or replace or modify the allegedly infringing MATERIALS p fy g y g� g as necessary and appropriate to obviate the infringement claim.This remedy of MPH shall be in addition to and shall not be exclusive of other remedies provided by law. • 11.3. GRANTEE hereby grants to MDH a perpetual,irrevocable,no-fee right and license to make, have made,reproduce,modify,distribute,perform,and otherwise use the MATERIALS for any and all purposes, in all forms and manners that MDH, in its sole discretion,deems appropriate.GRANTEE shall, upon the request of MDH,execute all papers and perform all other acts necessary,to document and secure said right and license to the MATERIALS by MDH.At the request of MDH,GRANTEE shall permit MDH to inspect the original MATERIALS and provide a copy of any of the MATERIALS to MDH,without cost,for use by MDH in any manner MDH, in its sole discretion,deems appropriate, 12. WORKER'S COMPENSATION. GRANTEE certifies that it is in compliance with Minnesota Statutes,section 176:181,subdivision 2, pertaining to workers'compensation insurance coverage.GRANTEE'S employees and agents will not be considered STATE employees.Any claims that may arise under the Minnesota Workers'Compensation Act on behalf of these employees and,any claims made by any third party as a consequence of any act or omission on the part of these employees are in no way MDH'S obligation or responsibility. 13. JURISDICTION AND VENUE. This master grant contract and the project grant agreements,and amendments and supplements thereto,shall be governed by the laws of the State of Minnesota.To the extent litigation is not prohibited by section 14 of this master grant contract,venue for all legal Master Grant Contract#12-700-00068 Page 3 between the Minnesota Department of Health and Dakota County Community Health Board 9/2019 Dakota County Contract DCA20570 DocdSign Envelope ID:F7369810-C87E-47FF-BEE7-1FF9A5597EE6 Exhibit D-Page 4 of 7 proceedings arising out of this master grant contract,or breach thereof,shall be in the state or federal court with competent jurisdiction in Ramsey County,Minnesota. 14. DISPUTES.Any dispute shall be decided by MDH'S Authorized Representative for the particular grant project agreement that the dispute concerns. MDH'S Authorized Representative will be identified in each grant project agreement between MDH and GRANTEE. If GRANTEE is dissatisfied with the decision of MDH'S Authorized Representative,GRANTEE'S sole and exclusive remedy is an.administrative hearing before an administrative law judge under the contested case procedures of the Minnesota Administrative Procedure Act,Chapter 14 of the Minnesota Statutes. Pursuant to Chapter 14,the administrative law judge shall make a report to the Minnesota Commissioner of Health,who shall make the final decision on the contested case. If GRANTEE wishes to request an administrative hearing,GRANTEE must request a hearing in a writing received by MDH within 30 calendar days after GRANTEE'S receipt of the decision of MDH'S Authorized Representative.The decision of the Minnesota Commissioner of Health shall be subject to judicial review as provided in the Minnesota Administrative Procedure Act at Minnesota Statutes, sections 14.63 to 14.69, 15. OTHER PROVISIONS A. Contractor Debarment,Suspension And Responsibility Certification Federal Regulation 45 CFR 92.35 prohibits MDH.from purchasing goods or services with federal money from parties who have been suspended or debarred by the federal government. A party may be suspended or debarred when it is determined,through a duly authorized hearing process,that they have abused the public trust in a serious manner:In particular,the federal government expects MDH to have a process in place for determining whether a vendor has been suspended or debarred,and to prevent such vendors from receiving federal funds. By signing this master grant contract,GRANTEE certifies that it and its principals: 1,. Are not presently debarred,suspended,proposed for debarment,declared ineligible,or voluntarily excluded from transacting business by or with any federal,state or local government department or agency;and 2. Have not within a three-year period preceding this grant contract:a) been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining,attempting to obtain or performing a public(federal,state or local)transaction or contract;b)violated any federal or state antitrust statutes;or c)committed embezzlement,theft, forgery, bribery,falsification or destruction of records, making false statements or receiving stolen property; and 3. Are not presently indicted or otherwise criminally or civilly charged by a government entity for:a) commission of fraud or a criminal offense in connection with obtaining,attempting to obtain or performing a public(federal,state or local)transaction;b)violating any federal or state antitrust. statutes;or c)committing embezzlement,theft,forgery,bribery,falsification or destruction of f records,making false statements or receiving stolen property;and 4. Are not aware of any information and possess no knowledge that any subcontractor(s)that will perform work pursuant to this grant contract are in violation of any of the certifications set forth i above. • B. Audit Requirements 1. If the Grantee expends total federal assistance of$750,000 or more per year,the Grantee agrees to:a)obtain either a single audit or a program-specific audit made for the fiscal year in accordance with the terms of the Single Audit Act of 1984, as amended (31 U.S, Code Chapter 75) and 2 CFR,200;and,b)to comply with the Single Audit Act of 1984,as amended(31 U.S.Code Chapter 75)and 2 CFR 200. Master Grant Contract#12-700-00068 Page 4 between the Minnesota Department of Health and Dakota County Comniunity Health Board 9/2019 Dakota County Contract DCA20570 DocuSign Envelope ID:F7369810-C87E-47FF-BEE7-1FF9A5597EE6 Exhibit D-Page 5 of 7 Audits shall be made annually unless the grantee is a state or local government that has,by January 1,1987,a constitutional or statutory requirement for less frequent audits, For those governments,the federal cognizant agency shall permit biennial audits,covering both years, if the government so requests. It shall also honor requests for biennial audits by state or local governments that have an administrative policy calling for audits less frequent than annual, but only audits prior to 1987 or administrative policies in place prior to January 1, 1987. 2. The audit shall be made by an independent auditor.An independent auditor is a state or local government auditor or a public accountant who meets the independence standards specified in the General Accounting Office's "Standards for Audit of Governmental Organizations,Programs, Activities,and Functions." 3, The audit report shall state that the audit was performed in accordance with the provisions of 2 CFR 200. The reporting requirements for audit reports shall be in accordance with the American Institute of Certified Public Accountants'(AICPA)audit guide, "Audits of State and Local Governmental Units," issued in 1986.The Federal Government has approved the use of the audit guide. in addition to the audit report,the Grantee shall provide comments on the findings and recommendations in the report, Including a plan for corrective action taken or planned and comments on the status of corrective action taken on prior findings. If corrective action is not necessary,a statement describing the reason it is not should accompany the audit report. 4. The Grantee agrees that the grantor,the Legislative Auditor,the State Auditor,and any independent auditor designated by the grantor shall have such access to Grantee's records and financial statements as may be necessary for the grantor to comply with the Single Audit Act Amendments of 1984,as amended(31 U.S. Code Chapter 75)and 2 CFR 200. 5. If payments under this grant agreement will be made from federal funds obtained by the State through the American Recovery and Reinvestment Act of 2009(Public Law 111-5),the Grantee is responsible for compliance with all federal requirements imposed on these funds. The Grantee must identify these funds separately on the schedule of expenditures of federal awards(SEFA), and must also accept full financial responsibility if it fails to comply with federal requirements. These requirements include,but are not limited to,Title III, part D,of the Energy Policy and Conservation Act(42 U,s.C,.6321 et seq. and amendments thereto); U.S. Department of Energy Financial Assistance Rules(10CFR600);and Title 2 of the Code of Federal Regulations. 6. Grantees of federal financial assistance from subrecipients are also required to comply with the Single Audit Act Amendments of 1984,as amended(31 U.S. Code Chapter 75)and 2 CFR 200. 7. The Statement of Expenditures form can be used for the schedule of federal assistance. 8. The Grantee agrees to retain documentation to support the schedule of federal assistance for at least four(4)years, 9, The Grantee agrees to file required audit reports within nine(9) months of the Grantee's fiscal year end, 2 CFR 200 requires recipients of more than$750,000 in federal funds to submit one copy of the audit report within 30 days after issuance to the central clearinghouse at the following address: Bureau of the Census Data Preparation Division • 1201 East 10th Street Jeffersonville,Indiana 47132 Attn: Single Audit Clearinghouse Master Grant.Gontract ti 12-700-00068 Page 5 between the Minnesota Department of Health and Dakota County Community Health Board 9/2019 Dakota County Contract DCA20570 DocuSign Envelope ID:F7369810-C87E-47FF-BEE7-1FF9A5597EE6 Exhibit D-Page 6 of 7 C, Drug Free Workplace GRANTEE agrees to comply with the Drug-Free Workplace Act of 1988,as implemented at 34 CFR Part 85,Subpart F. D. Lobbying GRANTEE agrees to comply with the provisions of United States Code,Title 31,Section 1352.GRANTEE must not use any federal funds to pay any person for influencing or attempting to influence an officer or employee of a federal agency, a member of Congress,an officer or employee of Congress,or any employee of a member of Congress in connection with the awarding of any federal contract,the making of any federal grant,the making of any federal loan,the entering into of any cooperative agreement,or the extension,continuation, renewal,amendment,or modification of any federal contract,grant, loan or cooperative agreement. E. Equal Employment Opportunity GRANTEE agrees to comply with the Executive Order 11246"Equal Employment Opportunity"as amended by Executive Order 11375 and supplemented by regulations at 41 CFR Part 60. F. Cost Principles GRANTEE agrees to comply with the provisions of OMB Circular A-21,A-87 or A-122 regarding cost principles for administration of this grant award. G. Rights to Inventions—Experimental, Developmental or Research Work GRANTEE agrees to comply with 37 CFR,Part 401,"Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants,Contracts and Cooperative Agreements" and any implementing regulations issued by the awarding agency. H. Clean Air Act GRANTEE agrees to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act as amended(42 U,S.C,7401 et seq,)and the Federal Water Pollution Control Act as amended(33 U.S.C.1251 et seq.).Violations shall be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency(EPA). I. No Smoking With respect to facilities over which GRANTEE has control,GRANTEE shall comply with the Minnesota Clean Indoor Air Act. j J. No Conflict of Interest GRANTEE hereby assures that no interest exists,directly or indirectly,which could conflict in any manner or degree with GRANTEE'S performance of services required to be performed under this master grant contract or Individual project grant agreements. 16. AUTHORIZED REPRESENTATIVES, 16.1 MDH'S Authorized Representative.MDH'S Authorized Representative for purposes of administering this master grant contract is DeeAnn Finley,Planning Director State,Community Health DiVision, PO Box 64975,St.Paul,MN 55164,651-201-4551,deeann.finley@state.mn.us or their successor. 16.2 GRANTEE'S Authorized Representative. GRANTEE'S Authorized Representative is Bonnie Brueshoff, CHS Administrator, 1 Mendota Rd. W.,Suite 410,West St, Paul,MN 55118,651-554-6103, bonnie,brueshoff@co.dakota.mn.us,or their successor.GRANTEE'S Authorized Representative has full authority to represent GRANTEE in fulfillment of the terms,conditions,and requirements of this master grant contract. If GRANTEE selects a new Authorized Representative, GRANTEE must immediately notify the MDH. Master Grant Contract 1112-700-00068 Page 6 between the Minnesota Department of Health and Dakota County Community Health Board 9/2019 Dakota County Contract DCA20570 DocuSign Envelope ID:F7369810-C87E-47FF-BEE7-1FF9A5597EE6 Exhibit D-Page 7 of 7 IN WITNESS WHEREOF,the parties have caused this master grant contract to be duly executed intending to be bound thereby. APPROVED: 1. GRANTEE: 2. STATE AGENCY: GRANTEE certifies that the appropriate person(s) Master grant contract approval as required by have executed this master grant contract on behalf Minnesota Statutes§§16A.15 and 16C.0S. of the GRANTEE as required by applicable articles, by-laws, resolutions,or ordinances. y( g ) 1 y( � signature)B authorized si nature S°oc°S'g . at , �d"� aized > v: D�i1� Title: Deputy Di rector, community Se rvi ces JTlt#esi on Q Date: 09/18/2019 I 11:16 AM CDT Date: ()(97; 74/9 By(authorized signature) Title: Date: D hS TO FORM: rLxL.r C lam? �� ^ (:, •-y 1��` ` /c/ ASSISTANT TA COUNTY ATTORNEY/DATE KS (p Master Grant Contract#12-700-00068 Page 7 between the Minnesota Department of Health and Dakota County Community Health Board 9/2019 • 1 Dakota County Contract DCA20570 INSURANCE TERMS Exhibit E-Page 1 of 2 Contractor agrees to provide and maintain at all times during the term of this Contract such insurance coverages as are indicated herein and to otherwise comply with the provisions that follow. Such policy(ies)of insurance shall apply to the extent of,but not as a limitation upon or in satisfaction of, the Contract indemnity provisions. The provisions of this section shall also apply to all Subcontractors,Sub-subcontractors,and Independent Contractors engaged by Contractor with respect to this Contract,and Contractor shall be entirely responsible for securing the compliance of all such persons or parties with these provisions. APPLICABLE SECTIONS ARE CHECKED ® 1. Workers Compensation. Workers' Compensation insurance in compliance with all applicable statutes including an All States or Universal Endorsement where applicable. Such policy shall include Employer's Liability coverage in an amount no less than$500,000. If Contractor is not required by Statute to carry Workers'Compensation Insurance,Contractor agrees: (1)to provide County with evidence documenting the specific provision under Minn.Stat.§ 176.041 which excludes Contractor from the requirement of obtaining Workers'Compensation Insurance;(2)to provide prior notice to County of any change in Contractor's exemption status under Minn.Stat.§ 176.041;and(3)to hold harmless and indemnify County from and against any and all claims and losses brought by Contractor or any subcontractor or other person claiming through Contractor for Workers'Compensation or Employers' Liability benefits for damages arising out of any injury or illness resulting from performance of work under this Contract. If any such change requires Contractor to obtain Workers'Compensation Insurance,Contractor agrees to promptly provide County with evidence of such insurance coverage. • 2. General Liability. "Commercial General Liability Insurance"coverage(Insurance Services Office form title),providing coverage on an"occurrence"rather than on a"claims made"basis,which policy shall include,but not be limited to,coverage for Bodily Injury,Property Damage,Personal Injury,Contractual Liability (applying to this Contract),Independent Contractors,"XC&U"and Products-Completed Operations liability(if applicable). Such coverage may be provided under an equivalent policy form(or forms),so long as such equivalent form(or forms)affords coverage which is at least as broad. An Insurance Services Office "Comprehensive General Liability"policy which includes a Broad Form Endorsement GL 0404(Insurance Services Office designation)shall be considered to be an acceptable equivalent policy form. Contractor agrees to maintain at all times during the period of this Contract a total combined general liability policy limit of at least$1,500,000 per occurrence and aggregate,applying to liability for Bodily Injury,Personal Injury,and Property Damage,which total limit may be satisfied by the limit afforded under its Commercial General Liability policy,or equivalent policy,or by such policy in combination with the limits afforded by an Umbrella or Excess Liability policy(or policies);provided,that the coverage afforded under any such Umbrella or Excess Liability policy is at least as broad as that afforded by the underlying Commercial General Liability policy(or equivalent underlying policy). Such Commercial General Liability policy and Umbrella or Excess Liability policy(or policies)may provide aggregate limits for some or all of the coverages afforded thereunder,so long as such aggregate limits have not,as of the beginning of the term or at any time during the term,been reduced to less than the total required limits stated above,and further,that the Umbrella or Excess Liability policy provides coverage from the point that such aggregate limits in the underlying Commercial General Liability policy become reduced or exhausted. An Umbrella or Excess Liability policy which"drops down"to respond immediately over reduced underlying limits,or in place of exhausted underlying limits,but subject to a deductible or"retention"amount,shall be acceptable in this regard so long as such deductible or retention for each occurrence does not exceed the amount shown in the provision below. Contractor's liability insurance coverage may be subject to a deductible,"retention"or"participation"(or other similar provision)requiring the Contractor to remain responsible for a stated amount or percentage of each covered loss;provided,that such deductible,retention or participation amount shall not exceed$25,000 each occurrence. • Such policy(ies)shall name DAKOTA COUNTY,its officers,employees and agents as Additional Insureds thereunder. • 3. Professional Liability. Professional Liability(errors and omissions)insurance with respect to its professional activities to be performed under this Contract. This amount of insurance shall be at least$1,500,000 per occurrence and aggregate(if applicable). Coverage under such policy maybe subject to a deductible, not to exceed $25,000 per occurrence. Contractor agrees to maintain such insurance for at least one (1) year from Contract termination. It is understood that such Professional Liability insurance may be provided on a claims-made basis,and,in such case,that changes in insurers or insurance policy forms could result in the impairment of the liability insurance protection intended for DAKOTA COUNTY hereunder. Contractor therefore agrees that it will not seek or voluntarily accept any such change in its Professional Liability insurance coverage if such impairment of DAKOTA COUNTY's protection could result; and further,that it will exercise its rights under any "Extended Reporting Period"("tail coverage")or similar policy option if necessary or appropriate to avoid impairment of DAKOTA COUNTY's protection. Contractor further agrees that it will,throughout the one(1) year period of required coverage,immediately: (a)advise DAKOTA COUNTY of any intended or pending change of any Professional Liability insurers or policy forms,and provide DAKOTA COUNTY with all pertinent information that DAKOTA COUNTY may reasonably request to determine compliance with this section; and (b) immediately advise DAKOTA COUNTY of any claims or threats of claims that might reasonably be expected to reduce the amount of such insurance remaining available for the protection of DAKOTA COUNTY. Dakota County Contract DCA20570 • 4. Automobile Liability. Business Automobile Liability insurance covering liability for Bodily Injury and Pszot payirmarisiw2out of the ownership,use,maintenance,or operation of all owned,non-owned and hired automobiles and other motor vehicles utilized by Contractor in connection with its performance under this Contract. Such policy shall provide total liability limits for combined Bodily Injury and/or Property Damage in the amount of at least$1,500,000 per accident,which total limits may be satisfied by the limits afforded under such policy,or by such policy in combination with the limits afforded by an Umbrella or Excess Liability policy(ies);provided,that the coverage afforded under any such Umbrella or Excess Liability policy(ies) shall be at least as broad with respect to such Business Automobile Liability insurance as that afforded by the underlying policy. Unless included within the scope of Contractor's Commercial General Liability policy,such Business Automobile Liability policy shall also include coverage for motor vehicle liability assumed under this contract. ® Such policy,and,if applicable,such Umbrella or Excess Liability policy(ies),shall include DAKOTA COUNTY,its officers,employees and agents as Additional Insureds thereunder. ® 5. Additional Insurance. DAKOTA COUNTY shall,at any time during the period of the Contract,have the right to require that Contractor secure any additional insurance, or additional feature to existing insurance, as DAKOTA COUNTY may reasonably require for the protection of their interests or those of the public. In such event Contractor shall proceed with due diligence to make every good faith effort to promptly comply with such additional requirement(s). • 6. Evidence of Insurance. Contractor shall promptly provide DAKOTA COUNTY with evidence that the insurance coverage required hereunder is in full force and effect prior to commencement of any work. At least 10 days prior to termination of any such coverage,Contractor shall provide DAKOTA COUNTY with evidence that such coverage will be renewed or replaced upon termination with insurance that complies with these provisions. Such evidence of insurance shall be in the form of the DAKOTA COUNTY Certificate of Insurance, or in such other form as DAKOTA COUNTY may reasonably request,and shall contain sufficient information to allow DAKOTA COUNTY to determine whether there is compliance with these provisions. At the request of DAKOTA COUNTY,Contractor shall,in addition to providing such evidence of insurance,promptly furnish Contract Manager with a complete(and if so required,insurer-certified)copy of each insurance policy intended to provide coverage required hereunder. All such policies shall be endorsed to require that the insurer provide at least 30 days'notice to DAKOTA COUNTY prior to the effective date of policy cancellation, nonrenewal,or material adverse change in coverage terms. On the Certificate of Insurance,Contractor's insurance agency shall certify that he/she has Error and Omissions coverage. • 7. Insurer: Policies. All policies of insurance required under this paragraph shall be issued by financially responsible insurers licensed to do business in the State of Minnesota,and all such insurers must be acceptable to DAKOTA COUNTY. Such acceptance by DAKOTA COUNTY shall not be unreasonably withheld or delayed. An insurer with a current A.M.Best Company rating of at least A:VII shall be conclusively deemed to be acceptable. In all other instances,DAKOTA COUNTY shall have 15 business days from the date of receipt of Contractor's evidence of insurance to advise Contractor in writing of any insurer that is not acceptable to DAKOTA COUNTY. If DAKOTA COUNTY does not respond in writing within such 15 day period, Contractor's insurer(s)shall be deemed to be acceptable to DAKOTA COUNTY. • 8. Noncompliance. In the event of the failure of Contractor to maintain such insurance and/or to furnish satisfactory evidence thereof as required herein,DAKOTA COUNTY shall have the right to purchase such insurance on behalf of Contractor,which agrees to provide all necessary and appropriate information therefor and to pay the cost thereof to DAKOTA COUNTY immediately upon presentation of invoice. • 9. Loss Information. At the request of DAKOTA COUNTY,Contractor shall promptly furnish loss information concerning all liability claims brought against Contractor(or any other insured under Contractor's required policies),that may affect the amount of liability insurance available for the benefit and protection of DAKOTA COUNTY under this section. Such loss information shall include such specifics and be in such form as DAKOTA COUNTY may reasonably require. • 10. Release and Waiver. Contractor agrees to rely entirely upon its own property insurance for recovery with respect to any damage,loss or injury to the property interests of Contractor. Contractor hereby releases DAKOTA COUNTY,its officers,employees,agents,and others acting on their behalf, from all claims, and all liability or responsibility to Contractor, and to anyone claiming through or under Contractor,by way of subrogation or otherwise,for any loss of or damage to Contractor's business or property caused by fire or other peril or event,even if such fire or other peril or event was caused in whole or in part by the negligence or other act or omission of DAKOTA COUNTY or other party who is to be released by the terms hereof,or by anyone for whom such party maybe responsible. Contractor agrees to effect such revision of any property insurance policy as may be necessary in order to permit the release and waiver of subrogation agreed to herein. Contractor shall,upon the request of DAKOTA COUNTY,promptly provide a Certificate of Insurance,or other form of evidence as may be reasonably requested by DAKOTA COUNTY,evidencing that the full waiver of subrogation privilege contemplated by this provision is present;and/or,if so requested by DAKOTA COUNTY,Contractor shall provide a full and complete copy of the pertinent property insurance policy(ies). K/CM/Exh/Insure-Prof-Liability-CM.doc Revised: 10/07 • ITEM: 4.M. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Renewal of Agreement with CivicPlus, LLC, d/b/a CivicPlus, for CivicRec Parks and Recreation Management Software Staff Contact: Department/ Division: Eric Carlson, Parks & Recreation Director Parks and Recreation Department ACTION REQUESTED: Approve renewal of agreement with CivicPlus, LLC, d/b/a CivicPlus, for CivicRec Parks and Recreation Management Software. SUMMARY: Currently the City has an agreement with CivicRec that runs through August 27, 2024, for the use of their Parks and Recreation Management Software. The renewal of the annual agreement will result in a price increase for all users due to several factors, including enhanced cybersecurity for their clients. The attached Statement of Work reflects the price increase and stipulates that subsequent annual price increases will be limited to five percent each renewal term. All other contract terms remain as currently written. The City has the right to terminate the agreement with 60 days advance notice before the end of each renewal term. Staff recommends approving this renewal addendum to our agreement to maintain the efficiency standards our staff require and the high quality of service our customers expect. The City Attorney's office has reviewed and approved this addendum. BACKGROUND: The Parks & Recreation Department implemented the CivicRec parks and recreation management software in 2020 to allow the department to serve the public in a safe, effective manner. CivicRec is a robust parks and recreation management system that the department uses to perform the following functions: • Facilitate program registration through an online, customer-facing portal • Track all registration information and create program rosters • Schedule facility/field rentals • Process payments and send invoices • Send bulk emails • Create financial reports • Track rentals, registrations, and payments for the Arenas in a separate environment CivicRec is a critical component of all recreation and administrative operations within the department, and our use of the software will increase as the projects associated with the Parks Referendum are completed. Staff recommends approving this agreement renewal addendum to maintain operations at the high level of service our customers have come to expect. BUDGET IMPACT: This increase will bring our CivicRec fees to $47,390, which is $3,510 more than what we paid in 2023 and $1,316 more than we planned to pay in 2024. ATTACHMENTS: Agreement cp CivicPlus 302 South 4th St. Suite 500 Quote #: Q-64504-1 Manhattan, KS 66502 Date: 2/14/2024 10:34 AM us Customer: APPLE VALLEY, MINNESOTA QTY Product Name DESCRIPTION 1.00 CivicRec Annual Renewal CivicRec Annual Fee 1.00 CivicRec Pay Annual Fee - Global CivicRec Pay Annual maintenance and support fee Payments Integrated Annual Recurring Services- Initial Term USD 47,389.86 Annual Recurring Services - (Subject to Uplift) USD 47,389.86 1.This renewal Statement of Work("SOW") is between City of Apple Valley("Customer")and CivicPlus, LLC and shall be subject to the terms and conditions of the Master Services Agreement("MSA") signed on September 3, 2020 and the applicable Solutions and Products terms found at:www.civicplus.help/hc/p/legal-stuff(collectively,the"Terms and Conditions"). By signing this SOW, Customer expressly agrees to the Terms and Conditions throughout the Term of this SOW.The Terms and Conditions form the entire agreement between Customer and CivicPlus(collectively, referred to as the"Agreement"). The Parties agree the Agreement shall supersede and replace all prior agreements between the Parties with respect to the services provided by CivicPlus herein (the "Services"). 2.This SOW shall remain in effect for an initial term starting at the Customer's next renewal date of 8/27/2024 and running for twelve months("Initial Term"). In the event that neither party gives 60 days' notice to terminate prior to the end of the Initial Term, or any subsequent Renewal Term,this SOW will automatically renew for additional 1-year renewal terms ("Renewal Term"). The Initial Term and all Renewal Terms are collectively referred to as the"Term". 3. Unless terminated, Customer shall be invoiced for the Annual Recurring Services on each Renewal Date of each calendar year subject to an annual increase of 5% each Renewal Term. V. PD 06.01.2015-0048 Page 1 of 2 Acceptance By signing below, the parties are agreeing to be bound by the covenants and obligations specified in this SOW. For CivicPlus Billing Information, please visit https://www.civicplus.com/verify/. IN WITNESS WHEREOF, the parties have caused this SOW to be executed by their duly authorized representatives as of the dates below. Client CivicPlus By: By: Name: Name: Amy Vikander Clint Hooppaw Title: Title: Senior Vice President of Customer Success Mayor Date: Date: Client By: Name: Pamela J. Gackstetter Title: City Clerk Date: V. PD 06.01.2015-0048 Page 2 of 2 • ITEM: 4.N. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Agreement with Cobalt Companies for Project 2024-120, 2024 Streetscape Reconditioning Services Staff Contact: Department/ Division: Jeff Lathrop, Public Works Superintendent- Streets Streets Division ACTION REQUESTED: Approve agreement with Cobalt Companies for Project 2024-120, 2024 Streetscape Reconditioning Services, in the amount of$51,075.00. SUMMARY: On June 13, 2024, City staff solicited quotations from five companies for reconditioning and painting of trash bins and benches along Cedar Ave., and decorative light poles along the Ring Route and Flagstaff Ave. One company submitted quotes for this project. Cobalt Companies submitted the only quote (see attached Exhibit A - Bid Tab). This company has successfully completed similar work for the City in the past. A standard City agreement will be utilized for this project. BACKGROUND: Reconditioning and painting of the Ring Route light poles is on a 6-year maintenance schedule to keep them in good condition. The City annually requests quotes to have a percentage of light poles maintained. This is the first time in which the city will be reconditioning the trash bins and benches on Cedar Ave. BUDGET IMPACT: Funding for this project is included in the 2024 operating budget for the Public Works Street Maintenance and Street Light Utility. ATTACHMENTS: Bid / Quote Tabulation Exhibit A BID TABULATION PROJECT 2024-120 2024 STREETSCAPE RECONDITIONING SERVICES Cobalt Companies ITEM EST. UNIT TOTAL No. ITEM UNIT QUANTITY PRICE PRICE 1 SILVER GARBAGE CAN PAINTING Each 18 800.00 $14,400.00 2 SILVER BENCH PAINTING Each 18 800.00 $14,400.00 3 RED DECORATIVE LIGHT POLE PAINTING Each 95 220.00 $20,900.00 6 BLACK DECORATIVE LIGHT POLE PAINTING Each 5 275.00 $1,375.00 TOTAL BID $51,075.00 S:\Public-Works\Private\Projects\2024 Public Infrastructure Projects\2024-120 2024 Streetscape Reconditioning Services\Contract Documents\Bids Received\Bid Tab 2024-120.xls • ITEM: 4.0. • •• ••• ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Change Order No. 2 for Project 2021-172, Police Garage Staff Contact: Department/ Division: Charles Grawe, Assistant City Administrator Administration/ Information Technologies ACTION REQUESTED: Approve Change Order No. 2 for Project 2021-172, Police Garage to various contractors in various amounts, and authorize the Mayor and City Clerk to sign contract documents. SUMMARY: The Project 2021-172, Police Garage project is using construction management services. As a result, the bid specification created 37 separate bid/ quote categories and 37 separate contracts. In addition, the City has a construction management contract with RJM. Attached is a proposal for Change Order No. 2 to the project contracts. The change order covers two issues summarized below. These issues result in changes to three 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 $12,766.55. 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: Civil changes to various water and utility lines. This change encompasses a number of revisions and modifications to the civil engineering plans involving grades, water, and other utility lines. Item 2: Additional existing asphalt removal. The scope include removal of the existing asphalt parking lot and driveway. As this work was underway, the contractor found that much what appeared to be yard area was actually formerly asphalt that had been overgrown with grasses and greenery. This change is the cost to remove the additional asphalt that appeared to be yard area. BUDGET IMPACT: The total budget impact for the entire change is an addition of $12,766.55. See the attached summary for the list of cost changes by issue and by contract. ATTACHMENTS: Change Order Document(s) Project 2021-172, Police Garage (Police Operations Building) Change Order Budget Impact Summary Sheet Change Order Number: 2 Council Meeting Date: 11-Jul-24 Costs by Construction Issue Prior Staff Item(s) Change Amount Summary Approval? 1 Addition $ 6,277.38 Civil changes to various water and utility lines no 2 Addition $ 6,489.17 Additional existing asphalt removal no Total Cost Changes $ 12,766.55 Costs by Contract Contract Change Information Costs by Contract Contractor Previous Amount Change New Amount CO# 31B Earthwork Rachel Contracting, LLC $ 475,050.00 $ 7,224.00 $ 482,274.00 1 33A Utilities PWS Inc. $ 265,500.00 $ 5,138.68 $ 270,638.68 1 Const. Man. Fee RJM Construction $ 246,302.00 $ 250.56 $ 246,552.56 2 Const. Man. Reimburseables RJM Construction $ - $ 153.31 $ 153.31 2 Total Cost Changes $ 12,766.55 • ITEM: 4.P. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Change Order No. 3 to Agreement with All-American Ice, LLC, d/b/a All-American Arena Products, for Project 2024-127, Hayes Arena Ice System Replacement, Associated with 2023 Parks Bond Referendum Staff Contact: Department/ Division: Eric Carlson, Parks & Recreation Director Parks and Recreation Department ACTION REQUESTED: Approve Change Order No. 3 to agreement with All-American Ice, LLC, d/b/a All-American Arena Products, for Project 2024-127, Hayes Arena Ice System Replacement, associated with the 2023 Parks Bond Referendum, in the amount of an additional $15,860.00 to replace snow melting coil. SUMMARY: The existing heating coil in the snow dump pit at Hayes Arena is wearing out. All-American Ice, LLC, d/b/a All-American Arena Products, (the contractor performing the refrigeration system replacement project) will replace the heating coil. The total fee of this change order includes the cost to remove the old coil and supply and install the new copper coil. Staff has reviewed the suggested changes and recommends acceptance. BACKGROUND: An agreement in the amount of$2,073,033.00 was awarded in January 2024 to All-American Ice, LLC, d/b/a All-American Arena Products, for the replacement of the refrigeration system at Hayes Arena, which is a project associated with the 2023 Parks Bond Referendum. The project is mostly completed, with permanent refrigeration system being installed in the next couple weeks (our current ice is supplied by a temporary refrigeration unit that is being provided by All-American). Work associated with change orders one and two is completed. This third change order is to replace the worn-out heating coil in our existing snow dump pit. BUDGET IMPACT: Contract Amount (including change orders 1 & 2) $2,093,283.00 Change Order No. 3 Add $15,860.00 Revised Contract Amount $2,109,143.00 Funds for this change order will come from the successful 2023 Parks Bond Referendum and the successful James Metzen Mighty Ducks Grant in the amount of$166,367. ATTACHMENTS: Change Order Document(s) on ALLAMERICAN IIIIW ARENA PRODUCTS 1414 S.4th Avenue Albert Lea,MN 56007 Sourcewell Awarded Vendor- 120320-ALL (844)231-2227 sean@allamericanarena.com Date: June 14, 2024 City of Apple Valley— Hayes Arena Sourcewell member ID#33405 7100 147th St W Apple Valley, MN 55124-6562 Project: Hayes Arena renovations CHANGE ORDER #3 PROPOSED CHANGE ORDER (scope of work) • Supply and install a new operating snow melting coil in the existing concrete snow melting pit. • All demo and removal of the existing copper coil is included. • It includes 2.5" stainless steel piping manufactured to fit in your snow melting pit. • All labor for fabrication, setting the coil and connecting it to the existing mains connections is included. BASE BID: TO SUPPLY AND INSTALL $15,860.00 Decline Accept X PAYMENT TERMS: Paid is full with final billing (pay app #6) The above proposal is accepted: Clint Hooppaw,Mayor For All-American Arena Products Pamela J.Gackstetter,City Clerk Date Date ALLAMERICAN 111 ARENA PRODUCTS 1414 S.4th Avenue Albert Lea,MN 56007 Sourcewell Awarded Vendor- 120320-ALL (844)231-2227 sean@allamericanarena.com TERMS AND CONDITIONS 1. All sales of material or equipment by All-American Ice,LLC(DBA All-American Arena Products)("All-American")are expressly conditioned upon the terms and conditions set forth below.Any additional or different terms or conditions set forth in any purchase order of the Buyer or in any similar such communication are hereby objected to by All-American and shall not be binding or effective unless expressly assented to in writing by an authorized representative of All-American. 2. SITE: The site must be accessible to a tractor-trailer and industrial forklift.All driveways to the rink slab/surface must support all necessary equipment. Power outlets with no less than a 30amp breaker must be within 50'of the rink slab/surface or a portable generator with a minimum of 5KW power rating. Prior to commencement,surface must be broom clean and work area will be free of all materials and debris.A dumpster(minimum size of 10 yards)and/or an area for trash must be available within 100'of the rink slab/surface so the installers can remove their debris. Delays or extra work and expenses caused by the site not being ready will be charged to the Purchaser. Concrete to be level within 1/8"in 10 ft.non-cumulative. 3. PRICE: Prices subject to receipt of final construction drawings and specifications.This quotation is based on the installation taking place from start to finish during the same trip.Re-mobilizing for any reason other than All-American Arena's own,will result in extra charges. 4. INSURANCE: Special insurance requirements are not included. 5. PERMITTING: Any applicable Permits and/or License Fees are not included,and Purchaser shall be responsible for obtaining the same. 6. COMPLETION: When job is completed or nearing completion,the Purchaser must be available for a final walk-through to inspect the installation with the All-American installation Supervisor.This will be the Purchaser's chance to formulate a final punch list of items left unfinished or needing to be changed.All items not listed on the punch list will not be considered a punch list item,and unless covered by All- American warranty,will be replaced at the Purchaser's expense. 7. DELAY: Notwithstanding the foregoing,should All-American be delayed in the commencement,prosecution or completion of the work by any cause beyond All-American's control and not due to any fault,neglect,act or omission on its part,then All-American shall be entitled to an extension of time to the extent necessary to remove any such cause of any delay and shall not be held liable for any damages for any delays caused by either the owner or general contractor or cause beyond the control of All-American. 8. WARRANTY: Except as to title,THERE ARE NO WARRANTIES,WRITTEN,ORAL, IMPLIED,OR STATUTORY relating to the described material or equipment which extend beyond that described in this paragraph. NO WARRANTY OF MERCHANTABILITY OR OF FITNESS FOR PURPOSE SHALL APPLY. Any product warranties provided by All-American Arena Product suppliers shall be assigned to the Purchaser to the extent possible. 9. SECURITY: All-American retains a security interest in all the products covered in this agreement until all sales'terms have been met. 10. PAYMENT:Terms are listed in the proposal. Late payments are subject to a 1.5 percent per month or 18 percent annual finance charge. 11. LIMITED LIABILITY: All-American's liability on any claim for loss or damage arising out of this contract or from the performance or breach thereof or connected with the supplying of material or equipment hereunder,or its sale,resale,operation or use,whether based on warranty, contract,negligence or other grounds shall not exceed the price paid for such material or equipment or part thereof involved in the claim.All- American shall not in any event be liable for special or consequential damages including,but not limited to,loss of profits or revenue, liquidated damages,loss of use of the product or any associated product,cost of capital,cost of substitute products,facilities or services, downtime costs,or claims of customers of the Buyer for such damages. 12. ATTORNEY'S FEES,JURISDICTION,AND VENUE: Purchaser agrees that making any purchases from All-American constitutes doing business in the state of MINNESOTA and that Buyer consents to the personal jurisdiction of the state and federal courts in MINNESOTA, unless elected otherwise by All-American.Purchaser agrees that the venue to resolve any and all disputes with All-American shall exclusively lie in the state or federal courts situated in Freeborn County, MINNESOTA. Buyer agrees that in the event of any legal action brought by or against All-American,the non-prevailing party shall pay to the prevailing party all costs and expenses incurred in connection with such action, including but not limited to attorney's fees(whether hourly or contingent),lien fees,court costs and any other costs of litigation or collection proceedings(including without limitation expert witness fees,deposition or court transcript fees,photocopy charges,and document vendor charges). 13. ONE-YEAR LIMITATION: Any and all claims brought by Purchaser against Seller shall be filed in one of the above referenced jurisdictions within one(1)year after the date of shipment or installation or it shall be deemed forever waived. • ITEM: 4.Q. • •• ••• ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Change Order No. 22 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. 22 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. 22 to the project contracts. The change order covers six issues summarized below. These issues result in changes to eight 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 a deduction of$(24,840.59). 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: Fire Station 2 Modifications to Training Risers and Collars. An important feature of the new station is training equipment and specifically, the training sprinkler system risers. Because these training tools are located in close proximity to other actual similar looking structures for the station, having clear and appropriate labeling is important for long-term use of these devices. This change added labeled collars on the equipment to help reduce the chance of confusion between the training infrastructure and the actual building infrastructure. As the project was at the point where the infrastructure needed to be installed, staff granted approval to proceed with this item to keep the project moving on schedule. Item 2: Fire Station 2 Maze System Installation. The Council previously awarded a contract to install the smoke maze. This change is the adjustment to the Construction Manager fee for the addition of that work. Item 3: Fire Station 2 Nichiha Panel Credit. The exterior of the building is a combination of glass, brick, and concrete fiber panels (manufactured by Nichiha). After construction, a flaw was discovered in one of the manufacturing machines that caused a very slight depression in the surface of the Nichiha panels. This is a purely aesthetic, not structural defect in the finished panel and is only visible under certain lighting conditions and from certain angles. Nichiha is addressing this as a warranty issue and due to the high costs to address the issue with landscaping in place, a settlement proposal was reached with City staff. Under the proposal, Nichiha will pay for the replacement of all the panels on the south and east sides of the building as these sides are highly visible to the public and the aesthetic defect can be seen under certain conditions. However, on the west and northwest walls that are only visible to the backyard neighbors, are partially screened by mature tree cover, and get very little direct sunlight that would reveal the defect, the City will keep the aesthetically defective panels, but will be refunded the cost of those materials. The full performance warranty still applies to these panels. Staff believes this is a fair and reasonable solution given that the defect is only noticeable under specific lighting conditions and does not impact the structure or performance of the panels. Staff has given preliminary approval to this warranty settlement to keep the project moving on schedule. Item 4: Fire Station 2 Stainless Steel Cabinet Base Backcharge. In the decontamination room, the cabinets were specified to be on raised cement bases due to the large amount of water that can be on the floor during cleaning processes. The cement base was missed and the cabinet was provided with a wooden base. Because this issue came to light after the floor had been finished with epoxy, an alternate solution was found that created a waterproof encasement around the wooden base. The architect is confident that this solution will hold up to water spray that will be present in the room during cleaning. As a result, the masonry contract has a deduction for several other trades to waterproof the cabinet base. The cost to the owner does not change, but there is a reassignment of funds within the project from one contractor to another. Staff has given approval to this solution and backcharge to keep the project moving on schedule. Item 5: Fire Station 2 Add Four Grommets in Quartz Surfaces. The project uses quartz work surfaces in a couple of work areas. This addition was for installation of grommets in the surface to allow access for computer and other cabling. As the project was at the point where the quartz needed to be installed, staff granted approval to proceed with this item to keep the project moving on schedule. Item 6: Fire Station 2 Backcharge to Paint Steel Repair Areas. During the conclusion of a construction project, it is not uncommon for one contractor to cause some sort of minor damage to a finished space that has to be repaired by another contractor. In such cases, the contractor who did the damage essentially reimburses the cost to the other contractor to repair it. The cost to the owner does not change, but there is a reassignment of funds within the project from one contractor to another. A very common issue is for things to require repainting. In this case, the steel supplier was concerned about some damage done to a couple of joists during shipping and did some additional welding and reinforcing after the joists were painted. This backcharge covered the painter repainting after the joist work. There is no cost to the City. BUDGET IMPACT: The total budget impact for the entire change is a deduction of($24,840.59). 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: 22 Council Meeting Date: 11-Jul-24 Costs by Construction Issue Prior Staff Item(s) Change Amount Summary Approval? 1 Addition $ 721.67 FS 2 Modifications to training risers and collars yes 2 Addition $ 270.00 FS 2 Maze system installation no 3 Deduction $ (26,575.75) FS 2 Nichiha Panel Credit yes 4 No Cost $ - FS 2 Stainless steel cabinet base backcharge yes 5 Addition $ 743.49 FS 2 Add four grommets in quartz surfaces yes 6 No Cost $ - FS 2 Backcharge to Paint Steel Repair Areas yes Total Cost Changes $ (24,840.59) Costs by Contract Contract Change Information Costs by Contract Contractor Previous Amount Change New Amount CO# 4A Masonry T.C.R. Enterprises, Inc. $ 1,715,194.40 $ (1,823.00) $ 1,713,371.40 8 5A Steel (Supply& Install) Red Cedar Steel Erectors, Inc. $ 1,183,025.70 $ (3,064.00) $ 1,179,961.70 10 6A Carpentry Ebert, Inc. $ 451,782.20 $ 986.32 $ 452,768.52 7 6B Casework Woodside Industries, Inc. $ 132,877.12 $ 1,569.18 $ 134,446.30 2 7C Wall Panels Innovative Building Concepts LLC $ 274,675.00 $ (26,183.00) $ 248,492.00 3 9F Painting Mulcahy Nickolaus LLC $ 196,764.27 $ 3,064.00 $ 199,828.27 9 21 A Fire Sprinkler Nova Fire Protection, Inc. $ 139,350.00 $ 711.00 $ 140,061.00 2 Const. Man. Fee Terra General Contractors LLC $ 206,835.84 $ (101.09) $ 206,734.75 22 Const. Man. Bill. Hours Terra General Contractors LLC $ 2,593.76 $ - $ 2,593.76 22 Total Cost Changes $ (24,840.59) • ITEM: 4.R. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Acceptance and Final Payment on Agreement with Horizon Chemical, LLC, d/b/a Horizon Commercial Pools, for AVFAC Strainers, Leak Detection, and Pipe Repair Staff Contact: Department/ Division: Eric Carlson, Parks & Recreation Director Parks and Recreation Department ACTION REQUESTED: Approve acceptance and final payment on Agreement with Horizon Chemical, LLC, d/b/a Horizon Commercial Pools, for AVFAC strainers, leak detection, and pipe repair in the amount of$16,685.87. SUMMARY: Horizon Commercial Pools has completed all duties of our agreement to replace strainer baskets, perform leak detection, and repair piping at the Apple Valley Family Aquatic Center and has submitted application for final payment. Staff finds the results of the project acceptable and recommends final payment. BACKGROUND: Horizon Commercial Pools was hired to procure and install four strainer baskets, perform pressure testing of the main drain line, and repair two sections of leaking pipe at the Family Aquatic Center. These mechanical improvements were essential and are included in the project scope for the 2023 Parks Bond Referendum improvements at AVFAC and therefore are being paid for out of referendum funds. BUDGET IMPACT: This expense will be covered by 2023 Parks Bond Referendum funds. ATTACHMENTS: Final Pay Documents CITY OF APPLE VALLEY, MINNESOTA APPLICATION FOR PAYMENT DATE: June 21, 2024 FOR PERIOD: PROJECT: AVFAC Strainers, Leak Detection, Pipe Repair From March 14 To June 30 CONTRACTOR: Horizon Chemical, LLC REQUEST FOR PAYMENT NO. Final ADDRESS: 4444 Round Lake Rd W Arden Hills, MN 55112 SUMMARY: 1. Original Contract Amount $33,385.87 2. Change Order- ADDITION $ N/A 3. Change Order- DEDUCTION $ N/A 4. Revised Contract Amount $ 5. Total Completed and Stored to Date $ 6. Less Retainage 0 % $0 7. Total Earned Less Retainage $33,385,87 8. Less Amount Paid Previously $16,700.00 9. AMOUNT DUE THIS CURRENT REQUEST $16,685.87 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: Horizon Chemical, LLC By: Russ Lane, Project Manager Recommended for Payment By: ATTACH ITEMIZED INVOICE Title: Date: Horizon Commercial Pools Invoice 4444 Round Lake Rd W Arden Hills MN 55112 Invoice No: INV72003 HORIZ N Date: 5/24/2024 COMMERCIAL Phone: (651)917-3075 POOLS Email: billing-mn@horizonpoolsupply.com Amount Due: $16,685.87 Bill To Ship To APPLE VALLEY AQUATIC CENTER APPLE VALLEY AQUATIC CENTER PARKS&REC 14421 JOHNNY CAKE RIDGE ROAD 7100 W 147TH ST APPLE VALLEY MN 55124 APPLE VALLEY MN 55124 Terms Due Date PO# Consultant Acct Manager Ship Method Ship Date Cust ID Due on 5/24/2024 20240215 Jeff Kopp SERVICE 2/28/2024 CUS10901 receipt CUS10901 Quantity Item Description Unit Price Amount 1 SV-RENO FINAL INVOICE: $33,385.87 $33,385.87 REPLACE(4)EXISTING STRAINERS, LEAK DETECTION,AND PLUMBING REPAIR PER QUOTE 20240215 CUS10901 -1 SV-DEPOSIT LESS CUSTOMER DEPOSIT $16,700.00 ($16,700,00) (REF:INV63747) **THANK YOU FOR CHOOSING HORIZON COMMERCIAL POOLS!** Subtotal $16,685.87 Please remit payment to Horizon Commercial Pools Shipping $0.00 4444 Round Lake Rd W,Arden Hills,MN 55112 Electronic remittances should be sent to payments@horizonpoolsupply.com Late charges may be applicable to amounts 30 days past due Tax Total $0.00 Invoice Total $16,685.87 APPLE VALLEY AQUATIC CENTER Amount Paid ($0.00) PARKS & REC 7100 W 147TH ST Amount Due $16,685.87 APPLE VALLEY MN 55124 ••••• *see ITEM: 4.S. ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Acceptance and Final Payment on Agreement with McNamara Contracting, Inc., for Project 2023-101, 2023 Street and Utility Improvements Staff Contact: Department/ Division: Brandon Anderson, City Engineer Engineering Division ACTION REQUESTED: Approve final payment on the agreement with McNamara Contracting, Inc., in the amount of $143,789.76; and accepting Project 2023-101, 2023 Street and Utility Improvements as complete and authorizing final payment in the amount of$143,789.76 for an agreement total of $2,762,270.14. Final project expenses are less than the awarded project cost by S372,729.86. SUMMARY: Attached please find the eighth and final payment for Project 2023-101, 2023 Street and Utility Improvements. All public improvements associated with the project are complete and in acceptable condition to become public infrastructure of the City. This final payment of $143,789.76 will close the agreement with McNamara Contracting, Inc., and result in a total construction cost of$2,762,270.14. BACKGROUND: On August 25, 2022, City Council adopted Resolution Number 2022-110, directing the preparation of plans and specifications for Project 2023-101, 2023 Street & Utility Improvements. On February 9, 2023, City Council adopted Resolution 2023-26, approving plans and specifications and directing receipt of sealed bids for Project 2023-101, 2023 Street and Utility Improvements. On March 23, 2023, City Council adopted Resolution 2023-54, awarding an agreement for Project 2023-101, 2023 Street & Utility Improvements, to McNamara Contracting, Inc., in the amount of$2,869,486.00 BUDGET IMPACT: Estimated Awarded Cost Final Cost Project Costs: Construction Cost $2,869,486.00 $2,762,270.14 Construction Contingency 92,051.00 15,000.00 Engineering, Contract Admin, 538,463.00 350,000.00 Inspection, Testing, Survey Total Petimatarl Cnct SC z son non fill 1 1 77 77(1 1 d A-v{.Wl Lvl,1L1...vu t".J i3 4 W ✓,✓VV,VVV.VV 14? ✓,1L..I,Lr I'.J.Jr Estimated Project Funding Sanitary Sewer Utility $ 570,000.00 $ 481,452.04 Water Utility 850,000.00 736,476.54 Storm Sewer Utility 450,000.00 382,226.34 Road Improvement Fund 1,615,000.00 1,512,115.23 Street Light 15,000.00 15,000.00 Total Estimated Funding $ 3,500,000.00 $ 3,127,270.14 ATTACHMENTS: Final Pay Documents PAYMENT VOUCHER NO.8 and Final 2023-101 STREET&UTILITY IMPROVEMENTS CITY PROJECT NO.2023-101 For Period:11/10/2023 Through 6/11/2024 OWNER: CONTRACTOR: City of Apple Valley Contractor Name McNamara Contracting, Inc. 7100 147th Street West Contractor Address 16700 Chippendale Ave Apple Valley, MN 55124 City, State,Zip Rosemount, MN 55068 Telephone No. 651-322-5500 Amount of Contract: $2_869,486.00 Total Amount $2,869,486.00 Contract Value Less Amount of Work 0% Less Net Account Per Resolution Certified Percent Previous Amount Number 2023-54 To Date Retained Payments Due Sanitary Sewer Utility 2027-6810-2023101S $ 434,474.00 $ 427,309.00 S - $ 405,943.55 $ 21,365.45 Water Utility 2027-6810-2023101W $ 675,560.00 $ 653,654 01 $ $ 620,971 32 $ 32,682 70 Storm Sewer Utility 2027-6810-2023101D $ 339,242.00 $ 339,242.00 $ - $ 318,954.90 $ 20,287.10 Road Improvement Fund 2027-6810-2023101R $ 1,396,210.00 $ 1,342,065.13 S • $ 1,272,610.60 $ 69,454 53 Alternate Bid-8'Insertion valves 2027-6810-2023101W $ 24,000.00 $ $ - $ - Subtotal $ 2,869,486.00 $ 2,762,270.14 $ - $ 2,618,480.37 $ 143,789.76 Total $2,869,486.00 $2,762,270.14 $0.00 $2,618,480.37 $143,789.76 Date: 4 I L?I VI Cit Engineer Date: 6-2-7-2-171 ' //I - Public Works Director • .i�i�?e• Owner:City of Apple Valley,7100 W. 147th St.,Apple Valley,MN 55124 Date: June 11,2024 For Period: 11/10/2023-6/11/2024 Request No: 8&Final Aple,Iey Contractor: McNamara Contracting,Inc.,16700 Chippendale Ave,Rosemount,MN 55068 VaCONTRACTOR'S REQUEST FOR PAYMENT 2023 Street&Utility Improvements City Project File No. 2023-101 SUMMARY 1 Original Contract Amount $ $2,869,486.00 2 Change Order-Addition $ 0.00 3 Change Order-Deduction $ 0.00 4 Revised Contract Amount $ $2,869,486.00 5 Value Completed to Date $ $2,762,270.14 6 Material on Hand $ $0.00 7 Amount Earned $ $2,762,270.14 8 Less Retainage 0% $ $0.00 9 Subtotal $ $2,762,270.14 10 Less Amount Paid Previously $ $2,618,480.38 I 1 Liquidated damages- $ $0.00 12 AMOUNT DUE THIS REQUEST FOR PAYMENT NO. 8&Final $ $143,789.76 Approved by Contractor: Ap y Owner; MclVamrr Con rac ' f. CI 1" F PPLE VALLEY 4( lOof • Bran n S. ndcrson,City Engineer (//.- //4 Z� Date Date Clint Hooppaw,Mayor Date Pamela J. Gackstetter,City Clerk Date Specified Contract Completion Date: November 17,2023 2023-101 RFP#88Final Contract llnit Previous Current Quantity Amount Eat. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date BASE BID PART 1-SANITARY SEWER I MOBILIZATION LUMP SUM 1 $45,000.00 1.00 0.00 1.00 $ 45,000 00 2 REMOVE VCP SANITARY SEWER LIN FT 2,667 $2.00 1685.00 0.00 2667.00 $ 5,334 00 3 REMOVE MANHOLE INCL CASTING EACH 13 $400.00 13.00 0.00 13.00 $ 5,200.00 4 REMOVE CAST IRON SANITARY SEWER SERVICE LIN FT 1,390 $3.00 1390 00 0.00 1390.00 $ 4,170.00 5 8"PVC SANITARY SEWER,SDR 35,5'-15'DEEP LIN FT 2,641 $50 00 2641 00 0.00 2641.00 $ 132,050.00 8"DIP SANITARY SEWER,CL 52,10'-15'DEEP,INCL 6 V-BIO LIN FT 20 $110.00 20.00 0.00 20.00 $ 2,200.00 7 IMPROVED PIPE FOUNDATION TON 40 $25.00 0.00 0.00 0.00 $ - 8 8"X4"PVC WYE,SDR 35 EACH 43 $170.00 43.00 0.00 43.00 $ 7,310.00 FURNISH AND INSTALL 4'DIA MH,8'DEEP,INCL R- 9 1642 CSTG,HDPE ADJ RINGS&1&I BARRIER EACH 16 $6,000.00 16.00 0 00 16.00 $ 96,000.00 FURNISH AND INSTALL 5'DIA MH,8'DEEP,INCL R- 10 1642 CSTG,HDPE ADJ RINGS&I&I BARRIER EACH 2 $9,000.00 2.00 0 00 2.00 $ 18,000.00 11 CONSTRUCT 8"INSIDE DROP LIN FT 8 $450 00 7.60 0 00 7 60 $ 3,420.00 12 4'SANITARY MANHOLE OVERDEPTH LIN FT 57 $340 00 57.00 0.00 57.00 $ 19,380.00 13 5'SANITARY MANHOLE OVERDEPTH LIN FT 8 $540 00 8.00 0.00 8.00 $ 4,320.00 14 CONNECT TO EXISTING PIPE EACH 3 $1,000.00 3.00 0.00 3.00 $ 3,000.00 CONNECT TO EXISTING SANITARY SEWER 15 MANHOLE EACH 1 $2,900 00 1.00 0 00 1 00 $ 2,900.00 RECONNECT EXISTING SANITARY SEWER 16 SERVICE EACH 43 $120 00 43 00 0 00 43 00 $ 5,160.00 17 SANITARY SEWER CLEAN OUT INCL FORD CSTG EACH 43 $520.00 43 00 0.00 43.00 $ 22,360.00 18 4"PVC SCH,40 SANITARY SEWER SERVICE PIPE LIN FT 1,380 $40 00 1244 40 0 00 1244.40 $ 49,776.00 19 4"PVC SCH.80 SANITARY SEWER RISER PIPE LIN FT 130 $19 00 91 00 0.00 91 00 $ 1,729.00 TOTAL PART I-SANITARY SEWER $ 427,309 00 PART 2-WATERMAIN 20 REMOVE WATERMAIN LIN FT 2,910 $3.00 2910.00 0.00 2910.00 $ 8,730.00 21 REMOVE HYDRANT WITH GATE VALVE EACH 4 $320.00 4.00 0.00 4 00 $ 1,280.00 22 REMOVE COPPER WATER SERVICE LIN FT 1,360 $2.00 1288.00 0.00 1288.00 $ 2,576.00 23 REMOVE CURB STOP AND BOX EACH 45 $80.00 46.00 0.00 46.00 $ 3,680.00 24 TEMPORARY WATER SYSTEM LUMP SUM 1 $30,000.00 1.00 0.00 1.00 $ 30,000.00 25 FURNISH AND INSTALL 12"GATE VALVE AND BOX EACH 10 $7,000.00 10.00 0 00 10.00 $ 70,000.00 26 FURNISH AND INSTALL 8"GATE VALVE AND BOX EACH 2 $4,000.00 2.00 0.00 2 00 $ 8,000.00 27 FURNISH AND INSTALL 6"GATE VALVE AND BOX EACH 5 $3,500.00 5 00 0.00 5.00 $ 17,500 00 28 12"IN-LINE INSERTION VALVE AND BOX EACH 1 $19,000 00 1 00 0,00 100 $ 19,000 00 2023.101 RFPae&Final Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date 29 FURNISH AND INSTALL HYDRANT EACH 5 $7,000.00 5.00 0.00 5.00 $ 35,000,00 30 SALVAGE AND REINSTALL HYDRANT EACH 1 $3,000.00 0.92 0.00 0.92 $ 2,759.01 31 12"WATERMAIN DUCTILE IRON 52,INCL V-BIO LIN FT 2,060 $115.00 2060.00 0.00 2060,00 $ 236,900.00 32 8"WATERMAIN DUCTILE IRON CL 52,INCL V-B1O LIN FT 830 S76 00 830.00 0.00 830.00 $ 63,080.00 33 6"WATERMAIN DUCTILE IRON CL 52,INCL V-B10 LIN FT 50 $65.00 50.00 0.00 50.00 $ 3,250.00 34 CONNECT TO EXISTING WATERMAIN EACH 7 $900 00 7.00 0.00 7.00 $ 6,300.00 35 WATERMAIN INSULATION,3"THICK SQ YD 60 $40 00 17.75 0.00 17.75 $ 710.00 36 DUCTILE IRON FITTINGS LB 3,440 $16.00 2181.00 0.00 2181,00 $ 34,896,00 37 12"WATERMAIN VERTICAL OFFSET EACH 2 $3,000 00 2.00 0.00 2.00 $ 6,000.00 38 RECONNECT EXISTING WATER SERVICE EACH 45 $330 00 46.00 0.00 46.00 $ 15,180.00 39 l"TYPE K COPPER WATER SERVICE PIPE LIN FT 1,510 $41.00 1493.00 0.00 1493.00 $ 61,213 00 40 1"CURB STOP&BOX EACH 45 $400.00 46.00 0.00 46.00 $ 18,400.00 41 1"CORPORATION STOP EACH 45 $200.00 46 00 0.00 46.00 $ 9,200.00 TOTAL PART 2-WATERMAIN $ 653,654.01 PART 3-STORM SEWER 42 REMOVE RCP STORM SEWER LIN FT 1,156 $12.00 1156.00 0 00 1156.00 $ 13,872 00 REMOVE MANHOLE OR CATCH BASIN INCL 43 CASTING EACH 14 $300 00 14.00 0.00 14.00 $ 4,200.00 44 15"RC PIPE SEWER,CLASS 5,0'10'DEEP LIN FT 977 $68.00 977.00 0 00 977.00 $ 66,436.00 45 18"RC PIPE SEWER,CLASS 5,0'-10'DEEP LIN FT 137 $74.00 137.00 0.00 137.00 $ 10,138.00 46 21"RC PIPE SEWER,CLASS 3,0'-10'DEEP LIN FT 226 $83.00 226,00 0.00 226.00 $ 18,758.00 47 24"RC PIPE SEWER,CLASS 3,0'-10'DEEP LIN FT 329 $92.00 329.00 0.00 329.00 $ 30,268.00 48 27"RC PIPE SEWER,CLASS 3,0'-10'DEEP LIN FT 372 $125.00 372.00 0.00 372.00 $ 46,500.00 49 18"RC PLUG EACH 1 $370.00 1.00 0.00 1.00 $ 370.00 2'x3'CB INCL R-3290-VB CSTG,HDPE ADJ RINGS& 50 I&I BARRIER EACH 5 $3,300.00 5.00 0.00 5.00 $ 16,500.00 4'DIA STORM MH,8'DEEP,INCL R-1642 CSTG, 51 HDPE ADJ RINGS&I&I BARRIER EACH 6 $5,000 00 6.00 0.00 6.00 $ 30,000.00 4'DIA STORM CBMH,8'DEEP,INCL R-3067-VB 52 CSTG,HDPE ADJ RINGS&I&I BARRIER EACH 8 $5,000 00 8.00 0.00 8.00 $ 40,000.00 5'DIA STORM MH,8'DEEP,INCL R-1642 CSTG, 53 HDPE ADJ RINGS&I&I BARRIER EACH 1 $7,500.00 1.00 0,00 1.00 $ 7,500.00 5'DIA STORM CBMH,8'DEEP,INCL R-3067-VB 54 CSTG,HDPE ADJ RINGS&1&I BARRIER EACH 3 $7,500.00 3.00 0.00 3.00 $ 22,500.00 6'DIA STORM MH,8'DEEP,INCL 4'SUMP,R-1642 55 CSTG,HDPE ADJ RINGS&I&I BARRIER EACH I $15,000.00 1.00 0.00 1.00 $ 15,000.00 56 6'DIA STRUCTURE OVERDEPTli LF 3 $700.00 3.00 0.00 3.00 $ 2,100.00 57 RECONSTRUCT DRAINAGE STRUCTURE LIN FT 11 $800.00 11.00 0.00 11.00 $ 8,800.00 58 REPAIR 54"RC PIPE SEWER LUMP SUM I $3,500.00 0.00 1.00 1.00 $ 3,500.00 59 CONNECT TO EXISTING STRUCTURE EACH l $I,400.00 1 00 0.00 1.00 $ 1,400.00 2103401 nasatr►inst Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date 60 CONNECT TO EXISTING PIPE EACH I $1,400.00 1.00 0 00 1 00 $ 1,400.00 TOTAL PART 3-STORM SEWER $ 339,242 00 PART 4-STREETS 61 MOBILIZATION LUMP SUM 1 $54,000 00 1.00 0.00 1.00 $ 54,000.00 62 TRAFFIC CONTROL LUMP SUM 1 $6,000.00 1 00 0.00 1.00 $ 6,000.00 63 CLEARING TREE 75 $310 00 84.00 0 00 84 00 $ 26,040.00 64 GRUBBING TREE 68 $210.00 81.00 0.00 8100 $ 17,010.00 SALVAGE AND REINSTALL PRIVATE YARD LIGHT 65 POLE EACH 9 $350.00 1.00 0.00 1.00 $ 350.00 66 REMOVE PRIVATE YARD LIGHT POLE EACH 1 $525.00 2.00 0.00 2.00 $ 1,050.00 67 REMOVE CONCRETE CURB AND GUTTER LIN FT 5,560 $4 00 5560.00 0.00 5560.00 $ 22,240.00 68 REMOVE CONCRETE WALK OR DRIVEWAY SQ FT 13,630 $1 50 10985.70 0.00 10985 70 $ 16,478.55 69 REMOVE BITUMINOUS PAVEMENT-STREET SQ YD 8,600 $4 00 8507.00 0.00 8507 00 $ 34,028 00 REMOVE BITUMINOUS PAVEMENT-TRAIL OR 70 DRIVEWAY SQ YD 610 $7.00 266.00 0.00 266 00 $ 1,862 00 71 TEMPORARY MAILBOX EACH 45 $60.00 45.00 0.00 45.00 $ 2,700 00 72 SALVAGE AND REINSTALL MAILBOX EACH 45 $175.00 45.00 0,00 45.00 $ 7,875 00 73 GEOTEXTILE FABRIC TYPE V SQ YD 10,280 $1 00 10280.00 0.00 10280.00 $ 10,280.00 74 COMMON EXCAVATION(EV)(P)-STREET CU YD 8,220 $25.00 8220.00 0,00 8220 00 $ 205,500 00 COMMON EXCAVATION(EV)(P)-WALK OR 75 DRIVEWAY CU YD 710 $25.00 710.00 0.00 710.00 $ 17,750.00 76 SUBGRADE EXCAVATION(EV)-STREET CU YD 520 $25.00 539.00 0.00 539.00 $ 13,475.00 77 SELECT GRANULAR BORROW TON 8,980 $11.00 6854.00 0.00 6854.00 $ 75,394.00 3"MINIMUM CLEAR WASHED ROCK FOR 78 TEMPORARY STABILIZATION TON 1.340 $35 00 706.77 0.00 706.77 $ 24,736.95 79 AGGREGATE BASE CLASS 5-STREET TON 5,200 $19 00 5588.22 0.00 5588.22 $ 106,176.18 AGGREGATE BASECLASS 5-WALK,DRIVEWAY, 80 PATCH TON 810 $19.00 810.00 0.00 810.00 $ 15,390.00 81 BITUMINOUS MATERIAL FOR TACK COAT GAL 680 $2.00 500.00 0.00 500.00 $ 1,000.00 TYPE SPWEA330C WEAR 2"THICK-LOCAL 82 STREETS TON 2,230 $80 00 1980.12 0.00 1980.12 $ 158,409.60 83 TYPE SPWEA240B WEAR 1.5"THICK-DRIVEWAYS TON 100 $165.00 143.39 0.00 143.39 $ 23,659.35 84 FINE FILTER AGGREGATE(LV) CU YD 50 $24 00 0.00 0 00 0 00 $ - 85 4"PERFORATED PE PIPE DRAIN LIN FT 300 $4.00 0 00 0 00 300 00 $ 1,200 00 86 CONNECT INTO DRAINAGE STRUCTURE EACH 7 $500.00 7.00 0.00 7 00 $ 3,500.00 87 ADJUST GATE VALVE EACH 17 $100 00 17.00 0.00 17.00 $ 1,700.00 88 ADJUST MANHOLE EACH 28 $200.00 28.00 0.00 28 00 $ 5,600 00 89 ADJUST CATCH BASIN EACH 16 $200.00 16.00 0,00 16 00 $ 3,200.00 90 SALVAGE AND REBUILD RETAINING WALLA LUMP SUM 1 $3,500.00 1.00 0 00 1 00 $ 3,500.00 2023-101 RFP#88Final Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date 91 SALVAGE AND REBUILD RETAINING WALL B LUMP SUM 1 $2,000 00 1.00 0.00 1.00 $ 2,000,00 92 SALVAGE AND REBUILD RETAINING WALL C LUMP SUM 1 $3,000,00 1 00 0.00 1.00 $ 3,000,00 93 SALVAGE AND REBUILD RETAINING WALL D LUMP SUM 1 $1,500.00 1.00 0.00 1.00 $ 1,500 00 94 SALVAGE AND REBUILD RETAINING WALL E LUMP SUM 1 $2,000.00 1 00 0.00 1,00 $ 2,000 00 95 5"CONCRETE DRIVEWAY SQ FT 15,170 $5.50 15836.00 0.00 15836.00 $ 87,098.00 96 CONCRETE CURB AND GUTTER,B618 LIN FT 5,550 $15.00 5562.00 0.00 5562.00 $ 83,430.00 97 CONCRETE PEDESTRIAN CURB RAMP SQ FT 70 $15.00 70 00 0.00 70.00 $ 1,050.00 98 TRUNCATED DOME PANEL SQ FT 16 $50.00 16 00 0 00 16 00 $ 800 00 FURNISH AND INSTALL 2"PVC SCH.40 CONDUIT 99 FOR PRIVATE IRRIGATION LIN FT 320 $11.00 0 00 0.00 0 00 $ • FURNISH AND INSTALL 4"PVC SCH.40 CONDUIT 100 FOR PRIVATE UTILITY CROSSING,42"DEEP LIN FT 680 $20.00 0 00 0.00 0.00 $ - INSTALL NMC CONDUIT PROVIDED BY OTHERS 101 FOR PRIVATE UTILITY CROSSING,42"DEEP LIN FT 2,040 $15.00 0,00 0.00 0,00 $ - 102 DECIDUOUS TREE 2"CAL B&B TREE 51 $500.00 36.00 0.00 36.00 $ 18,000.00 103 CONIFEROUS TREE 6'HT B&B TREE 17 $450.00 0.00 0.00 0,00 $ - 104 PRUNE TREES HOUR 12 $265.00 0.00 0.00 0.00 $ - 105 STORM DRAIN INLET PROTECTION EACH 26 $175.00 26 00 0 00 26.00 $ 4,550.00 106 FLOTATION SILT CURTAIN TYPE STILL WATER LIN FT 130 $20.00 130.00 0.00 130 00 $ 2,600.00 107 EROSION CONTROL SUPERVISOR LUMP SUM 1 $1,000.00 1.00 0.00 1.00 $ 1,000.00 108 SANDY CLAY LOAM TOPSOIL BORROW(LV) CU YD 1,290 $45 00 1665.00 0.00 1665.00 $ 74,925.00 109 COMPOST GRADE 2(LV) CU YD 1,290 $45 00 1745.00 0.00 1745.00 $ 78,525.00 110 FERTILIZER TYPE 3 LB 710 $3.00 710 00 0.00 710.00 $ 2,130.00 1 l l SODDING TYPE LAWN SQ YD 11,400 $5.00 11379.00 0,00 11379.00 $ 56,895.00 112 WATER FOR TURF ESTABLISHMENT MGAL 850 $35 00 922 00 '0.00 922.00 $ 32,270.00 113 STREET SWEEPER(WITH PICKUP BROOM) HOUR 42 $150.00 24 75 16.50 41.25 $ 6,187.50 114 8"IN-LINE INSERTION VALVE AND BOX EACH 2 $12,000.00 2.00 0 00 2.00 $ 24,000.00 TOTAL PART 4-STREETS $ 1,342,065.13 TOTAL PART 1-SANITARY SEWER $ 427,309.00 TOTAL PART 2-WATERMAIN $ 653,654 01 TOTAL PART 3-STORM SEWER $ 339,242 00 TOTAL PART 4-STREETS $ 13.1't),,5 13 TOTAL BASE BID $ 2,762,270.14 202,,9'R•o'.@a:.,, PROJECT PAYMENT STATUS OWNER CITY OF APPLE VALLEY City Project File No. 2023-101 0 CONTRACTOR McNamara Contracting, Inc. CHANGE ORDERS No. Date Description Amount Total Change Orders $0.00 PAYMENT SUMMARY No. From To Payment Retainage Completed 1 $90,990.95 $4,789.00 $95,799.95 2 $213,904.99 $16,047.16 $320,943.10 3 $728,193.57 $54,373.13 $1,087,462.64 4 $385,815.33 $74,679.20 $1,493,584.04 5 $621,554.82 $107,392.61 $2,147,852.27 6 $343,236.76 $125,457.71 $2,509,154.13 7 $234,783.96 $137,814.76 $2,762,270.14 8&Final $143,789.76 $0.00 $2,762,270.14 Material on Hand $0.00 Total Payment to Date $2,762,270.14 Original Contract $2,869,486.00 Retainage Pay No. 8&Final 0.00 Change Orders $0.00 Total Amount Earned $2,762,270.14 Revised Contract $2,869,486.00 2023-101 RFP#8&Final • ITEM: 4.T. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Acceptance and Final Payment on Agreement with McNamara Contracting, Inc., for Project 2023-105, 2023 Street Improvements Staff Contact: Department/ Division: Brandon Anderson, City Engineer Engineering Division ACTION REQUESTED: Approve final payment on the agreement with McNamara Contracting, Inc., in the amount of $16,861.42 and accepting Project 2023-105, 2023 Street Improvements, as complete and authorizing final payment in the amount of $16,861.42 for an agreement total of $1,169,948.40. SUMMARY: Attached please find the fifth and final payment for Project 2023-105, 2023 Street Improvements. All public improvements associated with the project are complete and in acceptable condition to become public infrastructure of the City. This final payment of $16,861.42 will close the agreement with McNamara Contracting, Inc., and result in a total construction cost of$843,070.91. This came in under contract by $326,877.49. BACKGROUND: On April 27, 2023, City Council adopted Resolution 2023-66, awarding agreement for Project 2023-105, 2023 Street Improvements to McNamara Contracting, Inc., in the amount of$1,169,948.40. On March 9, 2023, City Council adopted Resolution 2023-46, approving plans and specifications and directing receipt of sealed bids for Project 2023-105, 2023 Street Improvements. On October 13, 2022, City Council adopted Resolution 2022-142, directing the preparation of plans and specifications for Project 2023-105, 2023 Street Improvements. BUDGET IMPACT: Final cost breakdown and funding for the project is summarized below. Estimated Project Costs: Awarded Costs Final Cost Construction Cost (original 2023-105 $ 1,169,948.40 $ 843,070.91 scope) Construction Contingency 116,994.84 0.00 Engineering, Contract Admin, 233,989.68 100,300.00 Inspection, Testing, Survey Total Estimated Cost $ 1,520,932.92 $ 943,370.91 Estimated Project Funding: Water Utility $ 99,350.00 $ 48,000.00 Road Improvement Fund 420,000.00 420,000.00 Road Improvement Fund (From Project 1,001,582.92 475,370.91 2023-104) Total Estimated Funding $ 1,520,932.92 $ 943,370.91 ATTACHMENTS: Final Pay Documents PAYMENT VOUCHER NO.5&FINAL 2023 Street Improvements CITY PROJECT NO.2023-105 For Period:12/512023 Through 5/30/2023 OWNER: CONTRACTOR: City of Apple Valley Contractor Name McNamara Contracting,Inc. 7100 147th Street West Contractor Address 16700 Chippendale Ave Apple Valley,MN 55124 City,State,Zip Rosemount,MN 55068 Telephone No. 651-322-5500 Amount of Contract: $1169,948.40 Total Amount $1,169,948.40 Contract Value Less Amount of Work 0% Less Net Account Per Resolution Certified Percent Previous Amount Number 2023-66 To Date Retained Payments Due Cobblestone Lake-ADA Upgrades,Striping,Bumpout 2027-6810-2023105R $ 79,722.13 $74,259 33 $0.00 $72,774 14 $1,485.19 Scott Highland-ADA Upgrades,Striping,Bunlpout 2027-6810-2023105R $ 120,104.00 $0 00 $0.00 $0 00 $0.00 Galaxie Trail-1"Overlay(135th-McAndrews) 2027-6810-2023105R $ 62,033.00 $64,278 65 $0 00 $62,993 08 $1,285 57 Ring Route Repairs 2027-6810-2023105R $ 55,532.10 $43,063 20 $0.00 $42,201 94 $861.26 Micro Surfacing Area Street Repairs 2027-6810-2023105R $ 49,995 00 $49,528.30 $0 00 $48,537 73 $990 57 Utility Patching Repairs 2027-6810-2023105W $ 76,391.00 $47,569 11 $0.00 $46,617 73 $951 38 132nd St Ct 2027-6810-2023105R S 128,772 00 $99,997 72 $0 00 $97,997 77 $1,999.95 Fordham Ct 2027-6810-2023105R $ 118,297 00 $85,583.06 $0 00 $83,671.40 $1,711 66 Flair Ct 2027-6810-2023105R $ 83,974.00 $67,526 08 $0.00 $66,175.56 $1,350.52 135th St Ct 2027-6810-2023105R $ 82,155 90 $65,864.57 $0 00 $64,547.28 $1,317.29 Bid Alternate 1-Street Patching Repairs 2027-6810-2023105R $ 142,214.30 $110,556 77 $0.00 $108,345.63 $2,211 14 Bid Alternate 2-Street Patching Repairs 2027-6810-2023105R S 170,757.97 $134,844.12 SO 00 $132.147 24 $2.696.88 Subtotal $ 1,169,948.40 $843,070.91 $0.00 $826,209 49 $16,861 42 Total $1,169,948.40 $843,070.91 $0.00 $826,209.49 $16,861.42 Date:i4L City ngineer Date: (o—ZJ-Z`i g l Public Works Director �•��• Owner: City of Apple Valley,7100 W. 147th St.,Apple Valley,MN 55124 Date: May 30,2024 For Period: 12/5/23-5/30/2024 Request No: 5&Final Apple Contractor: McNamara Contracting,Inc.,16700 Chippendale Ave,Rosemount,MN 55068 Valley CONTRACTOR'S REQUEST FOR PAYMENT 2023 Street Improvements City Project File No. 2023-105 SUMMARY 1 Original Contract Amount $ $1,169,948.40 2 Change Order-Addition $ 0.00 3 Change Order-Deduction $ 0.00 4 Revised Contract Amount $ $1,169,948.40 5 Value Completed to Date $ $843,070.91 6 Material on Hand $ $0.00 7 Amount Earned $ $843,070.91 8 Less Retainage 0% $ $0.00 9 Subtotal $ $843,070.91 10 Less Amount Paid Previously $ $826,209.49 11 Liquidated damages- $ $0.00 12 AMOUNT DUE THIS REQUEST FOR PAYMENT NO. 5&Final $ $16,861.42 Approved by Contractor: ' i by Owner: McNamdi tracting, Inc. I ITY �• • PPLE VALLEY itVI Bra do Anderson,City Engineer o' ai//1 ii zolz_f Date Date Clint Hooppaw,Mayor Date Attest:Pamela J.Gackstetter Specified Contract Completion Date: Date October 6,2023 2023-105 RFP and PV 5 Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date BASE BID PART I-COBBLE STONE LAKE-ADA UPGRADES,STRIPING,BUMPOUT 1 MOBILIZATION LS 1 $12,000.00 1.00 0.00 100 $ 12,000 00 2 COMMON EXCAVATION(EV)(P)-STREET CY 72 $60.00 72.00 0 00 72 00 $ 4,320 00 COMMON EXCAVATION(EV)(P)-TRAIL,WALK 3 OR DRIVEWAY CY 30 $60.00 30.00 0.00 30 00 $ 1,800.00 4 SUBGRADE EXCAVATION CY 25 $60 00 13.00 0.00 13.00 $ 780 00 5 REMOVE CURB AND GUTTER LF 120 $18.00 101.50 0.00 101.50 $ 1,827.00 6 REMOVE CONCRETE WALK SF 790 $3.00 766.50 0.00 766.50 $ 2,299 50 7 REMOVE BITUMINOUS PAVEMENT-STREET SY 230 $14.00 136.00 0.00 136.00 $ 1,904 00 8 CLEAR EA 2 $420.00 2,00 0.00 2.00 $ 840.00 9 GRUB EA 2 $80.00 2.00 0 00 2.00 $ 160.00 REMOVE MANHOLE OR CATCH BASIN INCL 10 CASTING EA I $575.00 1.00 0 00 1,00 $ 575.00 11 REMOVE 12"RCP STORM SEWER LF 12 $95,00 12.00 0.00 12.00 $ 1,140.00 12 AGGREGATE BASE CLASS 5 TN 117 $41,00 134.90 0.00 134.90 $ 5,530,90 13 CONCRETE CURB AND GUTTER,DESIGN B618 LF 153 $55,00 • 98.00 0.00 98.00 $ 5,390.00 14 CONCRETE PEDESTRIAN RAMP SF 110 $17.50 113.90 0.00 113.90 $ 1,993.25 15 5"CONCRETE WALK SF 600 $14.00 477,00 0.00 477.00 $ 6,678,00 16 TRUNCATED DOMES SF 20 $50.00 20.00 0.00 20.00 $ 1,000.00 17 12"RC PIPE STORM SEWER,CLASS 5,0'-10'DEEP LN 16 $86.00 16.00 0.00 16 00 $ 1,376.00 2'x3'CB INCL R-3290-VB CSTG,HDPE ADJ RINGS& 18 I&I BARRIER EA 1 $5,100 00 1.00 0.00 1.00 $ 5,100.00 19 CONNECT TO EXISTING PIPE EA 1 $1,425.00 1.00 0.00 1.00 $ 1,425.00 TYPE SPWEA330C WEAR 2"THICK-LOCAL 20 STREETS TN 50 $195.00 56.52 0.00 56.52 $ 11,021.40 21 BITUMINOUS MATERIAL FOR TACK COAT GL 11 $3 00 15.00 0.00 15.00 $ 45.00 22 TYPE SPWEA330C WEAR-PATCHING TN 2 $195.00 100 000 1,00 $ 195.00 23 ADJUST GATE VALVE EA 1 $1,000.00 0.00 0.00 0.00 $ 24 SANDY CLAY LOAM TOPSOIL BORROW(LV) CY 10 $100 00 10.50 0.00 10 50 $ 1,050.00 25 COMPOST GRADE 2(LV) CY 10 $100 00 10.50 0.00 10.50 $ 1,050.00 26 SODDING TYPE LAWN SY 105 $12 00 126.00 0.00 126.00 $ 1,512.00 27 FERTILIZER TYPE 3 LB 2 $23 00 2.00 0.00 2,00 $ 46.00 28 WATER FOR TURF ESTABLISHMENT MGAL 14 $75 00 16.80 0.00 16.80 $ 1,260-00 29 4"SOLID WHITE LF 240 $3 15 303.00 0.00 303.00 $ 954.45 30 PAVEMENT MESSAGE SF 4 $15 75 4.43 0.00 4 43 $ 69.77 31 STORM DRAIN INLET PROTECTION EA 1 $58.53 2.00 0.00 2 00 $ 117.06 32 TRAFFIC CONTROL LS 1 $800.00 1.00 0.00 1 00 $ 800.00 TOTAL PART I-COBBLE STONE LAKE-ADA UPGRADES,STRIPING,BUMPOUT $ 74,259.33 PART 2-SCOTT HIGHLAND-ADA UPGRADES, STRIPING,BUMPOUT 33 MOBILIZATION LS I $13,000.00 0.00 0.00 000 $ - 2023-105 RFP and PV 5 Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date 34 COMMON EXCAVATION(EV)(P)-STREET CY 50 S50 00 0 00 0 00 0.00 $ COMMON EXCAVATION(EV)(P)-TRAIL,WALK 35 OR DRIVEWAY CY 22 $50 00 0.00 0 00 0.00 $ - 36 SUBGRADE EXCAVATION CY 50 $40 00 0.00 0 00 0.00 $ 37 REMOVE CURB AND GUTTER LF 248 $3 00 0.00 0.00 0.00 $ - 38 REMOVE CONCRETE WALK SF 1,030 $2 00 0.00 0.00 0.00 $ 39 REMOVE CONCRETE VALLEY GUTTER SF 550 $4.00 0.00 0.00 0.00 $ 40 REMOVE BITUMINOUS PAVEMENT-STREET SY 800 $9.00 0.00 0.00 0.00 $ • 41 REMOVE BITUMINOUS PAVEMENT-DRIVEWAY SY 84 $9.00 0.00 0.00 0.00 $ - 42 AGGREGATE BASE CLASS 5 TN 395 $14 00 0,00 0.00 0.00 $ - 43 CONCRETE CURB AND GUTTER,DESIGN B618 LF 270 $44.00 Q00 0.00 0.00 $ • 44 CONCRETE PEDESTRIAN RAMP SF 585 $17.50 Q00 0.00 0.00 $ • 45 7"CONCRETE VALLEY GUTTER SY 75 $137.50 0.00 0.00 0.00 $ - 46 5"CONCRETE WALK SF 880 $10.65 0.00 0.00 0.00 $ - 47 TRUNCATED DOMES SF 72 $50,00 0.00 0.00 0.00 $ - 48 SUBGRADE PREPERATION SY 760 $1.00 0.00 0.00 0.00 $ - TYPE SPWEA330C WEAR 2"THICK-LOCAL 49 STREETS TON 135 $165,00 0.00 0.00 0.00 $ • 50 TYPE SPWEA330C WEAR 2"THICK-DRIVEWAYS TON 30 $165,00 0.00 0 00 0.00 $ • 51 BITUMINOUS MATERIAL FOR TACK COAT GL 34 $3 00 0 00 0 00 0 00 $ - 52 ADJUST GATE VALVE EA I $1,00000 000 000 0.00 $ - 53 SANDY CLAY LOAM TOPSOIL BORROW(LV) CY 12 $100 00 0 00 0 00 0.00 $ • 54 COMPOST GRADE 2(LV) CY 12 $100.00 0 00 0.00 0.00 $ - 55 SODDING TYPE LAWN SY 200 $12.00 0 00 0.00 0 00 $ 56 FERTILIZER TYPE 3 LB 3 $25.00 0 00 0.00 0.00 $ - 57 CROSSWALK(GRIN) SF 150 $10.50 000 0.00 0.00 $ - 58 WATER FOR TURF ESTABLISHMENT MGAL 14 $75 00 0 00 0 00 0 00 $ 59 STORM DRAIN INLET PROTECTION EA 3 $75.00 0 00 0.00 0 00 $ - 60 TRAFFIC CONTROL LS 1 $800.00 0 00 0.00 0 00 $ - TOTAL PART 2-SCOTT HIGHLAND-ADA UPGRADES,STRIPING,BUMPOUT S PART 3-GALAXIE TRAIL 1"Ol 1 R I.Al 1135 HI- McANDREWS) 61 MOBILIZATION LS I $9,000.00 1.00 0.00 1.00 $ 9,000.00 62 REMOVE BITUMINOUS PAVEMENT STREET SY 35 $60.00 21.10 0.00 21.10 $ 1,266.00 63 REMOVE CONCRETE WALK SF 150 $7.00 285.00 0.00 285.00 $ 1,995.00 64 REMOVE BITUMINOUS TRAIL SY 25 $19,00 66 70 0.00 66.70 $ 1,267.30 65 REMOVE CURB AND GUTTER LF 100 $10.00 90.00 0.00 90.00 $ 900.00 66 COMMON EXCAVATION TRAIL CY 7 $100.00 7.00 0.00 7.00 $ 700,00 67 AGGREGATE BASE CLASS 5 TN 13 $50.00 39.05 0 00 39.05 $ 1,952,50 68 MILL BITUMINOUS SURFACE(1") SY 22 $90.00 24.90 0.00 24.90 $ 2,241,00 202}10S OFF nd PV Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date 69 BITUMINOUS MATERIAL FOR TACK COAT GL 91 $3.00 100.00 0 00 100.00 $ 300.00 70 TYPE SPWEA330B WEAR 1"THICK OVERLAY TN 150 $125.00 110.55 0 00 110.55 $ 13,818.75 71 TYPE SPWEA330B WEAR FOR PATCHING TN 30 $135 00 20.18 0 00 20.18 $ 2,724.30 72 ADJUST GATE VALVE EA 1 $500.00 0.00 0 00 0,00 $ - 73 ADJUST MANHOLE EA 1 $500.00 1,00 0 00 1.00 $ 500.00 74 CONCRETE CURB AND GUTTER,DESIGN B618 LF 100 $44.00 137.25 0 00 137 25 $ 6,039.00 75 TRUNCATED DOME PANEL SF 32 $50.00 57.00 0 00 57.00 $ 2,850.00 76 PEDESTRIAN CURB RAMP SF 240 $17.50 528.00 0 00 528.00 $ 9,240.00 77 5"CONCRETE SIDEWALK,LANDING SF 80 $14.60 63.00 0.00 63.00 $ 919.80 78 SANDY CLAY LOAM TOPSOIL BORROW(LV) CY 30 $65.00 30,00 0.00 30,00 $ 1,950,00 79 COMPOST GRADE 2 CY 30 $65.00 30.00 0.00 30.00 $ 1,950.00 80 SEEDING AC 0 $2,600.00 0,15 0.00 0.15 $ 390.00 81 SEED,25-131 LB 11 $15.00 25.00 0.00 25.00 $ 375.00 82 FERTILIZER TYPE 3 LB 33 $4.00 50.00 0.00 50,00 $ 200.00 83 TURF ESTABLISHMENT LS 1 $2,600.00 0.00 0.00 0.00 $ - 84 HYDRAULIC SOIL STABILIZER TYPE 1 SY 450 $4.00 725.00 0.00 725.00 $ 2,900.00 85 TRAFFIC CONTROL LS 1 $800.00 1.00 0.00 1.00 $ 800.00 TOTAL PART 3-GALAXIE TRAIL 1"OVERLAY (135TH-McANDREWS) $ 644ya,AS PART 4-RING ROUTE REPAIRS 86 MOBILIZATION LS 1 $2,662.00 1.00 0.00 1.00 $ 2,662 00 87 REMOVE CONCRETE WALK AND DRIVEWAY SF 1,396 $6.00 1360.00 0.00 1360.00 $ 8,160 00 88 REMOVE CONCRETE CURB AND GUTTER LF 53 $26.00 0.00 0,00 0.00 $ • 89 REMOVE CONCRETE VALLEY GUTTER SF 36 $40.00 0.00 0.00 0.00 $ 90 REMOVE BITUMINOUS PAVEMENT SY 11 $50.00 0.00 0.00 0 00 $ - REMOVE AND REPLACE TREE GRATE NEENAH R- 91 9002 SERIES 52"X52" EA l $3,000.00 1.00 0.00 1 00 $ 3,000 00 SALVAGE AND REINSTALL FRAME AND RING 92 CASTING EA 2 $1,100.00 0.00 0.00 000 $ - 93 TYPE SPWEA330C 2"WEAR TN 3 $1,000.00 0.00 0.00 0 00 $ • 94 7"CONCRETE VALLEY GUTTER SY 4 $300.00 0.00 0.00 0 00 $ - 95 CONCRETE CURB AND GUTTER,DESIGN B618 LF 53 $55.00 0.00 0.00 0 00 $ - 96 5"CONCRETTE WALK SF 911 $14.60 844.00 0.00 844.00 $ 12,322.40 5"CONCRETE WALK SPECIAL,COLORED, 97 STAMPED SF 485 $29.30 516.00 0.00 516.00 $ 15,118.80 98 TRAFFIC CONTROL LS 1 $1,800 00 1.00 0.00 1.00 $ 1,800.00 TOTAL PART 4-RING ROUTE REPAIRS S 43,063.20 PART 5-5IICRO SURFACING AREA STREET REPAIRS 99 MOBILIZATION LS I $3,500.00 1.00 0.00 1,00 $ 3,500.00 100 REMOVE CONCRETE CURB AND GUTTER LF 200 $11.00 103.50 0.00 103,50 $ 1,138.50 • 2023-105 RFP and PV 5 Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date 101 REMOVE CONCRETE VALLEY GUTTER SF 100 $27.00 44.20 0.00 44.20 $ 1,193,40 102 REMOVE BITUMINOUS PAVEMENT SY 125 $32.00 198.08 0.00 198.08 $ 6,338.60 103 TYPE SPWEA330B WEAR FOR PATCHING TN 80 $180.00 71.46 0.00 71.46 $ 12,862.80 104 CONCRETE CURB AND GUTTER,DESIGN D412 LF 100 $60.00 0.00 0,00 0.00 $ 105 CONCRETE CURB AND GUTTER,DESIGN B618 LF 100 $60.00 103.50 0.00 103.50 $ 6,210.00 106 7"CONCRETE VALLEY GUTTER SY 10 $300.00 44.20 0,00 44.20 $ 13,260.00 107 SALVAGE AND INSTALL CASTING EA 4 $1,100.00 3.00 0.00 3.00 $ 3,300.00 108 RECONSTRUCT DRAINAGE STRUCTURE LF 4 $10.00 2.00 0.00 2.00 $ 20.00 109 SANDY CLAY LOAM TOPSOIL BORROW(LV) CY 20 $100,00 7.00 0.00 7.00 $ 700.00 110 SODDING TYPE LAWN SY 70 $9.00 45.00 0.00 45.00 $ 405.00 111 FERTILIZER TYPE 3 LB 5 $20,00 5 00 0.00 5,00 $ 100.00 112 WATER FOR TURF ESTABLISHMENT MGAL 7 $75.00 0.00 0.00 0.00 $ 113 TRAFFIC CONTROL LS 1 $500.00 1.00 0.00 1.00 $ 500.00 TOTAL PART 5-MICRO SURFACING AREA STREET REPAIRS $ 49.52830 PART 6-UTILITY PATCHING REPAIRS 114 MOBILIZATION LS 1 $12,000.00 1.00 0.00 1.00 $ 12,000.00 115 REMOVE CONCRETE CURB AND GUTTER LF 100 $1 50 29.00 0.00 29.00 $ 43.50 116 REMOVE CONCRETE WALK AND DRIVEWAY SF 300 $5 00 0.00 0.00 0.00 $ - 117 REMOVE CONCRETE VALLEY GUTTER SF 90 $5 00 0 00 0.00 0.00 $ 118 REMOVE BITUMINOUS PAVEMENT SY 300 $14.00 102.20 0.00 10220 $ 1,430.79 119 SAW BITUMINOUS PAVEMENT LF 400 $10.00 412,90 0.00 412.90 $ 4,129.00 120 COMMON EXCAVATION CY 35 $6.60 38.00 0.00 38.00 $ 250.82 121 SUBGRADE PREPERATION SY 300 $25.00 353.20 0.00 353.20 $ 8,830.00 122 AGGREGATE BASE CLASS 5 TN 35 $2.50 0.00 0.00 0.00 $ - 123 BITUMINOUS MATERIAL FOR TACK COAT GL 75 $0.30 50.00 0.00 50.00 $ 15 00 124 TYPE SPWEA330B WEAR FOR PATCHING TN 170 $150.00 115.00 0.00 115 00 $ 17,250 00 125 5"CONCRETE SIDEWALK OR DRIVEWAY SF 300 $26.50 0.00 0.00 0 00 $ • 126 CONCRETE CURB AND GUTTER,DESIGN B618 LF 50 $60 00 29.50 0.00 29 50 $ 1,770 00 127 CONCRETE CURB AND GUTTER,DESIGN D4I2 LF 50 $60.00 17.50 0 00 17 50 $ 1,050 00 128 7"CONCRETE VALLEY GUTTER SY 9 $300 00 0.00 0.00 0.00 $ - SALVAGE AND REINSTALL CASTING W/HDPE 129 RINGS AND I&I EA 3 $1,100.00 0,00 0.00 0.00 $ 130 TRAFFIC CONTROL LS 1 $800.00 1.00 0.00 1.00 $ 800.00 TOTAL PART 6-UTILITY PATCHING REPAIRS S 47,9.II PART 7-132ND ST CT 131 MOBILIZATION LS I $6,100.00 1.00 0.00 1.00 $ 6,100,00 132 REMOVE BITUMINOUS PAVEMENT SY 2,404 $3.00 2404.00 0.00 2404.00 $ 7,212.00 7023.106RfPimN W$ Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date 133 REMOVE CURB AND GUTTER LF 200 $12.00 155 00 0 00 155 00 $ 1,860.00 134 REMOVE CONCRETE VALLEY GUTTER SF 405 $4.00 0 00 0 00 0 00 $ - 135 SUBGRADE EXCAVATION CY 200 $30.00 11 85 0.00 11 85 $ 355.50 136 AGGREGATE BASE CLASS 5 TN 360 $22.00 37.21 0 00 37 21 $ 818.62 137 ADJUST GATE VALVE EA 3 $1,000,00 3.00 0.00 300 $ 3,000,00 SALVAGE AND REINSTALL CASTING W/HDPE 138 RINGS AND I&I EA 4 $1,500,00 6.87 0.00 6.87 $ 10,305.00 CONCRETE CURB AND GUTTER,DESIGN 139 SURMOUNTABLE LF 200 $60.00 155.00 0.00 155.00 $ 9,300.00 140 CONCRETE VALLEY GUTTER 7" SY 45 $250.00 0.00 0.00 0.00 $ - 141 BITUMINOUS MATERIAL FOR TACK COAT GL 75 $3.00 120.00 0.00 120.00 $ 360,00 142 TYPE SPWEA330C 2"NON WEAR TN 310 $92.00 317.16 0.00 317.16 $ 29,178,72 143 TYPE SPWEA330C 2"WEAR TN 310 $92.00 292.64 0.00 292.64 $ 26,922.88 144 TYPE SPWEA330B PATCHING STREET-DRIVEWAY TN 16 $100,00 16.05 0.00 16.05 $ 1,605.00 145 SANDY CLAY LOAM TOPSOIL BORROW(LV) CY 30 $100,00 5.00 0.00 5.00 $ 500.00 146 SODDING TYPE LAWN SY 90 $12.00 60.00 0.00 60.00 $ 720.00 147 FERTILIZER TYPE 3 LB 5 $20.00 3.00 0.00 3.00 $ 60.00 148 WATER FOR TURF ESTABLISHMENT MGAL 15 $75.00 10.00 0.00 10.00 $ 750.00 149 STORM DRAIN INLET PROTECTION EA 4 $75.00 2.00 0.00 2.00 $ 150.00 150 TRAFFIC CONTROL LS l $800.00 1.00 0.00 1.00 $ 800.00 TOTAL PART 7-132ND ST CT $ 99,997.72 PART 8-FORDHAM CT 151 MOBILIZATION LS 1 $6,100 00 1.00 0.00 1.00 $ 6,100.00 152 REMOVE BITUMINOUS PAVEMENT-STREET SY 2,260 $3.00 2238.50 0.00 2238.50 $ 6,715.50 153 REMOVE BITUMINOUS PAVEMENT-DRIVEWAY SY 163 $22.00 8090 0.00 80.90 $ 1,779.80 154 REMOVE CURB AND GUTTER LF 200 $12.00 71 00 0 00 71.00 $ 852.00 155 REMOVE CONCRETE VALLEY GUTTER SF 90 $8.00 0 00 0.00 0.00 $ - 156 SUBGRADE EXCAVATION CY 200 $30.00 0 00 0.00 0.00 $ - 157 AGGREGATE BASE CLASS 5 TN 360 $22.00 157 02 0.00 157.02 $ 3,454.44 158 ADJUST GATE VALVE EA 2 $1,000.00 2.00 0.00 2.00 $ 2,000.00 SALVAGE AND REINSTALL CASTING W/HDPE 159 RINGS AND I&I EA 4 $1,100.00 4.00 0.00 4 00 $ 4,400.00 160 CONCRETE CURB AND GUTTER,DESIGN D412 LF 200 $60.00 96.00 0.00 96.00 $ 5,760,00 161 CONCRETE VALLEY GUTTER 7" SY 9 $250 00 0.00 0.00 0.00 $ • 162 BITUMINOUS MATERIAL FOR TACK COAT GL 112 $3.00 115 00 0.00 115 00 $ 345.00 163 TYPE SPWEA330C 2"NON WEAR TN 300 $92.00 284.11 0.00 28411 $ 26,138.12 164 TYPE SPWEA330C 2"WEAR TN 300 $92.00 236.60 0.00 236,60 $ 21,767.20 165 TYPE SPWEA240B WEAR 1.5"THICK-DRIVEWAYS TN 29 $100.00 43.31 0.00 43 31 $ 4,331.00 166 SANDY CLAY LOAM TOPSOIL BORROW(LV) CY 20 $100.00 3.00 0.00 3 00 $ 300 00 167 SODDING TYPE LAWN SY 115 $12.00 40.00 0.00 40 00 $ 480 00 7023.10l MP rid M4 Contract Unit Previous Current Quantity Amount Est, No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date 168 FERTILIZER TYPE 3 LB 5 $20 00 3 00 0 00 3 00 $ 60 00 169 WATER FOR TURF ESTABLISHMENT MGAL 17 $75 00 3 00 0 00 3 00 $ 225.00 170 STORM DRAIN INLET PROTECTION EA 2 $75 00 1 00 0 00 1 00 $ 75.00 171 TRAFFIC CONTROL LS 1 $800 00 100 0 00 1 00 $ 800,00 TOTAL PART 8-FORDHAM CT 5 85.583.06 PART 9-FLAIR CT 172 MOBILIZATION LS 1 $5,800.00 1.00 0.00 1.00 $ 5,800.00 173 REMOVE BITUMINOUS PAVEMENT-STREET SY 1,219 $4.00 1224.00 0.00 1224.00 $ 4,896.00 174 REMOVE BITUMINOUS PAVEMENT-DRIVEWAY SY 80 $14.00 0.00 0.00 0.00 $ - 175 REMOVE CURB AND GUTTER LF 200 $12.00 76.00 0.00 76.00 $ 912,00 176 SUBGRADE EXCAVATION CY 200 $30.00 9.00 0.00 9.00 $ 270.00 177 AGGREGATE BASE CLASS 5 TN 360 $22.00 80 00 0.00 80.00 $ 1,760.00 178 ADJUST GATE VALVE EA 1 $1,000.00 1.00 0.00 1.00 $ 1,000.00 SALVAGE AND REINSTALL CASTING W/HDPE 179 RINGS AND I&I EA 2 $2,000.00 5 00 0 00 5.00 $ 10,000.00 CONCRETE CURB AND GUTTER,DESIGN 180 SURMOUNTABLE LF 200 $60.00 177.08 0.00 177.08 $ 10,624,80 181 BITUMINOUS MATERIAL FOR TACK COAT GL 61 $3.00 60.00 0,00 60.00 $ 180.00 182 TYPE SPWEA330C 2"NON WEAR TN 165 $94.00 147.54 0.00 147 54 $ 13,868.76 183 TYPE SPWEA330C 2"WEAR TN 165 $94 00 163.48 0.00 163 48 $ 15,367,12 184 TYPE SPWEA240B WEAR 1.5"THICK-DRIVEWAYS TN 15 $100 00 0.00 0.00 0 00 $ - 185 SANDY CLAY LOAM TOPSOIL BORROW(LV) CY 20 $100 00 5.00 0.00 5 00 $ 500.00 186 SODDING TYPE LAWN SY 115 $12.00 55.20 0.00 55.20 $ 662.40 187 FERTILIZER TYPE 3 LB 5 $20.00 3.00 0.00 3.00 $ 60.00 188 WATER FOR TURF ESTABLISHMENT MGAL 17 $75.00 8.00 0.00 8.00 $ 600.00 189 STORM DRAIN INLET PROTECTION EA 8 $75.00 3.00 0.00 3.00 $ 225.00 190 TRAFFIC CONTROL LS 1 $800.00 1.00 0.00 1.00 $ 800 00 TOTAL PART 9-FLAIR CT S 67¢26.08 PART 10-135TH ST CT ]9I MOBILIZATION LS 1 $4,500.00 1.00 0.00 1.00 $ 4,500.00 192 REMOVE BITUMINOUS PAVEMENT SY 1,355 $3 58 1421.40 0.00 1421.40 $ 5,088.61 193 REMOVE CURB AND GUTTER LF 200 $12.00 26.00 0.00 26.00 $ 312,00 194 SUBGRADE EXCAVATION CY 200 $30.00 55.00 0.00 55.00 $ 1,650.00 195 AGGREGATE BASE CLASS 5 TN 360 $22.00 120.67 0.00 120.67 $ 2,654.74 196 ADJUST GATE VALVE EA 1 $1,000.00 1.00 0 00 1.00 $ 1,000.00 SALVAGE AND REINSTALL CASTING W/HDPE 197 RINGS AND I&I EA 2 $1,200.00 2.00 0.00 2.00 $ 2,400.00 REMOVE AND REPLACE R-3067-VB CSTG,HDPE 198 ADJ RINGS AND I&I BARRIER EA I $2,800 00 1.00 0.00 1.00 $ 2,800.00 199 CONCRETE CURB AND GUTTER,DESIGN D412 LF 200 $60.00 26.00 0.00 26.00 $ 1,560.00 2023-105 RFP and PV 5 Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date 200 BITUMINOUS MATERIAL FOR TACK COAT GL 70 $3 00 70 00 0 00 70.00 $ 21000 201 TYPE SPWEA330C 2"NON WEAR TN 180 $94 00 280 94 0 00 280.94 $ 26,408.36 202 TYPE SPWEA330C 2"WEAR TN 180 $94 00 164 69 0 00 164.69 $ 15,480 86 203 SANDY CLAY LOAM TOPSOIL BORROW(LV) CY 20 $100 00 4 00 0 00 4.00 $ 400.00 204 SODDING TYPE LAWN SY 55 $12 00 20 00 0 00 20.00 $ 240,00 205 FERTILIZER TYPE 3 LB 5 $20 00 3 00 0 00 3.00 $ 60.00 206 WATER FOR TURF ESTABLISHMENT MGAL 7 $75 00 3 00 0 00 3 00 $ 225.00 207 STORM DRAIN INLET PROTECTION EA 2 $75 00 1 00 0 00 1.00 $ 75.00 208 TRAFFIC CONTROL LS 1 $800 00 1,00 0 00 1.00 $ 800.00 TOTAL PART 10-135TH ST CT $ 65,064.57 PART 11-GALAX1E AVE 151ST TO 153RD 209 MOBILIZATION LS 1 $1,900,00 1.00 0.00 1.00 $ 1,900.00 210 TRAFFIC CONTROL LS 1 $800.00 l 00 0.00 1.00 $ 800.00 211 2"SURFACE MILL SY 1,909 $5.75 1776.17 0,00 1776.17 $ 10,212.98 212 TYPE SP 12.5 SPWEB440F TN 259 $85.00 195.32 0,00 195.32 $ 16,602.20 213 TACK COAT GAL l 10 $3.00 110.00 0.00 110.00 $ 330.00 4"BROKEN WHITE(10 FEET PAINT 40 FEET SPACE 214 (1 CYCLE)) LF 143 $3.15 290.00 0.00 290.00 $ 913.50 TOTAL PART 11-GALAXIE AVE 151ST TO 153RD S 30,758.68 PART 12-157TH AT CSAH 31 215 MOBILIZATION LS I $1,900,00 100 000 1.00 $ 1,90000 216 TRAFFIC CONTROL LS 1 $1,000.00 1 00 0.00 1.00 $ 1,000 00 217 2"SURFACE MILL SY 660 $8.00 665 00 0.00 665.00 $ 5,320 00 218 4"SURFACE MILL SY 209 $14.00 228.00 0.00 228.00 $ 3,192.00 219 TYPE SP 12.5 SPWEB440F TN 147 $105.00 121.39 0.00 121.39 $ 12,745.95 220 TACK COAT GAL 66 $3.00 66.00 0.00 66 00 $ 198.00 221 RT PAVEMENT MESSAGE SF 17 $15 75 0.00 0.00 0 00 $ 222 4"SOLID WHITE LF 187 $3 15 0.00 0.00 0 00 $ - 223 12"SOLID WHITE LF 84 $6.30 0.00 0.00 0 00 $ • 224 24"SOLID WHITE LF 11 $8 40 0.00 0.00 0 00 $ - TOTAL PART 12-157TH AT CSAH 31 S 24,355.95 PART 13-EMBRY PATH,155TH TO CLP 225 MOBILIZATION LS I $1,300.00 1.00 0.00 1.00 $ 1,300.00 226 TRAFFIC CONTROL LS 1 $1,500.00 1.00 0.00 1.00 $ 1,500,00 227 2"SURFACE MILL SY 859 $8.25 789.12 0.00 789.12 $ 6,510.24 228 TYPE SP 12.5 SPWEB440F TN 117 $105.00 71.00 0.00 71,00 $ 7,455.00 2023-105 RFP and PV 5 Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date 229 TACK COAT GAL 52 $3 00 52 00 0 00 52.00 $ 156 00 4"BROKEN WHITE(10 FEET PAINT 40 FEET SPACE 230 (1 CYCLE)) LF 143 $3 15 90 00 0 00 90.00 $ 283.50 231 RT PAVEMENT MESSAGE SF 17 $15 75 17 00 0 00 17.00 $ 267.75 232 4"SOLID WHITE LF 116 $3 15 131 00 0 00 131.00 $ 412.65 TOTAL PART 13-EMBRY PATH,155TH TO CLP S 17,✓I85.14 PART 14-155T11 AT CSAH 31 233 MOBILIZATION LS I $2,200.00 0.00 0.00 0.00 $ • 234 TRAFFIC CONTROL LS 1 $1,500.00 0,00 0.00 0.00 $ - 235 4"SURFACE MILL SY 150 $23.00 0.00 0.00 0.00 $ - 236 TYPE SP 12.5 SPWEB440F TN 21 $200.00 0.00 0.00 0.00 $ - 237 TACK COAT GAL 19 $3.00 0 00 0.00 0.00 $ - 238 12"SOLID WHITE LF 121 $6.30 0.00 0.00 0,00 $ • 239 24"SOLID WHITE LF 9 $8.40 0.00 0.00 0.00 $ - TOTAL PART 14-155TH AT CSAH 31 S - PART 15-FI.ORF.NCF.TRAIL,FLANDERS TO FLAGSTAFF 240 MOBILIZATION LS 1 $1,700.00 1.00 0.00 100 $ 1,700.00 241 TRAFFIC CONTROL LS 1 $500.00 1.00 0.00 1 00 $ 500.00 242 2"SURFACE MILL SY 787 $8 25 747.50 0.00 747 50 $ 6,166.88 243 TYPE SP 12.5 SPWEB440F TN 107 $100.00 91 00 0.00 91 00 $ 9,100.00 244 TACK COAT GAL 47 $3.00 47.00 0.00 47.00 $ 141 00 245 4"SKIP SOLID YELLOW LF 358 $3.15 80.00 0.00 80.00 $ 252 00 246 12"SOLID WHITE LF 52 $6.30 35.00 0.00 35.00 $ 220 50 247 24"SOLID WHITE LF 19 $8.40 15.00 0.00 15.00 $ 126 00 248 4"SOLID WHITE LF 127 $3.15 422.00 0.00 422.00 $ 1,329.30 TOTAL PART 15-FLORENCE TRAIL,FLANDERS TO FLAGSTAFF S I9535.6E PART 16-FLAGSTAFF AVE,158TH TO CSAH 46 249 MOBILIZATION LS 1 $2,300.00 1 00 0.00 100 $ 2,300 00 250 TRAFFIC CONTROL LS 1 $800.00 1.00 0.00 1.00 $ 800 00 251 2"SURFACE MILL SY 741 $8.25 633.30 0,00 633.30 $ 5,224.73 252 TYPE SP 12.5 SPWEB440F TN 101 $100.00 81.00 0.00 81.00 $ 8,100.00 253 TACK COAT GAL 45 S3.00 45.00 0.00 45.00 $ 135.00 254 12"SOLID WHITE LF 31 $6.30 0.00 0.00 0 00 $ - 255 24"SOLID WHITE LF 13 $8.40 0.00 0,00 0 00 $ - 256 4"SOLID WHITE LF 15 $3.15 299.00 0.00 299.00 $ 941.85 257 RTPAVEMENTMESSAGE SF 33 $15.75 33,00 0.00 33.00 $ 519.75 2023.105RFP and PV5 Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date TOTAL PART 16-FLAGSTAFF AVE,158TH TO CSAH 46 S 18,021.33 PART 17-PALOMINO DR,HWY 77 EXIT RAMP 258 MOBILIZATION LS 1 $5,232.02 1,00 0.00 1.00 $ 5,232 02 259 TRAFFIC CONTROL LS 1 $262.50 1,00 0.00 1.00 $ 262 50 260 4"SURFACE MILL SY 182 $25,00 178,66 0.00 178.66 $ 4,466 50 261 TYPE SP 12.5 SPWEB440F TN 50 $160.00 33,00 0.00 33.00 $ 5,280 00 262 TACK COAT GAL 22 $3.00 22,00 0.00 22.00 $ 66 00 4"BROKEN WHITE(10 FEET PAINT 40 FEET SPACE 263 (1 CYCLE)) LF 88 $3.15 100.00 0.00 100.00 $ 315 00 TOTAL PART 17-PALOMINO DR,HWY 77 EXIT RAMP S 13,622.02 PART 18-140TH ST W JCPW TO JCRR 264 MOBILIZATION LS 1 $1,100.00 100 0.00 100 $ 1,100.00 265 TRAFFIC CONTROL LS 1 $800.00 1 00 0 00 1 00 $ 800.00 266 4"SURFACE MILL SY 605 $9.00 649 76 0.00 649 76 $ 5,847.84 267 TYPE SP 12.5 SPWEB440F TN 165 $95.00 124 00 0.00 124 00 $ 11,780.00 268 TACK COAT GAL 73 $3 00 73 00 0.00 73 00 $ 219.00 269 12"SOLID WHITE LF 18 $6 30 0 00 0.00 0 00 $ - 270 24"SOLID WHITE LF 17 $8 40 0 00 0.00 0 00 $ - 4"BROKEN WHITE(10 FEET PAINT 40 FEET SPACE 271 (1 CYCLE)) LF 121 $3 15 90 00 0.00 90 00 $ 283.50 TOTAL PART 18-140TH ST W JCPW TO JCRR S 20,03034 PART 19-140T11 ST W EVEREST AVE TO SCOTT HIGHLAND ENTRANCE 272 MOBILIZATION LS 1 $1,100.00 1.00 0.00 1.00 $ 1,100.00 273 TRAFFIC CONTROL LS I $800.00 1.00 0.00 1.00 $ 800.00 274 4"SURFACE MILL SY 1,076 $9.00 1073.30 0.00 1073.30 $ 9,659.70 275 TYPE SP 12.5 SPWEB440F TN 292 $95.00 228.00 0.00 228,00 $ 21,660,00 276 TACK COAT GAL 132 $3.00 132.00 0.00 132.00 $ 396.00 4"BROKEN WHITE(10 FEET PAINT 40 FEET SPACE 277 (1 CYCLE)) LF 242 $3 15 180.00 0.00 180.00 $ 567.00 TOTAL PART 19-140TH ST W EVEREST AVE TO SCOTT HIGHLAND ENTRANCE S 34,182.70 PART 20-140TH ST W CSAH 23 TO GALAXIE 278 MOBILIZATION LS 1 $2,100 00 0.00 0 00 0 00 $ - 279 TRAFFIC CONTROL LS I $800 00 0.25 0 00 0 25 $ 200 00 280 4"SURFACE MILL SY 155 $24.00 0.00 0.00 0 00 $ - 281 TYPE SP 12.5 SPWEB440F TN 42 $200.00 0.00 0.00 0 00 $ • 282 TACK COAT GAL 19 $3 00 0.00 0.00 0 00 $ - 4"BROKEN WHITE(10 FEET PAINT 40 FEET SPACE 283 (1 CYCLE)) LF 55 $3 15 0,00 0 00 0 00 $ - 2023.106RPP 6MPV6 Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date • TOTAL PART 20-140TH ST W CSAH 23 TO I GALAXIE $ 200.00 PART 21-GALAXIE AND 142ND ST 284 MOBILIZATION LS 1 $2,000.00 1.00 0 00 1.00 $ 2,000.00 285 TRAFFIC CONTROL LS 1 S1,000.00 1,00 0.00 1.00 $ 1,000,00 286 4"SURFACE MILL SY 1,143 $15.00 1068.58 0.00 1068.58 $ 16,028.70 287 TYPE SP 12.5 SPWEB440F TN 309 $102.00 240.00 0.00 240 00 $ 24,480,00 288 TACK COAT GAL 138 $3.00 197,00 0.00 197 00 $ 591.00 4"BROKEN WHITE(10 FEET PAINT 40 FEET SPACE 289 (1 CYCLE)) LF 145 $3.15 90.00 0.00 90.00 $ 283.50 290 4"SOLID YELLOW LF 330 $3.15 252.00 0.00 252.00 $ 793.80 TOTAL PART 21-GALAXIE AND 142ND ST $ 45,177.00 PART 22-GALAXIE AND 147TH ST 291 MOBILIZATION LS 1 $1,800.00 1.00 0.00 1.00 $ 1,800.00 292 TRAFFIC CONTROL LS I $1,000.00 1.00 0.00 1.00 $ 1,000.00 293 4"SURFACE MILL SY 142 $24,00 152.94 0.00 152.94 $ 3,670,56 294 TYPE SP 12.5 SPWEB440F TN 39 $320.00 38.53 0.00 38.53 $ 12,329.60 295 TACK COAT GAL 19 $3 00 19,00 0 00 19.00 $ 57,00 296 12"SOLID WHITE LF 53 $6 30 103.00 0.00 103.00 $ 648 90 297 24"SOLID WHITE LF 13 $8 40 15.00 0.00 15.00 $ 126.00 TOTAL PART 22-GALAXIE AND 147TH ST $ 19,632.06 TOTAL TOTAL PART 1-COBBLE STONE LAKE- ADA UPGRADES,STRIPING,BUMPOUT $ 74,259.33 TOTAL TOTAL PART 2-SCOTT HIGHLAND- ADA UPGRADES,STRIPING,BUMPOUT $ - TOTAL TOTAL PART 3-GALAXIE TRAIL 1" OVERLAY(135TH-McANDREWS) $ 64,278.65 TOTAL TOTAL PART 4-RING ROUTE REPAIRS $ 43,063.20 e TOTAL TOTAL PART 5-MICRO SURFACING XI AREA STREET REPAIRS $ 49,528.30 d TOTAL TOTAL PART 6-UTILITY PATCHING to REPAIRS $ 47,569.11 TOTAL TOTAL PART 7-132ND ST CT S 99,997.72 TOTAL TOTAL PART 8-FORDHAM CT S 85,583.06 TOTAL TOTAL PART 9-FLAIR CT S 67,526.08 TOTAL TOTAL PART 10-135TH ST CT $ 65,864.57 TOTAL TOTAL PART 11-GALAXIE AVE 151ST TO 153RD $ 30,758.68 TOTAL TOTAL PART 12-157TH AT CSAH 31 FW., $ 24,355.95 TOTAL TOTAL PART 13-EMBRY PATH,155TH TO CLP $ 17,885.14 aTOTAL TOTAL PART 14-155TH AT CSAH 31 d $ - e TOTAL TOTAL PART 15-FLORENCE TRAIL, H FLANDERS TO FLAGSTAFF $ 19,535.68 TOTAL TOTAL PART 16-FLAGSTAFF AVE, 158TH TO CSAH 46 $ 18,021.33 2023-105 RFP and PV 5 Contract Unit Previous Current Quantity Amount Est. No. Item Unit Quantity Unit Price Quantity Quantity To Date To Date TOTAL TOTAL PART 17-PALOMINO DR,HWY 77 EXIT RAMP $ 15,622.02 N TOTAL TOTAL PART 18-140TH ST W JCPW TO JCRR $ 20,030.34 TOTAL TOTAL PART 19-140TH ST W EVEREST CWL AVE TO SCOTT HIGHLAND ENTRANCE $ 34,182.70 TOTAL TOTAL PART 20-140TH ST W CSAH 23 TO GALAXIE $ 200.00 TOTAL TOTAL PART 21-GALAXIE AND 142ND ST $ 45,177,00 TOTAL TOTAL PART 22-GALAXIE AND 147TH ST $ 19.632.06 TOTAL BASE BID $ 597,670.02 TOTAL ALTERNATE BID 1 $ 110,556.77 TOTAL ALTERNATE BID 2 $ 134.844.12 ALT 1+ALT 2+BASE BID TOTAL $ 843,070.91 2023-105 RFP end PV 5 PROJECT PAYMENT STATUS OWNER CITY OF APPLE VALLEY City Project File No. 2023-105 0 CONTRACTOR McNamara Contracting,Inc. CHANGE ORDERS No. Date Description Amount Total Change Orders $0.00 PAYMENT SUMMARY No. From To Payment Retainage Completed 1 05/01/2023 06/01/23 $363,762.75 $19,145.41 $382,908.16 2 06/01/2023 06/30/23 $216,461.41 $30,538.11 $610,762.27 3 07/01/2023 08/25/23 $184,714.88 $40,259.95 $805,198.99 4 09/27/2023 12/05/23 $61,270.45 $16,861.42 $843,070.91 5 12/05/2023 05/30/23 $16,861.42 $0.00 $843,070.91 Material on Hand $0.00 Total Payment to Date $843,070.91 Original Contract $1,169,948.40 Retainage Pay No. 5&Final 0.00 Change Orders $0.00 Total Amount Earned $843,070.91 Revised Contract $1,169,948.40 2023-105 RFP and PV 5 • ITEM: 4.U. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple 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 11,2024 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) Golf Outside Service Casual, Max Anderson Rehire Attendant Variable Hour 2205 $ 14.25 Hourly C-01 6/12/2024 Accept Full-Time, Kathleen Bodmer Retirement City Planner Regular 1100 9/6/2024 Casual, Nicholas Droege Rehire Sales Clerk Variable Hour 5020 $ 15.50 Hourly L-1 6/21/2024 Casual, Ashley Dwyer Rehire Lifeguard I Seasonal 1940 $ 17.30 Hourly C-05 6/15/2024 Casual, Dylan Gagnon Hire Facility Attendant Seasonal 1940 $ 13.90 Hourly C-01 6/28/2024 Casual, Aiden Han-Lindemyer Hire Seasonal Maintenance I Seasonal 1600 $ 19.00 Hourly SMI 6/14/2024 Accept Paid on Call Andrew Keller Resignation Firefighter Volunteer 1300 6/1/2024 Casual, Joseph Kunze Hire Facility Attendant Seasonal 1940 $ 13.90 Hourly C-01 6/15/2024 Casual, Kaylee Manther Hire Water Safety Instructor Variable Hour 5205 $ 15.80 Hourly C-10 6/15/2024 Accept Full-Time, Dylan Ordorff Resignation Police Officer Regular 1200 7/5/2024 Casual, Emily Robinette Hire Lifeguard I Seasonal 1940 $ 16.90 Hourly C-05 6/15/2024 Casual, Dalton Schmidt Hire Seasonal Maintenance I Seasonal 1530 $ 17.85 Hourly SMI 6/30/2024 Casual, Anna Tornell Rehire Lifeguard I Seasonal 1940 $ 16.90 Hourly C-O5 7/13/2024 Casual, Steve Touney Hire Professional Intern Seasonal 1500 $ 21.05 Hourly C-06 7/1/2024 Golf Outside Service Casual, Petra Veliz Hire Attendant Variable Hour 2205 $ 13.90 Hourly C-01 6/15/2024 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 1 • ITEM: 4.V. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Consent Agenda Description: Approve Claims and Bills Staff Contact: Department/ Division: Ron Hedberg, Finance Director Finance Department ACTION REQUESTED: Approve claims and bills. SUMMARY: Attached for City Council review and approval are check registers for recent claims and bills. BACKGROUND: N/A BUDGET IMPACT: Check registers dated June 5, 2024, June 13, 2024, June 18, 2024, and June 26, 2024, in the amounts of$1,958,097.38, $1,810,187.71, $1,334,696.15, and $2,191,400.34, respectively. ATTACHMENTS: Claims and Bills Claims and Bills Claims and Bills Claims and Bills R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 1♦ • Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31792 6/7/2024 100101 ACE HARDWARE 1.69- DISCOUNT 466705 101310992821 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 16,98 WATER SOFTENER SALT(2) 466705 101310992821 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 1.69- DISCOUNT 466708 101310992841 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 16,98 WATER SOFTENER SALT(2) 466708 101310992841 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 1 2.95- DISCOUNT 466714 101310992931 1340.6333 GENERAL-CASH DISCOUNTS FIRE BLDG&GROUNDS MNTC 29,56 CLEANING SUPPLIES FOR STATIONS 466714 101310992931 1340.6229 GENERAL SUPPLIES FIRE BLDG&GROUNDS MNTC 3.55- DISCOUNT 466704 101360992731 1930.6333 GENERAL-CASH DISCOUNTS REDWOOD CC 35.52 AIR FILTERS,MISC 466704 101360992731 1930.6229 GENERAL SUPPLIES REDWOOD CC 89.16 31793 6/7/2024 150442 ADVANCED ENGINEERING&ENVIRO 330.50 PROGRAMMING NEW VFD FOR HSP 466295 94756 5325.6249 OTHER CONTRACTUAL SERVICES WATER TREATMENT FCLTY MNTC/F 1,863.38 LIFT STATION 7 CONTROL PANEL 466689 94767 5380.6735 2021180S CAPITAL OUTLAY-OTHER IMPROVEME SEWER LIFT STN REPAIR&MNTC 420.00 REVIEW HYDRAULICS LS 5 466687 94768 5380.6235 CONSULTANT SERVICES SEWER LIFT STN REPAIR&MNTC 2,613.88 31794 6/7/2024 100389 ALPHAGRAPHICS 48.24 NAME PLATES-PARKS&REC ADVIS. 466376 127719 1700.6229 GENERAL SUPPLIES PARK&RECREATION MANAGEMEN 48.24 31795 6/7/2024 153995 AMAZON CAPITAL SERVICES 89.20 PIPE EXTRACTOR TOOLS 466287 136FQY4TFDK1 1530.6211 SMALL TOOLS&EQUIPMENT FLEET&BUILDINGS-CMF 23.98 10'GARDEN HOSE FOR FS1 466305 139RPQ4NFCGC 1340.6211 SMALL TOOLS&EQUIPMENT FIRE BLDG&GROUNDS MNTC 21.98 SHOP FLOURESCENT FLAGGING TAPE 466367 16FM94DQL6LJ 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 145.74 EYE WASH FOR BUILDINGS 466385 16L6GVXQFNTL 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 99.98 GLOVES FOR CLEANING 466386 1CJWCXQ4Q6FR 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 40.68 MEETING NOTEBOOKS 466373 1FK9XDND14TY 1600.6210 OFFICE SUPPLIES STREET MANAGEMENT 49.87 CLIP BOARD,CALCULATOR,LOG 466306 1H37LV1YK9CP 1510.6210 OFFICE SUPPLIES PW ENGINEERING&TECHNICAL 57.96 CHAINSAW HOLDER/MOUNT(2) 466710 1HVF6VVVQXJN 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 529.39 31796 6/7/2024 100709 BATTERIES PLUS BULBS 152.95 TORO BATTERY 466359 P72920722 1765.6216 VEHICLES-TIRES/BATTERIES PARK EQUIPMENT MAINTENANCE 152.95 31797 6/7/2024 101173 BROWN'S ICE CREAM CO 230.70 7TH AVENUE PIZZA 466292 22414312 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 230.70 31798 6/7/2024 101562 CDW GOVERNMENT INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31798 6/7/2024 101562 CDW GOVERNMENT INC Continued... 152.20 ETHERNET CABLES 466662 RH77475 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 1,779.00 FIBER TRANSCEIVERS 466662 RH77475 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 1,931.20 31799 6/7/2024 100102 COLLEGE CITY BEVERAGE 420.80 CC READY TO DRINK BEV 466677 1028439 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 61.50 ARNIE PALMER 466676 1028440 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 515.65 CC BEER 466676 1028440 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 997.95 31800 6/7/2024 151767 CONFLUENCE 4,022.50 REDWOOD DESIGN FEES 466681 29140 2360.6235 PR230064 CONSULTANT SERVICES REDWOOD PARK 8,951.22 YOUTH BBSB COMPLEX L.ARCHITECT 466659 29141 2309.6235 PR230064 CONSULTANT SERVICES HAYES BASEBALL/SOFTBALL COMF 12,973.72 31801 6/7/2024 100128 DAKOTA ELECTRIC ASSOCIATION 67.93 SIGNAL 140TH/GARDNVW MAY 466392 200003037769MAY 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 24 40.92 SIGNAL 140TH/HAYES MAY 466393 200003037777MAY 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 24 23.56 GARDENVIEW DR PK SLTR MAY 466394 200004331096MAY 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 24 21.96 REDWOOD PKS RESTRM MAY 466395 200004514691MAY 1730.6255 UTILITIES-ELECTRIC PARK BUILDING MAINTENANCE 24 17.30 15763 HEYWOOD CT MAY 466396 200010053463MAY 1210.6255 UTILITIES-ELECTRIC POLICE FIELD OPERATIONS/PATRO 24 278.62 TEMP SRVC FIRE#2 MAY 466391 200010103947MAY 4422.6255 2021170G UTILITIES-ELECTRIC '21 FACILITIES CIP 24 450.29 31802 6/7/2024 137662 DEZURIK 2,680.68 WTP VALVE PEDESTAL 466686 INV092092 5325.6215 EQUIPMENT-PARTS WATER TREATMENT FCLTY MNTC/R 2,680.68 31803 6/7/2024 131088 EBERT COMPANIES 41,292.46 FIRE STN RECONFIG-PMT#13 466327 20240318 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 50,259.27 FIRE STN RECONFIG-PMT#14 466328 20240419 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 91,551.73 31804 6/7/2024 101365 ECM PUBLISHERS INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07 42 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31804 6/7/2024 101365 ECM PUBLISHERS INC Continued.., 48.00 LEGAL AD-ORDINANCE 1129 466284 999071 1015.6239 PRINTING CITY CLERK/ELECTIONS 48.00 31805 6/7/2024 100685 EMERGENCY APPARATUS MAINTENANC 1,082.82 E22 4981 PUMP TESTING 466280 130844 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 905.40 E3 4983 PUMP TESTING 466279 130845 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 935.83 E4984 PUMP TESTING 466277 130846 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 897.68 E1 4985 PUMP TESTING 466278 130847 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 2,027.31 L3 4982 PUMP TESTING 466276 130849 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 265.00 L1 4980 PUMP TESTING 466275 131756 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 6,114.04 31806 6/7/2024 100407 EMERGENCY AUTOMOTIVE TECHNOLOG 1,456.22 DECKED SYSTEMS#118 466712 JP05152441 7420.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-ENGINEERING BAL SHEET 1,456.23 DECKED SYSTEMS#119 466712 JP05152441 7420.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-ENGINEERING BAL SHEET 2,912.45 31807 6/7/2024 120313 FASTENAL COMPANY 28.11 MISC.NUTS,BOLTS,&WASHERS 466286 MNLAK204075 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 28.11 MISC,NUTS,BOLTS,&WASHERS 466286 MNLAK204075 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 28.11 MISC.NUTS,BOLTS,&WASHERS 466286 MNLAK204075 1350.6229 GENERAL SUPPLIES FIRE VEHICLE MAINTENANCE 28.11 MISC.NUTS,BOLTS,&WASHERS 466286 MNLAK204075 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 28.11 MISC.NUTS,BOLTS,&WASHERS 466286 MNLAK204075 5390.6229 GENERAL SUPPLIES SWR EQUIPNEHICLE MISC MNTC/R 28.12 MISC,NUTS,BOLTS,&WASHERS 466286 MNLAK204075 5345.6229 GENERAL SUPPLIES WATER EQUIP/VEHICLE/MISC MNTC 46.45 SIGN HARDWARE 466298 MNLAK204103 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 215.12 31808 6/7/2024 100420 FISCHER MINING,LLC 47.39- GOLF USE TAX 466683 175612 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 47.39 GOLF USE TAX 466683 175612 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 689.38 DIRT 466683 175612 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 689.38 31809 6/7/2024 156110 GOODPOINTE TECHNOLOGY,LLC 15,916.20 PAVEMENT MANAGEMENT SURVEY 466692 4501 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL 15,916.20 31810 6/7/2024 100217 GRAINGER,INC. 109.92 APPROVED OFFICE HEATER KRISTY 466363 9130494223 1900.6211 SMALL TOOLS&EQUIPMENT AV COMMUNITY CENTER 109.92 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31810 6/7/2024 100217 GRAINGER,INC. Continued... 31811 6/7/2024 134313 HEYNE,RICHARD J 72.63 MAY MILEAGE-HEYNE 466673 20240530 5005.6277 MILEAGE/AUTO ALLOWANCE LIQUOR GENERAL OPERATIONS 72.63 31812 6/7/2024 137297 HUMERATECH 367.00 RESET ALARMS/ADDED PUMP 1 BACK 466318 240528 1920.6266 REPAIRS-BUILDING SENIOR CENTER 367.00 31813 6/7/2024 103314 INNOVATIVE OFFICE SOLUTIONS 67.61 PENS,MARKERS,FOLDERS 466310 IN4545480 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 15.44 AVCC FILE FOLDERS 466368 IN4545495 1900.6210 OFFICE SUPPLIES AV COMMUNITY CENTER 50.40 MIRROR 466378 IN4546587 1200.6210 OFFICE SUPPLIES POLICE MANAGEMENT 34.89 LIQ1 MOP HEAD AND HANDLE 466381 IN4547789 5025.6229 GENERAL SUPPLIES LIQUOR#1 OPERATIONS 7.18 PACKING TAPE-SUPPLY ROOM 466397 IN4547829 1035.6210 OFFICE SUPPLIES FINANCE 30.65 3 RING BINDERS FOR FIRE 466397 IN4547829 1300.6210 OFFICE SUPPLIES FIRE MANAGEMENT 84.47 FRONT DESK HVY DUTY STAPLER 466397 IN4547829 1021.6210 OFFICE SUPPLIES FRONT DESK 103.14 SOAP DISPENSER REFILLS 466387 IN4550801 1920,6229 GENERAL SUPPLIES SENIOR CENTER 393.78 31814 6/7/2024 131791 IRRIGATION BY DESIGN INC 221.40 IRRIGATION REPAIR/STARTUP 466706 33485 5095,6266 REPAIRS-BUILDING LIQUOR#3 OPERATIONS 221.40 31815 6/7/2024 145276 MALLOY MONTAGUE KARNOWSKI RADOSEVICH&C 1,555.00 AUDIT 2023 ACFR 466693 56239 1045.6235 CONSULTANT SERVICES INDEPENDENT AUDIT 1,445.00 AUDIT 2023 ACFR 466693 56239 5005.6235 CONSULTANT SERVICES LIQUOR GENERAL OPERATIONS 1,250.00 AUDIT 2023 ACFR 466693 56239 5305.6235 CONSULTANT SERVICES WATER MGMT/REPORT/DATA ENTR' 1,250.00 AUDIT 2023 ACFR 466693 56239 5365.6235 CONSULTANT SERVICES SEWER MGMT/REPORTS/DATA ENT 5,500.00 31816 6/7/2024 156194 METRO ALARM&LOCK 2.81- LIQ2 SALES TAX ADJUST 466700 53800 5065.6249 OTHER CONTRACTUAL SERVICES LIQUOR#2 OPERATIONS 2.81 LIQ2 SALES TAX ADJUST 466700 53800 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 243.28 GOLF FIRE ALARM-JULY-SEPT 466700 53800 5065,6249 OTHER CONTRACTUAL SERVICES LIQUOR#2 OPERATIONS 243.28 31817 6/7/2024 103463 MIDWESTAQUACARE • 5,421,36 FARQUAR WEED MANAGEMENT 466319 1394 5505.6249 OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS 5,421.36 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31817 6/7/2024 103463 MIDWEST AQUACARE Continued... 31818 6/7/2024 100348 MTI DISTRIBUTING CO 46,67 TORO PARTS 466358 142999700 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 114,46 TINE 466315 143112900 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 161.13 31819 6/7/2024 158623 MULCAHY NICKOLAUS LLC 24,700.00 FIRE STN RECONFIG-PMT#8 466320 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 24,700.00 31820 6/7/2024 158480 NEW LINE MECHANICAL INC 148,848.10 FIRE STN RECONFIG-PMT#16 466339 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 148,848.10 31821 6/7/2024 146279 NORDIC MECHANICAL SERVICES,I 1,755.15 RPL/RPR ZONE VALVES MC 466691 73914 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 1,755.15 31822 6/7/2024 111219 NORTHERN SAFETY TECHNOLOGY INC 508.08 903 DUAL AVENGER 466347 57688 1210.6265 REPAIRS-EQUIPMENT POLICE FIELD OPERATIONS/PATRO 523.49 MINI LIGHT BARS#119 466711 57765 7420.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-ENGINEERING BAL SHEET 523.49 MINI LIGHT BARS#118 466711 57765 7420.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-ENGINEERING BAL SHEET 1,555.06 31823 6/7/2024 158622 NOVA FIRE PROTECTION INC 14,250.00 FIRE STN RECONFIG-PMT#10 466338 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 14,250.00 31824 6/7/2024 100382 PILGRIM PROMOTIONS 24.00 4 ITEMS EMBROIDERED 466374 16850 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN" 24.00 4 ITEMS EMBROIDERED 466374 16850 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 48.00 31825 6/7/2024 100385 PLUNKETT'S PEST CONTROL INC 80,25 AVCC PEST CONTROL PROGRAM 466361 8562025 1900.6249 OTHER CONTRACTUAL SERVICES AV COMMUNITY CENTER 80.25 31826 6/7/2024 145492 PNC EQUIPMENT FINANCE,LLC 507.60 CART LEASE INTEREST 466375 1986998 7447.7015 DEBT SERVICE-INTEREST VERF-VALLEYWOOD GOLF 4,387,40 CART LEASE PRINCIPAL 466375 1986998 7445.2557 CAPITAL LEASE-CURRENT VERF-VALLEYWOOD GOLF BAL SH1 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31826 6/7/2024 145492 PNC EQUIPMENT FINANCE,LLC Continued... 26.12 RANGE PICKER LEASE INTEREST 466346 1986999 7447.7015 DEBT SERVICE-INTEREST VERF-VALLEYWOOD GOLF 347.94 RANGE PICKER LEASE PRIN 466346 1986999 7445.2715 CAPITAL LEASE-NONCURRENT VERF-VALLEYWOOD GOLF BAL SH1 5,269.06 31827 6/7/2024 158481 RED CEDAR STEEL ERECTORS INC 2,758.80 FIRE STN RECONFIG-PMT#11 466349 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 2,758.80 31828 6/7/2024 122110 REINDERS INC 37.00 ACCUFIX 466675 340187000 2235.6211 SMALL TOOLS&EQUIPMENT GOLF COURSE MAINTENANCE 675.31 COURSE SUPPLIES 466675 340187000 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 712.31 31829 6/7/2024 120496 RENT N'SAVE PORTABLE SERVICES 584.50 PORTABLE TOILETS-APR 466670 77581 1780.6310 RENTAL EXPENSE PARK HIGH SCHOOL#4 FIELDS 1,277.20 PORTABLE TOILETS-APR 466670 77581 1770.6310 RENTAL EXPENSE PARK GENERAL MAINTENANCE 206.00 PORTABLE TOILETS-APR 466670 77581 2235.6310 RENTAL EXPENSE GOLF COURSE MAINTENANCE 2,067,70 31830 6/7/2024 100042 ROTARY CLUB OF APPLE VALLEY 62 50 DUES-1ST QTR-LAWELL 466362 2618 1010.6280 DUES&SUBSCRIPTIONS ADMINISTRATION 229.06 MEALS-1STQTR-LAWELL 466362 2618 1010.6275 SCHOOLS/CONFERENCES/EXP LOCAL ADMINISTRATION 291.56 31831 6/7/2024 102023 SCHILLING SUPPLY CO INC 1,653.16 TRASH BAGS 466663 96359600 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 1,653.16 31832 6/7/2024 145515 SCHUFT,STEVE 25.47 PIPE FIX SUPPLIES 466371 20240509 5025.6229 GENERAL SUPPLIES LIQUOR#1 OPERATIONS 25.47 31833 6/7/2024 100829 SHAMROCK GROUP INC 211.85 CO2/NITRO GAS 466313 3021283 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 211.85 31834 6/7/2024 119875 SOUTH METRO RENTAL 238.28 CHAINSAW RPR 466366 134034 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN 238.28 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31835 6/7/2024 100524 SOUTHERN GLAZERS WINE AND SPIRITS OF MN Continued... 2,662,76 LIQ#1 00050756 466606 2480352 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 20.00 TAX#1 00050756 466607 2480356 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 154.35 LIQ#1 00050756 466608 2480357 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 864.14 WINE#1 00050756 466609 2480357 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 768.76 LIQ#2 00050756 466614 2480358 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 999.56 WINE#2 00050756 466636 2480359 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 3,806.21 LIQ#3 00050756 466619 2480376 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 515.29 WINE#3 00050756 466641 2480378 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 891.00 WINE#1 00050756 466629 2481089 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 891.00 LIQ#2 00050756 466613 2481090 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 891.00 LIQ#3 00050756 466620 2481102 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 5,873.51 LIQ#1 00050756 466610 2483163 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 2,195,59 WINE#1 00050756 466632 2483164 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2,834.59 LIQ#2 00050756 466615 2483167 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 500.00 WINE#2 00050756 466638 2483168 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 4,548.25 LIQ#3 00050756 466621 2483185 5085,6510 LIQUOR LIQUOR#3 STOCK PURCHASES 124.00 TAX#3 00050756 466622 2483186 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 102.90 LIQ#3 00050756 466623 2483187 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2,596.74 WINE#3 00050756 466624 2483187 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 882.00 WINE#2 00050756 466639 2483917 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 271.65 LIQ#2 00050756 466616 2483918 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 12,959,10 LIQ#1 00050756 466611 2485758 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 4,048.85 WINE#1 00050756 466633 2485762 5015,6520 WINE LIQUOR#1 STOCK PURCHASES 672.00 WINE#1 00050756 466634 2485765 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 6,485.60 LIQ#1 00050756 466612 2485767 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 8,708.34 LIQ#2 00050756 466617 2485768 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 4,642.08 WINE#2 00050756 466640 2485769 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1,174.50 LIQ#2 00050756 466618 2485771 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 8,808.81 LIQ#3 00050756 466625 2485790 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 147.45 LIQ#3 00050756 466626 2485791 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,000.76 WINE#3 00050756 466627 2485791 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 864.00 WINE#3 00050756 466642 2485792 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 4,457.65 LIQ#3 00050756 466628 2485794 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 544.00 WINE#3 00050756 466643 5111162 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 544.00 WINE#3 00050756 466644 5111163 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 640.00 WINE#3 00050756 466645 5111164 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 8.00- CMWINE#1 00050756 466635 9581239 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 14.96- CMWINE#1 00050756 466630 9581240 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 88.00- CMWINE#1 00050756 466631 9582297 5015.6520 WINE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31835 6/7/2024 100524 SOUTHERN GLAZERS WINE AND SPIRITS OF MN Continued... 93.30- CMWINE#2 00050756 466637 97801 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 87,886.18 31836 6/7/2024 158542 STRATUS BUILDING SOLUTIONS OF ST PAUL 5.31- GOLF SALES TAX ADJUST 466702 11527 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 5.31 GOLF SALES TAX ADJUST 466702 11527 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 459.53 BUILDING CLEANING APR 466702 11527 2215,6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 459.53 31837 6/7/2024 100457 STREICHERS INC 21,599.70 NEW BALLISTIC HELMETS 466343 11693572 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 21,599.70 31838 6/7/2024 101753 SYSCO MINNESOTA,INC 783.94 KITCHEN FOOD 466667 547277038 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 487.79 SUPPLIES 466668 547288060 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 576.37 KITCHEN FOOD 466668 547288060 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 1,848,10 31839 6/7/2024 100481 TRI-STATE BOBCAT INC 74.90 DECK BELT#347 MOWER 466285 P17394 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 15.39 WASHER&NUT#346 MOWER 466409 P17703 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 90.29 31840 6/7/2024 158483 VINCO INC 150,959.42 FIRE STN RECONFIG-PMT#14 466694 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 150,959.42 31841 6/7/2024 100081 WASTE MANAGEMENT-BURNSVILLE LANDFILL 1,254.34 PARK TRASH 466674 3745202915 1720.6240 CLEANING SERVICE/GARBAGE REMOVPARK GROUNDS MAINTENANCE 1,254,34 31842 6/7/2024 158484 WOODSIDE INDUSTRIES 16,752.80 FIRE STN RECONFIG-PMT#4 466332 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 16,752.80 319811 6/5/2024 157965 9525 BLACK OAKS PARTNERS LLC 331.45 LIQ1 TAX ESCROW INCREASE-MAY 466344 20240529 5025,6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 2,111,29 LIQ1 TAX ESCROW-JUNE 466344 20240529 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 3,502.26 LIO1 CAM ESCROW-JUNE 466344 20240529 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319811 6/5/2024 157965 9525 BLACK OAKS PARTNERS LLC Continued... 12,000.00 LIQ1 LEASE-JUNE 466344 20240529 5025.6310 RENTAL EXPENSE LIQUOR#1 OPERATIONS 1 7,945.00 319812 6/5/2024 147492 ACUSHNET COMPANY 4.86- GOLF DISCOUNT 466289 918094283 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 162.00 WOMEN'S RAIN GLOVES 466289 918094283 2260.6415 GOLF-GLOVES GOLF PRO SHOP MERCH SALES 2,49- GOLF DISCOUNT 466322 918122707 2260:6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 124.50 TITLEIST GOLF BALLS 466322 918122707 2260.6412 GOLF-BALLS GOLF PRO SHOP MERCH SALES 1.05- GOLF DISCOUNT 466401 918176173 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 52.50 TITLEIST HATS 466401 918176173 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 330.60 319813 6/5/2024 152774 ADIDAS AMERICA INC 67.94 GOLF FREIGHT 466684 6161336031 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 3,788.00 ITEMS FOR RESALE ADIDAS 466684 6161336031 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 14.09 GOLF FREIGHT 466325 6161347047 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 35.00 ADIDAS CLOTHING 466325 6161347047 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 3,905.03 319814 6/5/2024 157468 ALL SYSTEMS MECHANICAL 350.00 ROOF UNIT REPAIR 466713 52293 5025.6266 REPAIRS-BUILDING LIQUOR#1 OPERATIONS 350.00 319815 6/5/2024 147324 ALL-AMERICAN ARENA PRODUCTS 120 00 AVSA DASHER BOARD PARTS 466388 5437 5215.6229 GENERAL SUPPLIES ARENA 1 EQUIPMENT MAINTENANC 120.00 319816 6/5/2024 103168 AMERICAN FLAGPOLE AND FLAG CO 111.43 AVCC NEW MN FLAG 466369 190755 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 111,43 319817 6/5/2024 100023 ANDERSEN INC,EARL F 207.47- RECYCLED SIGNS 466365 136211CM 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 594.25 SIGN HARDWARE 466690 1362461N 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 386.78 319818 6/5/2024 125174 ARTISAN BEER COMPANY 221.60 SURLY BEER 466309 3663413 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 221.60 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319819 6/5/2024 118892 ASPEN MILLS Continued... 251.03 REYNOLDS SOFT SHELL&POLO(2) 466304 333241 1330,6281 UNIFORM/CLOTHING ALLOWANCE FIRE OPERATIONS 251.03 319820 6/5/2024 148956 AUTO ZONE 8.72 ANTENNA ADAPTOR#204 466288 4343290715 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 8.72 319821 6/5/2024 118330 BERWALD ROOFING CO INC 21,080.50 FIRE STN RECONFIG-PMT#4 466331 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 21,080.50 319822 6/5/2024 100296 BREAKTHRU BEVERAGE MIN-BEER 60.40 N/A BEER 466311 115869496 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 142.10 BT BEER 466312 115869497 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 149.00 BT BEER 466316 115980602 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 395.10 BT BEER 466314 115981050 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 746.60 319823 6/5/2024 100152 BREAKTHRU BEVERAGE MIN WINE 148.35 BT WINE 466282 115871780 2270.6430 GOLF-WINE GOLF FOOD&BEVERAGE 79.17 BT LIQUOR 466384 115980321 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 227,52 319824 6/5/2024 116142 CARGILL INCORPORATED 130.00 BRINE TANK PARTS 466296 2909557432 1665,6215 EQUIPMENT-PARTS STREET SNOW&ICE MATERIALS 130.00 319825 6/5/2024 156460 CARLSON,ERIC 204,00 NRPA CONE ATLANTA-CARLSON 466370 20240521 1710.6278 SUBSISTENCE ALLOWANCE PARK MAINTENANCE MANAGEMEN 1,884.60 NRPA CONF ATLANTA-CARLSON 466370 20240521 1710.6276 SCHOOLS/CONFERENCES/EXP OTHERPARK MAINTENANCE MANAGEMEN 2,088.60 319826 6/5/2024 139111 CENTRAL TURF&IRRIGATION SUP 260.08 IRRIGATION SUPPLIES 466661 5026387700 1780,6229 GENERAL SUPPLIES PARK HIGH SCHOOL#4 FIELDS 520,17 IRRIGATION SUPPLIES 466661 5026387700 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 780.25 319827 6/5/2024 100282 CINTAS CORPORATION 331.54 CINTAS LINENS 466290 4193233612 2215,6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 7.33 PARKS COVERALLS 466294 4193331612 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319827 6/5/2024 100282 CINTAS CORPORATION Continued... 9.97 SHOP COVERALLS 466294 4193331612 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 44.03 STREETS COVERALLS 466294 4193331612 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 36.00 CMF MATS 466301 4193501067 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 3.84 ENTRY RUG REPLACEMENT 466323 4193501242 1920.6240 CLEANING SERVICE/GARBAGE REMOVSENIOR CENTER 146.69 CINTAS LINENS 466321 4193811039 2270.6240 CLEANING SERVICE/GARBAGE GOLF FOOD&BEVERAGE 7.33 PARKS COVERALLS 466410 4193886197 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 9,97 SHOP COVERALLS 466410 4193886197 1530,6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 44.03 STREETS COVERALLS 466410 4193886197 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 61.98 CH MAT SVC 466406 4194083140 1060.6240 CLEANING SERVICE/GARBAGE REMOVMUNICIPAL BLDG&GROUNDS MN1 .83- LIQ2 USE TAX 466701 4194298884 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET .83 LIQ2 USE TAX 466701 4194298884 5065.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#2 OPERATIONS 12.00 FLOOR MAT 466701 4194298884 5065.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#2 OPERATIONS 714.71 319828 6/5/2024 101344 CIT GROUP,THE 1,951.94 STAFF UNIFORMS(89) 466679 70934430 2205.6281 UNIFORM/CLOTHING ALLOWANCE GOLF MANAGEMENT 70.91 GOLF FREIGHT 466685 70940608 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 1,557.90 NORMAN CLOTHING FOR RESALE 466685 70940608 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 3,580.75 319829 6/5/2024 155081 COLORWORKS PRINTING 1,662.50 WINDOW ENVELOPES (25,000) 466669 2400988 1035.6210 OFFICE SUPPLIES FINANCE 1,662.50 319830 6/5/2024 157280 COZZINI BROS.INC 40.71 KNIFE SERVICES 466317 C15717187 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 40.71 319831 6/5/2024 100841 CRAWFORD DOOR SALES 416,967.73 FIRE STN RECONFIG-PMT#2 466329 20240331 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 11,970.00 FIRE STN RECONFIG-PMT#3 466330 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 428,937.73 319832 6/5/2024 100434 DOUGHERTY MOLENDA SOLFEST HILL 32,293.37 POL CRIMINAL PROSECUTION-JUNE 466671 66112720624 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 16,657.20 GEN CIVIL LEGAL SERVICE-JUNE 466672 66112730624 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 48,950.57 319833 6/5/2024 145240 ECOLAB PEST ELIM DIV 72.07 EDUBLDG-PEST CONTROL 466380 5320663 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319833 6/5/2024 145240 ECOLAB PEST ELIM DIV Continued... 72.07 319834 6/5/2024 100166 FEDEX 82.69 FREIGHT ON RESALE 466389 851453031 2260 6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES 82.69 319835 6/5/2024 118370 FIRST SIGNS OF FIRE,THE 295.00 REFLECTIVE EQUIP MARKERS 466707 S240184 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 295.00 319836 615/2024 161768 FLOYD,JOHN 39,33 UB REFUND 4725 120TH ST W 466399 20240530A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 39.33 319837 6/5/2024 102694 GERTENS 335.96 WEED SPRAY 466360 22082412 1715.6214 CHEMICALS PARK ATHLETIC FIELD MAINTENANt 335.96 319838 6/5/2024 100314 GREAT LAKES COCA-COLA DISTRIBU 1,138.37 COCA COLA BEVERAGES 466678 41518095029 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 1,138.37 319839 6/5/2024 161210 GROVES,STEVEN 12.34 MAIL FLUORIDE SAMPLE 466293 20240509 5325.6238 POSTAGE/UPS/FEDEX WATER TREATMENT FCLTY MNTC/F 12.34 319840 6/5/2024 153022 HENDRICKSON,JAMES P 250.00 BOOTS-J HENDRICKSON 466372 20240528 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 250.00 319841 6/5/2024 108865 HERITAGE LANDSCAPE SUPPLY GROUP 229.91 CHEMICALS 466308 15672237001 2235.6214 CHEMICALS GOLF COURSE MAINTENANCE 210.24 FERTILIZER 466307 15698799001 2235.6213 FERTILIZER GOLF COURSE MAINTENANCE 440.15 319842 6/5/2024 122780 INDUSTRIAL FLOOR MAINTENANCE INC 528.09 SWEEPER PARTS 466696 10584 5505.6215 EQUIPMENT-PARTS STORM DRAIN MNTC/RPR/SUMPS 528 09 319843 6/5/2024 158910 INNOVATIVE BUILDING CONCEPTS LLC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319843 6/5/2024 158910 INNOVATIVE BUILDING CONCEPTS LLC Continued... 8,991.75 FIRE STN RECONFIG-PMT#7 466326 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 8,991.75 319844 6/5/2024 158500 J&K MASONRY 51,113.80 FIRE STN RECONFIG-PMT#14 466337 54406 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 51,113.80 319845 6/5/2024 118232 JOHN DEERE FINANCIAL 52,824.32 MOWER LEASE 466666 2909416 1765.6310 RENTAL EXPENSE PARK EQUIPMENT MAINTENANCE 52,824.32 319846 6/5/2024 100255 JOHNSON BROTHERS LIQUOR 2,330.80 LIQ#1 00000109 466412 2541466 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 38.76 FREIGHT#1 00000109 466413 2541466 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 552.65 WINE#1 00000109 466501 2541467 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 7.50 FREIGHT#1 00000109 466502 2541467 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 74.00 TAX#1 00000109 466414 2541468 5015,6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2.50 FREIGHT#1 00000109 466415 2541468 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,860.50 LIQ#3 00000109 466471 2541469 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 35.01 FREIGHT#3 00000109 466472 2541469 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 625.10 WINE#3 00000109 466534 2541470 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 7.50 FREIGHT#3 00000109 466535 2541470 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 111.00 LIQ#3 00000109 466473 2541471 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 3.75 FREIGHT#3 00000109 466474 2541471 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 4,034.50 LIQ#1 00000109 466416 2541472 5015,6510 LIQUOR LIQUOR#1 STOCK PURCHASES 30.00 FREIGHT#1 00000109 466417 2541472 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 726.50 LIQ#2 00000109 466447 2541473 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00000109 466448 2541473 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 886.59 LIQ#3 00000109 466475 2541474 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 5.00 FREIGHT#3 00000109 466476 2541474 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 518,00 LIQ#1 00000109 466418 2541475 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 7.50 FREIGHT#1 00000109 466419 2541475 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 168.00 WINE#1 00000109 466503 2541476 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 5,00 FREIGHT#1 00000109 466504 2541476 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 512.00 LIQ#2 00000109 466449 2541477 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 8,75 FREIGHT#2 00000109 466450 2541477 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 56.00 WINE#2 00000109 466521 2541478 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000109 466522 2541478 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 225.00 LIQ#3 00000109 466477 2541479 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1.25 FREIGHT#3 00000109 466478 2541479 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319846 6/5/2024 100255 JOHNSON BROTHERS LIQUOR Continued... 744.00 WINE#3 00000109 466536 2541480 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 12.50 FREIGHT#3 00000109 466537 2541480 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 756.00 LIQ#1 00000109 466420 2541481 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 16.25 FREIGHT#1 00000109 466421 2541481 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 464.73 WINE#1 00000109 466505 2541482 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 9.04 FREIGHT#1 00000109 466506 2541482 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 805.50 LIQ#2 00000109 466451 2541483 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 20.00 FREIGHT#2 00000109 466452 2541483 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 282.07 WINE#2 00000109 466523 2541484 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 3.73 FREIGHT#2 00000109 466524 2541484 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,345.50 LIQ#3 00000109 466479 2541485 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 33.76 FREIGHT#3 00000109 466480 2541485 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 292.00 WINE#3 00000109 466538 2541486 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 6.25 FREIGHT#3 00000109 466539 2541486 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 536,40 LIQ#1 00000109 466422 2542828 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 6.25 FREIGHT#1 00000109 466423 2542828 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 461.40 WINE#1 00000109 466507 2542829 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 6.25 FREIGHT#1 00000109 466508 2542829 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 643.45 LIQ#1 00000109 466424 2546088 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 7.50 FREIGHT#1 00000109 466425 2546088 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 496.20 WINE#1 00000109 466509 2546089 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 5.00 FREIGHT#1 00000109 466510 2546089 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 37.00 TAX#1 00000109 466426 2546090 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1.25 FREIGHT#1 00000109 466427 2546090 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3,582,50 LIQ#1 00000109 466428 2546091 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 42,50 FREIGHT#1 00000109 466429 2546091 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 6,090.69 LIQ#3 00000109 466481 2546092 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 57.50 FREIGHT#3 00000109 466482 2546092 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,252.00 LIQ#2 00000109 466461 2546093 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 18.75 FREIGHT#2 00000109 466462 2546093 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 195.01 LIQ#2 00000109 466463 2546094 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000109 466464 2546094 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 37.00 TAX#2 00000109 466465 2546095 5055,6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000109 466466 2546095 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,482.55 LIQ#3 00000109 466483 2546096 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 11.25 FREIGHT#3 00000109 466484 2546096 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 480.00 WINE#3 00000109 466540 2546097 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5.00 FREIGHT#3 00000109 466541 2546097 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 148.00 LIQ#3 00000109 466485 2546098 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319846 6/5/2024 100255 JOHNSON BROTHERS LIQUOR Continued... 5.00 FREIGHT#3 00000109 466486 2546098 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 12,379.50 LIQ#1 00000109 466430 2546099 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 305,07 FREIGHT#1 00000109 466431 2546099 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 376.00 WINE#1 00000109 466511 2546100 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 8.75 FREIGHT#1 00000109 466512 2546100 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 5,808.50 LIQ#2 00000109 466467 2546101 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 143.79 FREIGHT#2 00000109 466468 2546101 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 26,668.00 LIQ#3 00000109 466487 2546102 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 638.94 FREIGHT#3 00000109 466488 2546102 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 132.00 WINE#3 00000109 466542 2546103 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3.7T FREIGHT#3 00000109 466543 2546103 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 40.00 LIQ#3 00000109 466489 2546104 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1.25 FREIGHT#3 00000109 466490 2546104 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 291.00 LIQ#1 00000109 466432 2546105 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000109 466433 2546105 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 204.75 WINE#1 00000109 466513 2546106 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000109 466514 2546106 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 179.00 LIQ#2 00000109 466469 2546107 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00000109 466470 2546107 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 104.00 WINE#2 00000109 466532 2546108 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00000109 466533 2546108 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 394.00 LIQ#3 00000109 466491 2546109 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 5.00 FREIGHT#3 00000109 466492 2546109 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 80.00 WINE#3 00000109 466544 2546110 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 2.50 FREIGHT#3 00000109 466545 2546110 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 388.70 WINE#2 00000109 466531 2546475 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 495.00 LIQ#1 00000109 466434 2551057 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1.25 FREIGHT#1 00000109 466435 2551057 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2,616,36 LIQ#3 00000109 466493 2551058 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 53,75 FREIGHT#3 00000109 466494 2551058 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 793.95 WINE#3 00000109 466546 2551059 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 7,50 FREIGHT#3 00000109 466547 2551059 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 5,258.81 LIQ#1 00000109 466436 2551060 5015,6510 LIQUOR LIQUOR#1 STOCK PURCHASES 122.50 FREIGHT#1 00000109 466437 2551060 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 604.25 WINE#1 00000109 466515 2551061 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 15.00 FREIGHT#1 00000109 466516 2551061 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 37.00 TAX#1 00000109 466438 2551062 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1.25 FREIGHT#1 00000109 466439 2551062 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3,222.70 LIQ#1 00000109 466440 2551063 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319846 6/5/2024 100255 JOHNSON BROTHERS LIQUOR Continued... 28.75 FREIGHT#1 00000109 466441 2551063 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,618.12 LIQ#2 00000109 466453 2551064 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 15.00 FREIGHT#2 00000109 466454 2551064 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3,024.36 LIQ#3 00000109 466495 2551065 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 25.00 FREIGHT#3 00000109 466496 2551065 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,316.20 LIQ#2 00000109 466455 2551066 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 57.50 FREIGHT#2 00000109 466456 2551066 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 371.00 WINE#2 00000109 466525 2551067 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 3.75 FREIGHT#2 00000109 466526 2551067 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,153.00 LIQ#1 00000109 466442 2551068 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 14.38 FREIGHT#1 00000109 466443 2551068 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 616.75 WINE#1 00000109 466517 2551069 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 11.25 FREIGHT#1 00000109 466518 2551069 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 431.00 LIQ#2 00000109 466457 2551070 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 5.00 FREIGHT#2 00000109 466458 2551070 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 531.69 WINE#2 00000109 466527 2551071 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 8.75 FREIGHT#2 00000109 466528 2551071 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 854.00 LIQ#3 00000109 466497 2551072 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 12.50 FREIGHT#3 00000109 466498 2551072 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 168.00 WINE#3 00000109 466548 2551073 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3,75 FREIGHT#3 00000109 466549 2551073 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 7,587,00 LIQ#1 00000109 466444 2551074 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 162,52 FREIGHT#1 00000109 466445 2551074 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 3,060.00 WINE#1 00000109 466519 2551075 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 45.00 FREIGHT#1 00000109 466520 2551075 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2,632,50 LIQ#2 00000109 466459 2551076 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 55,01 FREIGHT#2 00000109 466460 2551076 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 420.00 WINE#2 00000109 466529 2551077 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 6.25 FREIGHT#2 00000109 466530 2551077 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 126.00 LIQ#3 00000109 466499 2551078 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.50 FREIGHT#3 00000109 466500 2551078 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 328.00 WINE#3 00000109 466550 2551079 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5.00 FREIGHT#3 00000109 466551 2551079 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 24.00- CMLIQ#2 00000109 466446 293738 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 120,316.04 319847 6/5/2024 153069 KOENIG&SONS EQUIPMENT,INC 1,150.22 TRASH TRUCK REPAIR 466695 10968 1765.6265 REPAIRS-EQUIPMENT PARK EQUIPMENT MAINTENANCE 1,150.22 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319848 6/5/2024 103445 LEMKE,SHARON Continued... 208.37 3/25-5/23 MILEAGE-LEMKE 466364 20240523 1920,6277 MILEAGE/AUTO ALLOWANCE SENIOR CENTER 208.37 319849 6/5/2024 101616 LMC INSURANCE TRUST 54.00 CLAIM GL34935-STEFANO MILLER 466377 9001 7205.6399 OTHER CHARGES INSURANCE CLAIMS 54.00 319850 6/5/2024 145429 LUBE-TECH&PARTNERS,LLC 243.03 HYDRANT LUBE 466408 3508761 5345.6212 MOTOR FUELS/OILS WATER EQUIP/VEHICLE/MISC MNTC 243.03 319851 6/5/2024 138342 MANSFIELD OIL COMPANY 1,243.62 UNLEADED(390.7 GA) 466698 25370582 2240.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 936.97 DIESEL(250 GA) 466699 25370594 2240.6212 MOTOR FUELS/OILS GOLF EQUIPMENT MAINTENANCE 2,180.59 319852 6/5/2024 155727 MATTHEWS,JENIFER 1,150,40 MON&WED.YOGA 3/25-5/29 466664 20240529 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 508.80 WED.ONLY YOGA 3/27-5/29 466665 20240529A 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 1,659.20 319853 6/5/2024 161769 MAY,JAMES 128-00 UB REFUND 14013 FLAGSTONE TRL 466400 20240530B 5301,4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 128-00 319854 6/5/2024 100309 MENARDS 124.94 TIE DOWNS/SHOP SUPPLIES 466297 73099 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 59.63 TRUCK STORAGE SOLUTIONS 466302 73214 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 184.57 319855 6/5/2024 155002 MERCHANTS BANK 32,971.56 2018A WATER REV.INT JUNE'24 464131 76013974A 5305.7015 DEBT SERVICE-INTEREST WATER MGMT/REPORT/DATA ENTR' 235,528.44 2018A WATER REV.PRIN JUN'24 464131 76013974A 5300,2711 WATER METER PROJECT DRAWS WATER&SEWER FUND BAL SHEET 268,500.00 319856 6/5/2024 158909 MID CENTRAL DOOR - 26,002.94 FIRE STN RECONFIG-PMT#7 466336 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 26,002.94 319857 6/5/2024 161423 MIDWEST MACHINERY CO R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319857 6/5/2024 161423 MIDWEST MACHINERY CO Continued... 26.40 STR CHAINSAW OIL 466411 10049042 1630.6212 MOTOR FUELS/OILS STREET EQUIPMENT MAINTENANCI 78.98 CHAINSAW CHAINS 466411 10049042 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 105,38 319858 6/5/2024 157976 MILLER BROTHERS EXCAVATING 1,015.14 APPLEWOOD POINTE WATER FINAL 466342 20240425 4502.6810 2021118G CONSTRUCTION IN PROGRESS IMPROVEMENTS-ASSESSED 5,372,98 APPLEWOOD POINTE STORM FINAL 466342 20240425 4502,6810 2021118G CONSTRUCTION IN PROGRESS IMPROVEMENTS-ASSESSED 11,707.15 APPLEWOOD POINTE ROAD FINAL 466342 20240425 4502.6810 2021118G CONSTRUCTION IN PROGRESS IMPROVEMENTS-ASSESSED 18,095.27 319859 6/5/2024 161771 MINNESOTA RESTORATION CONTRACTORS INC 1.00 SURCHAR REFUND 12878 FLORAL AV 466383 20240528 1001.4072 STATE SURTAX COLLECTED GENERAL FUND REVENUE 127.91 PARTIAL REFUND 12878 FLORAL AV 466383 20240528 1001.4060 PERMIT-BUILDING PERMIT GENERAL FUND REVENUE 128.91 319860 6/5/2024 101376 MN DEPT OF HEALTH 39,191.00 WATER SVC CONNECT FEE-2ND 466345 20240516 5300,2332 STATE WATER TESTING FEE WATER&SEWER FUND BAL SHEET 39,191.00 319861 6/5/2024 100693 MN FIRE SERVICE CERTIFICATION 126.00 RYAN RING FIRE INSP.I CERT 466709 12605 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 126.00 319862 6/5/2024 100546 MN GOLF ASSOCIATION INC 11,700.00 HANDICAPS(390) 466680 240866 2210.6426 HANDICAP FEE GOLF PRO SHOP 11,700.00 319863 6/5/2024 128699 MUNICIPAL EMERGENCY SERVICES 135.55 1/4 ZIP JOB SHIRT(2) 466283 IN2052922 1330.6281 UNIFORM/CLOTHING ALLOWANCE FIRE OPERATIONS 135.55 319864 6/5/2024 100995 NAPA AUTO PARTS ' .59- GOLF USE TAX 466291 1489609266 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF .59 GOLF USE TAX 466291 1489609266 2240.6229 GENERAL SUPPLIES GOLF EQUIPMENT MAINTENANCE 8.59 16 GAUGE WIRE 466291 1489609266 2240.6229 GENERAL SUPPLIES GOLF EQUIPMENT MAINTENANCE 8.59 319865 6/5/2024 161770 PENNER-HURST,ALLISON&TOBY 18.84 UB REFUND 15628 FAIRBROOK CT 466402 20240530C 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 18.84 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319865 6/5/2024 161770 PENNER-HURST,ALLISON&TOBY Continued... 319866 6/5/2024 100751 PHILLIPS WINE&SPIRITS INC 8.30 WINE#2 USED CREDIT TWICE 00000106 466599 522367A 5055.6520 WINE LIQUOR#2 STOCK PURCHASES . 7.89- CMLIQ#2 00000106 466568 522839 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 42.20 WINE#1 SHORT PAID 00000106 466587 6777093A 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2,132,35 LIQ#2 00000106 466566 6784233 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 33,13 FREIGHT#2 00000106 466567 6784233 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 440.00 WINE#2 00000106 466597 6784234 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 13,75 FREIGHT#2 00000106 466598 6784234 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,654.85 LIQ#1 00000106 466552 6784235 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 18.99 FREIGHT#1 00000106 466553 6784235 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 358.00 LIQ#1 00000106 466588 6784236 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1,965.20 WINE#1 00000106 466589 6784236 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 48.24 FREIGHT#1 00000106 466590 6784236 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 205.50 TAX#1 00000106 466554 6784237 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 5.00 FREIGHT#1 00000106 466555 6784237 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,346.26 LIQ#3 00000106 466573 6784238 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 23.75 FREIGHT#3 00000106 466574 6784238 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 492.25 LIQ#3 00000106 466575 6784239 5085,6510 LIQUOR LIQUOR#3 STOCK PURCHASES 755.05 WINE#3 00000106 466576 6784239 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 27.50 FREIGHT#3 00000106 466577 6784239 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,047.33 LIQ#1 00000106 466556 6787958 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 11.25 FREIGHT#1 00000106 466557 6787958 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,229.53 WINE#1 00000106 466591 6787959 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 33.75 FREIGHT#1 00000106 466592 6787959 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 112.10 TAX#1 00000106 466558 6787960 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000106 466559 6787960 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1.25 FREIGHT#1 00000106 466560 6787961 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 325.51 LIQ#2 00000106 466571 6787962 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 3.75 FREIGHT#2 00000106 466572 6787962 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,681.91 LIQ#3 00000106 466578 6787963 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 28.34 FREIGHT#3 00000106 466579 6787963 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,744.05 WINE#3 00000106 466602 6787964 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 36.05 FREIGHT#3 00000106 466603 6787964 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 533,95 TAX#3 00000106 466580 6787965 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 186.35 NTAX#3 00000106 466581 6787965 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 17.50 FREIGHT#3 00000106 466582 6787965 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 247.90 HIGH NOON 466324 6788803 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 316.00 LIQ#1 00000106 466561 6789085 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000106 466562 6789085 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319866 6/5/2024 100751 PHILLIPS WINE&SPIRITS INC Continued... 103.50 WINE#1 00000106 466593 6789086 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2.50 FREIGHT#1 00000106 466594 6789086 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1.78 FREIGHT#1 00000106 466563 6789087 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES .41 FREIGHT#3 00000106 466586 6789088 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 435.06 LIQ#3 00000106 466583 6791746 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.50 FREIGHT#3 00000106 466584 6791746 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 417.50 WINE#3 00000106 466604 6791747 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 15.00 FREIGHT#3 00000106 466605 6791747 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES .42 FREIGHT#3 00000106 466585 6791748 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 208.35 TAX#1 00000106 466564 6791749 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000106 466565 6791749 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2,665,12 WINE#1 00000106 466595 6791750 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 71.25 FREIGHT#1 00000106 466596 6791750 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 698.26 LIQ#2 00000106 466569 6791751 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 16.25 FREIGHT#2 00000106 466570 6791751 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,633.98 WINE#2 00000106 466600 6791752 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 37.50 FREIGHT#2 00000106 466601 6791752 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 23,439.58 319867 615/2024 143336 PREMIER LOCATING INC 1,529.06 PREMIER LOCATES 5/1-5/15 466688 42582 5805.6249 OTHER CONTRACTUAL SERVICES STREET LIGHT UTILITY FUND 1,529.06 319868 6/5/2024 101797 RCM SPECIALTIES INC 115.56 ASPHALT EMULSION OIL 466299 9562 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 115.56 319869 6/5/2024 161425 RIGHT WAY CAULKING INC 23,227.50 FIRE STN RECONFIG-PMT#3 466340 28046 2112,6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 23,227.50 319870 6/5/2024 145293 RTL CONSTRUCTION,INC 11,307.08 FIRE STN RECONFIG-PAY APP#7 466348 223327 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 11,307.08 319871 6/5/2024 132465 SAM'S CLUB DIRECT 13.18- GOLF SALES TAX ADJUST 466352 202404231253 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 11.55 GOLF FOOD 466352 202404231253 2270,6420 GOLF-FOOD GOLF FOOD&BEVERAGE 13.18 GOLF SALES TAX ADJUST 466352 202404231253 2200,2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 87.00 SODA 466352 202404231253 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319871 6/5/2024 132465 SAM'S CLUB DIRECT Continued... 88.34 KITCHEN SUPPLIES 466352 202404231253 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 1.38- GOLF SALES TAX ADJUST 466353 202404231259 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 1.38 GOLF SALES TAX ADJUST 466353 202404231259 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 18.36 TO GO BOXES 466353 202404231259 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 14.46 WATERS FOR MEETINGS 466351 20240425 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 116.94 LIFE SNACKS INVENTORY 466351 20240425 7203.6398 LIFE SNACKS CITY WELLNESS PROGRAM 56.47 LIFE SNACKS INVENTORY 466354 202404291050 7203.6398 LIFE SNACKS CITY WELLNESS PROGRAM .20- GOLF SALES TAX ADJUST 466355 202404301037 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE .20 GOLF SALES TAX ADJUST 466355 202404301037 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 18.26 GOLF TRASH BAGS 466355 202404301037 2270,6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 119.48 FOOD SPECIAL 466355 202404301037 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 17.98 GOLF FOOD 466356 202405141247 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 20.91 GOLF CHAFING FUEL 466356 202405141247 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 59.38 LIFE SNACKS INVENTORY 466357 202405161339 7203.6398 LIFE SNACKS CITY WELLNESS PROGRAM 69.57 FOOD 466350 2532 2270,6420 GOLF-FOOD GOLF FOOD&BEVERAGE 45.00 SAM'S MEMBER-K BERGER 466390 999999D 1520,6280 DUES&SUBSCRIPTIONS NATURAL RESOURCES 45.00 SAM'S MEMBER-K OLSON 466390 999999D 1060.6280 DUES&SUBSCRIPTIONS MUNICIPAL BLDG&GROUNDS MN1 45.00 SAM'S MEMBER-STEWART 466390 999999D 1020.6280 DUES&SUBSCRIPTIONS HUMAN RESOURCES 45.00 SAM'S MEMBER-DAVIS 466390 999999D 1500.6280 DUES&SUBSCRIPTIONS PW MANAGEMENT 50.00 PRIMARY SAM'S MEMBER-L REITEN 466390 999999D 1035.6280 DUES&SUBSCRIPTIONS FINANCE 60.00 SAM'S ITEMIZED BILL FEE 466390 999999D 1035.6280 DUES&SUBSCRIPTIONS FINANCE 45.00 SAM'S MEMBER-J JOHNSON 466390 999999D 2205.6280 DUES&SUBSCRIPTIONS GOLF MANAGEMENT 1,033.70 319872 6/5/2024 137298 SCHINDLER ELEVATOR CORPORATION 1,105.01 ELEVATOR AGREEMENT-11/23-10/24 466703 8106389920 2215.6249 OTHER CONTRACTUAL SERVICES GOLF CLUBHOUSE BUILDING 1.105.01 319873 6/5/2024 100432 SEH ENGINEERS 278,75 CONSTRUCTION ADMIN 466303 462687 2027.6235 2023107R CONSULTANT SERVICES ROAD ESCROW 278.75 319874 6/5/2024 148609 SELA ROOFING AND REMODELING 6,500.00 RE-SIDE GALAXIE BUILDING 466660 20240528 2339.6266 PR230004 REPAIRS-BUILDING GALAXIE PARK 6,500.00 319875 6/5/2024 161523 SELECT METRO OFFICIALS 3,414.00 BASKETBALL OFFICIALS 4/7-5/19 466697 59 1870.6249 OTHER CONTRACTUAL SERVICES REC BASKETBALL 3,414.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319876 6/5/2024 100645 SHAW,KAREN L Continued... 26.80 5/17 MILEAGE-SHAW 466281 20240517 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 26.80 319877 6/5/2024 156003 SITEONE LANDSCAPE SUPPLY LLC 57.92 FERTILIZER 466407 141963522001 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 57.92 319878 6/5/2024 158490 SONUS INTERIORS INC 5,614,50 FIRE STN RECONFIG-PMT#6 466334 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 5,614.50 319879 6/5/2024 111161 STERICYCLE INC. 105.07 SHREDDING SERVICE 466379 8007241961 1250.6240 CLEANING SERVICE/GARBAGE REMOVPOLICE FACILITY 29,37 SHRED IT 466382 8007284408 1510.6240 CLEANING SERVICE/GARBAGE REMOVPW ENGINEERING&TECHNICAL 29.37 SHRED IT 466382 8007284408 1100.6240 CLEANING SERVICE/GARBAGE REMOVDEV MANAGEMENT 88.10 SHRED IT 466382 8007284408 1400.6240 CLEANING SERVICE/GARBAGE REMOVINSPECTIONS MANAGEMENT 251.91 319880 6/5/2024 149359 STRUCTURAL GLASS PRODUCTS INC 35,843.50 FIRE STN RECONFIG-PMT#7 466335 22362189 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 35,843.50 319881 615/2024 158482 THOMSEN CONSTRUCTION SERVICES 16,625.00 FIRE STN RECONFIG-PMT#7 466333 20240430 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 16,625.00 319882 6/5/2024 161595 TWIN CITY ACOUSTICS INC 7,837.50 FIRE STN RECONFIG-PMT#2 466341 M14042 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 7,837.50 319883 6/5/2024 121872 TWIN CITY HARDWARE 148.50 PAD LOCK AND KEYS FOR ROOF HAT 466300 PS12258195 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 148,50 319884 6/5/2024 161062 UNITED PROPERTIES DEVELOPMENT LLC 42,213.16 APPLEWOOD ESCROW RELEASE 466646 20240604 450'1.5078 2021'117G ESCROW-PROJECT COSTS CONSTRUCTION PROJECTS REV 42,213.16 319885 6/5/2024 112352 UPNORTH GOLF INC 18.42 GOLF FREIGHT 466682 78027 2260.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP MERCH SALES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/5/2024 10:07:42 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary 5/30/2024 -- 6/7/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319885 6/5/2024 112352 UPNORTH GOLF INC Continued... 492.08 SPIKES AND GRIPS 466682 78027 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 510.50 319886 6/5/2024 161767 WEICHERT REALTORS ADVANTAGE 62,54 UB REFUND 13680 GOSSAMER WAY 466398 20240530D 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 62.54 319887 6/5/2024 100363 XCEL ENERGY 67.42 SL ELECTRIC JCRR NORTH CR42 466403 5100130856011MA 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND Y24 8.18 ROUNDABOUT SPKLR JCRR&159TH 466404 5100139897905MA 1610.6255 UTILITIES-ELECTRIC STREET/BOULEVARD REPAIR&MN Y24 98.02 SL ELECTRIC-147TH&JCR 466405 5104562347MAY24 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 173.62 1,958,097.38 Grand Total Payment Instrument Totals Checks 1,320,146.69 A/P ACH Payment 637,950,69 Total Payments 1,958,097.38 4(0/,\61 (Orl R55CKS2 LOGIS100 CITY OF APPLE VALLEY 6/5/2024 10:07:48 Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. Council Check Summary Page- 1 5/30/2024 - 6/7/2024 ' Company Amount 01000 GENERAL FUND 172,944.05 02025 ROAD ESCROW FUND 278.75 • 02090 PARTNERS IN EDUCATION 72.07 02110 CARES ACT 2020 1,086,402.65 02200 VALLEYWOOD GOLF FUND 32,911.57 02300 PARKS REFERENDUM FUND 19,473.72 04420 '21 FACILITIES CIP 278.62 04500 CONSTRUCTION PROJECTS 60,308,43 05000 LIQUOR FUND 251,743.57 05200 ARENA FUND 120.00 05300 WATER&SEWER FUND 316,295.87 05500 STORM DRAINAGE UTILITY FUND 5,949.45 05800 STREET LIGHT UTIL FUND 1,803.35 07200 RISK MANAGEMENT/INSURANCE FUND 286.79 07420 VERF-ENGINEERING 3,959.43 07445 VERF-VALLEYWOOD GOLF 5,269,06 Report Totals 1,958,097.38 R55CKR2 LOGIS101 CITY OF APPLE VALLEY • 6/13/2024 8:14 53 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31843 6/14/2024 145130 1 CLEAN CONSCIENCE 1 1,100.00 EDUBLDG-CLEANING MAY 467065 5MAY24 2092.6240 CLEANING SERVICE/GARBAGE EDUCATION BUILDING FUND 1,100.00 31844 6/14/2024 101557 AAA CREDIT SCREENING SVCS LLC 99.00 CREDIT REPORT CSO 466759 219351 1210.6249 OTHER CONTRACTUAL SERVICES POLICE FIELD OPERATIONS/PATRO 99.00 31845 6/14/2024 100101 ACE HARDWARE 4.19- DISCOUNT 467052 101340992941 5265,6333 GENERAL-CASH DISCOUNTS ARENA 2 BLDG MAINTENANCE-HAY 41.97 HAYES FLOOR CLEANING SUPPLIES 467052 101340992941 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 5.53- DISCOUNT 467057 101340993151 5265.6333 GENERAL-CASH DISCOUNTS ARENA 2 BLDG MAINTENANCE-HAY 55,32 RINK FLOOR PAINT MISC SUPPLIES 467057 101340993151 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 10.48- DISCOUNT 467055 101340993171 5265.6333 GENERAL-CASH DISCOUNTS ARENA 2 BLDG MAINTENANCE-HAY 104.88 RINK FLOOR PAINT OTHER SUPPLY 467055 101340993171 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 1.49- DISCOUNT 467045 101350992911 1540.6333 GENERAL-CASH DISCOUNTS CMF BUILDINGS&GROUNDS MNTC 14,94 MISC.NUTS,BOLTS,&WASHERS 467045 101350992911 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 4.05- DISCOUNT 467051 101370992981 1210.6333 GENERAL-CASH DISCOUNTS POLICE FIELD OPERATIONS/PATRO 68.54 CLEANING SUPPLIES 467051 101370992981 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO .69- DISCOUNT 467050 101400993061 5310.6333 GENERAL-CASH DISCOUNTS WATER METER RPR/REPLACE/REAI 6.98 MOUNT REPEATER DC HARDWAR 467050 101400993061 5310.6229 GENERAL SUPPLIES WATER METER RPR/REPLACE/REAI .79- DISCOUNT 467048 101400993181 5380.6333 GENERAL-CASH DISCOUNTS SEWER LIFT STN REPAIR&MNTC 7.99 MULTI COLOR ELEC TAPE 467048 101400993181 5380.6229 GENERAL SUPPLIES SEWER LIFT STN REPAIR&MNTC 273.40 31846 6/14/2024 148565 ADVANCED IMAGING SOLUTIONS(C 212.41 COPIER MAINTENANCE 466772 INV332607 1500.6265 REPAIRS-EQUIPMENT PW MANAGEMENT 212.41 31847 6/14/2024 100389 ALPHAGRAPHICS 141.00 ENTRY SIGNS 467075 130148 1940.6239 PRINTING AQUATIC SWIM CENTER 263.00 BANNER 467075 130148 1930.6239 PRINTING REDWOOD CC 34.71- STR SALES TAX ADJUST 467026 130192 1610.6239 PRINTING STREET/BOULEVARD REPAIR&MN' 34.71 STR SALES TAX ADJUST 467026 130192 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 419.26 TEMP NO PARKING SIGNS 467026 130192 1610.6239 PRINTING STREET/BOULEVARD REPAIR&MN' 823.26 31848 6/14/2024 153995 AMAZON CAPITAL SERVICES 47.09 KEY LOCK BOX 466776 16HTL6L79DKY 1920.6229 GENERAL SUPPLIES SENIOR CENTER 94.95 FAC EYE/FACE WASH RPR PTS 467101 1HVF6VVVYGXQ 1940.6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 186.69 FAN BLADES 467086 1PWRV43X7QFD 2230.6229 GENERAL SUPPLIES GOLF SHOP BUILDING MAINTENAN' R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31848 6/14/2024 153995 AMAZON CAPITAL SERVICES Continued... 184.99 BATTERIES&CHARGER FOR VACUUM 466764 1Q9LDT4G93RH 4422.6720 2021170G CAPITAL OUTLAY-FURNITURE&FIX '21 FACILITIES CIP 30.99 AIR FRESHNERS 466724 1QXTVFFJN7X6 1920.6229 GENERAL SUPPLIES SENIOR CENTER 46.08- RETURNED FAC SUPPLIES 467104 1RRCQ6RP9731 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 76.80- RETURNED FAC SUPPLIES 467102 1VCG3YTGCK37 1940,6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 33.35 PLANNER/MAINTENANCE 466773 1Y7L4LJG7RJ7 1920.6210 OFFICE SUPPLIES SENIOR CENTER 455.18 31849 6/14/2024 156688 ANGRY INCH BREWING 138.00 BEER#1 00052796 466780 1202 5015,6530 BEER LIQUOR#1 STOCK PURCHASES 138.00 31850 6/14/2024 136617 ARCHETYPE SIGNMAKERS 500.00 EDUBLDG-REMOVE SCHMITT SIGN 467064 F109309 2092.6266 REPAIRS-BUILDING EDUCATION BUILDING FUND 500,00 31851 6114/2024 150791 BALD MAN BREWING 168.00 BEER#1 00052212 466801 8217 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 183.00 BEER#1 00052212 466802 8246 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 351.00 31852 6/14/2024 101559 BARR ENGINEERING COMPANY 16,283.10 WHITNEY POND DESIGN 466756 23191496014 5542.6235 2024111D CONSULTANT SERVICES 2022A STORMWATER BOND CONS E 16,283,10 31853 6/14/2024 155342 BARREL THEORY BEER CO 140 00 BEER#2 00052690 466805 4705 5055,6530 BEER LIQUOR#2 STOCK PURCHASES 511 00 BEER#3 00052690 466806 4744 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 145.00 BEER#1 00052690 466803 4759 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 238.00 BEER#1 00052690 466804 4818 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1,034.00 31854 6/14/2024 100709 BATTERIES PLUS BULBS 35,99 FAC CHLORINE ROOM BATTERY 467109 P73237136 1940.6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 35.99 31855 6/14/2024 100058 BELLBOY CORPORATION 92.57 THC#3 00004928 466807 203471300 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 92.57 31856 6/14/2024 142897 BOLTON&MENK,INC. R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31856 6/14/2024 142897 BOLTON&MENK,INC. Continued... 513.00 CONSTRUCTION STAKING 467034 336074 2027.6235 2024105R CONSULTANT SERVICES ROAD ESCROW 598.50 CONSTRUCTION ADMIN 467035 336075 5505.6235 2024102D CONSULTANT SERVICES STORM DRAIN MNTC/RPR/SUMPS 598.50 DESIGN 467036 336076 2027.6235 2026101G CONSULTANT SERVICES ROAD ESCROW 8,221.50 FEASIBILITY STUDY 467037 336077 2027.6235 2023108R CONSULTANT SERVICES ROAD ESCROW 700.00 DEVELOPMENT REVIEW 467040 336078 4502.6235 2024147L CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 1,434.00 CONSTRUCTION ADMIN 467041 336079 4502.6235 2021117G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 583.50 CONSTRUCTION ADMIN 467042 336081 4502.6235 2021155G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 120.50 BRIDGE INSPECTION-157TH 466726 336082 1510.6235 CONSULTANT SERVICES PW ENGINEERING&TECHNICAL 5,377,50 CONSTRUCTION ADMIN 467039 336084 2027.6235 2024104R CONSULTANT SERVICES ROAD ESCROW 364,50 CONSTRUCTION ADMIN 466731 336085 4502.6235 2022158G CONSULTANT SERVICES IMPROVEMENTS-ASSESSED 18,511.50 31857 6/14/2024 148990 CASPERSON,JULIE 238.40 XA BEAT INSTRUCTOR 467111 20240606 1920,6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 238.40 31858 6/14/2024 101562 CDW GOVERNMENT INC 131.96 FIBER MEDIA CONVERTER 466771 RJ22953 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 4,219.00 FIBER TRANSCEIVERS 467077 RJ81252 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 22.88 FIBER PATCH CABLES 466770 RK74399 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 864.08 FIBER MEDIA CONVERTERS 467076 RK76632 1030,6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 5,237.92 31859 6/14/2024 143314 CLEAR RIVER BEVERAGE 32.00- CMBEER#1 00051160 466862 742066 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 1.50- CMBEER#3 00051160 466868 746561 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 95.32- CMBEER#3 00051160 466865 747853 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2,068.53 BEER#3 00051160 466866 748983 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 392.45 BEER#1 00051160 466863 749154 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 686.08 BEER#3 00051160 466867 749980 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 861.25 CMBEER#1 00051160 466864 750084 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 3,879.49 31860 6/14/2024 100100 CNH ARCHITECTS 1,800.50 SPEC FOR MC ROOFING PROJECT 466749 3167 4002.6235 2024148G CONSULTANT SERVICES MUNICIPAL BUILDINGS 1,800.50 31861 6/14/2024 141474 COLE PAPERS INC. 32,800.00 FS 2 SCBA DECONTAMINATION 467019 10374608 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 32,800.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31861 6/14/2024 141474 COLE PAPERS INC. Continued... 31862 6/14/2024 100102 COLLEGE CITY BEVERAGE 1,272.00 LIQ#1 00000114 466870 1020398 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 107.30- CMBEER#1 00000114 466869 1021282 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 264.00 THC/CBD#1 00000114 466871 1021283 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 5,837,40 BEER#1 00000114 466872 1021283 5015,6530 BEER LIQUOR#1 STOCK PURCHASES 197.20 TAX#1 00000114 466873 1021283 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 92.60 LIQ#2 00000114 466900 1021330 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2,884.80 BEER#2 00000114 466901 1021331 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 789.00 THC/CBD#3 00000114 466917 1021425 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 6,029.00 BEER#3 00000114 466918 1021425 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 280.70 TAX#3 00000114 466919 1021425 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 32.75 NTAX#3 00000114 466920 1021425 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,775.00 LIQ#3 00000114 466916 1021427 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 52,00 LIQ#1 00000114 466874 1023570 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 33.60 WINE#1 00000114 466875 1023570 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 70.00 BEER#1 00,000114 466876 1023570 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 203.00 THC/CBD#1 00000114 466877 1023571 5015,6515 THC/CBD LIQUOR#1 STOCK PURCHASES 7,682.80 BEER#1 00000114 466878 1023571 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 49.00 TAX#1 00000114 466879 1023571 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 46.30 LIQ#2 00000114 466902 1023630 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 100.80 WINE#2 00000114 466903 1023630 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 106.00 THC#2 00000114 466904 1023631 5055.6515 THC/CBD LIQUOR#2 STOCK PURCHASES 4,994.60 BEER#2 00000114 466905 1023631 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 169.15 TAX#2 00000114 466906 1023631 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 1,309.80 LIQ#3 00000114 466921 1023709 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 264.00 THC/CBD#3 00000114 466922 1023710 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 2,042.20 BEER#3 00000114 466923 1023710 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 317.25 TAX#3 00000114 466924 1023710 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 27.00 NTAX#3 00000114 466925 1023710 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 80.00 THC/CBD#1 00000114 466883 1025857 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 7,291.95 BEER#1 00000114 466884 1025857 5015.6530 BEER LIQUOR#1 STOCK PURCHASES • 34.00 TAX#1 00000114 466885 1025857 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 27.00 NTAX#1 00000114 466886 1025857 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 595,10 LIQ#1 00000114 466881 1025858 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 150.00 WINE#1 00000114 466882 1025858 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 36.88- CMBEER#2 00000114 466907 1025905 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 573.10 LIQ#2 00000114 466908 1025921 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 106.00 THC#2 00000114 466909 1025922 5055.6515 THC/CBD LIQUOR#2 STOCK PURCHASES 7,569.35 BEER#2 00000114 466910 1025922 5055:6530 BEER LIQUOR#2 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31862 6/14/2024 100102 COLLEGE CITY BEVERAGE Continued... 154.45 TAX#2 00000114 466911 1025922 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 17.69- CMBEER#3 00000114 466926 1026007 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 208.00 LIQ#3 00000114 466927 1026008 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 11,834.55 BEER#3 00000114 466928 1026009 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 239.70 TAX#3 00000114 466929 1026009 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 39.22- CMBEER#1 00000114 466887 1026690 5015.6530 BEER LIQUOR#1 STOCK PURCHASES ' 249.50 BEER#1 00000114 466888 1028268 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 230.50 LIQ#1 00000114 466889 1028269 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 60.00 BEER#1 00000114 466890 1028269 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 11,286.10 BEER#1 00000114 466891 1028270 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 194.80 TAX#1 00000114 466892 1028270 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 59,75 NTAX#1 00000114 466893 1028270 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,518.80 LIQ#2 00000114 466912 1028306 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 5,962.45 BEER#2 00000114 466913 1028307 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 57.49- CMBEER#3 00000114 466931 1028443 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,357.00 THC/CBD#3 00000114 466933 1028444 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 6,200.60 BEER#3 00000114 466934 1028444 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 239.30 TAX#3 00000114 466935 1028444 5085..6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,092.00 LIQ#3 00000114 466932 1028445 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 33.60 WINE#1 00000114 466896 1030611 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 60,00 BEER#1 00000114 466897 1030611 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 2,769.90 BEER#1 00000114 466898 1030612 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 27.55 TAX#1 00000114 466899 1030612 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 49.05- CMBEER#1 00000114 466895 1030646 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 36.00- CMTHC/CBD#1 00000114 466894 1030647 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 12.00- CMTHC#2 00000114 466914 1030729 5055,6515 THC/CBD LIQUOR#2 STOCK PURCHASES 696.45 TAX#2 00000114 466915 1030730 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 264,00 THC/CBD#3 00000114 466937 1030784 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 4,052.25 BEER#3 00000114 466938 1030784 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 302.35 TAX#3 00000114 466939 1030784 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 32.75 NTAX#3 00000114 466940 1030784 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 29.87- CMBEER#3 00000114 466930 179700377 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 45.60- CMBEER#3 00000114 466936 179700383 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 16.80- CMBEER#1 00000114 466880 191200490 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 102,026.90 31863 6/14/2024 122849 DAKOTA 911 73,281.00 POL DAKOTA 911 FEE-JULY 466757 AV202407 1200,6249 OTHER CONTRACTUAL SERVICES POLICE MANAGEMENT 73,281.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY • 6/13/2024 8:14:53 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 4/8/2024 - 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit . 31864 6/14/2024 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 46.61 FOUNDERS/GALAXIE SIGNAL MAY 467095 200003777430MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 30.75 GALAXIE/FOUNDER LN SPKLR MAY 467096 200003919925MAY 1610.6255 UTILITIES-ELECTRIC STREET/BOULEVARD REPAIR&MN 24 281.21 15281 FOUNDERS BLVD LIGHTS MAY 467097 200004198750MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 259.52 LIFT STN STRM SWR GALAXIE MAY 467098 200004229209MAY 5505.6255 UTILITIES-ELECTRIC STORM DRAIN MNTC/RPR/SUMPS 24 22.94 943 1/2 GARDENVIEW DR MAY 467093 200010052737MAY 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 24 138.83 SIGN VALLEYWOOD ENTRANCE MAY 467094 200010078741MAY 2215.6255 UTILITIES-ELECTRIC GOLF CLUBHOUSE BUILDING 24 779.86 31865 6/14/2024 144557 EXECUTIVE OUTDOOR SERVICES LLC 1,750.00 MAY LAWN CARE-FS1 AND 3 467068 2572 1340.6249 OTHER CONTRACTUAL SERVICES FIRE BLDG&GROUNDS MNTC 879.17 EDUBLDG-MOWING MAY 467066 2575 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND 2,629.17 • 31866 6/14/2024 100157 FACTORY MOTOR PARTS CO 51.20 ELECTRICAL TAPE 466777 75495252 1530.6229 GENERAL SUPPLIES FLEET&BUILDINGS-CMF 51.20 31867 6/14/2024 100420 FISCHER MINING,LLC 887.24 WM BREAK 12910 GARNER LN 466746 175290 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 887,24 31868 6/14/2024 113505 FRONTIER PRECISION INC 50.00 LATH ORDER-UTILITIES 467043 300395 1510.6229 GENERAL SUPPLIES PW ENGINEERING&TECHNICAL 124.50 LATH ORDER-NR 467043 300395 1520.6229 GENERAL SUPPLIES NATURAL RESOURCES 200.00 LATH ORDER-PARKS 467043 300395 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 620.00 LATH ORDER-STREETS 467043 300395 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN- 994.50 31869 6/14/2024 151467 INBOUND BREWCO 139.00 BEER#2 00052257 466973 18479 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 60.50 BEER#1 00052257 466970 18483 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 148,00 BEER#1 00052257 466971 18592 5015,6530 BEER LIQUOR#1 STOCK PURCHASES 51.00- CMBEER#1 00052257 466972 18592 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 296.50 I R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31869 6/14/2024 151467 INBOUND BREWCO Continued... 31870 6/14/2024 103314 INNOVATIVE OFFICE SOLUTIONS 117.09 TOWELS&BANDAGES 466763 IN4548276 5095,6229 GENERAL SUPPLIES LIQUOR#3 OPERATIONS 357.99 TOWEL DISPENSER,TOWELS,MISC 466745 IN4551504 5265,6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 35.86 FLOOR SCRUBBER SOLUTION 466725 IN4552377 1920.6229 GENERAL SUPPLIES SENIOR CENTER 21.30 PAPERCLIPS,PENS 466737 IN4552393 1200,6210 OFFICE SUPPLIES POLICE MANAGEMENT 532,24 31871 6/14/2024 131791 IRRIGATION BY DESIGN INC 211.25 SPRING IRRIGATION SERVICE 466765 33486 5065.6249 OTHER CONTRACTUAL SERVICES LIQUOR#2 OPERATIONS 878.16 COBBLESTONE WEST IRRIGATION 467074 33528 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 1,891.82 COBBLESTONE EAST IRRIGATION 467073 33529 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 2,981.23 31872 6/14/2024 151539 JUNKYARD BREWING CO.LLC 192.00 BEER#3 00052261 466979 6660 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 192.00 31873 6/14/2024 100279 LAW ENFORCEMENT LABOR SERVICES 705.00 SERGEANT(#243)UNION DUES 466652 60524914393 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 3,102.00 POLICE(#71)UNION DUES 466652 60524914393 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 3,807,00 31874 6/14/2024 148457 LEGACY COMPANIES INC 830.00 LS#3 QRTLY PREVENTIVE MAINT 467070 SD163 5095.6249 OTHER CONTRACTUAL SERVICES LIQUOR#3 OPERATIONS 830.00 31875 6/14/2024 100021 M AMUNDSON LLP 126,35 TAX#1 00044390 466980 382999 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,427,70 NTAX#1 00044390 466981 382999 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 184,10 TAX#3 00044390 466982 383433 5085,6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 1,367.08 NTAX#3 00044390 466983 383433 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 3,105.23 31876 6/14/2024 100293 MACQUEEN EQUIPMENT 287,788.01 MAIN LINE TV CAMERA TRLR-422T 466778 E01999 5300.1740.120 MACHINERY&EQUIP-10 YRS WATER&SEWER FUND BAL SHEET 20,288.90 FF TURNOUT GEAR(5 SETS) 467071 P29420 1330.6281 UNIFORM/CLOTHING ALLOWANCE FIRE OPERATIONS 308,076.91 31877 6/14/2024 100299 MASTER ELECTRIC CO R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31877 6/14/2024 100299 MASTER ELECTRIC CO Continued... 185.00 REDWOOD POOL ELECTRICAL 467103 SD51366 1930.6265 REPAIRS-EQUIPMENT REDWOOD CC 633.47 RPL GFI,LED DRIVER ADJ TIMER 467054 SD51375 1060.6266 REPAIRS-BUILDING MUNICIPAL BLDG&GROUNDS MN1 818.47 31878 6/14/2024 152514 MEGA BEER LLC 576.00 BEER#3 00052423 466986 11286 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 300.00 THC#3 00052423 466984 11501 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 715.80 BEER#3 00052423 466985 11501 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,591.80 31879 6/14/2024 101749 MET-CON CONSTRUCTION,INC. 7,741.55 SO.SHELTER COLUMBARIUM PMT#2 466761 20240529 5605.6740 2022150G CAPITAL OUTLAY-MACH/EQ/OTHER CEMETERY 7,741.55 31880 6/14/2024 156194 METRO ALARM&LOCK 3.00- LIQ3 SALES TAX ADJUST 467081 53801 5095.6249 OTHER CONTRACTUAL SERVICES LIQUOR#3 OPERATIONS 3.00 LIQ3 SALES TAX ADJUST 467081 53801 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 259.50 LIQ3 ALARM-3RD QTR 467081 53801 5095,6249 OTHER CONTRACTUAL SERVICES LIQUOR#3 OPERATIONS 409.95 MOVE CELLCOM TO NEW STATION 467072 84342 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 669.45 31881 6/14/2024 100311 METRO COUNCIL ENVIRONMENTAL SV 332,335.32 WASTEWATER SVC-JULY 466760 1173617 5380,6317 METRO WASTE CONTROL PAYMENT SEWER LIFT STN REPAIR&MNTC 332,335.32 31882 6/14/2024 100609 MGX EQUIPMENT SERVICES LLC 27,264.00 DUMP BOX TRUCK 245 467069 ESA0015101 7430.1750.120 TRANSPOR EQUIPMNT-10 YRS VERF-PARK MAINT BAL SHEET 27,264.00 31883 6/14/2024 157282 MOOSE LAKE BREWING CO 54.00 BEER#2 00052865 466987 21003 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 54.00 31884 6/14/2024 100348 MTI DISTRIBUTING CO 5,198.83 EQUIP REPAIR CLAIM#293070 467025 142150600 7205.6235 CONSULTANT SERVICES INSURANCE CLAIMS 124.86 PARTS SHIPPING 466743 143120600 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 102.03 IRRIGATION PARTS 467085 143158400 2243.6215 EQUIPMENT-PARTS GOLF IRRIGATION MAINTENANCE 5,425.72 31885 6/14/2024 157945 NICHOLS,NOEL i R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 I Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31885 6/14/2024 157945 NICHOLS,NOEL Continued... 54.27 MAY MILEAGE-NICHOLS 466758 20240524 5005,6277 MILEAGE/AUTO ALLOWANCE LIQUOR GENERAL OPERATIONS 54,27 31886 6/14/2024 137344 NOW MICRO INC 2,815.00 NEW COMPUTER FOR SQUAD 467060 IV548090 1210.6730 CAPITAL OUTLAY-TRANSPORTATION POLICE FIELD OPERATIONS/PATRO 2,815.00 31887 6/14/2024 157610 PETERSON COUNSELING AND CONSULTING LLC 405.00 PD MENTAL HEALTH SUPPORT MAY 467063 20240531 7205,6235 CONSULTANT SERVICES INSURANCE CLAIMS 405.00 31888 6/14/2024 141723 PRECISE MRM LLC 609.00 PLOW TRUCK GPS(29) 467024 IN2001049084 1665.6249 OTHER CONTRACTUAL SERVICES STREET SNOW&ICE MATERIALS 609.00 31889 6/14/2024 150718 PRO-TEC DESIGN,INC 1,074.42 RPL CARD READERS CMF 467046 114606 1540.6266 REPAIRS-BUILDING CMF BUILDINGS&GROUNDS MNTC 1,074.42 31890 6/14/2024 154517 SHAKOPEE BREWHALL 180.00 BEER#1 00052616 466993 3687 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 180.00 31891 6/14/2024 100829 SHAMROCK GROUP INC 58.25 NO TAX#2 00052880 466997 3020980 5055,6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 260.70 NO TAX#1 00052880 466994 3021667 5015,6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 57.12 NO TAX#2 00052880 466998 3021668 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 179.44 NO TAX#3 00052880 467001 3021669 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 74,06 NO TAX#2 00052880 466999 3025084 5055,6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 93,30 NO TAX#3 00052880 467003 3025782 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 189.92 NO TAX#1 00052880 466995 3025788 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 95.74 NO TAX#2 00052880 467000 3027262 5055.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 156.04 NO TAX#3 00052880 467002 3028207 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 112.68 NO TAX#1 00052880 466996 3028683 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,277.25 31892 6/14/2024 158542 STRATUS BUILDING SOLUTIONS OF ST PAUL 5.31- GOLF SALES TAX ADJUST 466702 11527 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 5.31 GOLF SALES TAX ADJUST 466702 11527 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 459,53 BUILDING CLEANING APR 466702 11527 2215.6240 • CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31892 6/14/2024 158542 STRATUS BUILDING SOLUTIONS OF ST PAUL Continued... 459.53 31893 6/14/2024 118481 SUREFITTERS 3,693.54 NEW CSO TRUCK BUILD-#961 467058 76278 7400.1750.096 TRANSPOR EQUIPMNT-8 YRS VERF-POLICE BAL SHEET 3,693.54 31894 6/14/2024 154863 TALKING WATERS BREWING CO LLC 430,00 BEER#3 00052663 467004 4198 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 430.00 31895 6/14/2024 158494 TJ DVORAK MECHANICAL 150.00 REDWOOD BACKFLOW TEST 467105 20240601 1930.6269 REPAIRS-OTHER REDWOOD CC 150.00 31896 6/14/2024 100471 TOLL GAS&WELDING SUPPLY .91- GOLF USE TAX 467091 40194697 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF .91 GOLF USE TAX 467091 40194697 2240.6229 GENERAL SUPPLIES GOLF EQUIPMENT MAINTENANCE 13.18 WEDLING SUPPLIES 467091 40194697 2240.6229 GENERAL SUPPLIES GOLF EQUIPMENT MAINTENANCE 13.18 31897 6/14/2024 101213 TRAFFIC CONTROL CORPORATION 34,471,00 TRAFFIC SIGNAL CABINET 467033 150895 2027,6235 2023107R CONSULTANT SERVICES ROAD ESCROW 34,471.00 31898 6/14/2024 100486 TWIN CITY GARAGE DOOR CO 2,001.06 RPL SPRINGS STR BAY A3 467047 Z275624 1540.6266 REPAIRS-BUILDING CMF BUILDINGS&GROUNDS MNTC 2,001.06 31899 6/14/2024 101587 TWIN CITY WATER CLINIC INC 550,00 WATER TESTING 467038 20506 2027,6810 2024101G CONSTRUCTION IN PROGRESS ROAD ESCROW 550.00 ' 31900 6/14/2024 101123 USA BLUE BOOK 18.56 MARKING FLAGS 466718 INV00375067 5375.6229 GENERAL SUPPLIES SEWER MAINTENANCE AND REPAIF 18.56 MARKING FLAGS 466718 INV00375067 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 864.95 VALVE ACTUATOR REPAIR 467029 INV00377869 5325.6215 EQUIPMENT-PARTS WATER TREATMENT FCLTY MNTC/R 902.07 31901 6/14/2024 142614 USA SAFETY SUPPLY CORP 81.47 %STOCK SEASONAL SHIRTS 467022 162606 1520.6229 GENERAL SUPPLIES NATURAL RESOURCES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31901 6/14/2024 142614 USA SAFETY SUPPLY CORP Continued... 162.92 %STOCK SEASONAL SHIRTS 467022 162606 1510.6229 GENERAL SUPPLIES PW ENGINEERING&TECHNICAL 325.84 %STOCK SEASONAL SHIRTS 467022 162606 1600.6229 GENERAL SUPPLIES STREET MANAGEMENT 162,92 %STOCK SEASONAL SHIRTS 467022 162606 5365.6229 GENERAL SUPPLIES SEWER MGMT/REPORTS/DATA ENT 162.92 %STOCK SEASONAL SHIRTS 467022 162606 5305.6229 GENERAL SUPPLIES WATER MGMT/REPORT/DATA ENTR' 896.07 31902 6/14/2024 155941 UTILITY CONSULTANTS INC 832.95 WATER SYSTEM TESTING MAY 467053 120294 5325.6249 OTHER CONTRACTUAL SERVICES WATER TREATMENT FCLTY MNTC/R 832.95 31903 6/14/2024 100496 VAN PAPER CO 604.56 BAGS#1 00008795 467005 73847 5025.6229 GENERAL SUPPLIES LIQUOR#1 OPERATIONS 6.05- DISCT#1 00008795 467006 73847 5025.6333 GENERAL-CASH DISCOUNTS LIQUOR#1 OPERATIONS 306.10 BAGS#2 00008795 467007 74016 5065.6229 GENERAL SUPPLIES LIQUOR#2 OPERATIONS 3.06- DISCT#2 00008795 467008 74016 5065.6333 GENERAL-CASH DISCOUNTS LIQUOR#2 OPERATIONS 901.55 31904 6/14/2024 158620 VENN BREWING COMPANY 500.00 BEER#1 00052964 467009 6412 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 186,66- CMBEER#1 00052964 467010 6412 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 279.00 LIQ#3 00052964 467011 6448 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 592.34 31905 6/14/2024 137762 WSB&ASSOCIATES INC 1,625.00 CITY HALL POND FEASIBILITY 466755 R0233820008 5505.6235 2024108R CONSULTANT SERVICES STORM DRAIN MNTC/RPR/SUMPS 1,625.00 31906 6/14/2024 100528 ZIEGLER INC 3,742.85 EGR REPAIR#351 467023 SI000491646 1630.6265 REPAIRS-EQUIPMENT STREET EQUIPMENT MAINTENANCI 3,742.85 31907 6/14/2024 100529 ZINCK,JAMES R 62.98 MAY MILEAGE-ZINCK 466717 20240531 2205.6277 MILEAGE/AUTO ALLOWANCE GOLF MANAGEMENT 62.98 319888 6/12/2024 160877 ERICKSON,TYLER 32.71 MAY MILEAGE-ERICKSON 467112 29240531 1030.6277 MILEAGE/AUTO ALLOWANCE INFORMATION TECHNOLOGY 32.71 319889 6/12/2024 152066 3 GUYS SEWING R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 4/8/2024 - 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319889 6/12/2024 152066 3 GUYS SEWING Continued... 60.00 NEW CSO UNIFORMS 466735 11160 1210.6281 UNIFORM/CLOTHING ALLOWANCE POLICE FIELD OPERATIONS/PATRO 60.00 319890 6112/2024 153409 56 BREWING LLC 122.67 BEER#1 00052517 466779 5626180 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 122.67 319891 6/12/2024 147492 ACUSHNET COMPANY 3.90- GOLF DISCOUNT 467092 918203777 2260.6423 GOLF-CASH DISCOUNT GOLF PRO SHOP MERCH SALES 195.00 FJ SPECIAL ORDER-OTTERSON 467092 918203777 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 191,10 319892 6/12/2024 153092 ADVANCED SYSTEMS INTEGRATION 29,784.52 FS 2 VIDEO SYSTEM 467018 3023 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 29.784.52 319893 6/12/2024 100958 ANCOM COMMUNICATIONS INC 1,882.00 STATION TONE REMOTE 467079 121767 4422.6740 2021170G CAPITAL OUTLAY-MACH/EQUIP/OTHE '21 FACILITIES CIP 1,882.00 319894 6/12/2024 100023 ANDERSEN INC,EARL F 950.00 TRAFFIC CONES 467021 1362441N 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER; 477.95 TEMPTRAFFICCONTROL-WINDMASTER 467030 1362871N 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER: 2,166,00 TRAFFIC DEVICES-BARRICADES 467031 1362921N 1680.6229 GENERAL SUPPLIES TRAFFIC SIGNS/SIGNALS/MARKER; 3,593.95 319895 6/12/2024 152566 APPLE CHRYSLER DODGE 1,153 60 DURANGO SQUAD ROTORS 467027 155794 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 1,153.60 319896 6/12/2024 125174 ARTISAN BEER COMPANY 27.20 BEER#2 SHORT PAID 00047806 466788 3659649A 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,930.95 BEER#1 00047806 466783 3682426 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 2,437.55 BEER#3 00047806 466795 3682427 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 770.80 BEER#2 00047806 466789 3682844 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 144.80 THC/CBD#2 00047806 466790 3682845 5055.6515 THC/CBD LIQUOR#2 STOCK PURCHASES 641.20 BEER#1 00047806 466785 3684300 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 725,00 THC#1 00047806 466784 3684301 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 435.00 BEER#2 00047806 466792 3684302 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 2,493.95 BEER#3 00047806 466796 3684303 5085.6530 BEER LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 • Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 4/8/2024 - 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319896 6/12/2024 125174 ARTISAN BEER COMPANY Continued... 585.20 THC/CBD#3 00047806 466797 3684304 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 2,547,60 BEER#1 00047806 466786 3685833 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 84.60 THC#1 00047806 466787 3685834 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 985.40 BEER#2 00047806 466793 3685835 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 184.50 THC/CBD#2 00047806 466794 3685836 5055,6515 THC/CBD LIQUOR#2 STOCK PURCHASES 1,586,90 BEER#3 00047806 466798 3685837 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 36.90 TAX#3 00047806 466799 3685838 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 120.00 THC/CBD#3 00047806 466800 3685839 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 192.64- CMBEER#1 00047806 466781 388398 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 20.04- CMBEER#2 00047806 466791 389566 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 29.04- CMBEER#1 00047806 466782 392513 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 15,495.83 319897 6/12/2024 153003 BESKE,DAN 89,78 TRAINING MILEAGE-BESKE 466727 20240416 1225,6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 89.78 319898 6/12/2024 150980 BONDESON,DOUG 60.30 BONDESON MILEAGE MAY 2024 467115 20240528 2012,6277 MILEAGE/AUTO ALLOWANCE CABLE TV JOINT POWERS 60.30 319899 6/12/2024 161807 BOYER TRUCKS-SAVAGE 9,047.45 HEAD GASKET REPAIR#4984 467056 95S3985 1350,6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 9,047.45 319900 6/12/2024 100296 BREAKTHRU BEVERAGE MIN-BEER 13,553.35 BEER#2 00000105 466832 115753942 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,038.60 BEER#1 00000105 466810 115842193 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 27,445.30 BEER#3 00000105 466849 115865174 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 245.80 BEER#3 00000105 466850 115865175 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 235,00 BEER#3 00000105 466851 115865176 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 4,435,95 BEER#2 00000105 466835 115865177 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 128.50 TAX#2 00000105 466836 115865178 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 382.90 TAX#1 00000105 466811 115865179 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES . 27,040.25 BEER#1 00000105 466812 115865180 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 4,083.75 BEER#1 00000105 466814 115954568 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 784.00 BEER#3 00000105 466853 115979123 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 784.00 BEER#1 00000105 466816 115979124 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 19,573.60 BEER#3 00000105 466852 115980369 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 884.15 TAX#3 00000105 466854 115980370 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319900 6/12/2024 100296 BREAKTHRU BEVERAGE MIN-BEER Continued... 15,057.00 BEER#2 00000105 466842 115980371 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 192.85 TAX#2 00000105 466843 115980372 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 472.50 LIQ#2 00000105 466844 115980373 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 244.50 TAX#1 00000105 466819 115980374 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 33,660.50 BEER#1 00000105 466820 115980375 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 52.10- CMBEER#1 00000105 466821 115980375 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 893.00 LIQ#1 00000105 466822 115980376 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 176.00 TAX#1 00000105 466823 115980608 5015,6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 196.00 BEER#1 00000105 466824 115980609 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 2,667.20 BEER#3 00000105 466858 116087724 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 26.15- CMBEER#3 00000105 466859 116087724 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 184.80 TAX#3 00000105 466860 116087725 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 4,099.55 BEER#2 00000105 466847 116087726 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 57.60 TAX#2 00000105 466848 116087727 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 142.00 BEER#1 00000105 466826 116090410 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 8,126.97 BEER#1 00000105 466829 116090603 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 176.30- CMBEER#1 00000105 466830 116090603 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 30.80 TAX#1 00000105 466831 116090604 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 7.12- CMBEER#2 00000105 466833 412270264 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 77.20- CMBEER#2 00000105 466834 412284658 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 13.60- CMBEER#1 00000105 466808 412284660 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 108.80- CMBEER#1 00000105 466809 412284661 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 19.60- BEER#1 00000105 466813 412299283 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 6.40- CMBEER#1 00000105 466815 412307333 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 560.10- CMBEER#3 00000105 466855 412313092 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 6.75- CMBEER#2 00000105 466837 412313093 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 12.40- CMBEER#2 00000105 466838 412313094 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 13.20- CMBEER#2 00000105 466839 412313095 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 423.25- CMBEER#1 00000105 466817 412316546 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 60.00- CMBEER#1 00000105 466818 412316547 5015,6530 BEER LIQUOR#1 STOCK PURCHASES 24.80- CMBEER#2 00000105 466840 412318696 • 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 923.90- CMBEER#2 00000105 466841 412318697 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 324.50- CMBEER#3 00000105 466856 41232189 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 30.80- CMTAX#3 00000105 466857 412332190 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 326.35- CMBEER#2 00000105 466845 412332192 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 39.20- CMBEER#2 00000105 466846 412332193 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 18.00- CMBEER#1 00000105 466825 412332194 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 381.35- CMBEER#1 00000105 466827 412332195 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 29.60- CMTAX#1 00000105 466828 412334873 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319900 6/12/2024 100296 BREAKTHRU BEVERAGE MIN-BEER Continued... 163,154.95 319901 6/12/2024 156687 BROKEN CLOCK BREWING COOPERATIVE 612.00 THC#1 00052795 466861 8824 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 612.00 319902 6/12/2024 100878 CHARTER COMMUNICATIONS 39.85 CMF CABLE TV-MAY 467110 175321001MAY24 1540.6237 TELEPHONE/PAGERS CMF BUILDINGS&GROUNDS MNTC 39.85 319903 6/12/2024 100282 CINTAS CORPORATION 2.13- LIQ3 USE TAX 467084 4194068112 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 2.13 LIQ3 USE TAX 467084 4194068112 5095.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#3 OPERATIONS 31.04 MATS&MOPS 467084 4194068112 5095.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#3 OPERATIONS 61.40 CARPET RUNNERS 466736 4194083117 1060.6240 CLEANING SERVICE/GARBAGE REMOVMUNICIPAL BLDG&GROUNDS MN1 92.44 319904 6/12/2024 113504 CINTAS FIRST AID&SAFETY 69.24 1ST AID RESTOCK MC 466734 5213371586 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 69.24 319905 6/12/2024 101344 CIT GROUP,THE 193 36 RESALE 467087 70944961 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 193.36 319906 6/12/2024 130960 COLDSPRING GRANITE COMPANY 225.00 BOULDER PHOTO-HERBER 466733 R12217899 5605.6326 CREMATION BOULDER CEMETERY 225.00 319907 6/12/2024 142662 CONVENTION&VISITORS BUREAU 8,625.08 LODGING TAX-APRIL 2024 466762 20240605 7005.6319 REIMBURSEMENT OF REV COLL FOR LODGING TAX 8,625.08 319908 6/12/2024 122019 CROWN RENTAL-BURNSVILLE 30.00 AVSA FORKLIFT PROPANE 466741 4072755 5215.6212 MOTOR FUELS/OILS ARENA 1 EQUIPMENT MAINTENANC 30.00 PROPANE RENTAL FLOOR SCRUBBER 466744 4074045 5270.6212 MOTOR FUELS/OILS ARENA 2 EQUIPMENT MAINT-HAYE: 60.00 319909 6/12/2024 100114 CUB FOODS 52.68 TEA AND HOT CHOCOLATE 466723 202405311056 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319909 6/12/2024 100114 CUB FOODS Continued... 52.68 319910 6/12/2024 143882 CULLIGAN 205.00 WATER SOFTENER LEASE 466774 157349250165MAY 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 24 205.00 319911 6/12/2024 156145 CYBER ADVISORS INC 2,250.00 VCISO MONTHLY SERVICES 467078 111946 1030.6235 CONSULTANT SERVICES INFORMATION TECHNOLOGY 2.250.00 319912 6/12/2024 100123 DAKOTA COUNTY FINANCIAL SERVIC 7,625.48 SIGNAL MAINT-DAKOTA CO.1ST QT 467044 5502090 1680.6249 OTHER CONTRACTUAL SERVICES TRAFFIC SIGNS/SIGNALS/MARKER: 7,625.48 319913 6/12/2024 159121 DANGEROUS MAN BREWING CO 67.50 THC/CBD#2 00052995 466942 3792 5055.6515 THC/CBD LIQUOR#2 STOCK PURCHASES 465.00 BEER#3 00052995 466943 3824 5085,6530 BEER LIQUOR#3 STOCK PURCHASES 312.00 BEER#1 00052995 466941 4041 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 844.50 319914 6/12/2024 100137 DELEGARD TOOL CO 179 28 O@ SENSOR SOCKET SETS 466722 3935981 1530.6211 SMALL TOOLS&EQUIPMENT FLEET&BUILDINGS-CMF 179.28 319915 6/12/2024 152830 DVS RENEWAL 15.25 POL REGISTER VEHICLE#935 467089 20240604 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 15.25 POL REGISTER VEHICLE#934 467089 20240604 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 15.25 POL REGISTER VEHICLE#931 467090 20240610 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 45.75 319916 6/12/2024 161629 EHMKE,APRIL 153.00 JUVENILE CONF-DULUTH-EHMKE 466728 20240528 1225.6278 SUBSISTENCE ALLOWANCE POLICE TRAINING 153.00 319917 6/12/2024 157140 ELM CREEK BREWING COMPANY 224.50 BEER#2 00052850 466944 6624 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 74.99- CMBEER#2 00052850 466945 6624 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 149.51 , R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319918 6/12/2024 160898 EMERALD ELEMENTS Continued... 2,181.00 THC/CBD#3 00053001 466946 1365 5085,6515 THC/CBD LIQUOR#3 STOCK PURCHASES 2,181.00 319919 6/12/2024 136028 GEAR GRID CORPORATION 11,136.00 FS 2 GEAR GRID LOCKERS 467020 244131N 4422.6740 2021170G CAPITAL OUTLAY-MACH/EQUIP/OTHE '21 FACILITIES CIP 11,136.00 319920 6/12/2024 161157 GLOBAL RESERVE LLC 712.00 THC/CBD#1 00053020 466948 9459 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 548.00 THC/CBD#1 00053020 466947 9687 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 1,260.00 319921 6/12/2024 137790 GOVERNMENTJOBS.COM INC 9,201.01 ONLINE RECRUITMENT/APP SYSTEM 466751 INV42903 1020.6308 SOFTWARE SUBSCRIPTIONS HUMAN RESOURCES 9,201,01 319922 6/12/2024 153200 GRANICUS 695.00 MEETING WEBSTREAMING JUNE 466748 184299 4817.6235 CONSULTANT SERVICES CABLE TV-SPECIAL REV FUND 695.00 319923 6/12/2024 100314 GREAT LAKES COCA-COLA DISTRIBU 624.30 TAX#3 00000122 466949 41423811019 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 624.30 319924 6/12/2024 101169 HAWKINS,INC. 2,291.10 WTP CHEMICALS 467028 6762381 5325,6214 CHEMICALS WATER TREATMENT FCLTY MNTC/F 2,291,10 319925 6/12/2024 100925 HEMPHILL,KRISTIN 67.34 MILEAGE JAN-MAY-HEMPHILL 467116 20240528 1825.6277 MILEAGE/AUTO ALLOWANCE REC SUMMER PLAYGROUND ACTIV 67.34 319926 6/12/2024 153022 HENDRICKSON,JAMES P 32.00 WATER EXAM FEE-HENDRICKSON 466729 20240528A 5305.6280 DUES&SUBSCRIPTIONS WATER MGMT/REPORT/DATA ENTR' 32.00 319927 6/12/2024 100231 HOHENSTEINS INC 17.55- CMBEER#3 00005574 466960 717862 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 1,239.70 BEER#2 00005574 466955 718012 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 13.50- CMTHC#3 00005574 466961 718126 5085,6515 THC/CBD LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319927 6/12/2024 100231 HOHENSTEINS INC Continued... 1,849.35 BEER#3 00005574 466962 718126 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 25.50 TAX#3 00005574 466963 718126 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 2,899.50 THC#1 00005574 466950 718185 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 577,35 BEER#1 00005574 466951 718185 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 323.60 BEER#1 00005574 466952 719808 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 666.00 THC/CBD#2 00005574 466956 719830 5055.6515 THC/CBD LIQUOR#2 STOCK PURCHASES 36.00 BEER#2 00005574 466957 719830 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 1,155,50 THC#3 00005574 466964 719916 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 612.75 BEER#3 00005574 466965 719916 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 67.50 TAX#3 00005574 466966 719916 5085,6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 67.50 THC/CBD#2 00005574 466958 722180 5055.6515 THC/CBD LIQUOR#2 STOCK PURCHASES 623.00 BEER#2 00005574 466959 722180 5055.6530 BEER LIQUOR#2 STOCK PURCHASES 453.00 THC#3 00005574 466967 722239 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 1,318.95 BEER#3 00005574 466968 722239 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 154.50 TAX#3 00005574 466969 722239 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 2,138.65 BEER#1 00005574 466953 722260 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 27.00 TAX#1 00005574 466954 722260 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 14,204,30 319928 6/12/2024 158334 INSIGHT BREWING CO 337.45 BEER#1 00052942 466974 15066 5015.6530 BEER LIQUOR#1 STOCK PURCHASES 590.00 THC#1 00052942 466975 15066 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 1,250.00 THC/CBD#3 00052942 466976 15067 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 124.55 BEER#3 00052942 466977 15220 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 539.50 BEER#3 00052942 466978 15393 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2,841.50 319929 6/12/2024 157514 INTERNATIONAL ASSOC OF FIRE CHIEFS 699.00 FRI CONF-DALLAS NELSON 466750 38937588 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 699.00 FRI CONF-DALLAS KARNICK 466750 38937588 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 1,398.00 319930 6/12/2024 145922 KLAUSLER,TIMOTHY WILLIAM 83.08 KLAUSLER MILEAGE MAY 2024 467114 20240530 2012.6277 MILEAGE/AUTO ALLOWANCE CABLE TV JOINT POWERS 83.08 319931 6/12/2024 151278 KLINE,HARRY 76.38 KLINE MILEAGE MAY 2024 467113 20240531 2012.6277 MILEAGE/AUTO ALLOWANCE CABLE TV JOINT POWERS 76.38 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319932 6/12/2024 161278 LEXISNEXIS RISK SOLUTIONS FL INC Continued... 800.00 ACCUPRINT FEB 467059 704229920240229 1210.6308 SOFTWARE SUBSCRIPTIONS POLICE FIELD OPERATIONS/PATRO 800.00 ACCUPRINT MARCH 467061 704229920240331 1210.6308 SOFTWARE SUBSCRIPTIONS POLICE FIELD OPERATIONS/PATRO 800.00 ACCUPRINT APR 467062 704229920240430 1210.6308 SOFTWARE SUBSCRIPTIONS POLICE FIELD OPERATIONS/PATRO 2,400.00 319933 6/12/2024 100309 MENARDS 135.95 WHEATON PONDS ANTENNA PARTS 466720 73114 5506.6215 EQUIPMENT-PARTS STORM LIFT STN MNTC/RPR 104.98 HITCH FOR CAMERA TRAILER 466719 73200 5390.6215 EQUIPMENT-PARTS SWR EQUIP/VEHICLE MISC MNTC/R 74.94 CAMERA VAN RUBBER GLOVES 466721 73324 5375.6229 GENERAL SUPPLIES SEWER MAINTENANCE AND REPAIF 2.69 LOCK FOR KELLEY ELEC BOX 466769 73480 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 8.99 LOCK FOR KELLEY ELEC BOX 466768 73490 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 1.64- LIQ3 USE TAX 467080 73538 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 1.64 LIQ3 USE TAX 467080 73538 5095.6229 GENERAL SUPPLIES LIQUOR#3 OPERATIONS 23.88 WATER SOFTENER PELLETS 467080 73538 5095.6229 GENERAL SUPPLIES LIQUOR#3 OPERATIONS 68.51 UTILITY BLADES&MULCH 466766 73558 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 250.57 FAC CHANNEL GRATES,MISC 467106 73560 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 7.98 ATHLETIC FIELD SUPPLIES 466767 73635 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENANI 21.99 FAC SUPPLIES 467107 73705 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 700.48 319934 6/12/2024 158120 MY PICKLEBALL COACH 907.50 PICKLEBALL INSTRUCTI.4/24-5/22 466754 53024 1855.6249 OTHER CONTRACTUAL SERVICES REC FOOTBALL&SOCCER 907.50 319935 6/12/2024 100995 NAPA AUTO PARTS 17.41 WIRE LOOM 466775 5763933553 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 17.41 WIRE LOOM 466775 5763933553 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 17,42 WIRE LOOM 466775 5763933553 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 17.42 WIRE LOOM 466775 5763933553 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 17.42 WIRE LOOM 466775 5763933553 5390.6215 EQUIPMENT-PARTS SWR EQUIP/VEHICLE MISC MNTC/R 17.42 WIRE LOOM 466775 5763933553 5345.6215 EQUIPMENT-PARTS WATER EQUIP/VEHICLE/MISC MNTC 104.50 319936 6/12/2024 157856 OLD WORLD CANNING CO 479.00 TAX#1 00052888 466988 10140 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 479.00 319937 6/12/2024 161709 OSTVIG TREE CARE 325.20 HAZARD TREE REMOVAL 466742 9857 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 325.20 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319937 6/12/2024 161709 OSTVIG TREE CARE Continued... 319938 6/12/2024 100374 PEPSI-COLA COMPANY 577.50 TAX#1 00002171 466989 29482661 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 577.50 319939 6/12/2024 101500 PREMIUM WATERS INC 23.79 WATER 467088 310130582 2215.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 23,79 319940 6/12/2024 153484 PRYES BREWING COMPANY LLC 168,50 BEER#3 00052530 466990 76707 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 168,50 319941 6/12/2024 101797 RCM SPECIALTIES INC 211.86 ASPHALT EMULSION OIL 466732 9571 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 211.86 319942 6/12/2024 149126 RED BULL DISTRIBUTION COMPANY 442 42 TAX#1 00052064 466991 5011243089 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 180 70 TAX#2 00052064 466992 5011336071 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 623 12 319943 6/12/2024 155429 SAAFE,LLC 16,013.00 HAYES ARENA BLEACHER TOPS 467067 1253 2308.6740 PR230032 CAPITAL OUTLAY-MACH/EQUIP/OTHE HAYES ARENA 16,013.00 319944 6/12/2024 100432 SEH ENGINEERS 3,318.58 LIGHTING UPGRADES 467032 465765 5805.6735 2024107R CAPITAL OUTLAY-OTHER IMPROVEME STREET LIGHT UTILITY FUND 3,318,58 319945 6/12/2024 161829 SOUTH METRO CHRISTIAN HOME EDUCATORS 312,00 REFUND CANCELLED RESERVATION 466753 67822865 1000.2410 CUSTOMER DEPOSITS GENERAL FUND BALANCE SHEET 312.00 319946 6/12/2024 129556 T-MOBILE USA 165.00 PHONE TRACE FOR INV 466730 9568807550 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 165.00 319947 6/12/2024 100495 VALLEY POOLS&SPAS 50.34 PLUMBING 467100 1270136 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 4/8/2024 -. 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319947 6/12/2024 100495 VALLEY POOLS&SPAS Continued... 50.34 319948 6/12/2024 100839 VALLEY-RICH COMPANY INC 6,217.05 REPLACEMENT HYDRANT INSTALL 466747 33212 5330.6269 REPAIRS-OTHER WTR MAIN/HYDRANT/CURB STOP N 6,217.05 319949 6/12/2024 152720 VERIZON 1,421.25 GPS FOR FLEET(75) 467049 630000060113 1540.6237 TELEPHONE/PAGERS CMF BUILDINGS&GROUNDS MNTC 1,421.25 319950 6/12/2024 100631 VERIZON WIRELESS 80.03 SW METRO SWAT LINES 467099 9965115053 1272,6237 TELEPHONE/PAGERS POLICE DAK CTY MAAG TEAM 80.03 319951 6/12/2024 100516 WESTWOOD SPORTS INC 7,772.52 SOFTBALLS 466752 1989A 1850,6229 GENERAL SUPPLIES REC SOFTBALL 7,772.52 319952 6/12/2024 100363 XCEL ENERGY 205.83 POL GUN RANGE ELECTRIC 466740 5158758142MAY24 1255.6255 UTILITIES-ELECTRIC POLICE GUN RANGE 205.83 20240441 4/8/2024 120679 U S BANK P CARD 36.34- POL SALES TAX ADJUST 466715 240007740870000 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 11088404 36.34 POL SALES TAX ADJUST 466715 240007740870000 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 11088404 483.57 HOLSTERS 466715 240007740870000 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 11088404 Supplier 160883 BLADETECH HOLSTER(PCARD) 2,145.00 PAYROLL CNF-NASHVILLE HATTOUNI 465842 240095840823007 1020.6276 SCHOOLS/CONFERENCES/EXP OTHERHUMAN RESOURCES 57166771 Supplier 159164 PAYROLLORG(PCARD) 4.84- POL SALES TAX ADJUST 465900 240113440880000 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 47597699 4.84 POL SALES TAX ADJUST 465900 240113440880000 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 47597699 64.64 EARBUDS FOR RECORDS STAFF 465900 240113440880000 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 47597699 Supplier 140339 AMAZON.COM(PCARD) R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 4/8/2024 — 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240441 4/8/2024 120679 U S BANK P CARD Continued... 15.99 SPARTAN CAMERA DATA 465911 240113440880000 1200.6237 TELEPHONE/PAGERS POLICE MANAGEMENT 59761068 Supplier 155691 SPARTAN CAMERA(PCARD) 26,35 NOTARY STAMP-J.LATHROP 465949 240113440950000 5605.6229 GENERAL SUPPLIES CEMETERY 38141185 Supplier 154090 NOTARYSTAMP.COM(PCARD) 1,878,09 FOOD FOR DEPARTMENT TRAINING 465951 240133940950003 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 87329657 80.20 RASCALS LUNCH DAKOTA COUNTY BO 465941 240133940950003 1400.6275 SCHOOLS/CONFERENCES/EXP LOCAL INSPECTIONS MANAGEMENT 87329921 Supplier 148111 RASCALS CATERING(PCARD) 95.67 RANGE-SPEEDLOADERS 465880 240494540850000 1255.6229 GENERAL SUPPLIES POLICE GUN RANGE 01886746 Supplier 161541 SP RRSSPEEDLOADERS(PCARD) 922.25 LIFEGUARD SUITS(47) 465910 240494540880000 1940.6281 UNIFORM/CLOTHING ALLOWANCE AQUATIC SWIM CENTER 04640550 Supplier 132442 SWIMOUTLET.COM(PCARD) 216.95 SAFETY SUPPLIES 465837 240552340828725 1720.6281 UNIFORM/CLOTHING ALLOWANCE PARK GROUNDS MAINTENANCE 23479527 Supplier 141058 AHLBORN EQUIPMENT(PCARD) 229.98 ANALYST CONF-LAS VEGAS-THIELEN 465938 240552340937006 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 31669019 Supplier 127947 SUN COUNTRY AIRLINES(PCARD) 98,28 SHOE SHINE MACHINE PARTS 465879 241164140850676 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 48375245 Supplier 161538 COMFORTHOUSE(PCARD) .88- REC SALES TAX ADJUST 465887 241374640881002 1700.6229 GENERAL SUPPLIES PARK&RECREATION MANAGEMEN 45824799 ,88 REC SALES TAX ADJUST 465887 241374640881002 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 45824799 11.77 NAME TAGS FOR DEPT.MEETING 465887 241374640881002 1700.6229 GENERAL SUPPLIES PARK&RECREATION MANAGEMEN 45824799 123 86 BOARDS FOR NEIGHBORHOOD MEETIN 465909 241374640891002 2027.6229 2024104R GENERAL SUPPLIES ROAD ESCROW 64782059 3.65- PK SALES TAX ADJUST 465920 241374640911005 1710.6229 GENERAL SUPPLIES PARK MAINTENANCE MANAGEMEN 07397539 3.65 PK SALES TAX ADJUST 465920 241374640911005 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 07397539 48.62 FOLDERS FOR SEASONAL HANDBOOKS 465920 241374640911005 1710.6229 GENERAL SUPPLIES PARK MAINTENANCE MANAGEMEN R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240441 4/8/2024 120679 U S BANK P CARD Continued... 07397539 Supplier 100577 OFFICE MAX(PCARD) 2.23- GOLF SALES TAX ADJUST 465841 241640740830912 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 44115214 2.23 GOLF SALES TAX ADJUST 465841 241640740830912 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 44115214 39.19 N/A 465841 241640740830912 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 44115214 Supplier 100463 TARGET STORES(PCARD) 15.07 SHIPPED WRONG PART BACK 465894 241640740870692 1330.6238 POSTAGE/UPS/FEDEX FIRE OPERATIONS 22801969 1.80- POL SALES TAX ADJUST 465899 241640740870692 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 23026012 1.80 POL SALES TAX ADJUST 465899 241640740870692 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 23026012 23.94 TRAINING SUPPLIES 465899 241640740870692 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 23026012 Supplier 143773 FEDEX OFFICE(PCARD) 23.47 3-28 DEPT.STAFF MTG POP 465890 241640740870912 1700.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK&RECREATION MANAGEMEN 36581080 1.29- REC SALES TAX ADJUST 465889 241640740870912 1700.6229 GENERAL SUPPLIES PARK&RECREATION MANAGEMEN 38603684 1.29 REC SALES TAX ADJUST 465889 241640740870912 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 38603684 17.16 3-28 STAFF MTG PLATES NAPKINS 465889 241640740870912 1700.6229 GENERAL SUPPLIES PARK&RECREATION MANAGEMEN 38603684 166.50 SERVING DISHES F&W TASTING 465931 241640740920912 5000.2530 WINE CLUB LIQUOR BALANCE SHEET 47708600 Supplier 100463 TARGET STORES(PCARD) 1,079.40 TRAINING SUPPLIES 465913 242236940890300 1225.6229 GENERAL SUPPLIES POLICE TRAINING 42238263 Supplier 158320 BLUE SHIELD TACTICAL SYST(PCARD) 43.21 HOME&GARDEN SHOW CANDY 465831 242263840834000 1400.6229 GENERAL SUPPLIES INSPECTIONS MANAGEMENT 00003283 59.22 LCW MEETING-COOKIES,MISC 465832 242263840853603 5505.6229 GENERAL SUPPLIES STORM DRAIN MNTC/RPR/SUMPS 73514324 2.76- REC SALES TAX ADJUST 465888 242263840884000 1700.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK&RECREATION MANAGEMEN 01030256 2.76 REC SALES TAX ADJUST 465888 242263840884000 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 24 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240441 4/8/2024 120679 U S BANK P CARD Continued... 01030256 36.68 AVCC KLEENEX,LYSOL 465888 242263840884000 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 01030256 42.44 3-28 DEPT.STAFF MTG FOOD 465888 242263840884000 1700.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK&RECREATION MANAGEMEN 01030256 6.04 NR MEMBERSHIP-BERGER 465914 242263840904000 1520.6280 DUES&SUBSCRIPTIONS NATURAL RESOURCES 04833637 .56- UTIL SALES TAX ADJUST 465944 242263840954000 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 06228575 .56 UTIL SALES TAX ADJUST 465944 242263840954000 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 06228575 24.36 CANDY FOR HOME&GARDEN SHOW 465944 242263840954000 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 06228575 24.36 CANDY FOR HOME&GARDEN SHOW 465944 242263840954000 5375.6229 GENERAL SUPPLIES SEWER MAINTENANCE AND REPAIF 06228575 Supplier 149714 SAMS CLUB(PCARD) 68.44 CHAPLAIN MEETING LUNCH 465912 242697940895007 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 87176541 Supplier 137112 JIMMY JOHNS(PCARD) 35.26- POL SALES TAX ADJUST 465940 242707440949000 1255.6229 GENERAL SUPPLIES POLICE GUN RANGE 14488377 35 26 POL SALES TAX ADJUST 465940 242707440949000 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 14488377 469,16 RANGE TARGETS 465940 242707440949000 1255.6229 GENERAL SUPPLIES POLICE GUN RANGE 14488377 Supplier 153865 ACTION TARGETS(PCARD) 14.06- UTIL SALES TAX ADJUST 465943 242753940940573 5380.6215 EQUIPMENT-PARTS SEWER LIFT STN REPAIR&MNTC 91022326 14.06 UTIL SALES TAX ADJUST 465943 242753940940573 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 91022326 157.76 CO-AXIAL CABLE LIFT#4 SCADA 465943 242753940940573 5380.6215 EQUIPMENT-PARTS SEWER LIFT STN REPAIR&MNTC 91022326 Supplier 155973 MOBILE RADIO ENGINEERING(PCARD) 100.39 FOOD FOR DEPARTMENT TRAINING 467083 243160540955483 1200,6229 GENERAL SUPPLIES POLICE MANAGEMENT 23616854 Supplier 125992 SHELL OIL(PCARD) 2.32- GOLF SALES TAX ADJUST 465875 243323940860000 2240.6211 SMALL TOOLS&EQUIPMENT GOLF EQUIPMENT MAINTENANCE 17511018 2.32 GOLF SALES TAX ADJUST 465875 243323940860000 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 25 Council Check Register by Invoice&Summary 4/8/2024 « 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240441 4/8/2024 120679 U S BANK P CARD Continued... 17511018 201.79 DRILL BITS,CHOP SAW CUT 465875 243323940860000 2240.6211 . SMALL TOOLS&EQUIPMENT GOLF EQUIPMENT MAINTENANCE 17511018 Supplier 156704 COREMARK METALS(PCARD) 299.36 DISHWASHER REPAIR 465881 243323940870000 5095.6265 REPAIRS-EQUIPMENT LIQUOR#3 OPERATIONS 15522222 373,78 DISHWASHER REPAIR 465882 243323940870000 5095.6265 REPAIRS-EQUIPMENT LIQUOR#3 OPERATIONS 15594734 206.46 DISHWASHER REPAIR 465929 243323940930000 5095.6265 REPAIRS-EQUIPMENT LIQUOR#3 OPERATIONS 16080701 Supplier 158306 GENERAL PARTS(PCARD) 18.48- GOLF USE TAX 465946 243773540960000 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 03576239 18.48 GOLF USE TAX 465946 243773540960000 2240.6211 SMALL TOOLS&EQUIPMENT GOLF EQUIPMENT MAINTENANCE 03576239 268.75 EQUIPMENT MOVER 465946 243773540960000 2240.6211 SMALL TOOLS&EQUIPMENT GOLF EQUIPMENT MAINTENANCE 03576239 Supplier 161542 USA TOOLS(PCARD) 12.98 BREAK ROOM WATER REFILL 465907 244273340887302 5095.6229 GENERAL SUPPLIES LIQUOR#3 OPERATIONS 68205882 64.99 BADGING CAKE 465903 244273340887302 1300.6229 GENERAL SUPPLIES FIRE MANAGEMENT 68212680 Supplier 148071 CUB FOODS(PCARD) 84.99 M ENDRES RETIREMENT CAKE 465947 244273340947402 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 71457950 Supplier 150735 LUNDS&BYERLYS(PCARD) 2.28- UTIL SALES TAX ADJUST 465877 244310640850833 5345.6215 EQUIPMENT-PARTS WATER EQUIP/VEHICLE/MISC MNTC 41186848 2.28 UTIL SALES TAX ADJUST 465877 244310640850833 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 41186848 15.13 REPL GRINDER WHEELS 465877 244310640850833 5345.6215 EQUIPMENT-PARTS WATER EQUIP/VEHICLE/MISC MNTC 41186848 15.13 REPL GRINDER WHEELS 465877 244310640850833 5390.6215 EQUIPMENT-PARTS SWR EQUIP/VEHICLE MISC MNTC/R 41186848 17.76- UTIL SALES TAX ADJUST 465895 244310640870837 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP IV 47290242 17.76 UTIL SALES TAX ADJUST 465895 244310640870837 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 47290242 236.32 MONITOR FOR LCR INSPECTION 465895 244310640870837 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 26 Council Check Register by Invoice&Summary 4/8/2024 — 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240441 4/8/2024 120679 U S BANK P CARD Continued... 47290242 3.74- POL SALES TAX ADJUST 465922 244310640920837 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 04278340 3.74 POL SALES TAX ADJUST 465922 244310640920837 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 04278340 49.72 AUTISM ACCEPTANCE EVENT 465922 244310640920837 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 04278340 Supplier 140339 AMAZON.COM(PCARD) 575.00 IACA CNF LAS VEGAS THIELEN 465939 244310640937009 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 56096943 Supplier 161540 IACA(PCARD) 150.00 HYDRANT REPAIR TRNG-KING 465908 244450040883006 5315.6275 SCHOOLS/CONFERENCES/EXP LOCAL WATER TRAINING/SCHOOL/MEETIN 26567204 Supplier 156793 MINNESOTA RWA MN(PCARD) 74.78 AUTISM ACCEPTANCE EVENT 465898 244450040884002 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 03201787 Supplier 149714 SAMS CLUB(PCARD) 140.40 3/28 DEPT.STAFF MTG PIZZA 465905 244450040890009 1700.6275 SCHOOLS/CONFERENCES/EXP LOCAL PARK&RECREATION MANAGEMEN 98029515 Supplier 100146 DOMINO'S PIZZA(PCARD) 3.08- REC SALES TAX ADJUST 465919 244450040914002 1800.6229 GENERAL SUPPLIES REC PROGRAM GENERAL 70619320 3.08 REC SALES TAX ADJUST 465919 244450040914002 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 70619320 39.88 STORAGE CONTAINERS/BINS 465919 244450040914002 1800.6229 GENERAL SUPPLIES REC PROGRAM GENERAL 70619320 5.10- FIRE SALES TAX ADJUST 465918 244450040914002 1320.6229 GENERAL SUPPLIES FIRE PREVENTION 70622373 5,10 FIRE SALES TAX ADJUST 465918 244450040914002 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 70622373 67.88 SMOKE AND CO ALARM FOR PUB ED 465918 244450040914002 1320.6229 GENERAL SUPPLIES FIRE PREVENTION 70622373 Supplier 102101 WAL-MART(PCARD) 125.00 MAHCO SPRING TRAINING-PIERSON 465945 244450040943005 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT 87113560 Supplier 153422 MAHCO(PCARD) 15.00 465891 244538840880052 5065.6275 SCHOOLS/CONFERENCES/EXP LOCAL LIQUOR#2 OPERATIONS 30081476 30.00 SERVER TRAINING 465891 244538840880052 5095.6275 SCHOOLS/CONFERENCES/EXP LOCAL LIQUOR#3 OPERATIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page— 27 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240441 4/8/2024 120679 U S BANK P CARD Continued... 30081476 30.00 SERVER TRAINING 465891 244538840880052 5025.6275 SCHOOLS/CONFERENCES/EXP LOCAL LIQUOR#1 OPERATIONS 30081476 Supplier 155888 MN LICENSED BEVERAGE ASSOC(PCARD) 14.96 AUTISM ACCEPTANCE EVENT 465917 244550140891410 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 04569445 Supplier 102101 WAL-MART(PCARD) 690.00 NLC SUMMIT-TAMPA BAY-HOOPPAW 465839 244921540858526 1005.6276 SCHOOLS/CONFERENCES/EXP OTHERMAYOR/CITY COUNCIL 44844492 690.00 NLC SUMMIT-TAMPA BAY-LAWELL 465840 244921540858526 1010.6276 SCHOOLS/CONFERENCES/EXP OTHERADMINISTRATION 45168727 Supplier 148105 NATL LEAGUE OF CITIES(PCARD) 299.98 RANGE-GUN RACKS 465897 244921540878682 1255.6229 GENERAL SUPPLIES POLICE GUN RANGE 99375051 Supplier 161539 HOLD UP DISPLAYS(PCARD) 171.52 DOT TRIANGLES 465902 244921540887175 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 22430945 Supplier 154726 ETRAILER CORP(PCARD) 396.84 EXPLORER TRAINING UNIFORMS 466716 244921540887194 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 68505417 Supplier 157581 CUSTOMINK LLC(PCARD) 99.22 ECOMMERCE SERVICE FEE 465926 244921540927151 5095.6351 VISA/BANK CHARGES LIQUOR#3 OPERATIONS 50866434 99.00 ECOMMERCE SERVICE FEE 465927 244921540927191 5025,6351 VISA/BANK CHARGES LIQUOR#1 OPERATIONS 51827445 99.00 ECOMMERCE SERVICE FEE 465928 244921540927431 5065.6351 VISA/BANK CHARGES LIQUOR#2 OPERATIONS 52934646 Supplier 161058 CH SERVICEPAYMENT(PCARD) 69.92 OUTDOOR PRECINCT SIGNS 465932 244921540927451 1015.6229 GENERAL SUPPLIES CITY CLERK/ELECTIONS 48812117 Supplier 158011 SMARTPRESS.COM(PCARD) 382.20 CUTTER MOUNT FOR 4983 465833 244921640850000 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 14710757 Supplier 156643 ZEPHYR INDUSTRIES(PCARD) 70 00 360 COMMUNITIES LUNCHEON-KEELE 465878 244921640850000 1200.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE MANAGEMENT 17439842 Supplier 148978 360 COMMUNITIES(PCARD) 79,99 EQUIPMENT FOR INV VESTS 465876 244921640850000 1215.6229 GENERAL SUPPLIES POLICE DETECTIVE UNIT 27174298 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 28 Council Check Register by Invoice&Summary 4/8/2024 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240441 4/8/2024 120679 U S BANK P CARD Continued... 101.98 GEAR FOR INV VESTS 465885 244921640860000 1215.6229 GENERAL SUPPLIES POLICE DETECTIVE UNIT 18293056 Supplier 155316 ZERO9 SOLUTIONS(PCARD) 382,20- REFUND FOR CUTTER MOUNT 465883 244921640870000 1350.6215 EQUIPMENT-PARTS FIRE VEHICLE MAINTENANCE 16960937 Supplier 156643 ZEPHYR INDUSTRIES(PCARD) 131.45 MEDICAL PROP SUMM-BENETTI 465950 244921640950000 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT 33728283 131.45 MEDICAL PROP SUMM-SHARPE 465950 244921640950000 1100.6275 SCHOOLS/CONFERENCES/EXP LOCAL DEV MANAGEMENT 33728283 Supplier 156923 CRE EVENT REG(PCARD) 159.00 MASS CONF-HINCKLEY-LEMKE 465884 244939840862077 1920.6276 SCHOOLS/CONFERENCES/EXP OTHERSENIOR CENTER 21800040 Supplier 151801 MN REC AND PARK(PCARD) 1,410.62 FOOD FOR F&W PAIRING DINNER 465937 244939840940917 5000.2530 WINE CLUB LIQUOR BALANCE SHEET 95000160 Supplier 161488 TAST OF THAIYAI(PCARD) 10.15- UTIL SALES TAX ADJUST 467082 244980440866661 5365.6211 SMALL TOOLS&EQUIPMENT SEWER MGMT/REPORTS/DATA ENT 82270928 10.15 UTIL SALES TAX ADJUST 467082 244980440866661 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 82270928 135.13 REPL PHONE CASE 467082 244980440866661 5365.6211 SMALL TOOLS&EQUIPMENT SEWER MGMT/REPORTS/DATA ENT 82270928 Supplier 148122 VERIZON WIRELESS(PCARD) 15.00 UNIFORM PATCHES SEWN ON 465901 246921640881098 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 64353611 Supplier 116502 3 GUYS SEWING(PCARD) 610.14 2024 ENERGYCODEBOOK 465921 246921640901012 1400.6229 GENERAL SUPPLIES INSPECTIONS MANAGEMENT 86463462 79.00 BO PLANS EXAMINER B3STUDYGUIDE 465934 246921640931006 1400.6229 GENERAL SUPPLIES INSPECTIONS MANAGEMENT 34302619 Supplier 100249 INTL CODE COUNCIL INC(PCARD) 8.12- UTIL SALES TAX ADJUST 465936 246921640931010 5345.6229 GENERAL SUPPLIES WATER EQUIP/VEHICLE/MISC MNTC 78264315 8.12 UTIL SALES TAX ADJUST 465936 246921640931010 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 78264315 54.05 COVERAL'S FOR MAINTENANCE 465936 246921640931010 5345.6229 GENERAL SUPPLIES WATER EQUIP/VEHICLE/MISC MNTC 78264315 54.05 COVERAL'S FOR MAINTENANCE 465936 246921640931010 5390.6229 GENERAL SUPPLIES SWR EQUIP/VEHICLE MISC MNTC/R R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 29 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240441 4/8/2024 120679 U S BANK P CARD Continued... 78264315 Supplier 140339 AMAZON.COM(PCARD) 1,545.00 WEDDING SHOW 465838 247554240826408 2270.6239 PRINTING GOLF FOOD&BEVERAGE 22643618 Supplier 158319 AMERICAN CONSUMER SHOWS(PCARD) 245.52 MCFOA-ST CLOUD-MARSCHALL 465834 247554240831708 1015.6276 SCHOOLS/CONFERENCES/EXP OTHERCITY CLERK/ELECTIONS 38869071 245.52 MCFOA-ST CLOUD-GACKSTETTER 465835 247554240831708 1015.6276 SCHOOLS/CONFERENCES/EXP OTHERCITY CLERK/ELECTIONS 38869659 Supplier 137328 BEST WESTERN PLUS(PCARD) 157.04 RESTRAINING POLE CSO 465886 247554240862808 1295.6211 SMALL TOOLS&EQUIPMENT COMMON SERVICE OFFICERS(CSC 69555775 Supplier 100181 FORESTRY SUPPLIERS(PCARD) 75.00 EMAIL ADVERTISING 465930 247933840920004 5005.6239 PRINTING LIQUOR GENERAL OPERATIONS 06932077 Supplier 141272 MAILCHIMP(PCARD) 170.99 SPRAYER MOTOR BLVDS 465935 247933840930024 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 93129079 Supplier 159162 NTE 5425(PCARD) 425.00 LMC CONF-ROCHESTER-LAWELL 465896 248019740876901 1010.6276 SCHOOLS/CONFERENCES/EXP OTHERADMINISTRATION 41420258 Supplier 155887 LEAGUE OF MN CITIES(PCARD) 365.00 MNCPA DUES 2024-ROTZ 465904 248019740886901 1035.6280 DUES&SUBSCRIPTIONS FINANCE 58503516 54.99 SURGENT CPE PACKAGE-ROTZ 465906 248019740886901 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 58918839 645.00 SURGENT CPE PACKAGE-ROTZ 465906 248019740886901 1035.6275 SCHOOLS/CONFERENCES/EXP LOCAL FINANCE 58918839 Supplier 101499 MN SOCIETY OF CPAS(PCARD) 560.00 MMCI CNF ST.CLOUD-MARTHEY 465942 248019740942868 1015.6276 SCHOOLS/CONFERENCES/EXP OTHERCITY CLERK/ELECTIONS 24300171 Supplier 150171 MN STATE COLLEGES(PCARD) 300.00 HOPE FIELDHOUSE 465933 249101640940220 2205,6239 PRINTING GOLF MANAGEMENT 04059634 Supplier 161193 HOPE FIELDHOUSE(PCARD) .65- STR SALES TAX ADJUST 465923 249416640928380 1610.6211 SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN 03628846 .65 STR SALES TAX ADJUST 465923 249416640928380 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 03628846 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 30 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240441 4/8/2024 120679 U S BANK P CARD Continued... 8.64 SHOP-SWIVEL WRENCH 465923 249416640928380 1610,6211 SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN* 03628846 Supplier 100640 FLEET FARM(PCARD) 280 00 ONLINE ADVERTISING 465948 249416840968380 2205.6239 PRINTING GOLF MANAGEMENT 09744427 Supplier 148969 HIBU INC(PCARD) 16.30- SALES TAX REFUND 465836 740552340828725 1720,6281 UNIFORM/CLOTHING ALLOWANCE PARK GROUNDS MAINTENANCE 24529465 Supplier 141058 AHLBORN EQUIPMENT(PCARD) 45.00- CH REMOVE BRET MANN 465915 742263840904000 1060,6280 DUES&SUBSCRIPTIONS MUNICIPAL BLDG&GROUNDS MN1 01146731 45.00- NR REMOVE JESSICA SCHAUM 465916 744550140891410 1520.6280 DUES&SUBSCRIPTIONS NATURAL RESOURCES 06701348 Supplier 149714 SAMS CLUB(PCARD) 143.88- CANCEL OF 24 MENTIMETER SUBS. 465925 746090540930000 1700.6280 DUES&SUBSCRIPTIONS PARK&RECREATION MANAGEMEN 02114481 Supplier 158424 MENTIMETER BASIC(PCARD) 54.99- SURGENT CPE PACKAGE-ROTZ 465924 748019740926902 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 32102136 Supplier 101499 MN SOCIETY OF CPAS(PCARD) 22,350.18 20240539 5/28/2024 157977 WEX HEALTH INC • 40.99 FLEX SPENDING MEDICAL 2024 467015 20240523 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 134.62 FLEX SPENDING DAYCARE 2024 467014 20240528 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 175.61 20240602 6/7/2024 148015 EMPOWER 215.00 MNDCP-ROTH 457 CONTRIBUTIONS 466658 60524914399 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,235.00 MNDCP-457 CONTRIBUTIONS 466658 60524914399 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,450.00 20240603 6/7/2024 148869 EMPOWER(HCSP) 371.37 SERGEANT HCSP FUNDING-GROSS WA 466648 605249143910 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 841.84 AFSCME HCSP FUNDING-GROSS WAGE 466648 605249143910 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,219.89 ADMIN HCSP FUNDING-GROSS WAGES 466648 605249143910 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,456,69 SCH 2 HCSP FUNDING-GROSS WAGES 466648 605249143910 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,816,40 SCH 1 HCSP FUNDING-GROSS WAGES 466648 605249143910 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,827,23 POLICE HCSP FUNDING-GROSS WAGE 466648 605249143910 9000,2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,156,58 HCSP FUNDING-ANN LV/COMP 466648 605249143910 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 31 Council Check Register by Invoice&Summary 4/8/2024 — 6/14/2024 I Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240603 6/7/2024 148869 EMPOWER(HCSP) Continued... 9,690.00 20240604 6/10/2024 102664 US BANK 12,663.59 EMPLOYEE MEDICARE 466656 60524914397 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 12,663.59 CITY SHARE MEDICARE 466656 60524914397 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 36,544.85 EMPLOYEE FICA 466656 60524914397 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 36,544.85 CITY SHARE-FICA 466656 60524914397 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 80,428.93 FEDERAL TAXES PR 466656 60524914397 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 178,845.81 20240605 6/7/2024 101238 MINNESOTA CHILD SUPPORT PAYMEN 443.00 CHILD SUPPORT DEDUCTIONS 466655 60524914396 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 443.00 20240606 6/10/2024 100657 MN DEPT OF REVENUE 37,652.20 STATE TAX WITHHOLDING 466654 60524914395 9000.2112 ACCRUED STATE W/H PAYROLL CLEARING BAL SHEET 37,652.20 20240607 6/10/2024 100392 PUBLIC EMPLOYEES RETIREMENT AS 69,520,78 EMPLOYEE SHARE PERA 466653 60524914394 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 92,275.22 CITY SHARE PERA 466653 60524914394 9000.2114 ACCRUED PERA PAYROLL CLEARING BAL SHEET 161,796.00 20240608 6/7/2024 157977 WEX HEALTH INC 8,475.93 HSA EMPLOYEE FUNDING 466650 605249143912 9000.2125 ACCRUED HSA/HRA BENEFIT PAYROLL CLEARING BAL SHEET 8,475.93 20240609 6/7/2024 151440 VANTAGEPOINT TRANSFER AGENTS 5,353.11 ROTH 457-PLAN#301171-FIRE TOO 466649 605249143911 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 5,353.11 20240610 6/7/2024 100240 VANTAGEPOINT TRANSFER AGENTS-457 FT 26,673.96 ICMA-PLAN#301171-FIRE TOO 466651 60524914392 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 26,673.96 20240611 6/7/2024 126459 VANTAGEPOINT TRANSFER AGENTS-ROTH 2,645.01 ROTH IRA-PLAN#705481 466657 60524914398 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,645.01 20240612 6/5/2024 101671 MN DEPT OF REVENUE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/13/2024 8:14:53 Council Check Register by GL Page- 32 Council Check Register by Invoice&Summary 4/8/2024 -- 6/14/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240612 6/5/2024 101671 MN DEPT OF REVENUE Continued... 7,34 DIESEL TAX-TRAFFIC SIGNS 467012 20240605 1680.6212 MOTOR FUELS/OILS TRAFFIC SIGNS/SIGNALS/MARKER; 50,96 DIESEL TAX-PARKS 467012 20240605 1765.6212 MOTOR FUELS/OILS PARK EQUIPMENT MAINTENANCE 64.33 DIESEL TAX-STREETS 467012 20240605 1630.6212 MOTOR FUELS/OILS STREET EQUIPMENT MAINTENANCI 5.59 DIESEL TAX-SEWER 467012 20240605 5390.6212 MOTOR FUELS/OILS SWR EQUIP/VEHICLE MISC MNTC/R 186.71 DIESEL TAX-STORM 467012 20240605 5505.6212 MOTOR FUELS/OILS STORM DRAIN MNTC/RPR/SUMPS 314.93 20240613 6/1/2024 157977 WEX HEALTH INC 104.19 HSA EMPLOYER FUNDING 467013 20240601 9000.2125 ACCRUED HSA/HRA BENEFIT PAYROLL CLEARING BAL SHEET 104,19 20240614 6/3/2024 157977 WEX HEALTH INC 410.15 FLEX SPENDING MEDICAL 2024 467016 20240603 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 192.31 FLEX SPENDING DAYCARE 2024 467017 20240603 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 380.16 FLEX SPENDING DAYCARE 2024 467017 20240603 9000.2119 ACCRUED FLEX SPENDING PAYROLL CLEARING BAL SHEET 982.62 1,810,187.71 Grand Total Payment Instrument Totals Checks 334,259.09 EFT Payments 457,952,55 A/PACH Payment 1,017,976.07 Total Payments 1,810,187.71 1,? z:1 R55CKS2 LOGIS100 CITY OF APPLE VALLEY 6/13/2024 8:15:00 Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. Council Check Summary Page- 1 4/8/2024 - 6/14/2024 Company Amount 01000 GENERAL FUND 183,511.18 02010 CABLE TV RESERVE FUND 219.76 02025 ROAD ESCROW FUND 49,855.36 02090 PARTNERS IN EDUCATION 2,479.17 02200 VALLEYWOOD GOLF FUND 4,006.22 02300 PARKS REFERENDUM FUND 16,013.00 04000 MUNICIPAL BUILDING FUND 1,800,50 04420 '21 FACILITIES CIP 76,197.46 04500 CONSTRUCTION PROJECTS 3,082.00 04815 CABLE TV-SPECIAL REV FUND 695.00 05000 LIQUOR FUND 323,925.26 05200 ARENA FUND 599.96 05300 WATER&SEWER FUND 632,711,71 05500 STORM DRAINAGE UTILITY FUND 2,864.90 05540 2022A STORMWATER BOND CONST 16,283.10 05600 CEMETERY FUND LEVEL PROGRAM 7,992.90 05800 STREET LIGHT UTIL FUND 3,669.34 07000 LODGING TAX FUND 8,625.08 07200 RISK MANAGEMENT/INSURANCE FUND 5,603.83 07400 VERF-POLICE 3,693.54 07430 VERF-PARK MAINTENANCE 27,264.00 09000 PAYROLL CLEARING FUND 439,094.44 Report Totals 1,810,187.71 R55CKR2 LOGIS! CITY OF APPLF LEY 6/1F 4 9:59:41 \J ' -,Council Check Rep. oy GL Pay_ 1 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31908 6/21/2024 147453 ADAM'S PEST CONTROL INC 16.25- UTIL SALES TAX ADJUST 467228 3912192 5320.6249 OTHER CONTRACTUAL SERVICES WATER WELL/BOOSTER STN MNT/F 16.25 UTIL SALES TAX ADJUST 467228 3912192 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 216.25 PEST CONTROL WELL HOUSES 467228 3912192 5320,6249 OTHER CONTRACTUAL SERVICES WATER WELL/BOOSTER STN MNT/F 216.25 31909 6/21/2024 150442 ADVANCED ENGINEERING&ENVIRO 2,298.03 SCADA SYSTEM REPAIRS 467265 94766 5305.6249 OTHER CONTRACTUAL SERVICES WATER MGMT/REPORT/DATA ENTR' 2,298.03 SCADA SYSTEM REPAIRS 467265 94766 5365,6249 OTHER CONTRACTUAL SERVICES SEWER MGMT/REPORTS/DATA ENT 2,798.59 BOOSTER STATION PROJECT 467265 94766 5320.6735 2023172W CAPITAL OUTLAY-OTHER IMPROVEME WATER WELL/BOOSTER STN MNT/F 2,298,04 SCADA SYSTEM REPAIRS 467265 94766 5505.6249 OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS 9,692.69 31910 6/21/2024 114540 ALEX AIR APPARATUS 2 LLC 6,148.76 INSTALL SCBA IN FS2 467546 8309A 4422.6740 2021170G CAPITAL OUTLAY-MACH/EQUIP/OTHE '21 FACILITIES CIP 1,075.04 SCBA AIR SAMPLE FS2 467547 8311A 4422.6740 2021170G CAPITAL OUTLAY-MACH/EQUIP/OTHE '21 FACILITIES CIP 7,223.80 • 31911 6/21/2024 100389 ALPHAGRAPHICS 58.37 BUSINESS CARDS-KENT ZIMMERMA 467258 130340 1500.6239 PRINTING PW MANAGEMENT 58,37 31912 6/21/2024 153995 AMAZON CAPITAL SERVICES 42.41 SUNSCREEN FOR STAFF 467486 13TMCFGDGLR3 1860.6229 GENERAL SUPPLIES REC VOLLEYBALL 100.00 SUNSCREEN 467233 17PYR19XPH9H 1930.6229 GENERAL SUPPLIES REDWOOD CC 331,99 SUNSCREEN 467233 17PYR19XPH9H 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 32.77 409 CLEANER 467490 197YRWDQPM4P 1920.6229 GENERAL SUPPLIES SENIOR CENTER 171.76 MONITOR MOUNTS 467497 1CGYT160DQ6X 1030.6211 SMALL TOOLS&EQUIPMENT INFORMATION TECHNOLOGY 29.98 BACKPACK 467499 1GV3P119RRX6 2012.6229 GENERAL SUPPLIES CABLE TV JOINT POWERS 25.98 PHONE CASE 467492 1HYFLTPP9TCN 1400.6211 SMALL TOOLS&EQUIPMENT INSPECTIONS MANAGEMENT 25.98 PHONE CASE 467227 1KPGNY3NK96D 1400.6211 SMALL TOOLS&EQUIPMENT INSPECTIONS MANAGEMENT 48.19 FLEET PRINTER TONER 467475 1 NCY77T7WK3C 1530.6210 OFFICE SUPPLIES FLEET&BUILDINGS-CMF 130.98 SUPPLIES FOR ATHLETICS 467506 1RFHYDWNKLQJ 1715,6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 123,94 GARBAGE BAGS,VACUUM PARTS CMF 467262 1RV3XGWX4FVF 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 69.86 POCKET 3 ACCESSORIES 467498 1VPJHQ3PTCL3 2012.6215 EQUIPMENT-PARTS CABLE TV JOINT POWERS 59.99 DOOR BELL CMF 467476 1W9WX11CWCKN 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 25.98- PHONE CASE RETURNED 467491 1WJG7634GV99 1400.6211 SMALL TOOLS&EQUIPMENT INSPECTIONS MANAGEMENT 70.47 TYE DYE CLASS SUPPLIES 467489 1YMP4CHWRQKR 1920.6229 GENERAL SUPPLIES SENIOR CENTER 1,238.32 31913 6/21/2024 153544 B32 ENGINEERING GROUP,INC. R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/18/2024 9:59:41 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31913 6/21/2024 153544 B32 ENGINEERING GROUP,INC. Continued... • 2,039.00 HAYES REFRIGERATION CONSULTANT 467552 2938 2308.6235 PR230064 CONSULTANT SERVICES HAYES ARENA 2,039.00 31914 6/21/2024 141748 BASER&PL UMPIRES 2,272.00 SOFTBALL OFFICIALS 5/16-5/31 467542 20240602 1850.6249 OTHER CONTRACTUAL SERVICES REC SOFTBALL 2,272.00 • 31915 6/21/2024 100054 BAUER BUILT INC 96.03 TRAILER TIRE 467478 180302294 1765.6216 VEHICLES-TIRES/BATTERIES PARK EQUIPMENT MAINTENANCE 184.93 TIRE#363 467478 180302294 1630.6216 VEHICLES-TIRES/BATTERIES STREET EQUIPMENT MAINTENANC -._ -280.96 31916 6/21/2024 100058 BELLBOY CORPORATION 111.00 LIQ#3 00004928 467290 108463000 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 118,20 NTAX#3 00004928 467291 108463000 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 116.00 TAX#3 00004928 467292 108463000 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 24.00 NTAX#1 00004928 467274 108463200 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 20.00 NTAX#3 00004928 467286 108468900 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 71.20 NTAX#3 00004928 467295 108491800 5085.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 84.00 TAX#3 00004928 467296 108491900 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 555,42 THC#2 00004928 467281 203729600 5055.6515 THC/CBD LIQUOR#2 STOCK PURCHASES 12,00 FREIGHT#2 00004928 467282 203729600 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 554.65 LIQ#1 00004928 467272 203802600 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 8.00 FREIGHT#1 00004928 467273 203802600 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 802.25 LIQ#3 00004928 467287 203883000 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 647.99 THC#3 00004928 467288 203883000 5085.6515 THC/CBD LIQUOR#3 STOCK PURCHASES 28.00 FREIGHT#3 00004928 467289 203883000 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 99,50 LIQ#1 00004928 467275 203883800 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 740.56 THC#1 00004928 467276 203883800 5015.6515 THC/CBD LIQUOR#1 STOCK PURCHASES 18.00 FREIGHT#1 00004928 467277 203883800 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 962.98 LIQ#1 00004928 467278 203959600 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 180.00 WINE#1 00004928 467279 203959600 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 18.00 FREIGHT#1 00004928 467280 203959600 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 323.91 LIQ#3 00004928 467293 203959800 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 6.34 FREIGHT#3 00004928 467294 203959800 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 345.00 THC#2 00004928 467283 203978400 5055.6515 THC/CBD LIQUOR#2 STOCK PURCHASES 272.00 WINE#2 00004928 467284 203978400 5055,6520 WINE LIQUOR#2 STOCK PURCHASES 12.00 FREIGHT#2 00004928 467285 203978400 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 131.00 i R55CKR2 LOGIS'-) CITY OF APPLE""-4_LEY 6/1" `24 9:59:41 I Council Check Regi_ oy GL Pay.. i 3 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31917 6/21/2024 121092 BOURGET IMPORTS Continued... 632.00 WINE#3 00045600 467424 207397 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 8.00 FREIGHT#3 00045600 467425 207397 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 88.00 BEER#3 00045600 467426 207398 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 2.00 FREIGHT#3 00045600 467427 207398 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 730.00 31918 6/21/2024 121014 BUCKEYE CLEANING CENTER 255,60 BATHROOM SOAP 467504 90587760 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 255.60 31919 6/21/2024 101562 CDW GOVERNMENT INC 517.39 FIBER TRANSCEIVERS 467248 RL78615 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 517,39 FIBER TRANSCEIVERS 467249 RL81333 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 1,034.78 31920 6/21/2024 150664 CLUB PROPHET SOFTWARE LLC 263.88 CLUB PROPHET POS F&B JUNE 467231 INV2292508 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 546.00 CLUB PROPHET POS GOLF JUNE 467231 INV2292508 2210.6249 OTHER CONTRACTUAL SERVICES GOLF PRO SHOP 809.88 31921 6/21/2024 141474 COLE PAPERS INC, 425.25 PLASTIC ORGANIC UTENSILS CMF 467244 10444589 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 428.85 PAPER TOWELS MC 467245 10445550 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 854,10 31922 6/21/2024 143551 CURBSIDE LANDSCAPE&IRRIGATI 448.67 IRRIGATION REPAIR CEMETERY 467238 290252 5605.6249 OTHER CONTRACTUAL SERVICES CEMETERY 448.67 31923 6/21/2024 101365 ECM PUBLISHERS INC 166.02 LEGAL AD-CITY AUCTION 467122 1000089 1015.6239 PRINTING CITY CLERK/ELECTIONS 177.00 PH-DAKOTA RIDGE SCHOOL ADD 467123 1000090 4502.6239 2024151L PRINTING IMPROVEMENTS-ASSESSED 343.02 31924 6/21/2024 100407 EMERGENCY AUTOMOTIVE TECHNOLOG 42.50 DECKED STASH BINS#118 467474 JP05302446 1510.6215 EQUIPMENT-PARTS PW ENGINEERING&TECHNICAL 42.50 31925 6/21/2024 144557 EXECUTIVE OUTDOOR SERVICES LLC 300.00 MOWING LS#2-MAY 467270 2574 5065.6249 OTHER CONTRACTUAL SERVICES LIQUOR#2 OPERATIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/18/2024 9:59:41 • Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31925 6/21/2024 144557 EXECUTIVE OUTDOOR SERVICES LLC Continued... 510.67 MOWING LS#3-MAY 467270 2574 5095.6249 OTHER CONTRACTUAL SERVICES LIQUOR#3 OPERATIONS 810.67 31926 6/21/2024 100157 FACTORY MOTOR PARTS CO 22.62 BRAKE CLEANER 467207 75494846 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 22.62 BRAKE CLEANER 467207 75494846 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANC' 22.62 BRAKE CLEANER 467207 75494846 5390.6229 GENERAL SUPPLIES SWR EQUIP/VEHICLE MISC MNTC/R 22.62 BRAKE CLEANER 467207 75494846 5345.6229 GENERAL SUPPLIES WATER EQUIP/VEHICLE/MISC MNTC 90.48 31927 6/21/2024 116265 GALETON 304.28 RUBBER SEWER GLOVES 467503 2713938 5380,6229 GENERAL SUPPLIES SEWER LIFT STN REPAIR&MNTC 304.28 31928 6/21/2024 100209 GOPHER STATE ONE-CALL 44.55 GOPHER STATE ONE CALL 467120 4050186 5805.6237 TELEPHONE/PAGERS \ STREET LIGHT UTILITY FUND 44.55 31929 6/21/2024 100217 GRAINGER,INC. 62.28 THERMOSTAT COVERS 467477 9137261096 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 62.28 31930 6/21/2024 136639 IMPACT PROVEN SOLUTIONS 597 06 UB PRINT/MAIL BLLS MAY 467230 211167 5305.6249 OTHER CONTRACTUAL SERVICES WATER MGMT/REPORT/DATA ENTR' 597.06 UB PRINT/MAIL BLLS MAY 467230 211167 5365.6249 OTHER CONTRACTUAL SERVICES SEWER MGMT/REPORTS/DATA ENT 1,496.48 UB POSTAGE MAY 467230 211167 5305.6238 POSTAGE/UPS/FEDEX WATER MGMT/REPORT/DATA ENTR' 1,496.49 UB POSTAGE MAY 467230 211167 5365.6238 POSTAGE/UPS/FEDEX SEWER MGMT/REPORTS/DATA ENT 4,187.09 31931 6/21/2024 100242 INDEPENDENT BLACK DIRT CO 264.00 BLACK DIRT 467121 35472 4932.6735 2024123G CAPITAL OUTLAY-OTHER IMPROVEME FUTURE CAPITAL PROJECTS 264.00 31932 6/21/2024 103314 INNOVATIVE OFFICE SOLUTIONS 1,547.94 HAYES ARENA FOLDING TABLES(6) 467267 IN4546673 2308.6229 PR230032 GENERAL SUPPLIES HAYES ARENA 695.44 HAYES ARENA STACKING CHAIRS(16 467268 IN4546675 2308.6229 PR230032 GENERAL SUPPLIES HAYES ARENA 35.00 FAC PENS,MARKERS 467124 IN4556420 1940,6210 OFFICE SUPPLIES AQUATIC SWIM CENTER 211.46 HAYES PAPER PRODUCTS DISPENSER 467472 IN4556464 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 35.21 KLEENEX 467493 IN4557981 1540.6229 GENERAL SUPPLIES CMF BUILDING GROUNDS MNTC 180.93 FOLDERS PENS PADS MARKERS TAPE 467493 IN4557981 500.6210 OFFICE SUPPLIES PW MANAGE i R55CKR2 LOGIS'—) CITY OF APPLF'" ,,,LEY 6/K 4 9:59:41 Council Check Regi. oy GL Pay_ 5 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31932 6/21/2024 103314 INNOVATIVE OFFICE SOLUTIONS Continued... 163.62 COMPOSTABLE TRASH BAGS 467488 IN4559757 1920.6229 GENERAL SUPPLIES SENIOR CENTER 2,869.60 31933 6/21/2024 101796 INTERSTATE BATTERY SYSTEM OF M 220.70 ROTARY PORTABLE LIFT BATTERIES 467208 220073690 1530.6216 VEHICLES-TIRES/BATTERIES FLEET&BUILDINGS-CMF 220.70 31934 6/21/2024 131791 IRRIGATION BY DESIGN INC 357.29 EDUBLDG-IRRIGATION 467254 33509 2092.6249 OTHER CONTRACTUAL SERVICES EDUCATION BUILDING FUND 357.29 31935 6/21/2024 101371 LAWELL,MICHAEL T 810.00 ICMA CONF-PITTSBURGH-LAWELL 467548 20240612 1010.6276 SCHOOLS/CONFERENCES/EXP OTHERADMINISTRATION 810.00 31936 6/21/2024 100299 MASTER ELECTRIC CO 320.00 TENNIS COURT LIGHTS 467505 SD51367 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 356.25 LIGHT REPAIRS 467253 SD51371 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 327.25 HEROLD WAY PRS LOCATING POWER 467223 SD51377 5330.6265 REPAIRS-EQUIPMENT WTR MAIN/HYDRANT/CURB STOP N 1,003.50 31937 6/21/2024 100302 MCNAMARA CONTRACTING INC 30,338.25 ST&UTIL IMPROVE 2024-101 #1 467556 20240531 2027,6810 2024101D CONSTRUCTION IN PROGRESS ROAD ESCROW 34,963.85 ST&UTIL IMPROVE 2024-101#1 467556 20240531 2027.6810 2024101S CONSTRUCTION IN PROGRESS ROAD ESCROW 145,706.25 ST&UTIL IMPROVE 2024-101#1 467556 20240531 2027.6810 2024101W CONSTRUCTION IN PROGRESS ROAD ESCROW 203,834.85 ST&UTIL IMPROVE 2024-101#1 467556 20240531 2027.6810 2024101R CONSTRUCTION IN PROGRESS ROAD ESCROW 12,270.68 2024 STREET IMPROVE 2024105#1 467555 20240601 2027,6810 2024105R CONSTRUCTION IN PROGRESS ROAD ESCROW 16,043.60 2024 STREET IMPROVE 2024105#1 467555 20240601 2027.6810 2024105R CONSTRUCTION IN PROGRESS ROAD ESCROW 19,345.56 2024 STREET IMPROVE 2024105#1 467555 20240601 2027.6810 2024105R CONSTRUCTION IN PROGRESS ROAD ESCROW 22,449.22 2024 STREET IMPROVE 2024105#1 467555 20240601 2027.6810 2024105R CONSTRUCTION IN PROGRESS ROAD ESCROW 23,693.00 2024 STREET IMPROVE 2024105#1 467555 20240601 2027.6810 2024105R CONSTRUCTION IN PROGRESS ROAD ESCROW 78,412.62 2024 STREET IMPROVE 2024105#1 467555 20240601 2027.6810 2024105R CONSTRUCTION IN PROGRESS ROAD ESCROW 177,741.20 2024 STREET IMPROVE 2024105#1 467555 20240601 2027.6810 2024105R CONSTRUCTION IN PROGRESS ROAD ESCROW 764,799.08 31938 6/21/2024 100311 METRO COUNCIL ENVIRONMENTAL SV 99.40- RETAINED%MAY 467554 20240531 5301.4999 MISC UTILITY REVENUE WATER&SEWER FUND REVENUE 9,940.00 SAC COLLECTION MAY 467554 20240531 5301.4922 SAC COLLECTIONS WATER&SEWER FUND REVENUE 9,840.60 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/18/2024 9:59:41 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31939 6/21/2024 100348 MTI DISTRIBUTING CO Continued,.. 84,846.88 TORO GM 4700 467423 137543700 7430.1740.084 MACHINERY&EQUIP-7 YRS VERF-PARK MAINT BAL SHEET 67.38 TORO PARTS 467501 143282000 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 84,914.26 31940 6/21/2024 137687 NUSS TRUCK&EQUIPMENT 251,84 DPF GASKET&CLAMPS#322 467473 PS01101291 1630,6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANC' 251.84 31941 6/21/2024 100372 PAUSTIS&SONS 1,000.00 WINE#1 00001291 467370 238001 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 15.00 FREIGHT#1 00001291 467371 238001 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,000.00 WINE#3 00001291 467376 238006 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 15.00 FREIGHT#3 00001291 467377 238006 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,320.00 WINE#3 00001291 467378 238292 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 15.00 FREIGHT#3 00001291 467379 238292 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 867.00 WINE#1 00001291 467372 238966 5015,6520 WINE LIQUOR#1 STOCK PURCHASES 12.00 FREIGHT#1 00001291 467373 238966 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 271.00 WINE#3 00001291 467380 238974 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 10.00 FREIGHT#3 00001291 467381 238974 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 256.00 WINE#2 00001291 467374 238975 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00001291 467375 238975 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 4.788.50 31942 6/21/2024 150718 PRO-TEC DESIGN,INC 586.50 REPAIR ACCESS TO THE INTERRIOR 467518 114531 5325.6249 OTHER CONTRACTUAL SERVICES WATER TREATMENT FCLTY MNTC/R 586.50 31943 6/21/2024 100406 ROAD MACHINERY&SUPPLIES CO 34.36 365 WATER FILTER 467255 S7940602 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN 281,30 365 BRAKE CABLE 467256 S7941502 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN' 315.66 31944 6/21/2024 143628 SCHWICKERT'S TECTA AMERICA 1,879.00 WTP DEHUMIDIFIER PREV.MAINT 467513 S510126049 5325.6266 REPAIRS-BUILDING WATER TREATMENT FCLTY MNTC/R 440.00 HVAC REPAIR @ THE WTP 467514 S510126157 5325.6266 REPAIRS-BUILDING WATER TREATMENT FCLTY MNTC/R 2,319.00 31945 6/21/2024 100829 SHAMROCK GROUP INC 754.26 AVFAC ICE MACHINE STARTUP 467232 3024226 '940.6265 REPAIRS-EQUIPMENT AQUATIC SWIP" -NTER 470.75 AVFAC ICE MACHINE REPAIR 467241 3030677 .r940.6265 REPAIRS-EQUIPMENT AQUATIC SWII, _NTER R55CKR2 LOGIS""—) CITY OF APPLF ' LEY 6/1/"=5 4 9:59:41 Council Check Regi_ y GL Pay_ 7 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31945 6/21/2024 100829 SHAMROCK GROUP INC Continued... 1,225.01 31946 6/21/2024 144391 SIR LINES-A-LOT,LLC 55,888.50 2024 STREET MAINT JPAAGREEMEN 467271 20240603 1680,6249 2024118G OTHER CONTRACTUAL SERVICES TRAFFIC SIGNS/SIGNALS/MARKER; 55,888.50 31947 6/21/2024 144495 SMALL LOT MN 892.96 LIQ#3 00051469 467386 77916 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 108,00 WINE#3 00051469 467387 77916 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 21.00 FREIGHT#3 00051469 467388 77916 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 952.08 WINE#3 00051469 467389 78196 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 7.50 FREIGHT#3 00051469 467390 78196 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,981,54 31948 6/21/2024 130680 STEWART,PENNY 44.97 8/18-12/19/23 MILEAGE-STEWART 467221 20231219 1020.6277 MILEAGE/AUTO ALLOWANCE HUMAN RESOURCES 69.79 1/4-5/17/24 MILEAGE-STEWART 467222 20240517 1020.6277 MILEAGE/AUTO ALLOWANCE HUMAN RESOURCES 114.76 31949 6/21/2024 158542 STRATUS BUILDING SOLUTIONS OF ST PAUL 5.31- GOLF SALES TAX ADJUST 467239 11775 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 5.31 GOLF SALES TAX ADJUST 467239 11775 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 459.53 BUILDING CLEANING MAY 467239 11775 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 459.53 31950 6/21/2024 101226 STREAMLINE DESIGN INC 2,340.00 STAFF UNIFORMS(285) 467234 43103 1940,6281 UNIFORM/CLOTHING ALLOWANCE AQUATIC SWIM CENTER 2,340.00 31951 6/21/2024 101753 SYSCO MINNESOTA,INC 534.63 FOOD FOR RESALE 467235 547302062 1930.6540 TAXABLE MISC FOR RESALE REDWOOD CC 15.01- FAC SALES TAX ADJUST 467242 547302240 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 15,01 FAC SALES TAX ADJUST 467242 547302240 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 4,478.29 FOOD FOR RESALE. 467242 547302240 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 20.45- FOOD FOR RESALE CREDIT 467108 547304094 1940.6540 TAXABLE MISC FOR RESALE AQUATIC SWIM CENTER 89.73- FOOD FOR RESALE. 467264 547305828 1930.6540 TAXABLE MISC FOR RESALE REDWOOD CC 699.03 FOOD FOR RESALE. 467551 547308912 1930.6540 TAXABLE MISC FOR RESALE REDWOOD CC 5,601.77 31952 6/21/2024 121735 THE EMBLEM AUTHORITY R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/18/2024 9:59:41 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31952 6/21/2024 121735 THE EMBLEM AUTHORITY Continued... 388.00 PINK PATCH PROJECT 467260 45820 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 306.00 EXPLORER PATCHES 467261 45857 1200.6281 UNIFORM/CLOTHING ALLOWANCE POLICE MANAGEMENT 694.00 31953 6/21/2024 111055 THE RETROFIT COMPANIES INC 1,067.13 HAYES ARENA LIGHTS AND DRIVERS 467266 1251361N 2308.6229 PR230061 GENERAL SUPPLIES HAYES ARENA 1,067,13 31954 6/21/2024 147460 TRADITION WINE&SPIRITS 399.67 LIQ#3 00051881 467393 39844 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 360.00 WINE#3 00051881 467394 39844 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 21,00 FREIGHT#3 00051881 467395 39844 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 208.00 LIQ#1 00051881 467391 39852 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 7.00 FREIGHT#1 00051881 467392 39852 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 995.67 31955 6/21/2024 101123 USA BLUE BOOK 172.86 LEAK DETECTION DIE TABLETS 467224 INV00383261 5330.6229 GENERAL SUPPLIES WTR MAIN/HYDRANT/CURB STOP N 172.86 31956 6/21/2024 122010 VINOCOPIA 275.25 LIQ#2 00046257 467399 351820 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00046257 467400 351820 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 328.00 WINE#1 00046257 467396 351828 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 120.00 TAX#1 00046257 467397 351828 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 18.00 FREIGHT#1 00046257 467398 351828 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 175.25 LIQ#3 00046257 467401 352251 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.50 FREIGHT#3 00046257 467402 352251 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 926.50 31957 6/21/2024 126509 WATER CONSERVATION SERVICE 350 96 WM BREAK @ 12935 GERMANE 467125 14065A 5330.6249 OTHER CONTRACTUAL SERVICES WTR MAIN/HYDRANT/CURB STOP N 350 96 31958 6/21/2024 100520 WINE COMPANY,THE 116.00 WINE#1 00015926 467403 269213 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 10.00 FREIGHT#1 00015926 467404 269213 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,590.00 LIQ#3 00015926 467405 270535 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES '280.00 WINE#3 00015926 467406 270535 • r085.6520 WINE LIQUOR#3 STr "PURCHASES 88.00 FREIGHT#3 00015926 467407 270535 J085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 S1 ,PURCHASES 1 R55CKR2 LOGIS1.—'- CITY OF APPLE""ILEY 6/1F"1 4 9:59:41 i Council Check Rog,. Oy GL Pay 9 1 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 ( Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31958 6/21/2024 100520 WINE COMPANY,THE Continued... 8,084.00 31959 6/21/2024 149718 WONDERLIC INC 6,300.00 RECRUITMENT TESTING 467541 F56B86BA0001 1020,6235 CONSULTANT SERVICES HUMAN RESOURCES 6,300.00 319953 6/19/2024 161902 ACKERSON,CHARLIE 281.22 UB REFUND 14053 PENNOCK AVE 467471 20240612C 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE — 281.22 319954 6/19/2024 100089 ADVANCE PROFESSIONAL 33.94 CAB FILTERS JD TRACTORS 467479 1594457676 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 33,94 319955 6/19/2024 144459 ADVANCED IMAGING SOLUTIONS(L 242.00 COPIER LEASE 467466 530582089 1500,6310 RENTAL EXPENSE PW MANAGEMENT 242 00 319956 6/19/2024 100010 AIM ELECTRONICS INC 16,819.00 HAYES ARENA SCOREBOARD 467269 45241 2308.6740 PR230032 CAPITAL OUTLAY-MACH/EQUIP/OTHE HAYES ARENA 16,819,00 319957 6/19/2024 103168 AMERICAN FLAGPOLE AND FLAG CO 144.87 NEW MN FLAG MC 467243 190926 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 144.89 NEW MN FLAG PARKS 467243 190926 1700.6229 GENERAL SUPPLIES PARK&RECREATION MANAGEMEN 144.87 NEW MN FLAG CEMETERY 467243 190926 5605,6229 GENERAL SUPPLIES CEMETERY 434.63 319958 6/19/2024 154253 APPLE FORD LINCOLN 396.36 POL VEHICLE LEASE-JUNE 467468 20240611 1215.6310 RENTAL EXPENSE POLICE DETECTIVE UNIT 48.60 02 SENSOR#912 467206 667714 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 444,96 319959 6/19/2024 120409 APPRO DEVELOPMENT 11,867.88 DICKS VALLEY ESCROW RETURN 467557 20240611 4501.5078 2023137L ESCROW-PROJECT COSTS CONSTRUCTION PROJECTS REV 11,867,88 319960 6/19/2024 149274 B&H PHOTO-VIDEO 164.97 5"MONITOR 467496 224764236 2012.6211 SMALL TOOLS&EQUIPMENT CABLE TV JOINT POWERS 164.97 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/18/2024 9:59:41 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319960 6/19/2024 149274 B&H PHOTO-VIDEO Continued... 319961 6/19/2024 137649 BOUND TREE MEDICAL LLC 581.88 EMS SUPPLIES EXPENDABLE 467545 85372389 1330.6229 GENERAL SUPPLIES FIRE OPERATIONS 581.88 319962 6/19/2024 100152 BREAKTHRU BEVERAGE MIN WINE 1,538.98 LIQ#3 00001930 467454 116033005 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 55.20- CMLIQ#3 00001930 467455 116033005 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 15.61 FREIGHT#3 00001930 467456 116033005 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES .22- CMFREIGHT#3 00001930 467457 116033005 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,439.00 LIQ#2 00001930 467443 116033011 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 23.00 FREIGHT#2 00001930 467444 116033011 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 39.96 TAX#2 00001930 467445 116033012 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 1.15 FREIGHT#2 00001930 467446 116033012 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,445.43 LIQ#1 00001930 467428 116033014 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 24.15 FREIGHT#1 00001930 467429 116033014 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 118.11 TAX#1 00001930 467430 116033015 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 24.00 NTAX#1 00001930 467431 116033015 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 3.45 FREIGHT#1 00001930 467432 116033015 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 64.00 WINE#1 00001930 467343 116033016 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 1.15 FREIGHT#1 00001930 467344 116033016 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 64.00 WINE#3 00001930 467353 116155213 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 1.15 FREIGHT#3 00001930 467354 116155213 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 14,196.00 LIQ#3 00001930 467458 116155214 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 96.60 FREIGHT#3 00001930 467459 116155214 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 48.10 LIQ#3 00001930 467460 116155215 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 13,80 FREIGHT#3 00001930 467461 116155215 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 304.00 WINE#2 00001930 467349 116155220 5055,6520 WINE LIQUOR#2 STOCK PURCHASES 3.45 FREIGHT#2 00001930 467350 116155220 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 6,358.59 LIQ#2 00001930 467447 116155221 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 63.25 FREIGHT#2 00001930 467448 116155221 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 4,638,05 LIQ#1 00001930 467433 116155222 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES J 80.00- CMLIQ#1 00001930 467434 116155222 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES • 34,50 FREIGHT#1 00001930 467435 116155222 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1.15- CMFREIGHT#1 00001930 467436 116155222 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 60.32 TAX#1 00001930 467437 116155223 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 13.80 FREIGHT#1 00001930 467438 116155223 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 456.00 WINE#1 00001930 467339 116155224 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 112.00- CMWINE#1 00001930 467340 116155224 ' )15.6520 WINE LIQUOR#1 ST PURCHASES 4.60 FREIGHT#1 00001930 467341 116155224 -6015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 ST(..-..'PURCHASES R55CKR2 LOGIS/Th, CITY OF APPLF'""'- LEY 6/1P "1 4 9:59:41 Council Check Regis oy GL Pay_ 11 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319962 6/19/2024 100152 BREAKTHRU BEVERAGE MIN WINE Continued... 1.15- CMFREIGHT#1 00001930 467342 116155224 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 464,00 WINE#1 00001930 467345 116176285 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 4.60 FREIGHT#1 00001930 467346 116176285 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 70.07 TAX#3 00001930 467462 116274254 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 2.30 FREIGHT#3 00001930 467463 116274254 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 986.40 LIQ#3 00001930 467464 116274256 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 5,75 FREIGHT#3 00001930 467465 116274256 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 736.00 WINE#3 00001930 467355 116274257 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 8.05 FREIGHT#3 00001930 467356 116274257 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 338.02 LIQ#2 00001930 467449 116274268 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 5.75 FREIGHT#2 00001930 467450 116274268 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 24.00 TAX#2 00001930 467451 116274269 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 1.15 FREIGHT#2 00001930 467452 116274269 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 184.00 WINE#2 00001930 467351 116274270 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.15 FREIGHT#2 00001930 467352 116274270 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 6,312.73 LIQ#1 00001930 467439 116274272 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 218.00- CMLIQ#1 00001930 467440 116274272 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 40.25 FREIGHT#1 00001930 467441 116274272 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1.15- CMFREIGHT#1 00001930 467442 116274272 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 364.00 WINE#1 00001930 467347 116274273 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 4.60 FREIGHT#1 00001930 467348 116274273 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1.15- CMFREIGHT#3 00001930 467453 412369523A 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 40,177.00 319963 6/19/2024 161903 CARPENTER,SCOTT 4.57 UB REFUND 13798 HEYWOOD CT 467507 20240612E 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 4.57 319964 6/19/2024 146174 CHAMPION PLUMBING 404 25 TEMPORARY WATER CONNECTION 467236 128247 2027.6810 2024101G CONSTRUCTION IN PROGRESS ROAD ESCROW 404 25 319965 6/19/2024 100282 CINTAS CORPORATION 7.33 PARKS COVERALLS 467209 4194766002 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 9.97 SHOP COVERALLS 467209 4194766002 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 44.03 STREETS COVERALLS 467209 4194766002 1600,6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 21,98 AVCC RUG SERVICE 467263 4194938468 1900.6240 CLEANING SERVICE/GARBAGE REMOVAV COMMUNITY CENTER .46- LIQ1 USE TAX 467259 4194938553 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET .46 LIQ1 USE TAX 467259 4194938553 5025.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS 6.72 RUGS 467259 4194938553 5025.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/18/2024 9:59:41 Council Check Register by GL Page- 12 Council Check Register by Invoice&Summary 6/18/2024 --_ 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319965 6/19/2024 100282 CINTAS CORPORATION Continued... 90.03 319966 6/19/2024 130960 COLDSPRING GRANITE COMPANY 377 00 NICHE PLAQUE-VILLEGAS 467117 R12222161 5605.6325 COLUMBARIUM CEMETERY 377.00 319967 6/19/2024 100510 CORE&MAIN 1,763,78 WATEROUS HYDRANT PARTS 467512 U909407 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP N 1,763.78 319968 6/19/2024 143882 CULLIGAN 108.00 AVSA WATER SOFTENING 467229 157985539939MAY 5210.6249 OTHER CONTRACTUAL SERVICES ARENA 1 BUILDING MAINTENANCE 24 108,00 319969 6/19/2024 100434 DOUGHERTY MOLENDA SOLFEST HILL 155.00 GEN CRIMINAL MATTERS 467537 220921 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 678.81 CODE VIOLATIONS-MISC 467536 220923 1050.6231 LEGAL SERVICES LEGAL GENERAL SERVICES 83.93 VILLAGE POINTE PLAZA 467535 220924 4502.6231 2015152G LEGAL SERVICES IMPROVEMENTS-ASSESSED 195.85 TMOBILE AT CMF 467534 220925 1000.2430 20053004 ANTENNA LEASE ESCROWS GENERAL FUND BALANCE SHEET 139.89 APPLE VALLEY SQUARE 7TH(202215 467533 220926 4502.6231 2022155L LEGAL SERVICES IMPROVEMENTS-ASSESSED 489.62 EAGLE POINTE(PC21-05-SB) 467532 220927 4502.6231 2023163G LEGAL SERVICES IMPROVEMENTS-ASSESSED 119.25 PFAS LITIGATION 467531 220928 5305.6231 LEGAL SERVICES WATER MGMT/REPORT/DATA ENTR' 2,098.35 APPLEWOOD POINTE 2ND ADDN 467530 220929 4502.6231 2024147L LEGAL SERVICES IMPROVEMENTS-ASSESSED 211 82 AV PARK BOND IMPROVEMENTS 467529 220930 2302.6231 PR230062 LEGAL SERVICES PARKS REF-GENERAL UNASSIGNE 201.82 PARK BOND COMMUNITY CENTER 467528 220931 2305.6231 PR230062 LEGAL SERVICES APPLE VALLEY COMMUNITY CENTE 36.69 PARK BOND HAYES PARK 467526 220933 2343.6231 PR230062 LEGAL SERVICES HAYES PARK PARK 895.30 PARK BOND HAYES ARENA 2308 467527 220933 2308.6231 PR230062 LEGAL SERVICES HAYES ARENA 91,74 PARK BOND KELLEY PARK 467525 220934 2349.6231 PR230062 LEGAL SERVICES KELLEY PARK 294.17 PARK BOND REDWOOD PARK 467524 220935 2360.6231 PR230062 LEGAL SERVICES REDWOOD PARK 195.85 KLJ ENG-LES SCHWAB TIRES CUP 467523 220936 4502.6231 2024128L LEGAL SERVICES IMPROVEMENTS-ASSESSED 447.66 15584 GASLIGHT DR-EDA SALE 467522 220937 3207.6231 2024149G LEGAL SERVICES CLOSED BOND ISSUES 545.57 7153/7169 152ND ST W-866 SITE 467521 220938 3207.6231 2024150G LEGAL SERVICES CLOSED BOND ISSUES 627.16 TRAIL PROJECTS DC&CDA 467520 220939 2027.6231 2024105R LEGAL SERVICES ROAD ESCROW 73.39 DAKOTA RIDGE-ISD 196-VAC&REP 467519 220940 4502.6231 2024151L LEGAL SERVICES IMPROVEMENTS-ASSESSED 11.47 APPEAL OF CONVICTION-RMJ 467538 221072 1055.6231 LEGAL SERVICES LEGAL PROSECUTING ATTORNEY 11,490.27 AV 11TH&12THADDN-EASTMENTA 467539 221152 4502.6231 2022111E LEGAL SERVICES IMPROVEMENTS-ASSESSED 995.00 AV PARK BOND IMPROVEMENTS 467540 221242 2302,6231 PR230062 LEGAL SERVICES PARKS REF-GENERAL UNASSIGNE 078.61 R55CKR2 LOGISr ' CITY OFAPPLF2'" LEY 6/r7 4 9:59:41 Council Check Regi_ oy GL Pay_ 13 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319970 6/19/2024 152830 DVS RENEWAL Continued... 27.00 RECLASS#63 MARKED TO UNMARKED 467469 20240611 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 27.00 319971 6/19/2024 100151 EAGAN,CITY OF 15,931.52 SAN SEWER 2ND QTR 2024 467553 20240607 5365.6318 BURNSVILLE/EAGAN SWR REIMBURSESEWER MGMT/REPORTS/DATA'ENT 15,931.52 319972 6/19/2024 159038 FREDRICKSON MASONRY LLC 2,000.00 CLAIM#300767 ED BLDG WALL RPR 467246 1544 7205.6399 OTHER CHARGES INSURANCE CLAIMS 2,000.00 319973 6/19/2024 100827 GRAPE BEGINNINGS INC 591.00 LIQ#3 00032379 467357 149219 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,264.24 WINE#3 00032379 467358 149219 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 24.75 FREIGHT#3 00032379 467359 149219 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 576,00 LIQ#3 00032379 467360 149697 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 4.50 FREIGHT#3 00032379 467361 149697 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,460.49 319974 6/19/2024 100222 HACH COMPANY 98.79 WTP LAB SUPPLIES 467225 14040850 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC/R 98.79 319975 6/19/2024 101169 HAWKINS,INC. 9,857.10 FLUORIDE&SODIUM PERMANGANATE 467511 6766376 5325.6214 CHEMICALS WATER TREATMENT FCLTY MNTC/R 186.10 POOL REPAIR SUPPLIES 467422 6771917 1940 6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 10,043.20 319976 6/19/2024 145597 HORIZON POOL SUPPLY 2,146.56 AVFAC ADHESIVE CAULK 467240 INV72014 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 2,146 56 319977 6/19/2024 151188 JACK BRASS BAND 1,600 00 2024 FREEDOM DAYS PARADE 467562 20240613 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 1,600 00 319978 6/19/2024 158287 JLG ARCHITECTS 124,189 62 AVFAC DESIGN FEES MAY 2024 467549 234273 2306.6235 PR230064 CONSULTANT SERVICES APPLE VALLEY AQUATIC CENTER 124,189 62 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/18/2024 9:59:41 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319979 6/19/2024 147557 LIBATION PROJECT Continued... 244.08 WINE#1 00051923 467362 72526 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 6.00 FREIGHT#1 00051923 467363 72526 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 250.08 319980 6/19/2024 156098 M&J TRUCKING CO LLC 2,765.00 HAUL STREET SWEEPING MATERIAL 467237 48140 5505.6240 CLEANING SERVICE/GARBAGE REMOVSTORM DRAIN MNTC/RPR/SUMPS 2,765.00 319981 6/19/2024 119353 MADISON NATIONAL LIFE INS CO INC 232.83 STD FEES JUNE 2024 467226 20240601 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 2,690.55 LTD FEES JUNE 2024 467226 20240601 1020.6235 CONSULTANT SERVICES HUMAN RESOURCES 10.03 LTD ADJUSTMENT FEES 467226 20240601 9000.2113 ACCRUED LTD PAYROLL CLEARING BAL SHEET 2.933.41 319982 6/19/2024 100580 MAMA 25.00 MAMA LUNCHEON-LAWELL 467251 1940 1010.6275 SCHOOLS/CONFERENCES/EXP LOCAL ADMINISTRATION 25.00 319983 6/19/2024 100601 MCFOA 50.00 MCFOA MEMBERSHIP RENEWAL 467250 1061 1015,6280 DUES&SUBSCRIPTIONS CITY CLERK/ELECTIONS 50.00 319984 6/19/2024 161423 MIDWEST MACHINERY CO 35.99 SHOP 3#SC LINE 467502 10073697 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 117.39 PARTS-MOWER BLADES 467257 10074284 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN 79.31 MOWER OIL 467500 10077331 1765.6212 MOTOR FUELS/OILS PARK EQUIPMENT MAINTENANCE 232 69 319985 6/19/2024 139959 MINNESOTA BRASS 2,200,00 2024 FREEDOM DAYS PARADE 467560 20240613 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,200.00 ' 319986 6/19/2024 100693 MN FIRE SERVICE CERTIFICATION 126.00 INSTRUCTOR I CERT TEST PELTIER 467544 12686 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 126,00 INSTRUCTOR I CERT TEST JOHNSON 467544 12686 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 126,00 INSTRUCTOR I CERTTEST ELNCK 467544 12686 , 1310,6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 126.00 INSTRUCTOR I CERTTEST EHRMAN 467544 12686 1310.6275 SCHOOLS/CONFERENCES/EXP LOCAL FIRE TRAINING 504.00 319987 6/19/2024 161901 MURRY,MARGARET R55CKR2 LOGIS/'.\ CITY OF APPLE-' 'LLEY 6/J)^' 24 9:59:41 ' Council Check Regi.. oy GL Pay. 15 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319987 6/19/2024 161901 MURRY,MARGARET Continued... 11.49 UB REFUND 6732 132ND ST W 467508 20240612A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 11.49 319988 6/19/2024 158120 MY PICKLEBALL COACH 330.00 PICKLEBALL LESSON INSTRUCTION 467487 60724 1855.6249 OTHER CONTRACTUAL SERVICES REC FOOTBALL&SOCCER 330.00 319989 6/19/2024 100995 NAPA AUTO PARTS 7.38 OIL FILTER#363 467481 5763933970 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 21.07 AIR FILTER#363 467480 576393402 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 6.68 OIL FILTER#404 467482 5763934236 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 43.25 FILTERS#347,314,&371 467482 5763934236 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 51.19 FUEL FILTER#238 467482 5763934236 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 32.08 WIPERS#224 467483 5763934238 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 161.65 319990 6/19/2024 161899 NEUPANE,KRISHNA 150.00 REBATE 15810 FLUTE WAY 467510 20240612 5301.4910 WATER CHARGES WATER&SEWER FUND REVENUE 150.00 ` 319991 6/19/2024 109947 NEW FRANCE WINE CO 646.00 WINE#3 . 00041046 467366 224184 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 12.50 FREIGHT#3 00041046 467367 224184 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 416.00 WINE#1 00041046 467364 224279 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 10.00 FREIGHT#1 00041046 467365 224279 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,084.50 319992 6/19/2024 156002 ORIGIN WINE&SPIRITS 96.00 WINE#1 00052759 467368 24954 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 1.25 FREIGHT#1 00052759 467369 24954 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 97.25 319993 6/19/2024 161900 OSADCHUK,MARGO 114.89 UB REFUND 15673 FLACKWOOD WAY 467509 20240613A 5301.4997 WATER/SEWER ACCT REFUNDS WATER&SEWER FUND REVENUE 114.89 319994 6/19/2024 143336 PREMIER LOCATING INC 1,507.54 PREMIER LOCATES 5/16/-5/31 467247 42609 5805.6249 OTHER CONTRACTUAL SERVICES STREET LIGHT UTILITY FUND 1,507.54 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/18/2024 9:59:41 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 319995 6/19/2024 151932 RED WING BUSINESS ADVANTAGE ACCOUNT Continued... 237.99 BOOT J JACOBS 467494 7241138797 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 54.26 INSOLES-I SPENCER 467495 7241140003 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN' 292.25 319996 6/19/2024 157337 RIVER CITY RHYTHM 1,200.00 2024 FREEDOM DAYS PARADE 467559 20240613 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 1,200.00 319997 6/19/2024 141325 ROOTSTOCK WINE CO 351.96 WINE#3 00050755 467382 5165 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5.50 FREIGHT#3 00050755 467383 5165 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 357.46 319998 6/19/2024 150643 RUE 38 824,00 WINE#3 00052178 467384 201230 5085.6530 BEER LIQUOR#3 STOCK PURCHASES 9,00 FREIGHT#3 00052178 467385 201230 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 833,00 319999 6/19/2024 153772 SAINTS MARCHING BAND 2,000.00 2024 FREEDOM DAYS PARADE 467561 20240613 7005.6399 OTHER CHARGES LODGING TAX 2,000.00 320000 6/19/2024 150913 SOCCER SHOTS 2,730.00 SPRING SOCCER SHOTS PAYMENT 467543 52824 1845.6249 OTHER CONTRACTUAL SERVICES REC SELF SUPPORT PROG GENER, 2,730.00 320001 6/19/2024 157211 THE STANDARD 349,70 BASIC LIFE INSURANCE JUNE 467126 20240601 9000,2117 ACCRUED LIFE INSUR-BASIC PAYROLL CLEARING BAL SHEET 9,913.35 SUPP/DEP LIFE INS JUNE 467126 20240601 9000.2118 ACCRUED LIFE INSUR-SUPP/DEPEND PAYROLL CLEARING BAL SHEET 10.263,05 320002 6/19/2024 101342 THOMSON REUTERS-WEST 370.47 BACKGROUND CHECKS 467252 850270234 1215.6249 OTHER CONTRACTUAL SERVICES POLICE DETECTIVE UNIT 370.47 320003 6/19/2024 157346 TIN CUP STEEL BAND 1,500.00 2024 FREEDOM DAYS PARADE 467563 20240613 7005.6399 OTHER CHARGES LODGING TAX 1,500 00 320004 6/19/2024 137332 TUBE PRO INC R55CKR2 LOGIS,n CITY OFAPPLVJ-&LEY 6/1 'N 4 9:59:41 Council Check Reg. iy GL Pay i 17 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320004 6/19/2024 137332 TUBE PRO INC Continued... 3,414.00 RIVER TUBES(62) 467550 61142 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 3,414.00 320005 6/19/2024 121872 TWIN CITY HARDWARE 52.54 M4 KEYS CMF 467118 RS12268433 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 52.54 320006 6/19/2024 161145 VALLEY SALES INC 98.20 HUB CAPS#248 467484 9737 1765.6229 GENERAL SUPPLIES PARK EQUIPMENT MAINTENANCE 98.20 • 320007 6/19/2024 100839 VALLEY-RICH COMPANY INC 7,945,74 WM BREAK 12910 GARNER LN 467517 33335 5330,6269 REPAIRS-OTHER WTR MAIN/HYDRANT/CURB STOP N 10,916.31 GV REPAIR GARNER&130TH ST 467516 33338 5330.6269 REPAIRS-OTHER WTR MAIN/HYDRANT/CURB STOP N 14,614.60 GV REPAIR GARRETTAND GARNER 467515 33339 5330.6269 REPAIRS-OTHER WTR MAIN/HYDRANT/CURB STOP N 33,476.65 320008 6/19/2024 100631 VERIZON WIRELESS 40.01 IA1 WIRELESS DATA IPADS 467470 84244206700002 5250.6237 TELEPHONE/PAGERS ARENA 1 CONCESSIONS 40.01 UTIL WIRELESS DATA(PADS 467470 84244206700002 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 9.05 IT NEW LINE 651 900 2511, 467467 9965853316 1030.6237 TELEPHONE/PAGERS INFORMATION TECHNOLOGY 40.01 CODE WIRELESS DATA 467467 9965853316 1013.6237 TELEPHONE/PAGERS CODE ENFORCEMENT 40 01 IT WIRELESS DATA 467467 9965853316 1030.6237 TELEPHONE/PAGERS INFORMATION TECHNOLOGY 41.46 HCSC CELL PHONE JUN 467467 9965853316 1920.6237 TELEPHONE/PAGERS SENIOR CENTER 41.46 PK CELL PHONE JUN 467467 9965853316 1710.6237 TELEPHONE/PAGERS PARK MAINTENANCE MANAGEMEN 59.44 ENG CELL PHONE JUN 467467 9965853316 1510.6237 TELEPHONE/PAGERS PW ENGINEERING&TECHNICAL 72.81 FIRE WIRELESS DATA 467467 9965853316 1330.6237 TELEPHONE/PAGERS FIRE OPERATIONS 80,02 PK WIRELESS DATA 467467 9965853316 1710.6237 TELEPHONE/PAGERS PARK MAINTENANCE MANAGEMEN' 82,92 STR CELL PHONE JUN 467467 9965853316 1600,6237 TELEPHONE/PAGERS STREET MANAGEMENT 82.92 ADM CELL PHONE JUN 467467 9965853316 1010.6237 TELEPHONE/PAGERS ADMINISTRATION 82.92 CODE CELL PHONE JUN 467467 9965853316 1013.6237 TELEPHONE/PAGERS CODE ENFORCEMENT 110.03 INSP CELL PHONE JUN 467467 9965853316 1400.6237 TELEPHONE/PAGERS INSPECTIONS MANAGEMENT 160.04 INSP WIRELESS DATA 467467 9965853316 1400.6237 TELEPHONE/PAGERS INSPECTIONS MANAGEMENT 217.26 REC CELL PHONE JUN 467467 9965853316 1700.6237 TELEPHONE/PAGERS PARK&RECREATION MANAGEMEN 240.08 ENG WIRELESS DATA 467467 9965853316 1510.6237 TELEPHONE/PAGERS PW ENGINEERING&TECHNICAL 400.10 POL WIRELESS DATA 467467 9965853316 1205.6237 TELEPHONE/PAGERS POLICE RECORDS UNIT 400.10 REC WIRELESS DATA 467467 9965853316 1700.6237 TELEPHONE/PAGERS PARK&RECREATION MANAGEMEN 760,19 STR WIRELESS DATA 467467 9965853316 1600.6237 TELEPHONE/PAGERS STREET MANAGEMENT 150.06 GOLF WIRELESS DATA 467467 9965853316 2205.6237 TELEPHONE/PAGERS GOLF MANAGEMENT 20.73 UTIL ON-CALL CELL PHONE JUN 467467 9965853316 5365.6237 TELEPHONE/PAGERS SEWER MGMT/REPORTS/DATA ENT R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/18/2024 9:59:41 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320008 6/19/2024 100631 VERIZON WIRELESS Continued... 20.73 UTIL ON-CALL CELL PHONE JUN 467467 9965853316 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 82.92 UTIL CELL PHONE JUN 467467 9965853316 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 82.92 UTIL CELL PHONE JUN 467467 9965853316 5365.6237 TELEPHONE/PAGERS SEWER MGMT/REPORTS/DATA ENT 905.57 UTIL WIRELESS DATA 467467 9965853316 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 40,01 STORM WIRELESS DATA 467467 9965853316 5505.6237 TELEPHONE/PAGERS STORM DRAIN MNTC/RPR/SUMPS 124,38 STORM CELL PHONE JUN 467467 9965853316 5505.6237 TELEPHONE/PAGERS STORM DRAIN MNTC/RPR/SUMPS 4,428.16 320009 6/19/2024 157161 VESTIS SERVICES LLC 47.65 STREETS 1ST AID SUPPLIES 467119 MSP212468 1630,6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANC' 60.79 PARKS SHOP 1ST AID SUPPLIES 467119 MSP212468 1710.6229 GENERAL SUPPLIES PARK MAINTENANCE MANAGEMEN 70.79 PARK BUILD 2 1ST AID SUPPLIES 467119 MSP212468 1710.6229 GENERAL SUPPLIES PARK MAINTENANCE MANAGEMEN 89,38 FLEET 1ST AID SUPPLIES 467119 MSP212468 1540.6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 80.65 WTP 1ST AID SUPPLIES 467119 MSP212468 5325.6229 GENERAL SUPPLIES WATER TREATMENT FCLTY MNTC/R 349.26 320010 6/19/2024 100521 WINE MERCHANTS 360.00 WINE#3 00022992 467416 7474672 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5,00 FREIGHT#3 00022992 467417 7474672 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 236.00 WINE#1 00022992 467408 7474673 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00022992 467409 7474673 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 180.00 WINE#1 00022992 467410 7475447 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2.50 FREIGHT#1 00022992 467411 7475447 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2,483.00 WINE#3 00022992 467418 7475448 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 31.88 FREIGHT#3 00022992 467419 7475448 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 480.00 WINE#2 00022992 467414 7475449 5055,6520 WINE LIQUOR#2 STOCK PURCHASES 6.25 FREIGHT#2 00022992 467415 7475449 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 512.00 WINE#3 00022992 467420 7476410 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 5.53 FREIGHT#3 00022992 467421 7476410 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 270,00 WINE#1 00022992 467412 7476411 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00022992 467413 7476411 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 4,579.66 320011 6/19/2024 139953 ZUHRAH PIPES&DRUMS 1,500.00 2024 FREEDOM DAYS PARADE 467566 20240613 7005.6399 OTHER CHARGES LODGING TAX 1.500,00 320012 6/19/2024 137581 ZUHRAH SHRINE COBRA CORPS 250.00 2024 FREEDOM DAYS PARADE 467558 20240613 700.6399 OTHER CHARGES PARK&RECR' ')N MANAGEMEN ,,250.00 R55CKR2 LOGIS CITY OFAPPLF"^L-LEY g/1P'�q�4 9:59:41 Council Check Reg. ay GL pay 1 19 Council Check Register by Invoice&Summary 6/18/2024 -- 6/21/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320012 6/19/2024 137581 ZUHRAH SHRINE COBRA CORPS Continued... 320013 6/19/2024 144448 ZUHRAH SHRINE HORSEMAN 1,700.00 2024 FREEDOM DAYS PARADE 467564 20240613 7005.6399 OTHER CHARGES LODGING TAX 1,700.00 320014 6/19/2024 137583 ZUHRAH STEEL DRUM BAND 800.00 2024 FREEDOM DAYS PARADE 467565 20240613 7005.6399 OTHER CHARGES LODGING TAX 800.00 1,334,696.15 Grand Total Payment Instrument Totals Checks 335,983.10 A/P ACH Payment 998,713.05 Total Payments 1,334,696.15 R55CKS2 LOGIS' \ CITY OF APPLE"ALLEY 6/1"124 9:59:46 Note: Payment amount 61 reflect the actual amount due to data sequencing and/or data selection. Council Check. .nary Pa, I 1 6/18/2024 - 6/21/2024 Company Amount 01000 GENERAL FUND 106,530.94 02010 CABLE TV RESERVE FUND 264.81 02025 ROAD ESCROW FUND 765,830.49 02090 PARTNERS IN EDUCATION 357.29 02200 VALLEYWOOD GOLF FUND 1,419.47 02300 PARKS REFERENDUM FUND 149,084.67 03205 CLOSED SA BOND ISSUES 993.23 04420 '21 FACILITIES CIP 7,223.80 04500 CONSTRUCTION PROJECTS 26,616.18 04930 FUTURE CAPITAL PROJECTS 264.00 05000 LIQUOR FUND 74,294.04 05200 ARENA FUND 421.75 05300 WATER&SEWER FUND 89,025.46 05500 STORM DRAINAGE UTILITY FUND 5,227.43 05600 CEMETERY FUND LEVEL PROGRAM 970.54 05800 STREET LIGHT UTIL FUND 1,552.09 07000 LODGING TAX FUND 7,500.00 07200 RISK MANAGEMENT/INSURANCE FUND 2,000.00 07430 VERF-PARK MAINTENANCE 84,846.88 09000 PAYROLL CLEARING FUND 10,273.08 Report Totals 1,334,696.15 �y� 0 �,I R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 1 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 I Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31960 6/28/2024 100101 ACE HARDWARE 3.19- DISCOUNT 467702 101340993431 5265.6333 GENERAL-CASH DISCOUNTS ARENA 2 BLDG MAINTENANCE-HAY 31.98 NUTS AND BOLTS 467702 101340993431 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 2.39- DISCOUNT 468097 350128 1060.6333 GENERAL-CASH DISCOUNTS MUNICIPAL BLDG&GROUNDS MN1 23.96 BATTERIES FOR PLANNING REMOTES 468097 350128 1060.6215 EQUIPMENT-PARTS MUNICIPAL BLDG&GROUNDS MN1 29.99- RETURN 468093 350134993731 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 2.99 DISCOUNT,RETURN 468093 350134993731 1730.6333 GENERAL-CASH DISCOUNTS PARK BUILDING MAINTENANCE 1.99- DISCOUNT 468094 35013499374 1715.6333 GENERAL-CASH DISCOUNTS PARK ATHLETIC FIELD MAINTENAN( 19.99 ATHLETIC FIELD SUPPLIES 468094 35013499374 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( .16- DISCOUNT 468095 35013499375 1715.6333 GENERAL-CASH DISCOUNTS PARK ATHLETIC FIELD MAINTENAN( 1.60 ATHLETIC FIELD SUPPLIES 468095 35013499375 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 1,00- DISCOUNT 467785 35013499377 1900,6333 GENERAL-CASH DISCOUNTS AV COMMUNITY CENTER 10.09 AVCC NUTS&BOLTS&SPRAY 467785 35013499377 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 2.89- DISCOUNT 468096 350139993541 1610.6333 GENERAL-CASH DISCOUNTS STREET/BOULEVARD REPAIR&MN' 28.99 RAKE FOR BLVDS 468096 350139993541 1610.6211 SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN' 77.99 31961 6/28/2024 147453 ADAM'S PEST CONTROL INC 118.83 PEST CONTROL MC 467622 3905140 1060.6249 OTHER CONTRACTUAL SERVICES MUNICIPAL BLDG&GROUNDS MN1 118.83 31962 6/28/2024 153995 AMAZON CAPITAL SERVICES 98.99 PORTABLE AMPLIFIER PUPPET WAG 467733 13TMCFGDVC7M 1800,6229 GENERAL SUPPLIES REC PROGRAM GENERAL 22.93 PS ROOM CHANGE-CORD 467693 176T33XN3JPC 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 49.90 MOWING SUPPLIES 467730 176T33XNFKNQ 1720,6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 31,98 WALL MOUNT TYLER SOLBERG 467724 1799RJ3GHPPW 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 70.89 CHAINSAW GS 467595 1KMRVVVY3PP9 2240.6229 GENERAL SUPPLIES GOLF EQUIPMENT MAINTENANCE 351.08 SUPPLIES FOR COURSE 467592 1LYYYKMQDRPJ 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 199.99 SHARK VACUUM CITY SIDE 468047 1MKVJNP1FFNF 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN] 46.98 CMF DOORBELL 468086 1MKVJNP1N96W 1540,6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 199.98 CABINETS PUPPET WAGON 467736 1MMF4967VX69 1800.6229 GENERAL SUPPLIES REC PROGRAM GENERAL 15.47- STEERING WHEEL HANDLE 468072 1MQDWMTLL4YY 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 497.30 ITEMS FOR PS ROOM CHANGE 467775 1MY6CNV1RKTV 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 46.08- FAC SUPPLY RETURN 467637 1YCX41N394PC 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 1,508.47 31963 6/28/2024 100709 BATTERIES PLUS BULBS 10.06- GOLF USE TAX 467697 P73475640 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 10.06 GOLF USE TAX 467697 P73475640 2240.6216 VEHICLES-TIRES/BATTERIES GOLF EQUIPMENT MAINTENANCE 146.35 BATTERY 467697 P73475640 2240.6216 VEHICLES-TIRES/BATTERIES GOLF EQUIPMENT MAINTENANCE 146,35 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 2 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31963 6/28/2024 100709 BATTERIES PLUS BULBS Continued... 31964 6/28/2024 151643 BKJ LAND COMPANY 1,040.25 2024 UTILITY IMPROVE FINAL PAY 468061 20240528 5505.6810 2024102D CONSTRUCTION IN PROGRESS STORM DRAIN MNTC/RPR/SUMPS 1,040.25 2024 UTILITY IMPROVE FINAL PAY 467658 20240529 5505.6810 2024102D CONSTRUCTION IN PROGRESS STORM DRAIN MNTC/RPR/SUMPS 2,080.50 31965 6/28/2024 101173 BROWN'S ICE CREAM CO 184.56 7TH AVENUE PIZZA 467677 22415711 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 184.56 31966 6/28/2024 100100 CNH ARCHITECTS 5,970.25 FS 2 ARCHITECT FEES 467613 3205 4422.6235 2021170G CONSULTANT SERVICES '21 FACILITIES CIP 5,970.25 31967 6/28/2024 141474 COLE PAPERS INC. 191.45 TP.TOWELS 467725 10449548 1060,6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 191.45 31968 6/28/2024 100102 COLLEGE CITY BEVERAGE 744.00 CC LIQUOR 467642 1030832 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 409.55 CC BEER 467641 1030833 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 196.00 CC LIQUOR 467696 1032818 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 434.85 CC BEER 467778 1032820 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 40.67- CC BEER 467596 179700384 2270,6419 GOLF-BEER GOLF FOOD&BEVERAGE 1,743.73 31969 6/28/2024 143551 CURBSIDE LANDSCAPE&IRRIGATI 425.48 JCRR AND 149TH IRRIGATION 467686 291392 1610.6249 OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN' 425.48 31970 6/28/2024 100128 DAKOTA ELECTRIC ASSOCIATION 39.92 COBBLESTONE LK PKY LIGHTS 467709 200001029347MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 174.13 QUARRY POINT TOWER MAY 467767 200001036888MAY 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 24 235.23 VALLEYWOOD MAINT BLDG MAY 467740 200001348960MAY 2230.6255 UTILITIES-ELECTRIC GOLF SHOP BUILDING MAINTENAN1 24 224.45 VALLEYWOOD RESERVOIR MAY 467768 200002244242MAY 5320.6255 UTILITIES-ELECTRIC WATER WELL/BOOSTER STN MNT/F 24 147.92 15298 153RD ST LIGHTS MAY 467741 200003155579MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 3 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31970 6/28/2024 100128 DAKOTA ELECTRIC ASSOCIATION Continued... 24 45.26 15850 DRAWSTONE TRL LIGHTS MAY 468064 200003472842MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 44.64 15750 DIAMOND WAY LIGHTS MAY 467710 200003472859MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 34.72 15745 COBBLESTONE LK PKWAY 467711 200003472867MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 18,60 158TH/DIAMOND PATH MOONLIGHT M 467716 200003472875MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 62.49 COBBLESTONE LK PKY LIGHTS 467717 200003571957MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 2,248.35 VALLEYWOOD CLUBHOUSE MAY 467718 200004985206MAY 2215.6255 UTILITIES-ELECTRIC GOLF CLUBHOUSE BUILDING 24 26.55 COBBLESTONE N 2ND ADDITION MAY 467742 200005663463MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 32.69 COBBLESTONE N 2ND ADDITION MAY 467720 200005663471MAY 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24A 17.17 12119 GANTRY LN POND JUN 467759 200010036848JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 23.46 943 1/2 GARDENVIEW DR JUN 468065 200010052737JUN 5805,6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 24 33.52 HAWK SIGNAL PED CROSSING JUN 467719 200010066613JUN 5805.6255 UTILITIES-ELECTRIC STREET LIGHT UTILITY FUND 24 19.17 PILOT KNOB/155TH SPKLR JUN 467721 200010066957JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 69.97 PILOT KNOB/155TH ST SIGNAL JUN 467722 200010066959JUN 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 24 150.25 SIGN VALLEYWOOD ENTRANCE JUN 468066 200010078741JUN 2215.6255 UTILITIES-ELECTRIC GOLF CLUBHOUSE BUILDING 24 1,062.19 GOLF IRRIGATION JUN 467744 200010117984JUN 2230.6255 UTILITIES-ELECTRIC GOLF SHOP BUILDING MAINTENANi 24 4,710.68 31971 6/28/2024 100858 DALCO 1,749.50 PAPER/GARBAGE BAGS 467675 4241604 1940.6229 GENERAL SUPPLIES AQUATIC SWIM CENTER 1,749.50 31972 6/28/2024 131088 EBERT COMPANIES 69,319.99 FIRE STN RECONFIG-PMT#15 467661 20240517 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 69,319.99 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 4 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31972 6/28/2024 131088 EBERT COMPANIES Continued... 31973 6/28/2024 144557 EXECUTIVE OUTDOOR SERVICES LLC 11,916.17 PARK MOWING MAY 467636 2573 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 3,583.32 CEMETERY MOWING MAY 467652 2576 5605:6249 OTHER CONTRACTUAL SERVICES CEMETERY 15.499.49 31974 6/28/2024 100157 FACTORY MOTOR PARTS CO 427.76 BRAKE PADS DURANGO INTERCEPTOR 467643 19731431 1210.6215 EQUIPMENT-PARTS POLICE FIELD OPERATIONS/PATRO 427.76 31975 6/28/2024 100420 FISCHER MINING,LLC 23.20- GOLF USE TAX 467713 175891 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 23.20 GOLF USE TAX 467713 175891 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 337.47 RC BASE 467713 175891 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 337.47 31976 6/28/2024 100209 GOPHER STATE ONE-CALL 470.00 GOPHER STATE ONE CALL-MAY 467653 4050185 5365.6399 OTHER CHARGES SEWER MGMT/REPORTS/DATA ENT 470.00 GOPHER STATE ONE CALL-MAY 467653 4050185 5305.6399 OTHER CHARGES WATER MGMT/REPORT/DATA ENTR' 470.75 GOPHER STATE ONE CALL-MAY 467653 4050185 5506.6399 OTHER CHARGES STORM LIFT STN MNTC/RPR 1,410.75 31977 6/28/2024 101090 GRENDAHL,RUTH A 1,500.52 NLC RANCHO CORDOVA,CA-GRENDAHL 467610 20240613 1005.6276 SCHOOLS/CONFERENCES/EXP OTHERMAYOR/CITY COUNCIL 1,500.52 31978 6/28/2024 103314 INNOVATIVE OFFICE SOLUTIONS 12.84 COLOR FOLDERS-PLANNING 467634 IN4559718 1100.6210 OFFICE SUPPLIES DEV MANAGEMENT 25.42 EARPLUGS FOR INSPECTIONS 467634 IN4559718 1400.6210 OFFICE SUPPLIES INSPECTIONS MANAGEMENT 53.51 NOTEPADS&HIGHLIGHTERS-SUPPLY 467635 IN4559790 1035.6210 OFFICE SUPPLIES FINANCE 91.77 31979 6/28/2024 101796 INTERSTATE BATTERY SYSTEM OF M 476.25 CIVIL DEF.SIREN BATTERIES 467651 585639 1290.6215 EQUIPMENT-PARTS CIVIL DEFENSE MANAGEMENT 476.25 CIVIL DEF.SIREN BATTERIES 467650 585758 1290.6215 EQUIPMENT-PARTS CIVIL DEFENSE MANAGEMENT 952.50 31980 6/28/2024 154177 LEAST SERVICES COUNSELING LLC 610.00 MENTAL HEALTH CHECK-INS 468060 1441 7205.6235 CONSULTANT SERVICES INSURANCE CLAIMS 610.00 • R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 5 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31980 6/28/2024 154177 LEAST SERVICES COUNSELING LLC Continued... 31981 6/28/2024 154223 LIGHTNING DISPOSAL,INC. 383,52 YARD DUMPSTER 467602 624854 1600.6240 CLEANING SERVICE/GARBAGE REMOVSTREET MANAGEMENT 383.52 YARD DUMPSTER 467602 624854 1720.6240 CLEANING SERVICE/GARBAGE REMOVPARK GROUNDS MAINTENANCE 767.04 31982 6/28/2024 156007 MACQUEEN EMERGENCY 915.72 SINGLE GAS CO MONITOR(4) 467590 P30720 1330.6211 SMALL TOOLS&EQUIPMENT FIRE OPERATIONS 915.72 31983 6/28/2024 100299 MASTER ELECTRIC CO 525.02 BATTING CAGE REPAIR 467607 SD51365 1715.6249 OTHER CONTRACTUAL SERVICES PARK ATHLETIC FIELD MAINTENAN( 462.10 LIGHT RPRS VALLEYVIEW WARMING 467605 SD51368 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 875.15 LIGHT REPAIRS JCRP EAST 467606 SD51369 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 446.15 LIGHT REPAIRS 467586 SD51370 1720,6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 85.13 WIRING SCADA PANEL WELL#2 467584 SD51372 5320.6215 EQUIPMENT-PARTS WATER WELL/BOOSTER STN MNT/F 1,080.00 WIRING SCADA PANEL WELL#2 467584 SD51372 5320.6265 REPAIRS-EQUIPMENT WATER WELL/BOOSTER STN MNT/F 84.34 PALOMINO SCADA WIRING 467588 SD51373 5320.6215 EQUIPMENT-PARTS WATER WELL/BOOSTER STN MNT/F 540.00 PALOMINO SCADA WIRING 467588 SD51373 5320.6265 REPAIRS-EQUIPMENT WATER WELL/BOOSTER STN MNT/F 172.53 INSTALL SWITCH AND WIRING ALAR 467583 SD51374 5506.6215 EQUIPMENT-PARTS STORM LIFT STN MNTC/RPR 1,215.00 INSTALL SWITCH AND WIRING ALAR 467583 SD51374 5506.6265 REPAIRS-EQUIPMENT STORM LIFT STN MNTC/RPR 2,924.15 AVFAC ELECTRICAL REPAIR. 467674 SD51497 1940,6269 REPAIRS-OTHER AQUATIC SWIM CENTER 475.00 JCAC ELECTRICAL WORK 467600 SD51499 1730.6249 OTHER CONTRACTUAL SERVICES PARK BUILDING MAINTENANCE 8,884.57 31984 6/28/2024 100302 MCNAMARA CONTRACTING INC 20.68- STR SALES TAX ADJUST 467689 5636 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 20.68 STR SALES TAX ADJUST 467689 5636 1000,2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 2,404.71 ASPHALT REPAIRS 467689 5636 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 2,404.71 31985 6/28/2024 100849 METRO VOLLEYBALL OFFICIALS ASS 1,234,00 VOLLEYBALL OFFICIALS 5/14-5/28 467609 2242A 1860.6249 OTHER CONTRACTUAL SERVICES REC VOLLEYBALL 1,234.00 31986 6/28/2024 100609 MGX EQUIPMENT SERVICES LLC 427 37 TRUCK 230 PARTS 467604 PSO0658461 1765.6215 EQUIPMENT-PARTS PARK EQUIPMENT MAINTENANCE 427 37 31987 6/28/2024 145996 MINNESOTA NATIVE LANDSCAPES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 6 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31987 6/28/2024 145996 MINNESOTA NATIVE LANDSCAPES Continued... 682.00 SEED 468058 45596 1720,6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 682,00 31988 6/28/2024 100348 MTI DISTRIBUTING CO 1,368.04 IRRIGATION PARTS 468057 143187400 2243.6215 EQUIPMENT-PARTS GOLF IRRIGATION MAINTENANCE 395.44- MOWER BLADE 467681 143211300 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 484.93 MOWER BLADES 467639 143211600 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 172.50 IRRIGATION SUPPLIES 467603 143246000 1780.6229 GENERAL SUPPLIES PARK HIGH SCHOOL#4 FIELDS 402.55 IRRIGATION SUPPLIES 467603 143246000 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 114,84 REPLACEMENT PARTS 467678 143267000 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 134.24 JCRPW IRRIGATION 467762 143467700 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 134.25 JCRPW IRRIGATION 467762 143467700 1780,6229 GENERAL SUPPLIES PARK HIGH SCHOOL#4 FIELDS 2,415.91 • 31989 6128/2024 158623 MULCAHY NICKOLAUS LLC 70,505.20 FIRE STN RECONFIG-PMT#9 467663 222859 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 70,505.20 31990 6/28/2024 158480 NEW LINE MECHANICAL INC 155,800.00 FIRE STN RECONFIG-PMT#17 467664 20240531 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 155,800.00 31991 6/28/2024 154297 NITTI SANITATION 656.51 CH TRASH JUN 467750 30182001JUN24 1060.6240 CLEANING SERVICE/GARBAGE REMOVMUNICIPAL BLDG&GROUNDS MNl 640.50 CMF ORGANICS BIN 468053 30182002JUN24 1540.6240 2023171G CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 1,511.80 CMF TRASH JUN 468053 30182002JUN24 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 206,86 FIRE STA 1 TRASH JUN 467751 30182003JUN24 1340.6240 CLEANING SERVICE/GARBAGE REMOVFIRE BLDG&GROUNDS MNTC 57.15 FIRE STA 3 TRASH JUN 467752 30182005JUN24 1340.6240 CLEANING SERVICE/GARBAGE REMOVFIRE BLDG&GROUNDS MNTC 273,30 LIQ 1 TRASH JUN 468049 30182006JUN24 5025.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS 120.71 LIQ 2 TRASH JUN 468050 30182007JUN24 5065,6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#2 OPERATIONS 57,15 LIQ 3 TRASH JUN 468051 30182008JUN24 5095.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#3 OPERATIONS 95.00 LIQ 3 RECYCLE MAY 468052 30182008MAY24RE 5095.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#3 OPERATIONS CYCLE 205,06 OLD CH TRASH JUN 468067 30182009JUN24 2092.6240 CLEANING SERVICE/GARBAGE EDUCATION BUILDING FUND 295.41 HCSC TRASH JUN 467769 30182010JUN24 1920.6240 CLEANING SERVICE/GARBAGE REMOVSENIOR CENTER 438.35 AVCC TRASH JUN 467769 30182010JUN24 1900.6240 CLEANING SERVICE/GARBAGE REMOVAV COMMUNITY CENTER 219.18 IA2 TRASH JUN 467769 30182010JUN24 5265.6240 CLEANING SERVICE/GARBAGE REMOVARENA 2 BLDG MAINTENANCE-HAY 273.34 REDWOOD TRASH JUN 467743 30182011JUN24 1730.6240 CLEANING SERVICE/GARBAGE REMOVPARK BUILDING MAINTENANCE 909.77 SWIM TRASH JUN 467770 30182012JUN24 1940.6240 CLEANING SERVICE/GARBAGE REMOVAQUATIC SWIM CENTER 124.32 JC ACTIVITY CTR TRASH JUN 467746 30182013JUN24 1730,6240 CLEANING SERVICE/GARBAGE REMOVPARK BUILDING MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 7 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 31991 6/28/2024 154297 NITTI SANITATION Continued... 279.53 JCR PK TRASH JUN 467765 30182014JUN24 1730.6240 CLEANING SERVICE/GARBAGE REMOVPARK BUILDING MAINTENANCE 139.64 QP TRASH JUN 467747 30182015JUN24 1730.6240 CLEANING SERVICE/GARBAGE REMOVPARK BUILDING MAINTENANCE 139.39 VM PK TRASH JUN 467748 30182016JUN24 1730.6240 CLEANING SERVICE/GARBAGE REMOVPARK BUILDING MAINTENANCE 987.92 GOLF TRASH JUN 467749 30182017JUN24 2230.6240 CLEANING SERVICE/GARBAGE REMOVGOLF SHOP BUILDING MAINTENAN' 7,630.89 31992 6/28/2024 141975 NORTHERN ESCROW INC 198,861 88 ARENA REFRIGERATION PAYMENT 5 467579 20240528A 2308.6735 PR230061 CAPITAL OUTLAY-OTHER IMPROVEME HAYES ARENA Supplier 161428 ALL-AMERICAN ARENA(ESCROW) 198,861,88 31993 6/28/2024 158622 NOVA FIRE PROTECTION INC 3,300.30 FIRE STN RECONFIG-PMT#11 467665 20240531 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 3,300,30 31994 6/28/2024 137687 NUSS TRUCK&EQUIPMENT 9,608.85 DPF&BRAKES#322 467645 PSO1087701 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANC: 9,608.85 31995 6/28/2024 150632 OERTEL ARCHITECTS 22,043.11 AE DESIGN FEE FOR PD PROJECT 467754 212225 4422.6235 2021172G CONSULTANT SERVICES '21 FACILITIES CIP 22,043.11 31996 6/28/2024 158907 PARK CONSTRUCTION COMPANY 14,026.04 FIRE STN RECONFIG-PMT#11 467666 20240531 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 14,026.04 31997 6/28/2024 154497 PETERSON,KRAIG 52.26 MAY MILEAGE-PETERSON 467567 20240531 5005.6277 MILEAGE/AUTO ALLOWANCE LIQUOR GENERAL OPERATIONS 52.26 31998 6/28/2024 100382 PILGRIM PROMOTIONS 22,28 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 1920.6281 UNIFORM/CLOTHING ALLOWANCE SENIOR CENTER 22.28 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 1900.6281 UNIFORM/CLOTHING ALLOWANCE AV COMMUNITY CENTER 30.00 SCREEN PRINT VESTS 467591 16845 1510.6229 GENERAL SUPPLIES PW ENGINEERING&TECHNICAL 44.57 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 1520.6281 UNIFORM/CLOTHING ALLOWANCE NATURAL RESOURCES 54.00 SCREEN PRINT VESTS 467591 16845 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 55.71 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 1060.6281 UNIFORM/CLOTHING ALLOWANCE MUNICIPAL BLDG&GROUNDS MN1 66.85 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 1510.6281 UNIFORM/CLOTHING ALLOWANCE PW ENGINEERING&TECHNICAL 66.85 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 1400,6281 UNIFORM/CLOTHING ALLOWANCE INSPECTIONS MANAGEMENT R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 8 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unil 31998 6/28/2024 100382 PILGRIM PROMOTIONS Continued... 89.14 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 267.41 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 311.98 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 381.16 SEASONAL HATS 467591 16845 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 44.59 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 2205.6281 UNIFORM/CLOTHING ALLOWANCE GOLF MANAGEMENT 22,28 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 5205.6281 UNIFORM/CLOTHING ALLOWANCE ARENA 1 MANAGEMENT 111,42 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 5365.6281 UNIFORM/CLOTHING ALLOWANCE SEWER MGMT/REPORTS/DATA ENT 178.28 %STOCK SHIRTSSWEATSHIRTS HATS 467591 16845 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 19.76 %STOCK TSHIRTS 467648 16854 1520.6281 UNIFORM/CLOTHING ALLOWANCE NATURAL RESOURCES 19.76 %STOCK TSHIRTS 467648 16854 1920.6281 UNIFORM/CLOTHING ALLOWANCE SENIOR CENTER 19.76 %STOCK TSHIRTS 467648 16854 1900.6281 UNIFORM/CLOTHING ALLOWANCE AV COMMUNITY CENTER 49.40 %STOCK TSHIRTS 467648 16854 1060.6281 UNIFORM/CLOTHING ALLOWANCE MUNICIPAL BLDG&GROUNDS MN1 59.28 %STOCK TSHIRTS 467648 16854 1510.6281 UNIFORM/CLOTHING ALLOWANCE PW ENGINEERING&TECHNICAL 59.28 %STOCK TSHIRTS 467648 16854 1400.6281 UNIFORM/CLOTHING ALLOWANCE INSPECTIONS MANAGEMENT 98,81 %STOCK TSHIRTS 467648 16854 1530,6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 237.13 %STOCK TSHIRTS 467648 16854 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 256,89 %STOCK TSHIRTS 467648 16854 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 39,53 %STOCK TSHIRTS 467648 16854 2205.6281 UNIFORM/CLOTHING ALLOWANCE GOLF MANAGEMENT 19.76 %STOCK TSHIRTS 467648 16854 5205.6281 UNIFORM/CLOTHING ALLOWANCE ARENA 1 MANAGEMENT 98.81 %STOCK TSHIRTS 467648 16854 5365.6281 UNIFORM/CLOTHING ALLOWANCE SEWER MGMT/REPORTS/DATA ENT 138.33 °/STOCK TSHIRTS 467648 16854 5305.6281 UNIFORM/CLOTHING ALLOWANCE WATER MGMT/REPORT/DATA ENTR' 2,885.30 31999 6128/2024 100385 PLUNKETT'S PEST CONTROL INC 56.23 PEST CONTROL 467593 8558258 2215.6249 OTHER CONTRACTUAL SERVICES GOLF CLUBHOUSE BUILDING 91,14 RWD PEST CONTROL PROGRAM 467676 8606833 1930.6249 OTHER CONTRACTUAL SERVICES REDWOOD CC 147.37 32000 6/28/2024 150718 PRO-TEC DESIGN,INC 15,658.00 PD OPS CAMERAS AND DEVICES 467615 114656 4422.6810 2021172G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 15,658.00 32001 6/28/2024 158481 RED CEDAR STEEL ERECTORS INC • 912.00 FIRE STN RECONFIG-PMT#12 467673 20240531 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 912.00 32002 6/28/2024 122110 REINDERS INC 122.25 COURSE SIGNS 467695 340187001 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 405.03 PESTICIDE 467640 340255700 2235.6214 CHEMICALS GOLF COURSE MAINTENANCE 527.28 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 9 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 1 32002 6/28/2024 122110 REINDERS INC Continued... 32003 6/28/2024 152480 RMB ENVIRONMENTAL LAB 228.00 WATER QUALITY LAB SAMPLE 467628 B013069 5505.6235 CONSULTANT SERVICES STORM DRAIN MNTC/RPR/SUMPS 228.00 32004 6/28/2024 100829 SHAMROCK GROUP INC 90.55 CO2 467703 3029912 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 90.55 32005 6/28/2024 119875 SOUTH METRO RENTAL 50.06- ROLLER REPAIR 467630 134306 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN' 40.76 CHAIN SAW REPAIRS 467629 134307 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN' 67.64 CHAINSAW RPR PARTS 468045 134652 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN' 58.34 32006 6/28/2024 100524 SOUTHERN GLAZERS WINE AND SPIRITS OF MN 1,884,53 LIQ#1 00050756 468002 2488689 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 108.00 TAX#1 00050756 468005 2488691 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,091.48 WINE#1 00050756 468028 2488693 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 1,346.78 LIQ#2 00050756 468015 2488695 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 357.84 WINE#2 00050756 468034 2488696 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 3,458.92 LIQ#3 00050756 468021 2488713 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2,081.02 WINE#3 00050756 468038 2488715 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5,069.07 LIQ#1 00050756 468006 2491523 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 154,35 LIQ#1 00050756 468007 2491525 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1,264.22 WINE#1 00050756 468008 2491525 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 488.58 LIQ#2 00050756 468016 2491528 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 790.68 WINE#2 00050756 468035 2491529 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 3,176.59 LIQ#3 00050756 468022 2491547 5085,6510 LIQUOR LIQUOR#3 STOCK PURCHASES 873.98 WINE#3 00050756 468039 2491548 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 4,557,79 LIQ#1 00050756 468011 2494545 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 20.00 TAX#1 00050756 468012 2494546 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,109.39 WINE#1 00050756 468030 2494547 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 192,00- CMWINE#1 00050756 468031 2494547 5015,6520 WINE LIQUOR#1 STOCK PURCHASES 272.00 WINE#1 00050756 468032 2494548 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 489.49 LIQ#2 00050756 468017 2494549 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 457.68 WINE#2 00050756 468036 2494550 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 4,512.00 LIQ#3 00050756 468025 2494569 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 234.00 TAX#3 00050756 468026 2494570 5085,6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 362,28 WINE#3 00050756 468042 2494571 5085.6520 WINE LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 10 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 32006 6/28/2024 100524 SOUTHERN GLAZERS WINE AND SPIRITS OF MN Continued... 67.50 LIQ#1 00050756 468013 2495292 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 51.45 LIQ#2 00050756 468018 2495293 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 758.24 LIQ#2 00050756 468019 2495294 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 234.00 LIQ#1 00050756 468003 5111365 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 640.00 WINE#3 00050756 468037 5111423 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 175.00 LIQ#1 00050756 468004 5111885 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 67.50 LIQ#1 00050756 468009 5112151 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 9.33- CMWINE#2 UNUSED CR 00050756 468033 9584224A 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 4.01- CMLIQ#1 00050756 468001 9584270 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 17.00- CMWINE#1 00050756 468027 9584271 5015,6520 WINE LIQUOR#1 STOCK PURCHASES 96.00- CMLIQ#1 00050756 468000 9585252 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 24.00- CMLIQ#2 00050756 468014 9585253 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 102.00- CMLIQ#3 00050756 468020 9585254 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 14.96- CMWINE#1 00050756 468029 9585951 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 54.00- CMLIQ#1 00050756 468010 98745 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 37.50- CMLIQ#3 00050756 468023 98748 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.15- CMLIQ#3 00050756 468024 98749 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 14.96- CMWINE#3 00050756 468040 98750 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 75.54- CMWINE#3 00050756 468041 98751 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 35,510.91 32007 6/28/2024 101753 SYSCO MINNESOTA,INC 1,069.83 KITCHEN FOOD 467755 547302241 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 1,069.83 32008 6/28/2024 158145 TERRA CONSTRUCTION 91,188.20 FS 2 CONSTRUCTION MANAGER 467612 2174520240531 4422.6235 2021170G CONSULTANT SERVICES '21 FACILITIES CIP 91,188.20 32009 6/28/2024 158494 TJ DVORAK MECHANICAL 325.60 RPZ REPAIR 467729 5270 1610.6265 REPAIRS-EQUIPMENT STREET/BOULEVARD REPAIR&MN 325.60 32010 6/28/2024 100481 TRI-STATE BOBCAT INC 10.23 MOWER REPAIRS 467626 P18476 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN' 121.11 HYDRAULIC HOSE#347 467727 P18655 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANC; 82.90 TOOLCAT MOWER PARTS 467782 P18724 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 214.24 32011 6/28/2024 101367 TRUGREEN PROCESSING CENTER R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 11 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check I/ Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 32011 6/28/2024 101367 TRUGREEN PROCESSING CENTER Continued... 175.72 CMF WEED SPRAY 467688 193663971 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 4,012.91 PARK WEED SPRAY 467688 193663971 1720.6249 OTHER CONTRACTUAL SERVICES PARK GROUNDS MAINTENANCE 4.188.63 32012 6/28/2024 100834 VERSATILE VEHICLES INC 20.47- GOLF USE TAX 467784 119181 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 20.47 GOLF USE TAX 467784 119181 2240.6265 REPAIRS-EQUIPMENT GOLF EQUIPMENT MAINTENANCE 430.84 CART REPAIR 467784 119181 2240.6265 REPAIRS-EQUIPMENT GOLF EQUIPMENT MAINTENANCE 430.84 32013 6/28/2024 158483 VINCO INC 120,094,35 FIRE STN RECONFIG-PMT#15 467670 20240522 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 120,094.35 32014 6/28/2024 158484 WOODSIDE INDUSTRIES 75,595 21 FIRE STN RECONFIG-PMT#5 467671 JC222455 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 75,595.21 32015 6/28/2024 137762 WSB&ASSOCIATES INC 1,534.50 FEASIBILITY STUDY 467683 R02338200010 5505.6235 2024108R CONSULTANT SERVICES STORM DRAIN MNTC/RPR/SUMPS 1,534.50 320015 6/26/2024 109187 AA EQUIPMENT CO 2,826.84 2-DOOR COOLER PURCHASE 468059 16300 5065.6211 SMALL TOOLS&EQUIPMENT LIQUOR#2 OPERATIONS 2,826.84 320016 6/26/2024 152774 ADIDAS AMERICA INC 14.08 FREIGHT ON RESALE 467694 6161417710 2210.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP 43.00 SHIRT 467694 6161417710 2260.6413 GOLF-CAPS/HATS/CLOTHING GOLF PRO SHOP MERCH SALES 57.08 320017 6/26/2024 147324 ALL-AMERICAN ARENA PRODUCTS 8,160.59 ICE PAINTING AND VINYL LOGOS 467657 5466 5265.6249 OTHER CONTRACTUAL SERVICES ARENA 2 BLDG MAINTENANCE-HAY 8,160.59 320018 6/26/2024 149506 ANDERSON,BRANDON 122.50 PE RENEWAL-BRANDON ANDERSON 467625 20240607 1510.6280 DUES&SUBSCRIPTIONS PW ENGINEERING&TECHNICAL 122.50 320019 6/26/2024 158926 APPLE FORD PRO ELITE COMMERCIAL CENTER R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL .Page- 12 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320019 6/26/2024 158926 APPLE FORD PRO ELITE COMMERCIAL CENTER Continued... 459.89 4971 VEHICLE EXHAUST CHECK 467587 A1CB455165 1350.6265 REPAIRS-EQUIPMENT FIRE VEHICLE MAINTENANCE 459.89 320020 6/26/2024 100820 AT&T MOBILITY 38.23 INSP WIRELESS DATA 467758 287318957082X06 1400.6237 TELEPHONE/PAGERS INSPECTIONS MANAGEMENT 032024 180.92 FIRE CELL PHONES 467758 287318957082X06 1330.6237 TELEPHONE/PAGERS FIRE OPERATIONS 032024 500.24 FIRE WIRELESS DATA 467758 287318957082X06 1330.6237 TELEPHONE/PAGERS FIRE OPERATIONS 032024 1,303.07 POL WIRELESS DATA 467758 287318957082X06 1205.6237 TELEPHONE/PAGERS POLICE RECORDS UNIT 032024 3,066.14 POL CELL PHONES 467758 287318957082X06 1205.6237 TELEPHONE/PAGERS POLICE RECORDS UNIT 032024 28.87 PK CELL PHONE 467739 287325474621X06 1710.6237 TELEPHONE/PAGERS PARK MAINTENANCE MANAGEMEN 032024 38.23 PK WIRELESS DATA 467739 287325474621X06 1710.6237 TELEPHONE/PAGERS PARK MAINTENANCE MANAGEMEN 032024 38.23 IT WIRELESS DATA 467739 287325474621X06 1030.6237 TELEPHONE/PAGERS INFORMATION TECHNOLOGY 032024 38,23 PW WIRELESS DATA 467739 287325474621X06 1530.6237 TELEPHONE/PAGERS FLEET&BUILDINGS-CMF 032024 41,23 POL CELL PHONES 467739 287325474621X06 1205.6237 TELEPHONE/PAGERS POLICE RECORDS UNIT 032024 89.42 STR CELL PHONES 467739 287325474621X06 1600.6237 TELEPHONE/PAGERS STREET MANAGEMENT 032024 102.57 ENG CELL PHONES 467739 287325474621X06 1510.6237 TELEPHONE/PAGERS PW ENGINEERING&TECHNICAL 032024 152.92 STR WIRELESS DATA 467739 287325474621X06 1600.6237 TELEPHONE/PAGERS STREET MANAGEMENT 032024 117.69 GOLF WIRELESS DATA 467739 287325474621X06 2205.6237 TELEPHONE/PAGERS GOLF MANAGEMENT 032024 85.94 UTIL CELL PHONES 467739 287325474621X06 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 032024 382.30 UTIL WIRELESS DATA 467739 287325474621X06 5305.6237 TELEPHONE/PAGERS WATER MGMT/REPORT/DATA ENTR' 032024 44.71 PK CELL PHONE 467760 287341827973X06 1710.6237 TELEPHONE/PAGERS PARK MAINTENANCE MANAGEMEN' 032024 6,248.94 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 13 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320021 6/26/2024 109954 BERRY COFFEE COMPANY Continued... 153.18 COFFEE/SUPPLIES 468087 1010494 1540,6229 GENERAL SUPPLIES CMF BUILDINGS&GROUNDS MNTC 146.00 CARTRIDGE FILTER 467705 1010660 1250.6229 GENERAL SUPPLIES POLICE FACILITY 219.00 CH COFFEE FILTER CARTRIDGES 467707 1010666 1060,6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 228.88 CH COFFEE 467706 1011052 1060.6229 GENERAL SUPPLIES MUNICIPAL BLDG&GROUNDS MN1 74 7.0 6 320022 6/26/2024 118330 BERWALD ROOFING CO INC 12,359.50 FIRE STN RECONFIG-PMT#5 467659 20240531 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 12,359.50 320023 6/26/2024 100072 BRAUN INTERTEC CORPORATION 2,699.50 MATERIALS TESTING 467654 B387640 2027,6235 2024105R CONSULTANT SERVICES ROAD ESCROW 491.25 MATERIALS TESTING 467655 B387641 2112.6235 2021150P CONSULTANT SERVICES CARES ACT 2020 4,091.50 MATERIALS TESTING 467685 B388014 2027.6235 2024101G CONSULTANT SERVICES ROAD ESCROW 3,437.00 MATERIALS TESTING 467684 B388016 2027.6235 2024104R CONSULTANT SERVICES ROAD ESCROW 6,674.10 ENVIRONMENTAL WORK FOR PD PROJ 467585 B388073 4422.6235 2021172G CONSULTANT SERVICES '21 FACILITIES CIP 17,393.35 320024 6/26/2024 100296 BREAKTHRU BEVERAGE MIN-BEER 73.20 BT BEER 467599 116095881 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 403.60 BT BEER 467777 116210658 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 476.80 320025 6/26/2024 100152 BREAKTHRU BEVERAGE MIN WINE 148.35 BT WINE 467704 116210351 2270.6430 GOLF-WINE GOLF FOOD&BEVERAGE 219.12 BT LIQUOR 467714 116210352 2270.6429 GOLF-LIQUOR GOLF FOOD&BEVERAGE 367.47 320026 6/26/2024 159037 CHUX 1,282.50 UNIFORMS 467776 11238 2205.6281 UNIFORM/CLOTHING ALLOWANCE GOLF MANAGEMENT 1,282.50 320027 6/26/2024 100282 CINTAS CORPORATION 316.99 CINTAS LINENS 467601 4194659466 2270.6240 CLEANING SERVICE/GARBAGE GOLF FOOD&BEVERAGE 36.00 CMF MATS 467623 4194938368 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC 384.64 CINTAS LINENS 467701 4195392671 2215.6240 CLEANING SERVICE/GARBAGE REMOVGOLF CLUBHOUSE BUILDING 7.33 PARKS COVERALLS 467726 4195487607 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN' 9.97 SHOP COVERALLS 467726 4195487607 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 44.03 STREETS COVERALLS 467726 4195487607 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT .82- IA1 SALES TAX ADJUST 467756 4196052817 5210.6240 CLEANING SERVICE/GARBAGE REMOVARENA 1 BUILDING MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 14 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320027 6/26/2024 100282 CINTAS CORPORATION Continued... .82 IA1 SALES TAX ADJUST 467756 4196052817 5200.2330 DUE TO OTHER GOVERNMENT ARENA FUND BALANCE SHEET 10.90 IA1 MATS 467756 4196052817 5210.6240 CLEANING SERVICE/GARBAGE REMOVARENA 1 BUILDING MAINTENANCE 1.22- STR DISCOUNT 468054 4196198113 1600.6333 GENERAL-CASH DISCOUNTS STREET MANAGEMENT 7.33 PARKS COVERALLS 468054 4196198113 1710.6281 UNIFORM/CLOTHING ALLOWANCE PARK MAINTENANCE MANAGEMEN 9.97 SHOP COVERALLS 468054 4196198113 1530.6281 UNIFORM/CLOTHING ALLOWANCE FLEET&BUILDINGS-CMF 44,03 STREETS COVERALLS 468054 4196198113 1600.6281 UNIFORM/CLOTHING ALLOWANCE STREET MANAGEMENT 36.00 CMF MATS 468088 4196363083 1540.6240 CLEANING SERVICE/GARBAGE REMOVCMF BUILDINGS&GROUNDS MNTC .62- IA2 SALES TAX ADJUST 468090 4196363262 5265.6240 CLEANING SERVICE/GARBAGE REMOVARENA 2 BLDG MAINTENANCE-HAY .62 IA2 SALES TAX ADJUST 468090 4196363262 5200.2330 DUE TO OTHER GOVERNMENT ARENA FUND BALANCE SHEET 8.30 HAYES ENTRANCE MATS 468090 4196363262 5265.6240 CLEANING SERVICE/GARBAGE REMOVARENA 2 BLDG MAINTENANCE-HAY 914.27 320028 6/26/2024 113504 CINTAS FIRST AID&SAFETY 237.60 CINTAS FIRST AID 467692 5214890743 2215.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 237,60 320029 6/26/2024 100096 CITY WIDE WINDOW SERVICES .31- LIQ1 SALES TAX ADJUST 468092 733822 5025.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS .31 LIQ1 SALES TAX ADJUST 468092 733822 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 27,03 WINDOW CLEANING 468092 733822 5025.6240 CLEANING SERVICE/GARBAGE REMOVLIQUOR#1 OPERATIONS 27.03 320030 6/26/2024 157280 COZZINI BROS.INC 40,71 KNIFE SERVICES 467598 C15818450 2270.6249 OTHER CONTRACTUAL SERVICES GOLF FOOD&BEVERAGE 40.71 320031 6/26/2024 100841 CRAWFORD DOOR SALES 92,229 80 FIRE STN RECONFIG-PMT#4 467660 20240531 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 92,229.80 320032 6/26/2024 122019 CROWN RENTAL-BURNSVILLE 30.00 PROPANE STREETS FORK 468085 4071425 1630.6212 MOTOR FUELS/OILS STREET EQUIPMENT MAINTENANCI 3.68- GOLF USE TAX 467698 4089905 2200,2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 3.68 GOLF USE TAX 467698 4089905 2220.6229 GENERAL SUPPLIES GOLF DRIVING RANGE 53.46 AUGER FOR FENCE 467698 4089905 2220.6229 GENERAL SUPPLIES GOLF DRIVING RANGE 83.46 320033 6/26/2024 143882 CULLIGAN 108.00 HAYES WATER SOFTENING LEASE 467638 157985475324MAY 5265.6249 OTHER CONTRACTUAL SERVICES ARENA 2 BLDG MAINTENANCE-HAY 24 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 15 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320033 6/26/2024 143882 CULLIGAN Continued... 108.00 320034 6/26/2024 100137 DELEGARD TOOL CO 22.08 AIR BLOW GUN 468046 3971681 1530.6211 SMALL TOOLS&EQUIPMENT FLEET&BUILDINGS-CMF 22.08 320035 6/26/2024 100168 FERRELLGAS 163.19 STREETS FORKLIFT 467632 1126920729 1630.6212 MOTOR FUELS/OILS STREET EQUIPMENT MAINTENANCI 587.10 STREETS PROPANE PATCH TRAILER 467687 2037514108 1630.6212 MOTOR FUELS/OILS STREET EQUIPMENT MAINTENANC! 750.29 320036 6/26/2024 156854 FILTER RECYCLING SERVICES LLC 605.00 FILTER,FLOOR DRY RECYCLING 467646 ADJ8236 1530.6240 CLEANING SERVICE/GARBAGE REMOVFLEET&BUILDINGS-CMF 605.00 320037 6/26/2024 161861 FIRE FACILITIES INC 37,646.00 FS 2 SMOKE MAZE WALL PANELS 467614 INV284748 4422.6740 2021170G CAPITAL OUTLAY-MACH/EQUIP/OTHE '21 FACILITIES CIP 37,646.00 320038 6/26/2024 161985 GOSWAMI,AMBUJA 150.00 REFUND OF AVCC DEPOSIT 467737 72096692 1000.2410 CUSTOMER DEPOSITS GENERAL FUND BALANCE SHEET 150.00 320039 6/26/2024 101328 GOVCONNECTION INC 1,709.18 LCD MONITORS(10) 468062 75401960 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 1,717.29 CONFERENCE ROOM AV SYSTEM 468063 75406058 1030.6725 CAPITAL OUTLAY-OFFICE EQUIP INFORMATION TECHNOLOGY 3,426,47 320040 6/26/2024 100314 GREAT LAKES COCA-COLA DISTRIBU 324,00 COCA COLA BEVERAGES 467597 41642629018 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 324.00 320041 6/26/2024 158943 GUADALAJARA,NICOLE 12.73 LUNCH GUADALAJARA 467715 20240610 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 12.73 320042 6/26/2024 153022 HENDRICKSON,JAMES P 45.00 CLASS B COLLECTION LICENSE 467624 20240605 5370.6280 DUES&SUBSCRIPTIONS SEWER TRAINING/SCHOOL/MEETIN 45.00 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 16 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320043 6/26/2024 100684 HIRSHFIELDS INC Continued... 636.11 FIELD PAINT 467780 253341N 1780.6229 GENERAL SUPPLIES PARK HIGH SCHOOL#4 FIELDS 1,484.25 FIELD PAINT 467780 253341N 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENANI 2,120.36 320044 6/26/2024 100231 HOHENSTEINS INC 54.00 N/A 467580 717825 2270.6421 GOLF-NON ALCOHOLIC BEVERAGES GOLF FOOD&BEVERAGE 121.80 BEER 467580 717825 2270.6419 GOLF-BEER GOLF FOOD&BEVERAGE 175.80 320045 6/26/2024 128972 HOISINGTON KOEGLER GROUP INC 8,467.15 PARK AMENITY STUDY MAY 2024 467781 230705 2302,6235 PR230064 CONSULTANT SERVICES PARKS REF-GENERAL UNASSIGNE 8,467.15 320046 6/26/2024 102285 HOLLAND SUPPLY INC 195.14 BOULDER AREA LOT PINS 467627 INV153546 5605.6229 GENERAL SUPPLIES CEMETERY 195.14 320047 6/26/2024 144639 IRRIGATION DOCTOR 1,536.66 CEMETERY IRRIGATION START UP 467656 49598 5605.6249 OTHER CONTRACTUAL SERVICES CEMETERY 494.50 CEDAR IRRIGATION MAINT JUNE 467649 49613 1610,6249 OTHER CONTRACTUAL SERVICES STREET/BOULEVARD REPAIR&MN' 2,031.16 320048 6/26/2024 158500 J&K MASONRY 14,725,00 FIRE STN RECONFIG-PMT#15 467662 54416 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 14,725.00 320049 6/26/2024 100255 JOHNSON BROTHERS LIQUOR 1,616.00 LIQ#2 00000109 467829 2541465 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 28.76 FREIGHT#2 00000109 467830 2541465 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 394,08 LIQ#2 00000109 467831 2552440 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 5.00 FREIGHT#2 00000109 467832 2552440 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 9,392.50 LIQ#2 00000109 467833 2555447 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 75.00 FREIGHT#2 00000109 467834 2555447 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,278.25 LIQ#1 00000109 467800 2555448 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 11.25 FREIGHT#1 00000109 467801 2555448 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 552.59 WINE#1 00000109 467890 2555449 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 3,75 FREIGHT#1 00000109 467891 2555449 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 19,367.50 LIQ#1 00000109 467802 2555451 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 145.00 FREIGHT#1 00000109 467803 2555451 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 11,252.53 LIQ#3 00000109 467863 2555452 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 17 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320049 6/26/2024 100255 JOHNSON BROTHERS LIQUOR Continued... 81.25 FREIGHT#3 00000109 467864 2555452 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 968.86 LIQ#3 00000109 467865 2555453 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 12.50 FREIGHT#3 00000109 467866 2555453 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,196.90 WINE#3 00000109 467928 2555454 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 17.50 FREIGHT#3 00000109 467929 2555454 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 400.00 LIQ#1 00000109 467804 2555455 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 6.25 FREIGHT#1 00000109 467805 2555455 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 440.75 WINE#1 00000109 467892 2555456 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 8.75 FREIGHT#1 00000109 467893 2555456 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 452.48 LIQ#2 00000109 467835 2555457 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 3.75 FREIGHT#2 00000109 467836 2555457 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,041.65 WINE#2 00000109 467908 2555458 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 12.71 FREIGHT#2 00000109 467909 2555458 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 153.00 LIQ#1 00000109 467806 2555459 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000109 467807 2555459 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 272.00 WINE#1 00000109 467894 2555460 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 7.50 FREIGHT#1 00000109 467895 2555460 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 16,00 TAX#1 00000109 467808 2555461 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,25 FREIGHT#1 00000109 467809 2555461 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 247.00 LIQ#2 00000109 467837 2555462 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES 5,00 FREIGHT#2 00000109 467838 2555462 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 64.00 WINE#2 00000109 467910 2555463 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000109 467911 2555463 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 128.00 LIQ#3 00000109 467867 2555464 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.50 FREIGHT#3 00000109 467868 2555464 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 644.00 WINE#3 00000109 467930 2555465 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 10.00 FREIGHT#3 00000109 467931 2555465 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 160,00 LIQ#2 00000109 467839 2555466 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00000109 467840 2555466 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 396.00 WINE#2 00000109 467912 2555467 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 6.25 FREIGHT#2 00000109 467913 2555467 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 157.00 LIQ#1 00000109 467799 2555849 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 537.75 LIQ#3 00000109 467862 2555850 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,811.25 LIQ#3 00000109 467869 2560060 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 26.25 FREIGHT#3 00000109 467870 2560060 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 417.00 WINE#3 00000109 467932 2560061 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 3.96 FREIGHT#3 00000109 467933-2560061 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,942.48 LIQ#1 00000109 467810 2560063 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 18.75 FREIGHT#1 00000109 467811 2560063 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 18 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unil 320049 6/26/2024 100255 JOHNSON BROTHERS LIQUOR Continued... 1,412.00 LIQ#2 00000109 467841 2560064 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 11.25 FREIGHT#2 00000109 467842 2560064 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3,717.25 LIQ#3 00000109 467871 2560065 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 22.50 FREIGHT#3 00000109 467872 2560065 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 4,253.76 LIQ#1 00000109 467812 2560066 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 55.00 FREIGHT#1 00000109 467813 2560066 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 181.30 WINE#1 00000109 467896 2560067 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 2.50 FREIGHT#1 00000109 467897 2560067 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 872.00 LIQ#1 00000109 467814 2560069 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 10.00 FREIGHT#1 00000109 467815 2560069 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 438.84 WINE#1 00000109 467898 2560070 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 9.27 FREIGHT#1 00000109 467899 2560070 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 605.50 LIQ#2 00000109 467843 2560071 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00000109 467844 2560071 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 196.00 WINE#2 00000109 467914 2560072 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00000109 467915 2560072 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 153.00 LIQ#3 00000109 467873 2560073 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1.25 FREIGHT#3 00000109 467874 2560073 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,840.00 WINE#3 00000109 467934 2560074 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 21.25 FREIGHT#3 00000109 467935 2560074 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 611.51 LIQ#2 00000109 467845 2560075 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 6.25 FREIGHT#2 00000109 467846 2560075 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 281.65 WINE#2 00000109 467916 2560076 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00000109 467917 2560076 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 356.00 WINE#3 00000109 467936 2560077 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 6.25 FREIGHT#3 00000109 467937 2560077 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 144.00 LIQ#2 00000109 467847 2560078 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000109 467848 2560078 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 478.00 WINE#2 00000109 467918 2560079 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 7.50 FREIGHT#2 00000109 467919 2560079 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 360.00 WINE#1 00000109 467900 2560080 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT41 00000109 467901 2560080 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 810.00 LIQ#1 00000109 467816 2565453 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 . 00000109 467817 2565453 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 2,021.59 LIQ#1 00000109 467818 2565454 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 25 10 FREIGHT#1 00000109 467819 2565454 5015.6550 FREIGHT ON RESALE MDSE LIQUOR 41 STOCK PURCHASES 116.15 WINE#1 00000109 467902 2565455 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 1.25 FREIGHT#1 00000109 467903 2565455 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 511.00 LIQ#2 00000109 467849 2565456 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 19 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320049 6/26/2024 100255 JOHNSON BROTHERS LIQUOR Continued... 2.50 FREIGHT#2 00000109 467850 2565456 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1 540,00 LIQ#3 00000109 467875 2565457 • 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 2.50 FREIGHT#3 00000109 467876 2565457 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,566.90 LIQ#3 00000109 467877 2565458 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 10.00 FREIGHT#3 00000109 467878 2565458 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 220.50 LIQ#2 00000109 467851 2565459 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00000109 467852 2565459 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 3,454,20 LIQ#1 00000109 467820 2565460 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 26.46 FREIGHT#1 00000109 467821 2565460 5015,6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES I 287.00 LIQ#3 00000109 467879 2565461 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 3.75 FREIGHT#3 00000109 467880 2565461 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,234.00 LIQ#1 00000109 467822 2565462 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 33.75 FREIGHT#1 00000109 467823 2565462 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 432.00 WINE#1 00000109 467904 2565463 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 6.46 FREIGHT#1 00000109 467905 2565463 • 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 454.29 LIQ#1 00000109 467824 2565464 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 2.53 FREIGHT#1 00000109 467825 2565464 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 344.00 WINE#1 00000109 467906 2565465 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 11.25 FREIGHT#1 00000109 467907 2565465 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 47.95 TAX#1 00000109 467826 2565466 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 1,25 FREIGHT#1 00000109 467827 2565466 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 86.00 WINE#2 00000109 467920 2565467 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000109 467921 2565467 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 358.50 LIQ#2 00000109 467853 2565468 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 3.75 FREIGHT#2 00000109 467854 2565468 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 249.40 LIQ#2 00000109 467855 2565469 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 3.75 FREIGHT#2 00000109 467856 2565469 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 124.05 WINE#2 00000109 467922 2565470 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1.25 FREIGHT#2 00000109 467923 2565470 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 752.00 LIQ#2 00000109 467857 2565471 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 11.25 FREIGHT#2 00000109 467858 2565471 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 48.00 WINE#2 00000109 467924 2565472 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 1,25 FREIGHT#2 00000109 467925 2565472 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 104.00 LIQ#2 00000109 467859 2565473 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 93.40 WINE#2 00000109 467860 2565473 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 3,75 FREIGHT#2 00000109 467861 2565473 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 168.00 WINE#2 00000109 467926 2565474 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 5.00 FREIGHT#2 00000109 467927 2565474 5055,6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 494.90 LIQ#3 00000109 467881 2565475 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 20 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320049 6/26/2024 100255 JOHNSON BROTHERS LIQUOR Continued... 3.75 FREIGHT#3 00000109 467882 2565475 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 306.65 WINE#3 00000109 467938 2565476 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 5.00 FREIGHT#3 00000109 467939 2565476 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,622.69 LIQ#3 00000109 467883 2565477 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 9.16 FREIGHT#3 00000109 467884 2565477 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,969.00 LIQ#3 00000109 467885 2565478 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 27.50 FREIGHT#3 00000109 467886 2565478 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 884.75 WINE#3 00000109 467940 2565479 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 11.88 FREIGHT#3 00000109 467941 2565479 5085,6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 130,50 LIQ#3 00000109 467887 2565480 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,25 FREIGHT#3 00000109 467888 2565480 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 328.00 WINE#3 00000109 467942 2565481 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 7.50 FREIGHT#3 00000109 467943 2565481 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 7.68- CMLIQ#1 00000109 467792 296515 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 9.55- CMWINE#1 00000109 467793 296515 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 14.00- CMWINE#1 00000109 467889 296516 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 13.08- CMTAX#1 00000109 467794 296517 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 22.83- CMLIQ#1 00000109 467795 297275 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 4.34- CMLIQ#1 00000109 467796 297276 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 5.33- CMLIQ#1 00000109 467797 297277 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 67,50- CMLIQ#2 00000109 467828 297402 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 152.25- CMLIQ#1 00000109 467798 297751 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 93,564.53 320050 6/26/2024 101616 LMC INSURANCE TRUST 3,205,94 CLAIM GL356657-AMY MARQUEZ 467753 9035 7205.6399 OTHER CHARGES INSURANCE CLAIMS 3,205.94 320051 6/26/2024 116371 LOFFLER COMPANIES INC(CONT I 285,73 PRINTER TONER&MAINTENANCE 467761 4719325 1200.6265 REPAIRS-EQUIPMENT POLICE MANAGEMENT 285.73 320052 6/26/2024 100309 MENARDS 44.91 ASPHALT TRAILER TOOLS 467619 73539 1610.6211 SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN' 495,66 CLEANING SUPPLIES,CART RPR 467608 73694 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 35.27 IRRIGATION SUPPLIES 468077 73841 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 90,80 TRASH BAGS FOR RING ROUTE 468078 73879 1625.6229 GENERAL SUPPLIES STREET RING ROUTE MAINT 15.88 LANDSCAPE SUPPLIES 467732 73881 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 8.39- IRRIGATION SUPPLIES 468074 73884 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 6.99 BUILDING SUPPLIES 468076 73888 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 21 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Pxplanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320052 6/26/2024 100309 MENARDS Continued... 168.86 ATHLETIC FIELD SUPPLIES 467731 73891 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 7.79 PIPE TREAD 468075 73894 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 6.99 DIGITAL HDMI CABLE 468079 73905 1730,6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 59.99 FAN FOR SHOP 468080 73939 1730.6211 SMALL TOOLS&EQUIPMENT PARK BUILDING MAINTENANCE 29.99 NEW COOLER FOR PW WEEK EVENT 468091 73944 1600.6229 GENERAL SUPPLIES STREET MANAGEMENT 5,67 IRRIGATION PIPE 468081 73992 1730.6229 GENERAL SUPPLIES PARK BUILDING MAINTENANCE 163.13 CLEANER,MISC BLDG SUPPLIES 467772 74001 5265,6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 91.40 SHOP TOOLS/SUPPLIES 468069 74068 1610.6211 - SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN' 5.15- GOLF USE TAX 467712 74281A 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 5.15 GOLF USE TAX 467712 74281A 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 74.97 DELUXE HB COMBO 467712 74281A 2235.6229 GENERAL SUPPLIES GOLF COURSE MAINTENANCE 13.20 IRRIGATION SUPPLIES 468073 74294 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 21.44 IRRIGATION RPR 468044 74343 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 373.49 FLEX SEAL„MISC BLDG SUPPLIES 467771 74404 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 2.37- GOLF USE TAX 467699 74411 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 2.37 GOLF USE TAX 467699 74411 2240.6229 GENERAL SUPPLIES GOLF EQUIPMENT MAINTENANCE 34.51 CHARGING 467699 74411 2240.6229 GENERAL SUPPLIES GOLF EQUIPMENT MAINTENANCE 13,20- HAYES SUPPLIES 467766 74413 5265.6229 GENERAL SUPPLIES ARENA 2 BLDG MAINTENANCE-HAY 10.69 BENCH REPAIR 468082 74554 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 23.77- GOLF USE TAX 467700 74564 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 23.77 GOLF USE TAX 467700 74564 2215.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 345,80 MULCH 467700 74564 2215.6229 GENERAL SUPPLIES GOLF CLUBHOUSE BUILDING 39.99 NEW AIR HOSE/COMPRESSOR 467728 74567 1060.6211 SMALL TOOLS&EQUIPMENT MUNICIPAL BLDG&GROUNDS MN1 23.82 CLOCK TOWER MULCH 468083 74573 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 23.82 CLOCK TOWER MULCH 468084 74576 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 30.35 HOOKS&LIGHTS PUPPET WAGON 467734 74756 1800.6229 GENERAL SUPPLIES REC PROGRAM GENERAL 7.79 SCREWS&DRILL DRIVERS P WAG 467735 74805 1800.6229 GENERAL SUPPLIES REC PROGRAM GENERAL 79.97 ATHLETIC FIELD SUPPLIES 467763 74908 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 415.36 CONCRETE FOR PROJECTS 467774 74924 1720,6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 17.97 SHOP STORM BLASTER CLEAR 467757 74925B 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 98.24 BOARDS FOR DANCE FLOOR 467691 75021 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 61.20 STAIN FOR DANCE FLOOR 467723 75028 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 42.08 DOOR JAMB REPAIR YELLOW 3 467764 75035 1920.6229 GENERAL SUPPLIES SENIOR CENTER 61.68 MAILBOX REPAIR SUPPLIES 468089 75076 1665.6229 GENERAL SUPPLIES STREET SNOW&ICE MATERIALS 25.48 RECIP BLADES 467745 75126 1720.6211 SMALL TOOLS&EQUIPMENT PARK GROUNDS MAINTENANCE 23.44 IRRIGATION SUPPLIES 467738 75127 1720.6229 GENERAL SUPPLIES PARK GROUNDS MAINTENANCE 3,027.03 320053 6/26/2024 161423 MIDWEST MACHINERY CO 92 99 WEED WHIPPING STRING 468071 10089271 1610.6211 SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 22 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320053 6/26/2024 161423 MIDWEST MACHINERY CO Continued... 92.99 320054 6/26/2024 101131 MN ASSOCIATION OF CEMETERIES 198.00 MN ASSC.OF CEMETERIES DUES 467633 20240614 5605.6280 DUES&SUBSCRIPTIONS CEMETERY 198.00 320055 6/26/2024 155164 MN OCCUPATIONAL HEALTH 407.00 AUDIO/DRUG TEST MAX KRANZ 467783 459595C 1920.6235 CONSULTANT SERVICES SENIOR CENTER 117.00 MAINT STAFF DRUG TESTING 467679 459595D 1900.6235 CONSULTANT SERVICES AV COMMUNITY CENTER 524.00 320056 6/26/2024 161650 NORTHERN LINES CONTRACTING INC 43,206.00 WHITNEY DRIVE ST&UTIL IMP#2 467616 20240601 2027.6810 2024104R CONSTRUCTION IN PROGRESS ROAD ESCROW 74,499.86 WHITNEY DRIVE ST&UTIL IMP#2 467616 20240601 2027.6810 2024104W CONSTRUCTION IN PROGRESS ROAD ESCROW 87,941.98 WHITNEY DRIVE ST&UTIL IMP#2 467616 20240601 2027,6810 2024104D CONSTRUCTION IN PROGRESS ROAD ESCROW 176,814.71 WHITNEY DRIVE ST&UTIL IMP#2 467616 20240601 2027.6810 2024104S CONSTRUCTION IN PROGRESS ROAD ESCROW 382,462,55 320057 6/2612024 127905 OFFICE OF MN.IT SERVICES 318.15 LANGUAGE LINE-MAY 468068 W24050621 1200.6237 TELEPHONE/PAGERS POLICE MANAGEMENT 318.15 320058 6/26/2024 161860 OIL AIR PRODUCTS LLC 306.04 AUTO GREASE CIRCUIT BOARD 319 468048 751475001 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 306.04 320059 6/26/2024 110957 O'REILLY AUTOMOTIVE INC 7.37 REPAIR KIT FOR MOWING CREW 468055 3245227338 1630.6215 EQUIPMENT-PARTS STREET EQUIPMENT MAINTENANCI 7.37 320060 6/26/2024 161910 OSCEOLA HIGH SCHOOL MARCHING BAND 2,000.00 2024 FREEDOM DAYS PARADE 467582 20240613 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 2,000.00 320061 6/26/2024 100751 PHILLIPS WINE&SPIRITS INC 209,00- CMLIQ#1 00000106 467948 524459 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1.25- CMFREIGHT#1 00000106 467949 524459 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 209.00- CMLIQ#1 00000106 467950 524460 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 1.25- CMFREIGHT#1 00000106 467951 524460 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 8.67- CMTAX#3 00000106 467962 524912 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES i R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 23 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320061 6/26/2024 100751 PHILLIPS WINE&SPIRITS INC Continued... 20.25- CMLIQ#3 00000106 467963 524913 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 29.34- CMWINE#3 00000106 467991 524914 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 121.25- CMWINE#3 00000106 467992 524916 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 9,33- CMWINE#3 00000106 467993 524917 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 8.03- CMTAX#3 00000106 467964 524918 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 429.64 LIQ#1 00000106 467944 6795074 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 3.75 FREIGHT#1 00000106 467945 6795074 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 823.98 WINE#1 00000106 467976 6795075 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 20.00 FREIGHT#1 00000106 467977 6795075 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 96.30 NTAX#1 00000106 467946 6795076 5015.6545 NON-TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 2.50 FREIGHT#1 00000106 467947 6795076 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,984.00 WINE#3 00000106 467994 6795077 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 58.75 FREIGHT#3 00000106 467995 6795077 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 609,60 WINE#2 00000106 467982 6795078 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 16.25 FREIGHT#2 00000106 467983 6795078 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 320.00 WINE#3 00000106 467996 6798637 5085.6520 WINE LIQUOR#3 STOCK PURCHASES 1.25 FREIGHT#3 00000106 467997 6798637 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 440.00 WINE#1 00000106 467978 6798638 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 6,25 FREIGHT#1 00000106 467979 6798638 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,084,80 WINE#2 00000106 467984 6798639 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 15.00 FREIGHT#2 00000106 467985 6798639 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 336.25 LIQ#2 00000106 467956 6799491 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 2.92 FREIGHT#2 00000106 467957 6799491 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,267.04 WINE#2 00000106 467986 6799492 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 42.50 FREIGHT#2 00000106 467987 6799492 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,256.75 LIQ#3 00000106 467965 6799493 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 10.42 FREIGHT#3 00000106 467966 6799493 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 91.00 LIQ#3 00000106 467967 6799494 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 1,765.04 WINE#3 00000106 467968 6799494 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 48.75 FREIGHT#3 00000106 467969 6799494 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 133.25 TAX#3 00000106 467970 6799495 5085,6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 3.75 FREIGHT#3 00000106 467971 6799495 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 2,195.10 LIQ#1 00000106 467952 6802408 5015.6510 LIQUOR LIQUOR#1 STOCK PURCHASES 32.92 FREIGHT#1 00000106 467953 6802408 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 1,787.04 WINE#1 00000106 467980 6802409 5015.6520 WINE LIQUOR#1 STOCK PURCHASES 43.75 FREIGHT#1 00000106 467981 6802409 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 237.95 TAX#1 00000106 467954 6802410 5015.6540 TAXABLE MISC FOR RESALE LIQUOR#1 STOCK PURCHASES 10 00 FREIGHT#1 00000106 467955 6802410 5015.6550 FREIGHT ON RESALE MDSE LIQUOR#1 STOCK PURCHASES 121.10 LIQ#2 00000106 467958 6802411 5055,6510 LIQUOR LIQUOR#2 STOCK PURCHASES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 24 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320061 6/26/2024 100751 PHILLIPS WINE&SPIRITS INC Continued,.. 2.50 FREIGHT#2 00000106 467959 6802411 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 279.51 LIQ#2 00000106 467988 6802412 5055.6510 LIQUOR LIQUOR#2 STOCK PURCHASES 631.85 WINE#2 00000106 467989 6802412 5055.6520 WINE LIQUOR#2 STOCK PURCHASES 28.75 FREIGHT#2 00000106 467990 6802412 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 136,15 TAX#2 00000106 467960 6802413 5055.6540 TAXABLE MISC FOR RESALE LIQUOR#2 STOCK PURCHASES 2.50 FREIGHT#2 00000106 467961 6802413 5055.6550 FREIGHT ON RESALE MDSE LIQUOR#2 STOCK PURCHASES 1,212.65 LIQ#3 00000106 467972 6802414 5085.6510 LIQUOR LIQUOR#3 STOCK PURCHASES 23.75 FREIGHT#3 00000106 467973 6802414 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 1,064,25 WINE#3 00000106 467998 6802415 5085,6520 WINE LIQUOR#3 STOCK PURCHASES 32.50 FREIGHT#3 00000106 467999 6802415 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 204.50 TAX#3 00000106 467974 6802416 5085.6540 TAXABLE MISC FOR RESALE LIQUOR#3 STOCK PURCHASES 6.25 FREIGHT#3 00000106 467975 6802416 5085.6550 FREIGHT ON RESALE MDSE LIQUOR#3 STOCK PURCHASES 18,305.39 320062 6/26/2024 101797 RCM SPECIALTIES INC 109.14 ASPHALT EMULSION OIL 467621 9587 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN' 115.56 ASPHALT EMULSION OIL 468070 9619 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 224.70 320063 6/26/2024 161546 REVELYST SALES LLC 840.00 BT SPEAKER/RANGEFINDER 467779 INV878387 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 840.00 320064 6/26/2024 102632 ROADKILL ANIMAL CONTROL 206.00 DEER DISPOSAL 467617 20240531 1610.6240 CLEANING SERVICE/GARBAGE REMOVSTREET/BOULEVARD REPAIR&MN' 206.00 320065 6/26/2024 137298 SCHINDLER ELEVATOR CORPORATION 1,934.39 ELEVATOR CONTRACT-6/24-5/25 467589 8106567899 1920.6249 OTHER CONTRACTUAL SERVICES SENIOR CENTER 1,934.39 320066 6/26/2024 158490 SONUS INTERIORS INC 10,019,65 FIRE STN RECONFIG-PMT#7 467667 410121 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 10,019.65 320067 6/26/2024 140021 ST PAUL,CITY OF 267.27 ASPHALT REPAIRS 467620 IN58376 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 267.27 320068 6/26/2024 118281 STAPF CONCRETE CONSTRUCTION INC R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 25 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320068 6/26/2024 118281 STAPF CONCRETE CONSTRUCTION INC Continued... i 240,368.24 FIRE STN RECONFIG-PMT#3 467668 20240507 4422,6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 240,368.24 320069 6/26/2024 149359 STRUCTURAL GLASS PRODUCTS INC 25,863.75 FIRE SIN RECONFIG-PMT#8 467669 22362204 2112.6810 2021170G CONSTRUCTION IN PROGRESS CARES ACT 2020 25,863,75 320070 6/26/2024 114799 TEE JAY NORTH INC 1,878.17 FRONT AUTO-DOOR REPAIR 467618 49870 5095.6266 REPAIRS-BUILDING LIQUOR#3 OPERATIONS 1,878.17 320071 6/26/2024 100777 THRYV 29.00 WEST METRO AD-JUNE 467611 110115110JUN24 2205.6239 PRINTING GOLF MANAGEMENT 29.00 320072 6/26/2024 112352 UPNORTH GOLF INC 25.00 SHIPPING ON RESALE 468056 78184 2210.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP 415.60 GRIPS AND BUGG SPRAY 468056 78184 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 14.46 SHIPPING ON RESALE 467690 78221 2210.6424 GOLF FREIGHT ON RESALE MDSE GOLF PRO SHOP 230.12 ACCESSORIES '467690 78221 2260.6418 GOLF-PRO SHOP OTHER GOLF PRO SHOP MERCH SALES 685.18 320073 6/26/2024 100493 VALLEY BUICK GMC INC 4,321.67 REPAIR#918,CLM#357265 467647 A848B3DL 7205.6399 OTHER CHARGES INSURANCE CLAIMS 4,321.67 320074 6/26/2024 161904 VANDERBEEK,MACKENZIE 366.73 WQ GRANT PROGRAM REIMBURSEMENT 467631 20240610 5505.6249 OTHER CONTRACTUAL SERVICES STORM DRAIN MNTC/RPR/SUMPS 366.73 320075 6/26/2024 142816 WTG TERAZZO&TILE,INC. 35,142.40 FIRE STN RECONFIG-PMT#2 467672 9679 4422.6810 2021170G CONSTRUCTION IN PROGRESS '21 FACILITIES CIP 35,142.40 320076 6/26/2024 100363 XCEL ENERGY 311.46 STREET LIGHTS ELECTRIC 467708 5168727942JUN24 5805.6545 NON-TAXABLE MISC FOR RESALE STREET LIGHT UTILITY FUND 311.46 320077 6/26/2024 157344 ZUHRAH MARINERS 1,000.00 2024 FREEDOM DAYS PARADE 467581 20240613 • 1700,6399 OTHER CHARGES PARK&RECREATION MANAGEMEN R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 26 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 320077 6/26/2024 157344 ZUHRAH MARINERS Continued.„ 1,000.00 20240442 4/22/2024 120679 U S BANK P CARD 278.50 SRO TRNG-DULUTH-DROGSETH 467181 240009741084690 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 01591357 278.50 SRO TRNG-DULUTH-EHMKE 467180 240009741084690 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 01591399 Supplier 151515 SUITES HOTEL(PCARD) 90.10 FUEL FOR 4997-FDIC 467134 240032241067530 1330.6212 MOTOR FUELS/OILS FIRE OPERATIONS 03972957 Supplier 145315 EXXONMOBILE(PCARD) 13.00- STR SALES TAX ADJUST 467191 240113440960000 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 46809269 13.00 STR SALES TAX ADJUST 467191 240113440960000 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 46809269 172.95 FLOOR MATS FOR TRK 318 467191 240113440960000 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 46809269 Supplier 157613 ROUGHCOUNTRY.COM(PCARD) 120.00 MAGC CONTEST ENTRY FEE 467196 240113441030000 1010.6399 OTHER CHARGES ADMINISTRATION 70555755 Supplier 161619 MINNESOTA ASSOCIATION(PCARD) 12 17. STR SALES TAX ADJUST 467200 240113441070000 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 53337284 12.17 STR SALES TAX ADJUST 467200 240113441070000 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 53337284 162.12 NEW FOREMAN TRUCK FLOOR MATS 467200 240113441070000 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 53337284 Supplier 157613 ROUGHCOUNTRY.COM(PCARD) 75.00 AD ON ZOLA 467157 240113441070000 2270.6239 PRINTING' GOLF FOOD&BEVERAGE 55242102 Supplier 160884 ZOLA.COM VENDORS(PCARD) 18.69 FDIC-INDIANAPOLIS-KARNICK 467135 240113441080000 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 28395465 16.70 FDIC-INDIANAPOLIS-KARNICK 467136 240113441090000 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 10029238 16.99 FDIC-INDIANAPOLIS-KARNICK 467137 240113441100000 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 07453703 Supplier 148551 LYFT(PCARD) 10.00 FDIC-INDIANAPOLIS-KARNICK 467131 240345441060017 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 21937678 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 27 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240442 4/22/2024 120679 U S BANK P CARD Continued... 30.00 FDIC-INDIANAPOLIS-KARNICK 467132 240345441070018 1310.6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 48367139 30.00 FDIC-INDIANAPOLIS-KARNICK 467133 240345441080019 1310,6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 71306531 Supplier 161613 2610 WORLD OF WONDERS(PCARD) 58.95 TEXT BOOK NEW SUPERVISORS 467220 240552241082066 1200,6239 PRINTING POLICE MANAGEMENT 09900414 Supplier 161615 BLUE360 MEDIA(PCARD) 573.58 CITIZENS ACADEMY TUMBLERS 467198 240552340972860 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 14864142 Supplier 158304 4ALLPROMOS(PCARD) 5.00 RANGE TESTING 467160 240552341004007 2220.6399 OTHER CHARGES GOLF DRIVING RANGE 94001073 Supplier 149086 VALLEYWOOD GOLF COURSE(PCARD) 450.00 MARSHBANK STREET CRIMES TRAIN 467204 240552341022002 1225.6275 SCHOOLS/CONFERENCES/EXP LOCAL POLICE TRAINING 80500010 Supplier 161623 STREET CRIMES(PCARD) 4.16- GOLF SALES TAX ADJUST 467150 240552341082860 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 14913573 4.16 GOLF SALES TAX ADJUST 467150 240552341082860 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 14913573 359.65 6 PACK COOLERS 467150 240552341082860 2270.6422 GOLF-KITCHEN SUPPLIES GOLF FOOD&BEVERAGE 14913573 Supplier 158304 4ALLPROMOS(PCARD) 2.19- PK SALES TAX ADJUST 467190 241134341033009 1715,6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 01818737 2.19 PK SALES TAX ADJUST 467190 241134341033009 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 01818737 29.46 SPRAYER TIPS 467190 241134341033009 1715.6229 GENERAL SUPPLIES PARK ATHLETIC FIELD MAINTENAN( 01818737 Supplier 161618 KLEEN RITE(PCARD) .42- CNCL SALES TAX ADJUST 467139 241164141030914 1005.6229 GENERAL SUPPLIES MAYOR/CITY COUNCIL 76000012 .42 CNCL SALES TAX ADJUST 467139 241164141030914 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 76000012 38.48 GOAL SETTING SNACK 467139 241164141030914 1005.6229 GENERAL SUPPLIES MAYOR/CITY COUNCIL 76000012 Supplier 158533 TWO SEEDS POPCORN(PCARD) 40,00 JOB AD-NAT RESOURCES COORDIN 467143 241164141080694 1020.6239 PRINTING HUMAN RESOURCES R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 28 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240442 4/22/2024 120679 U S BANK P CARD Continued... 76543830 Supplier 161628 VCO MINNESOTA ENVIRONM(PCARD) 670.00 2 NEW STAFF OFFICE CHAIRS 467203 241164141100675 1920.6210 OFFICE SUPPLIES SENIOR CENTER 67224944 Supplier 161620 OFFICHRSUSA(PCARD) 65.98 WINE ED CLASS 467145 241374641020015 5000.2530 WINE CLUB LIQUOR BALANCE SHEET 09689641 Supplier 149661 HY VEE(PCARD) 43.58 MN CHIEFS CONF-ST CLOUD-ZAUHAR 467217 241374641076001 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 97060620 Supplier 161627 GRANITE CITY(PCARD) 28.15 MN CHIEFS CONF-ST CLOUD-ZAUHAR 467186 241374641085008 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 48595322 Supplier 161626 7 WEST TAPHOUSE(PCARD) .70- GOLF SALES TAX ADJUST 467197 241640740980912 2220.6229 GENERAL SUPPLIES GOLF DRIVING RANGE 43485918 .70 GOLF SALES TAX ADJUST 467197 241640740980912 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 43485918 60.49 PAINT FOR TOKENS 467197 241640740980912 2220.6229 GENERAL SUPPLIES GOLF DRIVING RANGE 43485918 82.19 CLEARANCE EASTER PROG SUPPLIES 467189 241640740980912 1845.6229 GENERAL SUPPLIES REC SELF SUPPORT PROG GENER, 47399313 22.57 GOAL SETTING SNACK 467141 241640741020912 1005.6229 GENERAL SUPPLIES MAYOR/CITY COUNCIL 42053927 25.00 AUTISM PATCH HUNT PRIZE 467187 241640741030912 1275.6229 GENERAL SUPPLIES POL COMMUN OUTREACH/CRIME P 45112489 .58- GOLF SALES TAX ADJUST 467154 241640741080912 2205.6210 OFFICE SUPPLIES GOLF MANAGEMENT 46093295 .58 GOLF SALES TAX ADJUST 467154 241640741080912 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 46093295 50.27 LAMINATE SHEETS 467154 241640741080912 2205.6210 OFFICE SUPPLIES GOLF MANAGEMENT 46093295 Supplier 100463 TARGET STORES(PCARD) 1.06- AVCC SALES TAX ADJUST 467165 242042941060018 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 60137086 1.06 AVCC SALES TAX ADJUST 467165 242042941060018 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 60137086 14.05 BASKETBALL NET 467165 242042941060018 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 60137086 Supplier R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10.20:49 Council Check Register by GL Page— 29 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240442 4/22/2024 120679 U S BANK P CARD Continued... 120680 DICKS SPORTING GOODS(PCARD) 18,27- UTIL SALES TAX ADJUST 467161 242316840974000 5375.6211 SMALL TOOLS&EQUIPMENT SEWER MAINTENANCE AND REPAIF 41863968 18.27 UTIL SALES TAX ADJUST 467161 242316840974000 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 41863968 121.61 STOOLS&FLASHLIGHTS 467161 242316840974000 5375.6211 SMALL TOOLS&EQUIPMENT SEWER MAINTENANCE AND REPAIF 41863968 121.61 STOOLS&FLASHLIGHTS 467161 242316840974000 5330.6211 SMALL TOOLS&EQUIPMENT WTR MAIN/HYDRANT/CURB STOP M 41863968 Supplier 151597 HARBOR FREIGHT(PCARD) 125.00 WEBSITE 467155 242390041019000 2205.6239 PRINTING GOLF MANAGEMENT 12320614 Supplier 158331 TWIN CITIES GOLF ORGANIZATION(PCARD) 1.33- REC SALES TAX ADJUST 467149 242697941035006 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 84547978 1,33 REC SALES TAX ADJUST 467149 242697941035006 1000,2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 84547978 136.30 LUNCH CM INTERVIEW PANEL 467149 242697941035006 1700.6399 OTHER CHARGES PARK&RECREATION MANAGEMEN 84547978 Supplier 137112 JIMMY JOHNS(PCARD) 11.95- POL SALES TAX ADJUST 467183 242707441029000 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 61500017 11.95 POL SALES TAX ADJUST 467183 242707441029000 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 61500017 158.78 12 GAUGE AMMO/GUN PARTS 467183 242707441029000 1210.6229 GENERAL SUPPLIES POLICE FIELD OPERATIONS/PATRO 61500017 Supplier 154760 THE MODERN SPORTSMAN(PCARD) 407.33 GOAL SETTING MEALS 467147 242753941039000 1005.6229 GENERAL SUPPLIES MAYOR/CITY COUNCIL 11943109 Supplier 161614 APPLE SPICE MINNEAPOLIS(PCARD) 1,195.41 DISHWASHER REPAIR 467148 243323941000000 5095.6265 REPAIRS-EQUIPMENT LIQUOR#3 OPERATIONS 16661022 Supplier 158306 GENERAL PARTS(PCARD) ,59- GOLF SALES TAX ADJUST 467151 244273340967402 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 82105018 .59 GOLF SALES TAX ADJUST 467151 244273340967402 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 82105018 51.47 GOLF NUTS AND BOLTS 467151 244273340967402 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 82105018 Supplier R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 30 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240442 4/22/2024 120679 U S BANK P CARD Continued..., 148060 ACE HARDWARE(PCARD) 13.65 FOOD FOR RESALE 467152 244273341017302 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 64071810 12.98 BREAK ROOM WATER REFILL 467144 244273341087302 5095.6229 GENERAL SUPPLIES LIQUOR#3 OPERATIONS 62459028 Supplier 148071 CUB FOODS(PCARD) 115.02 K9 FOOD 467184 244310641037001 1281.6229 GENERAL SUPPLIES POLICE K-9 42858386 Supplier 148838 ROYAL CANIN(PCARD) 13.39 PARTS 467153 244310641070910 2240.6215 EQUIPMENT-PARTS GOLF EQUIPMENT MAINTENANCE 14000109 Supplier 148060 ACE HARDWARE(PCARD) 14.77 MN CHIEFS CONF-ST CLOUD-SPILLE 467644 244310641070912 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 88000793 Supplier 140817 CHIPOTLE(PCARD) 10.76 GOAL SETTING SNACK 467140 244450041004001 1005.6229 GENERAL SUPPLIES MAYOR/CITY COUNCIL 82571683 Supplier 149714 SAMS CLUB(PCARD) 124.00 FOOD FOR RESALE 467156 244450041024001 2270.6420 GOLF-FOOD GOLF FOOD&BEVERAGE 86658401 8.88 LITTLE ORCHARD FARM UNIT 467188 244450041084003 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 27101430 9.80 DAY CAMP SUPPLIES 467188 244450041084003 1865.6229 GENERAL SUPPLIES REC DAY CAMP 27101430 26.69 PS GENERAL 467188 244450041084003 1875.6229 GENERAL SUPPLIES REC PRESCHOOL PROGRAMS 27101430 33,56 PAPER PRODUCT 467188 244450041084003 1900.6229 GENERAL SUPPLIES AV COMMUNITY CENTER 27101430 Supplier 102101 WAL-MART(PCARD) 266.61 POND OUTLET DEBRIS FENCE 467201 244538841000000 5505.6229 GENERAL SUPPLIES STORM DRAIN MNTC/RPR/SUMPS 10554614 Supplier 161617 DAKOTA FENCE COMPANY(PCARD) 32.96 AVOLVE CONF-FT LAUDERDALE-DORN 467172 244921540997193 1400.6276 SCHOOLS/CONFERENCES/EXP OTHERINSPECTIONS MANAGEMENT 31726882 4.94 AVOLVE CONF-FT LAUDERDALE-DORN 467173 244921540997193 1400.6276 SCHOOLS/CONFERENCES/EXP OTHERINSPECTIONS MANAGEMENT 31729365 13.52 AVOLVE CONE-FT LAUDERDALE-DORN 467174 244921541017136 1400.6276 SCHOOLS/CONFERENCES/EXP OTHERINSPECTIONS MANAGEMENT 74384173 3.00 AVOLVE CONF-FT LAUDERDALE-DORN 467175 244921541017136 1400.6276 SCHOOLS/CONFERENCES/EXP OTHERINSPECTIONS MANAGEMENT R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 31 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240442 4/22/2024 120679 U S BANK P CARD Continued... 75598615 47.69 AVOLVE CONE-FT LAUDERDALE-DORN 467176 244921541027137 1400.6276 SCHOOLS/CONFERENCES/EXP OTHERINSPECTIONS MANAGEMENT 24861161 7.15 AVOLVE CONF-FT LAUDERDALE-DORN 467177 244921541027197 1400.6276 SCHOOLS/CONFERENCES/EXP OTHERINSPECTIONS MANAGEMENT 24866571 Supplier 150670 UBER(PCARD) 1.62- UTIL SALES TAX ADJUST 467127 244921541097430 5365.6730 CAPITAL OUTLAY-TRANSPORTATION SEWER MGMT/REPORTS/DATA ENT 13393561 1.62 UTIL SALES TAX ADJUST 467127 244921541097430 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 13393561 21.57 WINCAM SEWER CAMERA SOFTWARE 467127 244921541097430 5365.6730 CAPITAL OUTLAY-TRANSPORTATION SEWER MGMT/REPORTS/DATA ENT 13393561 Supplier 159053 PAYPRO SOFTWARE(PCARD) 99.00 SOTA CONF-ST CLOUD-YARD 467179 244921640990000 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 17674350 99.00 SOTA CONF-ST CLOUD-HORAZUK 467179 244921640990000 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 17674350 Supplier 161227 SOTAMIDWEST.ORG(PCARD) 89.30 PARTS FOR CARPET SCRUBBER 467146 244921640990000 1340.6215 EQUIPMENT-PARTS FIRE BLDG&GROUNDS MNTC 32135916 Supplier 154015 SWEEPSCRUB(PCARD) 195.99 BACKPACK BLOWER HOLDERS 467130 244921641000000 1610.6211 SMALL TOOLS&EQUIPMENT STREET/BOULEVARD REPAIR&MN' 17449891 Supplier 161291 EQUIPMENTDEFENDER(PCARD) 125.00 JOB AD-NAT RESOURCES COORDIN 467142 244921641020000 1020.6239 PRINTING HUMAN RESOURCES 35537816 • Supplier 153490 NEOGOV(PCARD) 20.00 CHATGPT 4.0 MONTHLY SUB. 467195 244921641050000 1010.6280 DUES&SUBSCRIPTIONS ADMINISTRATION 28141797 Supplier 161101 CHATGPT SUBSCRIPTION(PCARD) 6.49- STR SALES TAX ADJUST 467193 244921641100000 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 04971004 6.49 STR SALES TAX ADJUST 467193 244921641100000 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 04971004 86.47 VISORS FOR TRK 318 467193 244921641100000 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANC1 04971004 Supplier 161624 THERO REAL TRUCK(PCARD) .44- CNCL SALES TAX ADJUST 467138 245404541030018 1005.6229 GENERAL SUPPLIES MAYOR/CITY COUNCIL 00003691 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 32 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240442 4/22/2024 120679 U S BANK P CARD Continued... .44 CNCL SALES TAX ADJUST 467138 245404541030018 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 00003691 38.60 GOAL SETTING SNACK 467138 245404541030018 1005.6229 GENERAL SUPPLIES MAYOR/CITY COUNCIL 00003691 Supplier 150836 ABDALLAH CANDIES(PCARD) 54.95 SAFETY VESTS 467164 246227541032002 1510,6229 GENERAL SUPPLIES PW ENGINEERING&TECHNICAL 32756942 284 71 SAFETY VESTS 467164 246227541032002 1610.6229 GENERAL SUPPLIES STREET/BOULEVARD REPAIR&MN 32756942 Supplier 151839 INDUSTRIAL SAFETY(PCARD) 24.00 LUNCH HOME&GARDEN SHOW(3) 467202 246921640971043 5305.6275 SCHOOLS/CONFERENCES/EXP LOCAL WATER MGMT/REPORT/DATA ENTR' 57894261 Supplier 161622 BOY SCOUT TROOP 293(PCARD) 28.54 AVOLVE CONF-FT LAUDERDALE-DORN 467171 246921641001066 1400.6278 SUBSISTENCE ALLOWANCE INSPECTIONS MANAGEMENT 39163485 Supplier 125217 MARRIOTT(PCARD) 16.34 AVOLVE CONF-FT LAUDERDALE-DORN 467178 246921641021080 1400.6276 SCHOOLS/CONFERENCES/EXP OTHERINSPECTIONS MANAGEMENT 47185751 Supplier 161625 TORN BASIL T2 FLL(PCARD) 836.20 AVOLVE CNF FT LAUDERDALE-DORN 467205 246921641021082 1400.6276 SCHOOLS/CONFERENCES/EXP OTHERINSPECTIONS MANAGEMENT 47800803 Supplier 125217 MARRIOTT(PCARD) 42.16 WSJ ONLINE SUBSCRIPTION 467128 246921641031087 1030.6280 DUES&SUBSCRIPTIONS INFORMATION TECHNOLOGY 51175351 Supplier 161081 WALL ST JOURNAL(PCARD) 117.85 SEATCOVERS FOR TRK 318 467192 246921641031088 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 81742401 129.98 2 SWEATSHIRTS-P HILL 467163 246921641041096 1610.6281 UNIFORM/CLOTHING ALLOWANCE STREET/BOULEVARD REPAIR&MN 83662671 Supplier 151951 CARHARTT(PCARD) 21.86- STR SALES TAX ADJUST 467199 246921641081030 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 88567235 21.86 STR SALES TAX ADJUST 467199 246921641081030 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 88567235 290.95 NEW FOREMAN TRUCK SEAT COVERS 467199 246921641081030 1630.6229 GENERAL SUPPLIES STREET EQUIPMENT MAINTENANCI 88567235 Supplier 161616 COVERCRAFT DIRECT(PCARD) 5.25- UTIL SALES TAX ADJUST 467162 246921641091041 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP N 80716992 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 33 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit I 20240442 4/22/2024 120679 U S BANK P CARD Continued... 5.25 UTIL SALES TAX ADJUST 467162 246921641091041 5300,2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 80716992 70.04 HOSE CLAMPS FOR HYDRANT HOSE 467162 246921641091041 5330.6215 EQUIPMENT-PARTS WTR MAIN/HYDRANT/CURB STOP N 80716992 Supplier 140339 AMAZON.COM(PCARD) 1,080.00 POST LICENSE RENEWALS(12) 467159 247170541037310 1200.6280 DUES&SUBSCRIPTIONS POLICE MANAGEMENT 38662505 Supplier 149665 POST BOARD SRVC FEE(PCARD) 2.15 FAC EPCRA TIER II SVC FEE 467168 247170541091510 1940.6280 DUES&SUBSCRIPTIONS AQUATIC SWIM CENTER 92467259 2 15 RDWD EPCRA TIER II SVC FEE 467170 247170541091510 1930.6280 DUES&SUBSCRIPTIONS REDWOOD CC 92467267 100.00 FAC EPCRA TIER II 467167 247170541091510 1940.6280 DUES&SUBSCRIPTIONS AQUATIC SWIM CENTER 92467341 100.00 RDWD EPCRA TIER II 467169 247170541091510 1930.6280 DUES&SUBSCRIPTIONS REDWOOD CC 92467457 Supplier 154584 HSEM TIER 2 REPORTING(PCARD) 313.18 MANKATO CRR CLASS-ELVIN HOTEL 467216 247554241061610 1310,6276 SCHOOLS/CONFERENCES/EXP OTHERFIRE TRAINING 62207867 Supplier 150596 HILTON GARDEN(PCARD) 293.12 AVFAC SHOWER PARTS 467166 247650141072000 1940.6215 EQUIPMENT-PARTS AQUATIC SWIM CENTER 02595324 Supplier 137720 KULLY SUPPLY(PCARD) 1.62- STR SALES TAX ADJUST 467194 247933841030024 1610,6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN 15258079 1.62 STR SALES TAX ADJUST 467194 247933841030024 1000.2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 15258079 21.60 CASTERS FOR GRINDER 467194 247933841030024 1610.6215 EQUIPMENT-PARTS STREET/BOULEVARD REPAIR&MN' 15258079 Supplier 159162 NTE 5425(PCARD) 54.00 EMAIL CAMPAIGN MONTHLY 467129 247933841080000 1200.6308 SOFTWARE SUBSCRIPTIONS POLICE MANAGEMENT 04516076 Supplier 141272 MAILCHIMP(PCARD) 134.92 ANALYST TRNG-LAS VEGAS-THIELEN 467182 249430041019704 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 04196143 Supplier 161621 PARIS LV ROOM RESERVATION(PCARD) 259.04 CHIEFS CONF-ST CLOUD-SPILLERS 467218 249430041099705 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING 97041926 259.04 CHIEFS CONF-ST CLOUD-SPILLERS 467219 249430041099705 1225.6276 SCHOOLS/CONFERENCES/EXP OTHERPOLICE TRAINING R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 34 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 Check# Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 20240442 4/22/2024 120679 U S BANK P CARD Continued... 97100888 Supplier 147568 HOLIDAY INN(PCARD) 471.82 FS 2 KITCHEN VENT HOOD 467158 249430141020101 4422.6740 2021170G CAPITAL OUTLAY-MACH/EQUIP/OTHE '21 FACILITIES CIP 86348972 8.93- POL SALES TAX ADJUST 467185 249430141020101 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 97389510 8.93 POL SALES TAX ADJUST 467185 249430141020101 1000,2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 97389510 118.87 EXPLORERS TOTES 467185 249430141020101 1200.6229 GENERAL SUPPLIES POLICE MANAGEMENT 97389510 Supplier 143525 HOME DEPOT STORE#2833(PCARD) 12,874.37 20240540 5/13/2024 100873 HEALTHPARTNERS(DENTAL CLAIMS 3,713.08 DENTAL CLAIMS 5/2-5/8/24 467786 20240508 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 3,713.08 20240541 5/20/2024 100873 HEALTHPARTNERS(DENTAL CLAIMS 5,844,42 DENTAL CLAIMS 5/9-5/15/24 467787 20240515 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 5,844,42 20240542 5/28/2024 100873 HEALTHPARTNERS(DENTAL CLAIMS 4,707,37 DENTAL CLAIMS 5/16-5/22/24 467788 20240522 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 4,707.37 20240615 6/3/2024 100873 HEALTHPARTNERS(DENTAL CLAIMS 4,053.52 DENTAL CLAIMS 5/23-5/29/24 467789 20240529 7105.6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 4,053.52 20240616 6/10/2024 100873 HEALTHPARTNERS(DENTAL CLAIMS 2,313.89 DENTAL CLAIMS 5/30-6/5/24 467790 20240605 7105,6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 2,313.89 20240617 6/17/2024 100873 HEALTHPARTNERS(DENTAL CLAIMS 4,550.24 DENTAL CLAIMS 6/6-6/12/24 467791 20240612 7105,6146 DENTAL INSURANCE INSURANCE TRUST DENTAL 4,550.24 20240618 6/11/2024 100000 MN DEPT OF REVENUE 5,024.00 SALES/USE TAX-GENERAL FUND 468043 20240611 1000,2330 DUE TO OTHER GOVERNMENT GENERAL FUND BALANCE SHEET 51.00- SALES/USE TAX-EDUC BLDG FUND 468043 20240611 2090.2330 DUE TO OTHER GOVERNMENT EDUCATION BLDG FUND BAL SHEE R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20 49 Council Check Register by GL Page- 35 Council Check Register by Invoice&Summary 4/22/2024 -- 6/28/2024 , Check# Date Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit • 20240618 6/11/2024 100000 MN DEPT OF REVENUE Continued... 22,894,00 SALES/USE TAX-GOLF 468043 20240611 2200.2330 DUE TO OTHER GOVERNMENT VALLEYWOOD GOLF 568.00- SALES/USE TAX-PARKS REF 468043 20240611 2300.2330 DUE TO OTHER GOVERNMENT PARKS REF-BALANCE SHEET 19,764.00 SALES/USE TAX-LIQUOR#2 468043 20240611 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 43,700.00 SALES/USE TAX-LIQUOR#3 468043 20240611 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 45,527.00 SALES/USE TAX-LIQUOR#1 468043 20240611 5000.2330 DUE TO OTHER GOVERNMENT LIQUOR BALANCE SHEET 77.00 SALES/USE TAX-ARENA 468043 20240611 5200,2330 DUE TO OTHER GOVERNMENT ARENA FUND BALANCE SHEET 2,343.00 SALES/USE TAX-WATER&SWR 468043 20240611 5300.2330 DUE TO OTHER GOVERNMENT WATER&SEWER FUND BAL SHEET 138,710.00 - 20240619 6/21/2024 102664 US BANK 823.42 EMPLOYEE MEDICARE 467214 61424952435 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 823.42 CITY SHARE MEDICARE 467214 61424952435 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 3,496.20 FEDERAL TAXES PR 467214 61424952435 9000.2111 ACCRUED FEDERAL/FICA PAYROLL CLEARING BAL SHEET 5,143,04 20240620 6/21/2024 100657 MN DEPT OF REVENUE 1,630.81 STATE TAX WITHHOLDING 467213 61424952434 9000.2112 ACCRUED STATE W/H PAYROLL CLEARING BAL SHEET 1,630.81 20240621 6/20/2024 100038 APPLE VALLEY FIREFIGHTERS RELI(EFT) 1,290.30 FIRE RELIEF DUES 467210 61424952431 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,290,30 20240622 6/20/2024 151440 VANTAGEPOINT TRANSFER AGENTS 350.00 ROTH 457-PLAN#301171-FIRE TOO 467215 61424952436 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 350.00 20240623 6/20/2024 100240 VANTAGEPOINT TRANSFER AGENTS-457 FT 1,800.00 ICMA-PLAN#301171-FIRE TOO 467211 61424952432 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 1,800.00 20240624 6/20/2024 100241 VANTAGEPOINT TRANSFER AGENTS-457 PT 2,546,36 ICMA-PLAN#306561-FIRE ONLY 467212 61424952433 9000.2120 ACCRUED BENEFIT LIABILITY PAYROLL CLEARING BAL SHEET 2,546,36 2,191,400.34 Grand Total Payment Instrument Totals Checks 1,042,595.90 EFT Payments 189,527.40 A/P ACH Payment 959,277.04 R55CKR2 LOGIS101 CITY OF APPLE VALLEY 6/26/2024 10:20:49 Council Check Register by GL Page- 36 Council Check Register by Invoice&Summary • 4/22/2024 -- 6/28/2024 Check N Dale Amount Supplier/Explanation PO# Doc No Inv No Account No Subledger Account Description Business Unit 2,191,400.34 Grand Total Payment Instrument Totals Checks 1,042,595.90 EFT Payments 189,527.40 A/P ACH Payment 959,277.04 Total Payments 2,191,400.34 (2� R55CKS2 LOGIS100 CITY OF APPLE VALLEY 6/26/2024 10:20:57 Note: Payment amount may not reflect the actual amount due to data sequencing and/or data selection. Council Check Summary Page- 1 4/22/2024 - 6/28/2024 Company Amount 01000 GENERAL FUND 92,048.76 02025 ROAD ESCROW FUND 392,690.55 02090 PARTNERS IN EDUCATION 154.06 02110 CARES ACT 2020 146,449.35 02200 VALLEYWOOD GOLF FUND 40,965.36 02300 PARKS REFERENDUM FUND 206,761.03 04420 '21 FACILITIES CIP 973,954.81 05000 LIQUOR FUND 262,976.66 05200 ARENA FUND 9,673.88 05300 WATER&SEWER FUND 6,869.96 05500 STORM DRAINAGE UTILITY FUND 6,334.62 05600 CEMETERY FUND LEVEL PROGRAM 5,513.12 05800 STREET LIGHT UTIL FUND 927.54 07100 INSURANCE TRUST DENTAL FUND 25,182,52 07200 RISK MANAGEMENT/INSURANCE FUND 8,137.61 09000 PAYROLL CLEARING FUND 12,760.51 Report Totals 2,191,400.34 CITY OF APPLE VALLEY PROCLAMATION WHEREAS, the City of Apple Valley is committed to providing residents access to a high quality of living as they age in their communities, and WHEREAS, nearly 1 in 3 Minnesotans are above the age of 55, and WHEREAS, since 1974, DARTS has served older adults, their families, and caregivers with the mission of creating connections that enrich aging and empowering independence, and WHEREAS, in 2024, DARTS is celebrating its 50th anniversary of providing services for older adults across the southeast Metro, including Apple Valley. These services include housework, outdoor chores, home repairs, caregiving resources, resource connections, fulfilling volunteer opportunities and transportation, and WHEREAS, the first DARTS service in 1974 was bus rides transporting older residents to area community education classes and for many years they have partnered with the City of Apple Valley to provide home chores for our residents, and WHEREAS, the City of Apple Valley has partnered with DARTS since 2017 and provided over 4,600 hours of assistance, helping over 50 older adults with over 1,700 home cleaning visits, 650 lawns mowed, and over 100 seasonal cleanups, with over 80% of these clients at or below 200% of the Federal poverty level, and WHEREAS, DARTS' ongoing commitment to collaboration, excellence, inclusion, responsibility and service in its communities has helped ensure the community is receiving the support it needs, and WHEREAS, volunteer dedication has allowed DARTS' Learning Buddies and Pen Pal programs to reach more than 80,000 students, connecting older adult volunteers with local classrooms for intergenerational learning experiences, and WHEREAS, the City of Apple Valley celebrates the 50th anniversary of DARTS and the many services it has long provided our aging residents. NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Apple Valley, Dakota County, Minnesota hereby recognizes and thanks DARTS President Ann Bailey and the many employees and volunteers who dedicate their time to help Apple Valley residents thrive, and hereby proclaims the 11th of July, 2024 as: "DARTS APPRECIATION DAY" PROCLAIMED this l lth day of July, 2024. ATTEST: Clint Hooppaw, Mayor Pamela J. Gackstetter, City Clerk • ITEM: 5.A. ••••• • ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Regular Agenda Description: Recognition of League of Minnesota Cities James F. Miller Leadership Award Staff Contact: Department/ Division: Pamela J. Gackstetter, City Clerk Administration Department ACTION REQUESTED: Receive a presentation by League of Minnesota Cities Executive Director Luke Fischer in recognition of City Administrator Tom Lawell receiving the James F. Miller Leadership Award. SUMMARY: League of Minnesota Cities Executive Director Luke Fischer has requested an opportunity to address the City Council at the upcoming July 11, 2024, meeting. The purpose of his visit is to acknowledge the LMC's recent award of the James F. Miller Leadership Award to City Administrator Tom Lawell. BACKGROUND: At the League of Minnesota Cities Annual Conference held in Rochester June 26-28, 2024, the League recognized Tom Lawell with its James F. Miller Leadership Award. The Leadership Award is the League's highest honor for appointed city officials and is given annually to recognize outstanding service. It is named for former League Executive Director James F. Miller, who retired in 2015 after 22 years of service. The League of Minnesota Cities is a membership organization dedicated to helping cities throughout Minnesota build quality communities through effective advocacy, expert analysis, trusted guidance, and collective action. The League serves over 830 member cities through advocacy, education and training, policy development, risk management, and other services. BUDGET IMPACT: N/A • ITEM: 5.B. • •• ••• ••• COUNCIL MEETING DATE: July 11, 2024 Apple Valley SECTION: Regular Agenda Description: Adopt Resolution Providing for Competitive Negotiated Sale of$26,495,000 General Obligation Bonds, Series 2024A Staff Contact: Department/ Division: Ronald Hedberg, Finance Director Finance Department ACTION REQUESTED: Adopt resolution providing for the competitive negotiated sale of S26,495,000 General Obligation, Series 2024A. SUMMARY: The City Council is requested to authorize Northland Securities to solicit proposals for the competitive negotiated sale of $26,495,000 General Obligation Bonds, series 2024A. This issue will provide $10,190,000 in funding for the facilities Capital Improvement Plan (CIP) projects and $16,305,000 for the Park Referendum portion of the bonds. This action provides for the bonds to be considered for award at the August 8, 2024, regular City Council meeting. The repayment of the 2024a General Obligation Bonds would come from future tax levies. The CIP portion of the bonds will provide funding for the Facilities CIP, including final portions of the Fire Station and the Police Operations Building on Flagstaff. The Park Referendum portion of the bonds will provide initial funding of the investments in the park system authorized in the 2023 Park Referendum. These investments include the development of Kelley Park, the redevelopment of Redwood Park including replacement of the community pool, improvements to the Apple Valley Family Aquatic Center, Community Center, Senior Center, Hayes Arena, Hayes Youth Baseball and Softball Complex, and parks and trails throughout the community At the November 22, 2022, City Council meeting, the City Council adopted the 2023-2027 Facilities Capital Improvements Plan. The 2023-2027 Facilities Capital Improvements Plan provided for the issuance of up to $41,000,000 in Capital Improvement Bonds. In 2021 and 2022, there was approximately $14,000,000 issued under the previous 2021-2025 Facilities Capital Improvement Plan authority. The 2023-2027 Facilities Capital Improvement Plan included additional bonding authority of up to $41,000,000. This $41,000,000 of bonding authority would replace the unused authority under the 2021-2025 Facilities Capital Improvement Plan. The attached finance plan summarizes the details to be included in the official statement and identifies Northland Securities as Municipal Advisor and Taft Stettinius & Hollister, LLP, as Bond Counsel. BACKGROUND: On November 22, 2022, the City Council adopted the 2023-2027 Facilities Capital Improvements Plan to finance a number of projects in the upcoming years. The ability to issue Capital Improvement Plan Bonds is provided for in Minnesota State Statute 475.521. The improvements allowed in this statute are limited to "acquisition or betterment of public lands, buildings, or other improvements for the purpose of a city hall, library, public safety facility, and a public works facility," with a useful life of 5 years or more. Capital improvements under the statute do not include light rail transit or related activities, parks, roads/bridges or administrative buildings other than a city hall, or land for those facilities. The 2023-2027 Facilities Capital Improvement Plan adopted on November 22, 2022, identified the projects intended to be financed with bonds issued under the statute. The projects identified in the Facilities Capital Improvement Plan for inclusion in the Capital Improvement Plan Bonds were: Police Operations / Garage Facility $ 9,900,000 JCRP East Maintenance Facility 600,000 CMF - New Vehicle Storage Addition 7,700,000 CMF - New Vehicle Maintenance Area 8,300,000 CMF - Renovations 3,700,000 Fire Stations 8,000,000 Bond Issuance Costs 800,000 Total Use of Funds $ 41,000,000 To provide the funding for these projects there was an additional approximately $14,000,000 issued in 2021 and 2022 under the authorization included in the 2021-2025 Facilities Capital Improvement Plan. The total issued may not exceed the total authorized in the Facilities Capital Improvement Plan. The timing and amounts of each of the issues would be dependent on the construction progress of each phase. BUDGET IMPACT: The 2024A bond issue would be repaid with an annual property tax levy over the next 20 years. The approximate property tax levy impacts of the 2024A issue for the Facilities Capital Improvement Bonds portion of $10,190,000 would be approximately $795,000 in 2025 and beyond. The tax levy impact of the Park Referendum portion of the issue will be approximately $1,275,000 in 2025 and beyond. According to the Dakota County Assessor's Office, for 2025, the median value home will be decreasing 0.94%%, from$362,100 to $358,700. The preliminary estimate of the tax impacts of the 2024A bond issue on the median valued home for 2025 is approximately an annual increase of $87, of which approximately $33 is the levy increase associated with the Facilities CIP issue and approximately $54 is related to the Park Referendum portion. ATTACHMENTS: Resolution Exhibit Presentation EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL CITY OF APPLE VALLEY, MINNESOTA HELD: July 11, 2024 Pursuant to due call and notice thereof, a regular or special meeting of the City Council of the City of Apple Valley, Dakota County, Minnesota,was duly held at the City Hall on July 11, 2024, at 7:00 P.M. for the purpose in part of authorizing the competitive negotiated sale of the $26,495,000 General Obligation Bonds, Series 2024A. The following members were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION PROVIDING FOR THE COMPETITIVE NEGOTIATED SALE OF GENERAL OBLIGATION BONDS, SERIES 2024A A. WHEREAS, the City Council of the City of Apple Valley, Minnesota(the "City"), has heretofore determined that it is necessary and expedient to issue General Obligation Bonds, Series 2024A (the "Bonds") to finance (i) various capital improvement projects within the City, pursuant to the City's 2023-2027 Capital Improvement Plan; and(ii)various park improvements; and B. WHEREAS, the City has retained Northland Securities, Inc., in Minneapolis, Minnesota("Northland"), as its independent municipal advisor and is therefore authorized to sell the Bonds by competitive negotiated sale in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9); and C. WHEREAS, the City has retained Taft Stettinius &Hollister LLP, in Minneapolis, Minnesota as its bond counsel for purposes of this financing. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Apple Valley, Minnesota, as follows: 1. Authorization. The City Council hereby authorizes Northland to solicit proposals for the competitive negotiated sale of the Bonds. 2. Meeting; Proposal Opening. The City Council shall meet at the time and place specified in the Notice of Sale, in substantially the form attached hereto as Attachment A, for the purpose of considering sealed proposals for and awarding the sale of the Bonds. The Finance Director, or designee, shall open proposals at the time and place specified in the Notice of Sale. 133319654v1 3. Notice of Sale. The terms and conditions of the Bonds and the negotiation thereof are in substantially in the form set forth in the Notice of Sale attached hereto as Attachment A and hereby approved and made a part hereof. 4. Official Statement. In connection with the competitive negotiated sale of the Bonds, the Finance Director and other officers or employees of the City are hereby authorized to cooperate with Northland and participate in the preparation of an official statement for the Bonds, and to execute and deliver it on behalf of the City upon its completion. ADOPTED this 11th day of July, 2024. Clint Hooppaw, Mayor ATTEST: Pamela J. Gackstetter, City Clerk The motion for the adoption of the foregoing resolution was duly seconded by member and, after full discussion thereof and upon a vote being taken thereon, the following voted in favor thereof: and the following voted against the same: Whereupon the resolution was declared duly passed and adopted. 2 133319654v1 STATE OF MINNESOTA COUNTY OF DAKOTA CITY OF APPLE VALLEY I, the undersigned, being the duly qualified and acting Clerk of the City of Apple Valley, Minnesota, DO HEREBY CERTIFY that I have compared the attached and foregoing extract of minutes with the original thereof on file in my office, and that the same is a full, true and complete transcript of the minutes of a meeting of the City Council duly called and held on the date therein indicated, insofar as such minutes relate to the City's $26,495,000 General Obligation Bonds, Series 2024A. WITNESS my hand on July 11, 2024. Pamela J. Gackstetter, City Clerk 3 133319654v1 ATTACHMENT A NOTICE OF SALE $26,495,000* GENERAL OBLIGATION BONDS, SERIES 2024A CITY OF APPLE VALLEY, MINNESOTA (Book-Entry Only) NOTICE IS HEREBY GIVEN that these Bonds will be offered for sale according to the following terms: TIME AND PLACE: Proposals (also referred to herein as "bids") will be opened by the City's Finance Director, or designee, on Thursday, August 8, 2024, at 10:00 A.M., CT, at the offices of Northland Securities, Inc. (the City's "Municipal Advisor"), 150 South 5th Street, Suite 3300, Minneapolis, Minnesota 55402. Consideration of the Proposals for award of the sale will be by the City Council at its meeting at the City Offices beginning Thursday, August 8, 2024 at 7:00 P.M., CT. SUBMISSION OF PROPOSALS Proposals may be: a) submitted to the office of Northland Securities, Inc., b) emailed to PublicSale@northlandsecurities.com c) for proposals submitted prior to the sale, the final price and coupon rates may be submitted to Northland Securities, Inc. by telephone at 612-851-5900 or 612-851-4945, or d) submitted electronically. Notice is hereby given that electronic proposals will be received via PARITYTM, or its successor, in the manner described below, until 10:00 A.M., CT, on Thursday, August 8, 2024. Proposals may be submitted electronically via PARITYTM or its successor,pursuant to this Notice until 10:00 A.M., CT,but no Proposal will be received after the time for receiving Proposals specified above. To the extent any instructions or directions set forth in PARITYTM, or its successor, conflict with this Notice,the terms of this Notice shall control. For further information about PARITYTM, or its successor,potential bidders may contact Northland Securities, Inc. or i-Deal❑ at 1359 Broadway, 2nd floor,New York,NY 10018, telephone 212-849-5021. Neither the City nor Northland Securities, Inc. assumes any liability if there is a malfunction of PARITYTM or its successor. All bidders are advised that each Proposal shall be deemed to constitute a contract between the bidder and the City to purchase the Bonds regardless of the manner in which the Proposal is submitted. * The City reserves the right to increase or decrease the principal amount of the Bonds.Any such increase or decrease will be made in multiples of$5,000 and may be made in any maturity.If any maturity is adjusted,the purchase price will also be adjusted to maintain the same gross spread. A-1 133319654v1 BOOK-ENTRY SYSTEM The Bonds will be issued by means of a book-entry system with no physical distribution of bond certificates made to the public. The Bonds will be issued in fully registered form and one bond certificate, representing the aggregate principal amount of the Bonds maturing in each year, will be registered in the name of Cede&Co. as nominee of Depository Trust Company("DTC"),New York,New York, which will act as securities depository of the Bonds. Individual purchases of the Bonds may be made in the principal amount of$5,000 or any multiple thereof of a single maturity through book entries made on the books and records of DTC and its participants. Principal and interest are payable by the City through Northland Trust Services, Inc. Minneapolis, Minnesota (the "Paying Agent/Registrar"), to DTC, or its nominee as registered owner of the Bonds. Transfer of principal and interest payments to participants of DTC will be the responsibility of DTC; transfer of principal and interest payments to beneficial owners by participants will be the responsibility of such participants and other nominees of beneficial owners. The successful bidder, as a condition of delivery of the Bonds,will be required to deposit the bond certificates with DTC. The City will pay reasonable and customary charges for the services of the Paying Agent/Registrar. DATE OF ORIGINAL ISSUE OF BONDS Date of Delivery(Estimated to be August 29, 2024) AUTHORITY/PURPOSE/SECURITY The Bonds are being issued pursuant to Minnesota Statutes, Chapter 475 and Section 475.521 and a voter referendum held on November 7, 2023, which passed by a vote of 5,812 (yes) to 2,925 (no). Proceeds will be used to finance various improvement projects within the City pursuant to the City's 2023-2027 Capital Improvement Plan approved on November 22, 2022, and various park improvements and to pay costs associated with the issuance of the Bonds. The Bonds are payable from ad valorem taxes on all taxable property within the City. The full faith and credit of the City is pledged to their payment and the City has validly obligated itself to levy ad valorem taxes in the event of any deficiency in the debt service account established for this issue. INTEREST PAYMENTS Interest is due semiannually on each June 15 and December 15, commencing June 15, 2025, to registered owners of the Bonds appearing of record in the Bond Register as of the close of business on the first day (whether or not a business day) of the calendar month of such interest payment date. MATURITIES Principal is due annually on December 15, inclusive, in each of the years and amounts as follows: Year Amount Year Amount Year Amount 2025 $650,000 2032 $1,185,000 2039 $1,535,000 2026 970,000 2033 1,230,000 2040 1,600,000 A-2 133319654v1 2027 1,000,000 2034 1,275,000 2041 1,665,000 2028 1,040,000 2035 1,315,000 2042 1,740,000 2029 1,075,000 2036 1,365,000 2043 1,810,000 2030 1,110,000 2037 1,420,000 2044 1,885,000 2031 1,145,000 2038 1,480,000 Proposals for the Bonds may contain a maturity schedule providing for any combination of serial bonds and term bonds, subject to mandatory redemption, so long as the amount of principal maturing or subject to mandatory redemption in each year conforms to the maturity schedule set forth above. INTEREST RATES All rates must be in integral multiples of 1/20th or 1/8th of 1%. The rate for any maturity may not be more than 2.00%less than the rate for any preceding maturity. All Bonds of the same maturity must bear a single uniform rate from date of issue to maturity. ESTABLISHMENT OF ISSUE PRICE (HOLD-THE-OFFERING-PRICE RULE MAY APPLY—BIDS NOT CANCELLABLE) The winning bidder shall assist the City in establishing the issue price of the Bonds and shall execute and deliver to the City at closing an "issue price" or similar certificate setting forth the reasonably expected initial offering price to the public or the sales price or prices of the Bonds, together with the supporting pricing wires or equivalent communications, substantially in the form attached hereto as Exhibit A, with such modifications as may be appropriate or necessary, in the reasonable judgment of the winning bidder,the City and Bond Counsel. All actions to be taken by the City under this Notice of Sale to establish the issue price of the Bonds may be taken on behalf of the City by the City's Municipal Advisor and any notice or report to be provided to the City may be provided to the City's Municipal Advisor. The City intends that the provisions of Treasury Regulation Section 1.148-1(f)(3)(i) (defining "competitive sale" for purposes of establishing the issue price of the Bonds)will apply to the initial sale of the Bonds (the "competitive sale requirements")because: (1) the City shall disseminate this Notice of Sale to potential underwriters in a manner that is reasonably designed to reach potential underwriters; (2) all bidders shall have an equal opportunity to bid; (3) the City may receive bids from at least three underwriters of municipal bonds who have established industry reputations for underwriting new issuances of municipal bonds; and (4) the City anticipates awarding the sale of the Bonds to the bidder who submits a firm offer to purchase the Bonds at the highest price (or lowest cost), as set forth in this Notice of Sale. Any bid submitted pursuant to this Notice of Sale shall be considered a firm offer for the purchase of the Bonds, as specified in the bid. In the event that the competitive sale requirements are not satisfied, the City shall promptly so advise the winning bidder. The City may then determine to treat the initial offering price to the public as of the award date of the Bonds as the issue price of each maturity by imposing on the winning bidder the Hold-the-Offering-Price Rule as described in the following paragraph (the A-3 133319654v1 "Hold-the-Offering-Price Rule"). Bids will not be subject to cancellation in the event that the City determines to apply the Hold-the-Offering-Price Rule to the Bonds. Bidders should prepare their bids on the assumption that the Bonds will be subject to the Hold-the-Offering-Price Rule in order to establish the issue price of the Bonds. By submitting a bid,the winning bidder shall(i)confirm that the underwriters have offered or will offer the Bonds to the public on or before the date of award at the offering price or prices (the "Initial Offering Price"), or at the corresponding yield or yields, set forth in the bid submitted by the winning bidder and(ii)agree, on behalf of the underwriters participating in the purchase of the Bonds, that the underwriters will neither offer nor sell unsold Bonds of any maturity to which the Hold-the-Offering Price Rule shall apply to any person at a price that is higher than the Initial Offering Price to the public during the period starting on the award date for the Bonds and ending on the earlier of the following: (1) the close of the fifth (5th)business day after the award date; or (2) the date on which the underwriters have sold at least 10%of a maturity of the Bonds to the public at a price that is no higher than the Initial Offering Price to the public (the "10% Test"), at which time only that particular maturity will no longer be subject to the Hold- the-Offering-Price Rule. The City acknowledges that,in making the representations set forth above,the winning bidder will rely on (i) the agreement of each underwriter to comply with the requirements for establishing issue price of the Bonds, including, but not limited to, its agreement to comply with the Hold-the- Offering-Price Rule, if applicable to the Bonds, as set forth in an agreement among underwriters and the related pricing wires, (ii) in the event a selling group has been created in connection with the initial sale of the Bonds to the public, the agreement of each dealer who is a member of the selling group to comply with the requirements for establishing issue price of the Bonds, including but not limited to, its agreement to comply with the Hold-the-Offering-Price Rule, if applicable to the Bonds, as set forth in a selling group agreement and the related pricing wires, and(iii) in the event that an underwriter or dealer who is a member of the selling group is a party to a third-party distribution agreement that was employed in connection with the initial sale of the Bonds to the public, the agreement of each broker-dealer that is a party to such agreement to comply with the requirements for establishing issue price of the Bonds, including,but not limited to, its agreement to comply with the Hold-the-Offering-Price Rule, if applicable to the Bonds, as set forth in the third-party distribution agreement and the related pricing wires. The City further acknowledges that each underwriter shall be solely liable for its failure to comply with its agreement regarding the requirements for establishing issue price of the Bonds, including but not limited to, its agreement to comply with the Hold-the-Offering-Price Rule, if applicable to the Bonds, and that no underwriter shall be liable for the failure of any other underwriter, or of any dealer who is a member of a selling group, or of any broker-dealer that is a party to a third-party distribution agreement to comply with its corresponding agreement to comply with the requirements for establishing issue price of the Bonds, including, but not limited to, its agreement to comply with the Hold-the-Offering-Price Rule if applicable to the Bonds. By submitting a bid, each bidder confirms that: (i)any agreement among underwriters, any selling group agreement and each third-party distribution agreement (to which the bidder is a party) relating to the initial sale of the Bonds to the public, together with the related pricing wires, contains or will contain language obligating each underwriter, each dealer who is a member of the selling group, and each broker-dealer that is a party to such third-party distribution agreement, as applicable, (A) to comply with the Hold-the-Offering-Price Rule, if applicable if and for so long A-4 133319654v1 as directed by the winning bidder and as set forth in the related pricing wires, (B) to promptly notify the winning bidder of any sales of Bonds that to its knowledge, are made to a purchaser who is a related party to an underwriter participating in the initial sale of the Bonds to the public (each such term being used as defined below), and(C)to acknowledge that,unless otherwise advised by the underwriter,dealer or broker-dealer,the winning bidder shall assume that each order submitted by the underwriter, dealer or broker-dealer is a sale to the public, and (ii) any agreement among underwriters or selling group agreement relating to the initial sale of the Bonds to the public, together with the related pricing wires, contains or will contain language obligating each underwriter or dealer that is a party to a third-party distribution agreement to be employed in connection with the initial sale of the Bonds to the public to require each broker-dealer that is a party to such retail distribution agreement to comply with the Hold-the-Offering-Price Rule, if applicable, in each case if and for so long as directed by the winning bidder or the underwriter and as set forth in the related pricing wires. Notes: Sales of any Bonds to any person that is a related party to an underwriter participating in the initial sale of the Bonds to the public (each such term being used as defined below) shall not constitute sales to the public for purposes of this Notice of Sale. Further,for purposes of this Notice of Sale: (1) "public"means any person other than an underwriter or a related party, (2) "underwriter" means (A) any person that agrees pursuant to a written contract with the City (or with the lead underwriter to form an underwriting syndicate) to participate in the initial sale of the Bonds to the public and(B) any person that agrees pursuant to a written contract directly or indirectly with a person described in clause (A) to participate in the initial sale of the Bonds to the public (including a member of a selling group or a party to a third party distribution agreement participating in the initial sale of the Bonds to the public). (3) a purchaser of any of the Bonds is a "related party" to an underwriter if the underwriter and the purchaser are subject, directly or indirectly, to (A) more than 50% common ownership of the voting power or the total value of their stock, if both entities are corporations (including direct ownership by one corporation or another), (B) more than 50% common ownership of their capital interests or profits interests, if both entities are partnerships (including direct ownership by one partnership of another), or(C)more than 50% common ownership of the value of the outstanding stock of the corporation or the capital interests or profit interests of the partnership, as applicable, if one entity is a corporation and the other entity is a partnership (including direct ownership of the applicable stock or interests by one entity of the other), and (4) "sale date"means the date that the Bonds are awarded by the City to the winning bidder. ADJUSTMENTS TO PRINCIPAL AMOUNT AFTER PROPOSALS The City reserves the right to increase or decrease the principal amount of the Bonds. Any such increase or decrease will be made in multiples of$5,000 and may be made in any maturity. If any maturity is adjusted, the purchase price will also be adjusted to maintain the same gross spread. Such adjustments shall be made promptly after the sale and prior to the award of Proposals by the City and shall be at the sole discretion of the City. The successful bidder may not withdraw or modify its Proposal once submitted to the City for any reason,including post-sale adjustment.Any adjustment shall be conclusive and shall be binding upon the successful bidder. A-5 133319654v1 OPTIONAL REDEMPTION Bonds maturing on December 15, 2033 through 2044 are subject to redemption and prepayment at the option of the City on December 15, 2032 and any date thereafter, at a price of par plus accrued interest. Redemption may be in whole or in part of the Bonds subject to prepayment. If redemption is in part, the maturities and principal amounts within each maturity to be redeemed shall be determined by the City and if only part of the Bonds having a common maturity date are called for prepayment, the specific Bonds to be prepaid shall be chosen by lot by the Bond Registrar. CUSIP NUMBERS If the Bonds qualify for assignment of CUSIP numbers such numbers will be printed on the Bonds, but neither the failure to print such numbers on any Bond nor any error with respect thereto shall constitute cause for a failure or refusal by the successful bidder thereof to accept delivery of and pay for the Bonds in accordance with terms of the purchase contract. The CUSIP Service Bureau charge for the assignment of CUSIP identification numbers shall be paid by the successful bidder. DELIVERY Delivery of the Bonds will be within thirty days after award, subject to an approving legal opinion by Taft Stettinius &Hollister LLP, Bond Counsel. The legal opinion will be paid by the City and delivery will be anywhere in the continental United States without cost to the successful bidder at DTC. TYPE OF PROPOSAL Proposals of not less than $26,163,812.50 (98.75%) and accrued interest on the principal sum of $26,495,000 must be filed with the undersigned prior to the time of sale. Proposals must be unconditional except as to legality. Proposals for the Bonds should be delivered to Northland Securities, Inc. and addressed to: Ron Hedberg, Finance Director City of Apple Valley 7100 147th St. W. Apple Valley, Minnesota 55124 A good faith deposit (the "Deposit") in the amount of $500,000 in the form of a federal wire transfer (payable to the order of the City) is only required from the apparent winning bidder, and must be received within two hours after the time stated for the receipt of Proposals. The apparent winning bidder will receive notification of the wire instructions from the Municipal Advisor promptly after the sale. If the Deposit is not received from the apparent winning bidder in the time allotted, the City may choose to reject their Proposal and then proceed to offer the Bonds to the next lowest bidder based on the terms of their original proposal, so long as said bidder wires funds for the Deposit amount within two hours of said offer. The City will retain the Deposit of the successful bidder, the amount of which will be deducted at settlement and no interest will accrue to the successful bidder. In the event the successful bidder A-6 133319654v1 fails to comply with the accepted Proposal, said amount will be retained by the City. No Proposal can be withdrawn after the time set for receiving Proposals unless the meeting of the City scheduled for award of the Bonds is adjourned, recessed, or continued to another date without award of the Bonds having been made. AWARD The Bonds will be awarded on the basis of the lowest interest rate to be determined on a true interest cost(TIC)basis. The City's computation of the interest rate of each Proposal,in accordance with customary practice, will be controlling. In the event of a tie, the sale of the Bonds will be awarded by lot. The City will reserve the right to: (i) waive non-substantive informalities of any Proposal or of matters relating to the receipt of Proposals and award of the Bonds, (ii) reject all Proposals without cause, and (iii) reject any Proposal which the City determines to have failed to comply with the terms herein. INFORMATION FROM SUCCESSFUL BIDDER The successful bidder will be required to provide, in a timely manner, certain information relating to the initial offering price of the Bonds necessary to compute the yield on the Bonds pursuant to the provisions of the Internal Revenue Code of 1986, as amended. OFFICIAL STATEMENT By awarding the Bonds to any underwriter or underwriting syndicate submitting a Proposal therefor, the City agrees that, no more than seven business days after the date of such award, it shall provide to the senior managing underwriter of the syndicate to which the Bonds are awarded, the Final Official Statement in an electronic format as prescribed by the Municipal Securities Rulemaking Board(MSRB). FULL CONTINUING DISCLOSURE UNDERTAKING The City will covenant in the resolution awarding the sale of the Bonds and in a Continuing Disclosure Undertaking to provide, or cause to be provided, annual financial information, including audited financial statements of the City, and notices of certain material events, as required by SEC Rule 15c2-12. NOT BANK QUALIFIED The City will not designate the Bonds as qualified tax-exempt obligations for purposes of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. A-7 133319654v1 BOND INSURANCE AT UNDERWRITER'S OPTION If the Bonds qualify for issuance of any policy of municipal bond insurance or commitment therefor at the option of the successful bidder, the purchase of any such insurance policy or the issuance of any such commitment shall be at the sole option and expense of the successful bidder of the Bonds. Any increase in the costs of issuance of the Bonds resulting from such purchase of insurance shall be paid by the successful bidder,except that, if the City has requested and received a rating on the Bonds from a rating agency, the City will pay that rating fee. Any other rating agency fees shall be the responsibility of the successful bidder. Failure of the municipal bond insurer to issue the policy after the Bonds have been awarded to the successful bidder shall not constitute cause for failure or refusal by the successful bidder to accept delivery on the Bonds. The City reserves the right to reject any and all Proposals, to waive informalities and to adjourn the sale. Dated: July 11, 2024 BY ORDER OF THE APPLE VALLEY CITY COUNCIL /s/Ron Hedberg Finance Director Additional information may be obtained from: Northland Securities, Inc. 150 South 5th Street, Suite 3300 Minneapolis, Minnesota 55402 Telephone No.: 612-851-5900 A-8 133319654v1 EXHIBIT A [FORM OF ISSUE PRICE CERTIFICATE— COMPETITIVE SALE SATISFIED] The undersigned, on behalf of (the "Underwriter"), hereby certifies as set forth below with respect to the sale of the General Obligation Bonds, Series 2024A(the "Bonds") of the City of Apple Valley, Minnesota(the "Issuer"). 1. Reasonably Expected Initial Offering Price. (a) As of the Sale Date, the reasonably expected initial offering prices of the Bonds to the Public by the Underwriter are the prices listed in Schedule A (the "Expected Offering Prices"). The Expected Offering Prices are the prices for the Maturities of the Bonds used by the Underwriter in formulating its bid to purchase the Bonds. Attached as Schedule B is a true and correct copy of the bid provided by the Underwriter to purchase the Bonds. (b) The Underwriter was not given the opportunity to review other bids prior to submitting its bid. (c) The bid submitted by the Underwriter constituted a firm offer to purchase the Bonds. 2. Defined Terms. (a) "Maturity" means Bonds with the same credit and payment terms. Bonds with different maturity dates, or Bonds with the same maturity date but different stated interest rates, are treated as separate Maturities. (b) "Public" means any person (including an individual, trust, estate,partnership, association, company, or corporation) other than an Underwriter or a related party to an Underwriter. The term "related party" for purposes of this certificate generally means any two or more persons who have greater than 50 percent common ownership, directly or indirectly. (c) "Sale Date" means the first day on which there is a binding contract in writing for the sale of a Maturity of the Bonds. The Sale Date of the Bonds is . (d) "Underwriter" means (i) any person that agrees pursuant to a written contract with the Issuer(or with the lead underwriter to form an underwriting syndicate)to participate in the initial sale of the Bonds to the Public, and (ii) any person that agrees pursuant to a written contract directly or indirectly with a person described in clause (i) of this paragraph to participate in the initial sale of the Bonds to the Public (including a member of a selling group or a party to a retail distribution agreement participating in the initial sale of the Bonds to the Public). The representations set forth in this certificate are limited to factual matters only. Nothing in this certificate represents the Underwriter's interpretation of any laws, including specifically Sections 103 and 148 of the Internal Revenue Code of 1986, as amended, and the Treasury Regulations thereunder. The undersigned understands that the foregoing information A-9 133319654v1 will be relied upon by the Issuer with respect to certain of the representations set forth in the Nonarbitrage Certificate and with respect to compliance with the federal income tax rules affecting the Bonds, and by Taft Stettinius & Hollister LLP, Bond Counsel in connection with rendering its opinion that the interest on the Bonds is excluded from gross income for federal income tax purposes, the preparation of the Internal Revenue Service Form 8038-G, and other federal income tax advice that it may give to the Issuer from time to time relating to the Bonds. Dated: August 29, 2024. A-10 133319654v1 [FORM OF ISSUE PRICE CERTIFICATE—HOLD-THE-OFFERING-PRICE RULE APPLIES] The undersigned,on behalf of (the"Underwriter"), on behalf of itself, hereby certifies as set forth below with respect to the sale and issuance of General Obligation Bonds, Series 2024A (the "Bonds") of the City of Apple Valley, Minnesota (the "Issuer"). 1. Initial Offering Price of the Bonds. (a) The Underwriter offered each Maturity of the Bonds to the Public for purchase at the respective initial offering prices listed in Schedule A(the"Initial Offering Prices")on or before the Sale Date. A copy of the pricing wire or equivalent communication for the Bonds is attached to this certificate as Schedule B. (b) As set forth in the Notice of Sale and bid award, the Underwriter has agreed in writing that, (i) for each Maturity of the Bonds, it would neither offer nor sell any of the Bonds of such Maturity to any person at a price that is higher than the Initial Offering Price for such Maturity during the Holding Period for such Maturity (the "hold-the-offering-price rule"), and (ii) any selling group agreement shall contain the agreement of each dealer who is a member of the selling group, and any retail distribution agreement shall contain the agreement of each broker-dealer who is a party to the retail distribution agreement, to comply with the hold-the-offering-price rule. Pursuant to such agreement, no Underwriter (as defined below) has offered or sold any Maturity of the Bonds at a price that is higher than the respective Initial Offering Price for that Maturity of the Bonds during the Holding Period. 2. Defined Terms. (a) "Holding Period" means, for each Maturity of the Bonds, the period starting on the Sale Date and ending on the earlier of(i) the close of the fifth business day after the Sale Date ( ), or (ii) the date on which the Underwriter has sold at least 10% of such Maturity of the Bonds to the Public at prices that are no higher than the Initial Offering Price for such Maturity. (b) "Maturity" means Bonds with the same credit and payment terms. Bonds with different maturity dates, or Bonds with the same maturity date but different stated interest rates, are treated as separate Maturities. (c) "Public" means any person (including an individual, trust, estate, partnership, association, company, or corporation) other than an Underwriter or a related party to an Underwriter. The term "related party" for purposes of this certificate generally means any two or more persons who have greater than 50 percent common ownership, directly or indirectly. (d) "Sale Date" means the first day on which there is a binding contract in writing for the sale of a Maturity of the Bonds. The Sale Date of the Bonds is (e) "Underwriter" means (i) any person that agrees pursuant to a written contract with the Issuer (or with the lead underwriter to form an underwriting syndicate) to participate in the A-11 133319654v1 initial sale of the Bonds to the Public, and(ii) any person that agrees pursuant to a written contract directly or indirectly with a person described in clause (i) of this paragraph to participate in the initial sale of the Bonds to the Public (including a member of a selling group or a party to a retail distribution agreement participating in the initial sale of the Bonds to the Public). The representations set forth in this certificate are limited to factual matters only. Nothing in this certificate represents the Representative's interpretation of any laws, including specifically Sections 103 and 148 of the Internal Revenue Code of 1986, as amended, and the Treasury Regulations thereunder. The undersigned understands that the foregoing information will be relied upon by the Issuer with respect to certain of the representations set forth in the Nonarbitrage Certificate and with respect to compliance with the federal income tax rules affecting the Bonds, and by Taft Stettinius & Hollister LLP, Bond Counsel, in connection with rendering its opinion that the interest on the Bonds is excluded from gross income for federal income tax purposes, the preparation of the Internal Revenue Service Form 8038-G, and other federal income tax advice that it may give to the Issuer from time to time relating to the Bonds. Dated: August 29, 2024. A-12 133319654v1 Finance Plan City of Apple Valley, Minnesota $26,495,000 General Obligation Bonds, Series 2024A July 11, 2024 0 northland 150 South 5th Street, Suite 3300 Minneapolis,MN 55402 612-851-5900 800-851-2920 www.northlandsecurities.com Member FINRA and SIPC I Registered with SEC and MSRB . a Contents Executive Summary 1 Issue Overview 2 Purpose 2 Authority 2 Structure 3 Security and Source of Repayment 3 Plan Rationale 3 Issuing Process 3 Attachment 1-Preliminary Debt Service Schedule 4 Attachment 2-Estimated Levy Schedules 7 Attachment 3-Related Considerations 9 Not Bank Qualified 9 Arbitrage Compliance 9 Continuing Disclosure 9 Premiums 9 Rating 10 Attachment 4-Calendar of Events 11 Attachment 5-Risk Factors 13 Executive Summary The following is a summary of the recommended terms for the issuance of$26,495,000 General Obligation Bonds, Series 2024A (the "Bonds"). Additional information on the proposed finance plan and issuing process can be found after the Executive Summary, in the Issue Overview and Attachment 3-Related Considerations. Purpose Proceeds from the Bonds will be used to finance various capital improvement projects within the City, pursuant to the City's adopted 2023-2027 Capital Improvement Plan ("CIP") and various park improvements, and to pay costs associated with the issuance of the Bonds. Security The Bonds will be a general obligation of the City. The City will pledge property tax levies for payment of the Bonds. Repayment Term The Bonds will mature annually each December 15 in the years 2025 - 2044. Interest on the Bonds will be payable on June 15, 2025, and semiannually thereafter on each June 15 and December 15. Estimated Interest Rate True interest cost (TIC): 4.12% Prepayment Option Bonds maturing on and after December 15,2033,will be subject to redemption on December 15,2032,and any day thereafter at a price of par plus accrued interest. Rating Ratings will be requested from Standard and Poor's (S&P) and Moody's Investors Service (Moody's). The City's general obligation debt is currently rated "AAA" by S&P and "Aaa" by Moody's. Tax Status The Bonds will be tax-exempt,non-bank qualified obligations. Risk Factors There are certain risks associated with all debt. Risk factors related to the Bonds are discussed in Attachment 5. Type of Bond Sale Public Sale- Competitive Bids Proposals Received Thursday,August 8,2024 @ 10:00 A.M. Council Consideration Thursday,August 8,2024 @ 7:00 P.M. Northland Securities,Inc. Page 1 Issue Overview Purpose Proceeds from the Bonds will be used to finance the following projects (together, the"Projects"): • various capital improvement projects pursuant to the City's adopted 2023-2027 Capital Improvement Plan (adopted November 22, 2022), including improvements to the City's Fire Stations,Police Garage,and Central Maintenance Facility (the"CIP Portion); • Various park projects as approved by voters on November 7,2023(the"Park Referendum Portion)." Proceeds of the Bonds will also finance the costs associated with issuance of the Bonds.The Bonds have been sized based on cost estimates provided by City Staff. The table below contains the sources and uses of funds and preliminary interest rates for the bond issue. Park Issue Referendum CIP Summary Sources Of Funds Par Amount of Bonds $16,305,000.00 $10,190,000.00 $26,495,000.00 Total Sources $16,305,000.00 $10,190,000.00 $26,495,000.00 Uses Of Funds Deposit to Project Construction Fund 16,000,000.00 10,000,000.00 26,000,000.00 Total Underwriter's Discount (1.250%) 203,812.50 127,375.00 331,187.50 Costs of Issuance 100,710.07 62,939.93 163,650.00 Rounding Amount 477.43 (314.93) 162.50 Total Uses $16,305,000.00 $10,190,000.00 $26,495,000.00 Authority The Bonds will be issued pursuant to the authority of Minnesota Statutes, Chapter 475, and Section 475.521 and a voter referendum passed on November 7,2023,as described below. CIP Portion Under Section 475.521, a capital improvement is a major expenditure of City funds for the acquisition or betterment of public lands, buildings, or other improvements used, such as a city hall,library,public safety, or public works facility,which has a useful life of five years or more. The maximum amount of principal and interest for capital improvement bonds cannot exceed 0.16% of the estimated market value of taxable property in the City. The City's pay 2024 estimated market value is$8,214,159,200($8,214,159,200 x 0.0016=$13,142,654).The City's 2021B Bonds and a portion of the City's 2022A Bonds are also subject to this limitation. The maximum amount of principal and interest on a calendar year basis when combined with the 2021B and the CIP portion of the 2022A Bonds is expected to be approximately$1,681,405,which is less than$13,142,654. Before issuing bonds under a Capital Improvement Plan ("CIP"), the City must hold a public hearing on the CIP and the proposed bonds and must then approve the CIP and authorize the issuance of the bonds by at least a 3/5 majority. The City held the required public hearing and approved the CIP on November 22, 2022, and the 30-day referendum period expired on December 22,2022. Park Referendum Portion The Park Referendum Portion will be issued pursuant to Chapter 475 and a $66,750,000 park referendum held on November 7,2023, and approved by voters by a margin of 5,812"Yes" votes Northland Securities,Inc. Page 2 to 2,925"No" votes,resulting in 66.52% approval. Prior to issuance of the Bonds,the City has the full$66,750,000 approved amount remaining. Structure The Bonds have been structured to result in relatively level debt service over the 20-year life of the Bonds. The proposed structure for the bond issue and preliminary debt service projections are illustrated in Attachment 1. Security and Source of Repayment The Bonds will be general obligations of the City. The finance plan relies on the following assumptions for the revenues used to pay debt service, as provided by City staff: • Property Taxes. The revenues needed to pay the debt service on the Bonds are expected to come from property tax levies. The initial projections show an annual tax levy, averaging $2,068,167 annually, is needed, which includes the statutory requirement of 105% of debt service. The initial levy will be made in 2024 for taxes payable in 2025. The table in Attachment 2 shows the estimated flow of funds for the Bonds, including the 5% overlevy that is required pursuant to Minnesota Statutes Section 475.61, Subd. 1 which requires that revenues pledged to the payment of general obligation bonds produce 5% in excess of the amount needed to pay principal and interest when due. This additional revenue provides protection against deficiencies in the collection of anticipated revenues. If pledged revenues do not equal 105% of debt service,then the City is required to establish a property tax levy to cover the difference. Plan Rationale The Finance Plan recommended in this report is based on a variety of factors and information provided by the City related to the financed projects and City objectives,Northland's knowledge of the City and our experience in working with similar cities and projects.The issuance of General Obligation Bonds provides the best means of achieving the City's objectives and cost-effective financing. The City has successfully issued and managed this type of debt for previous projects. Issuing Process Northland will receive bids to purchase the Bonds on Thursday,July 11,2024 @ 10:00 A.M. Market conditions and the marketability of the Bonds support issuance through a competitive sale. This process has been chosen as it is intended to produce the lowest combination of interest expense and underwriting expense on the date and time set to receive bids. The calendar of events for the issuing process can be found in Attachment 4. Municipal Advisor: Northland Securities,Inc.,Minneapolis,Minnesota Bond Counsel:Taft Stettinius &Hollister LLP,Minneapolis,Minnesota Paying Agent: Northland Trust Services, Inc.,Minnesota Northland Securities,Inc. Page 3 Attachment 1 - Preliminary Debt Service Schedule Combined Date Principal Coupon Interest Total P+I Fiscal Total 08/29/2024 - - - - - 06/15/2025 - - 811,969.89 811,969.89 - 12/15/2025 650,000.00 3.500% 511,030.00 1,161,030.00 1,972,999.89 06/15/2026 - - 499,655.00 499,655.00 - 12/15/2026 970,000.00 3.400% 499,655.00 1,469,655.00 1,969,310.00 06/15/2027 - - 483,165.00 483,165.00 - 12/15/2027 1,000,000.00 3.400% 483,165.00 1,483,165.00 1,966,330.00 06/15/2028 - - 466,165.00 466,165.00 - 12/15/2028 1,040,000.00 3.400% 466,165.00 1,506,165.00 1,972,330.00 06/15/2029 - - 448,485.00 448,485.00 - 12/15/2029 1,075,000.00 3.400% 448,485.00 1,523,485.00 1,971,970.00 06/15/2030 - - 430,210.00 430,210.00 - 12/15/2030 1,110,000.00 3.450% 430,210.00 1,540,210.00 1,970,420.00 06/15/2031 - - 411,062.50 411,062.50 - 12/15/2031 1,145,000.00 3.450% 411,062.50 1,556,062.50 1,967,125.00 06/15/2032 - - 391,311.25 391,311.25 - 12/15/2032 1,185,000.00 3.500% 391,311.25 1,576,311.25 1,967,622.50 06/15/2033 - - 370,573.75 370,573.75 - 12/15/2033 1,230,000.00 3.550% 370,573.75 1,600,573.75 1,971,147.50 06/15/2034 - - 348,741.25 348,741.25 - 12/15/2034 1,275,000.00 3.650% 348,741.25 1,623,741.25 1,972,482.50 06/15/2035 - - 325,472.50 325,472.50 - 12/15/2035 1,315,000.00 3.750% 325,472.50 1,640,472.50 1,965,945.00 06/15/2036 - - 300,816.25 300,816.25 - 12/15/2036 1,365,000.00 3.800% 300,816.25 1,665,816.25 1,966,632.50 06/15/2037 - - 274,881.25 274,881.25 - 12/15/2037 1,420,000.00 3.950% 274,881.25 1,694,881.25 1,969,762.50 06/15/2038 - - 246,836.25 246,836.25 - 12/15/2038 1,480,000.00 4.050% 246,836.25 1,726,836.25 1,973,672.50 06/15/2039 - - 216,866.25 216,866.25 - 12/15/2039 1,535,000.00 4.100% 216,866.25 1,751,866.25 1,968,732.50 06/15/2040 - - 185,398.75 185,398.75 - 12/15/2040 1,600,000.00 4.200% 185,398.75 1,785,398.75 1,970,797.50 06/15/2041 - - 151,798.75 151,798.75 - 12/15/2041 1,665,000.00 4.250% 151,798.75 1,816,798.75 1,968,597.50 06/15/2042 - - 116,417.50 116,417.50 - 12/15/2042 1,740,000.00 4.250% 116,417.50 1,856,417.50 1,972,835.00 06/15/2043 - - 79,442.50 79,442.50 - 12/15/2043 1,810,000.00 4.300% 79,442.50 1,889,442.50 1,968,885.00 06/15/2044 - - 40,527.50 40,527.50 - 12/15/2044 1,885,000.00 4.300% 40,527.50 1,925,527.50 1,966,055.00 Total $26,495,000.00 - $12,898,652.39 $39,393,652.39 - Yield Statistics Bond Year Dollars $321,266.31 Average Life 12.126 Years Average Coupon 4.0149409% Net Interest Cost(NIC) 4.1180291% True Interest Cost(TIC) 4.1244197% Bond Yield for Arbitrage Purposes 3.9874202% All Inclusive Cost(AIC) 4.1930326% IRS Form 8038 Net Interest Cost 4.0149409% Weighted Average Maturity 12.126 Years Optional Redemption 12/15/2032 @100.000% *Preliminary Non-Bank Qualified AAA/Aaa rates as of June 28,2024,plus 0.25%. Northland Securities,Inc. Page 4 Park Referendum Date Principal Coupon Interest Total P+I Fiscal Total 08/29/2024 - - - - - 06/15/2025 - - 499,697.61 499,697.61 - 12/15/2025 400,000.00 3.500% 314,495.00 714,495.00 1,214,192.61 06/15/2026 - - 307,495.00 307,495.00 - 12/15/2026 595,000.00 3.400% 307,495.00 902,495.00 1,209,990.00 06/15/2027 - - 297,380.00 297,380.00 - 12/15/2027 615,000.00 3.400% 297,380.00 912,380.00 1,209,760.00 06/15/2028 - - 286,925.00 286,925.00 - 12/15/2028 640,000.00 3.400% 286,925.00 926,925.00 1,213,850.00 06/15/2029 - - 276,045.00 276,045.00 - 12/15/2029 660,000.00 3.400% 276,045.00 936,045.00 1,212,090.00 06/15/2030 - - 264,825.00 264,825.00 - 12/15/2030 685,000.00 3.450% 264,825.00 949,825.00 1,214,650.00 06/15/2031 - - 253,008.75 253,008.75 - 12/15/2031 705,000.00 3.450% 253,008.75 958,008.75 1,211,017.50 06/15/2032 - - 240,847.50 240,847.50 - 12/15/2032 730,000.00 3.500% 240,847.50 970,847.50 1,211,695.00 06/15/2033 - - 228,072.50 228,072.50 - 12/15/2033 755,000.00 3.550% 228,072.50 983,072.50 1,211,145.00 06/15/2034 - - 214,671.25 214,671.25 - 12/15/2034 785,000.00 3.650% 214,671.25 999,671.25 1,214,342.50 06/15/2035 - - 200,345.00 200,345.00 - 12/15/2035 810,000.00 3.750% 200,345.00 1,010,345.00 1,210,690.00 06/15/2036 - - 185,157.50 185,157.50 - 12/15/2036 840,000.00 3.800% 185,157.50 1,025,157.50 1,210,315.00 06/15/2037 - - 169,197.50 169,197.50 - 12/15/2037 875,000.00 3.950% 169,197.50 1,044,197.50 1,213,395.00 06/15/2038 - - 151,916.25 151,916.25 - 12/15/2038 910,000.00 4.050% 151,916.25 1,061,916.25 1,213,832.50 06/15/2039 - - 133,488.75 133,488.75 - 12/15/2039 945,000.00 4.100% 133,488.75 1,078,488.75 1,211,977.50 06/15/2040 - - 114,116.25 114,116.25 - 12/15/2040 985,000.00 4.200% 114,116.25 1,099,116.25 1,213,232.50 06/15/2041 - - 93,431.25 93,431.25 - 12/15/2041 1,025,000.00 4.250% 93,431.25 1,118,431.25 1,211,862.50 06/15/2042 - - 71,650.00 71,650.00 - 12/15/2042 1,070,000.00 4.250% 71,650.00 1,141,650.00 1,213,300.00 06/15/2043 - - 48,912.50 48,912.50 - 12/15/2043 1,115,000.00 4.300% 48,912.50 1,163,912.50 1,212,825.00 06/15/2044 - - 24,940.00 24,940.00 - 12/15/2044 1,160,000.00 4.300% 24,940.00 1,184,940.00 1,209,880.00 Total $16,305,000.00 - $7,939,042.61 $24,244,042.61 - Northland Securities,Inc. Page 5 CIP Date Principal Coupon Interest Total P+I Fiscal Total 08/29/2024 - - - - - 06/15/2025 - - 312,272.28 312,272.28 - 12/15/2025 250,000.00 3.500% 196,535.00 446,535.00 758,807.28 06/15/2026 - - 192,160.00 192,160.00 - 12/15/2026 375,000.00 3.400% 192,160.00 567,160.00 759,320.00 06/15/2027 - - 185,785.00 185,785.00 - 12/15/2027 385,000.00 3.400% 185,785.00 570,785.00 756,570.00 06/15/2028 - - 179,240.00 179,240.00 - 12/15/2028 400,000.00 3.400% 179,240.00 579,240.00 758,480.00 06/15/2029 - - 172,440.00 172,440.00 - 12/15/2029 415,000.00 3.400% 172,440.00 587,440.00 759,880.00 06/15/2030 - - 165,385.00 165,385.00 - 12/15/2030 425,000.00 3.450% 165,385.00 590,385.00 755,770.00 06/15/2031 - - 158,053.75 158,053.75 - 12/15/2031 440,000.00 3.450% 158,053.75 598,053.75 756,107.50 06/15/2032 - - 150,463.75 150,463.75 - 12/15/2032 455,000.00 3.500% 150,463.75 605,463.75 755,927.50 06/15/2033 - - 142,501.25 142,501.25 - 12/15/2033 475,000.00 3.550% 142,501.25 617,501.25 760,002.50 06/15/2034 - - 134,070.00 134,070.00 - 12/15/2034 490,000.00 3.650% 134,070.00 624,070.00 758,140.00 06/15/2035 - - 125,127.50 125,127.50 - 12/15/2035 505,000.00 3.750% 125,127.50 630,127.50 755,255.00 06/15/2036 - - 115,658.75 115,658.75 - 12/15/2036 525,000.00 3.800% 115,658.75 640,658.75 756,317.50 06/15/2037 - - 105,683.75 105,683.75 - 12/15/2037 545,000.00 3.950% 105,683.75 650,683.75 756,367.50 06/15/2038 - - 94,920.00 94,920.00 - 12/15/2038 570,000.00 4.050% 94,920.00 664,920.00 759,840.00 06/15/2039 - - 83,377.50 83,377.50 - 12/15/2039 590,000.00 4.100% 83,377.50 673,377.50 756,755.00 06/15/2040 - - 71,282.50 71,282.50 - 12/15/2040 615,000.00 4.200% 71,282.50 686,282.50 757,565.00 06/15/2041 - - 58,367.50 58,367.50 - 12/15/2041 640,000.00 4.250% 58,367.50 698,367.50 756,735.00 06/15/2042 - - 44,767.50 44,767.50 - 12/15/2042 670,000.00 4.250% 44,767.50 714,767.50 759,535.00 06/15/2043 - - 30,530.00 30,530.00 - 12/15/2043 695,000.00 4.300% 30,530.00 725,530.00 756,060.00 06/15/2044 - - 15,587.50 15,587.50 - 12/15/2044 725,000.00 4.300% 15,587.50 740,587.50 756,175.00 Total $10,190,000.00 - $4,959,609.78 $15,149,609.78 - Northland Securities,Inc. Page 6 i Attachment 2 - Estimated Levy Schedules Combined Levy Collection Date Total P+I 105%Levy Year Year 12/15/2024 - - 12/15/2025 1,972,999.89 2,071,649.88 2024 2025 12/15/2026 1,969,310.00 2,067,775.50 2025 2026 12/15/2027 1,966,330.00 2,064,646.50 2026 2027 12/15/2028 1,972,330.00 2,070,946.50 2027 2028 12/15/2029 1,971,970.00 2,070,568.50 2028 2029 12/15/2030 1,970,420.00 2,068,941.00 2029 2030 12/15/2031 1,967,125.00 2,065,481.25 2030 2031 12/15/2032 1,967,622.50 2,066,003.63 2031 2032 12/15/2033 1,971,147.50 2,069,704.88 2032 2033 12/15/2034 1,972,482.50 2,071,106.63 2033 2034 12/15/2035 1,965,945.00 2,064,242.25 2034 2035 12/15/2036 1,966,632.50 2,064,964.13 2035 2036 12/15/2037 1,969,762.50 2,068,250.63 2036 2037 12/15/2038 1,973,672.50 2,072,356.13 2037 2038 12/15/2039 1,968,732.50 2,067,169.13 2038 2039 12/15/2040 1,970,797.50 2,069,337.38 2039 2040 12/15/2041 1,968,597.50 2,067,027.38 2040 2041 12/15/2042 1,972,835.00 2,071,476.75 2041 2042 12/15/2043 1,968,885.00 2,067,329.25 2042 2043 12/15/2044 1,966,055.00 2,064,357.75 2043 2044 Total $39,393,652.39 $41,363,335.01 Park Referendum Levy Collection Date Total P+I 105%Levy Year Year 12/15/2024 - - 12/15/2025 1,214,192.61 1,274,902.24 2024 2025 12/15/2026 1,209,990.00 1,270,489.50 2025 2026 12/15/2027 1,209,760.00 1,270,248.00 2026 2027 12/15/2028 1,213,850.00 1,274,542.50 2027 2028 12/15/2029 1,212,090.00 1,272,694.50 2028 2029 12/15/2030 1,214,650.00 1,275,382.50 2029 2030 12/15/2031 1,211,017.50 1,271,568.38 2030 2031 12/15/2032 1,211,695.00 1,272,279.75 2031 2032 12/15/2033 1,211,145.00 1,271,702.25 2032 2033 12/15/2034 1,214,342.50 1,275,059.63 2033 2034 12/15/2035 1,210,690.00 1,271,224.50 2034 2035 12/15/2036 1,210,315.00 1,270,830.75 2035 2036 12/15/2037 1,213,395.00 1,274,064.75 2036 2037 12/15/2038 1,213,832.50 1,274,524.13 2037 2038 12/15/2039 1,211,977.50 1,272,576.38 2038 2039 12/15/2040 1,213,232.50 1,273,894.13 2039 2040 12/15/2041 1,211,862.50 1,272,455.63 2040 2041 12/15/2042 1,213,300.00 1,273,965.00 2041 2042 12/15/2043 1,212,825.00 1,273,466.25 2042 2043 12/15/2044 1,209,880.00 1,270,374.00 2043 2044 Total $24,244,042.61 $25,456,244.74 Northland Securities,Inc. Page 7 CIP Levy Collection Date Total P+I 105%Levy Year Year 12/15/2024 - - 12/15/2025 758,807.28 796,747.64 2024 2025 12/15/2026 759,320.00 797,286.00 2025 2026 12/15/2027 756,570.00 794,398.50 2026 2027 12/15/2028 758,480.00 796,404.00 2027 2028 12/15/2029 759,880.00 797,874.00 2028 2029 12/15/2030 755,770.00 793,558.50 2029 2030 12/15/2031 756,107.50 793,912.88 2030 2031 12/15/2032 755,927.50 793,723.88 2031 2032 12/15/2033 760,002.50 798,002.63 2032 2033 12/15/2034 758,140.00 796,047.00 2033 2034 12/15/2035 755,255.00 793,017.75 2034 2035 12/15/2036 756,317.50 794,133.38 2035 2036 12/15/2037 756,367.50 794,185.88 2036 2037 12/15/2038 759,840.00 797,832.00 2037 2038 12/15/2039 756,755.00 794,592.75 2038 2039 12/15/2040 757,565.00 795,443.25 2039 2040 12/15/2041 756,735.00 794,571.75 2040 2041 12/15/2042 759,535.00 797,511.75 2041 2042 12/15/2043 756,060.00 793,863.00 2042 2043 12/15/2044 756,175.00 793,983.75 2043 2044 Total $15,149,609.78 $15,907,090.27 Northland Securities,Inc. Page 8 Attachment 3 - Related Considerations Not Bank Qualified The Bonds will be more than $10,000,000, therefore, the Bonds will not be designated as "bank qualified" obligations pursuant to Federal Tax Law. Bond Counsel has determined the Bonds do not qualify as private activity bonds and comply with IRS Rules. Arbitrage Compliance Project/Construction Fund. All tax-exempt bond issues are subject to federal rebate requirements which require all arbitrage earned to be rebated to the U.S. Treasury. The rebate exemption the City expects to qualify for is the"24-month spending exception." Debt Service Fund. The City must maintain a bona fide debt service fund for the Bonds or be subject to yield restriction in the debt service fund. A bona fide debt service fund involves an equal matching of revenues to debt service expense with a balance forward permitted equal to the greater of the investment earnings in the fund during that year or 1/12 of the debt service of that year. The City should become familiar with the various Arbitrage Compliance requirements for this bond issue. The Resolution for the Bonds prepared by Bond Counsel explains the requirements in greater detail. Continuing Disclosure Type: Full Dissemination Agent: Northland Securities,Inc. The requirements for continuing disclosure are governed by SEC Rule 15c2-12. The primary requirements of Rule 15c2-12 actually fall on underwriters. The Rule sets forth due diligence needed prior to the underwriter's purchase of municipal securities. Part of this requirement is obtaining commitment from the issuer to provide continuing disclosure. The document describing the continuing disclosure commitments (the "Undertaking") is contained in the Official Statement that will be prepared to offer the Bonds to investors. The City has more than $10,000,000 of outstanding debt and is required to undertake "full" continuing disclosure. Full disclosure requires annual posting of the audit and a separate continuing disclosure report,as well as the reporting of certain"material events."Material events set forth in the Rule,including,but not limited to,bond rating changes,call notices,and issuance of"financial obligations" (such as PFA loans,leases,or bank placements)must be reported within ten business days of occurrence. The report contains annual financial information and operating data that"mirrors"material information presented in the Official Statement.The specific contents of the annual report will be described in the Undertaking that appears in the appendix of the Official Statement. Northland currently serves as dissemination agent for the City,assisting with the annual reporting. The information for the Bonds will be incorporated into our reporting. Premiums In the current market environment, it is likely that bids received from underwriters will include premiums. A premium bid occurs when the purchaser pays the City an amount in excess of the par amount of a maturity in exchange for a higher coupon (interest rate). The use of premiums reflects the bidder's view on future market conditions,tax considerations for investors and other factors. Ultimately, the true interest cost ("TIC") calculation will determine the lowest bid, regardless of premium. Northland Securities,Inc. Page 9 A premium bid produces additional funds that can be used in several ways: • The premium means that the City needs less bond proceeds and can reduce the size of the issue by the amount of the premium. • The premium can be deposited in the Construction Fund and used to pay additional project costs,rather than used to reduce the size of the issue. • The premium can be deposited in the Debt Service Fund and used to pay principal and interest. Northland will work with City staff prior to sale day to determine use of premium (if any). Rating Ratings will be requested from Standard and Poor's (S&P) and Moody's Investor Services (Moody's). The City's general obligation debt is currently rated "AAA" by S&P and "Aaa" by Moody's.The rating process will include conference calls with the rating analysts.Northland will assist City staff in preparing for and conducting the rating calls. Northland Securities,Inc. Page 10 Attachment 4 - Calendar of Events The following checklist of items denotes each milestone activity as well as the members of the finance team who will have the responsibility to complete it. Please note this proposed timetable assumes regularly scheduled City Council meetings. �i� ►dlM June 2024= Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 1 5 6 7 8 9 10 11 2 3 4 5 6 7 8 12 13 14 15 16 17 18 9 10 11 12 13 14 15 19 20 21 22 23 24 25 16 17 18 19 20 21 22 26 27 28 29 30 31 23 24 25 26 27 28 29 30 July 2024 August 2024 Sun Mon Tue Wed Thu Fri Sat Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 1 2 3 7 8 9 10 11 12 13 4 5 6 7 8 9 10 14 15 16 17 18 19 20 11 12 13 14 15 16 17 21 22 23 24 25 26 27 18 19 20 21 22 23 24 28 29 30 31 25 26 27 28 29 30 31 Holiday Date Action Responsible Party November 22,2022 Public Hearing-Resolution Approving the 2023-2027 City Council Action, CIP and Issuance of the Bonds adopted(3/5)vote Bond Counsel, required Northland December 22,2022 30-day Referendum Period Over for CIP April 22,2024 City confirms preliminary project costs for deal City Staff,Northland preparation. Northland sends General Information Certificate to City for completion May 20,2024 City returns completed General Information Certificate City Staff to Northland July 1 Preliminary Official Statement Sent to City for Sign Off Northland,City Staff and to Rating Agencies(S&P and Moody's) July 2 Set Sale Resolution Sent to City for Council Packets Northland,Bond Finance Plan Sent to the City Counsel July 11 Set Sale Resolution for Bonds Adopted City Council Action, Bond Counsel, Review of Finance Plan Northland Northland Securities,Inc. Page 11 Date Action Responsible Party Week of July 15 or Rating Conference Calls Rating Agencies,City July 22 Staff,Northland July 30 Awarding Resolution sent to the City Northland,Bond Counsel July 31 Ratings Received Rating Agencies,City Staff,Northland August 8 Bond Sale 10:00 a.m. City Council Action, Northland,Bond Counsel Awarding Resolution Adopted-7:00 p.m. August 29 Closing on the Bonds(proceeds available) City Staff,Northland, Bond Counsel Northland Securities,Inc. Page 12 Attachment 5 - Risk Factors Property Taxes:Property tax levies shown in this Finance Plan are based on projected debt service and other revenues.Final levies will be set based on the results of sale.Levies should be reviewed annually and adjusted as needed. The debt service levy must be included in the preliminary levy for annual Truth in Taxation hearings. Future Legislative changes in the property tax system, including the imposition of levy limits and changes in calculation of property values,would affect plans for payment of debt service.Delinquent payment of property taxes would reduce revenues available to pay debt service. General: In addition to the risks described above, there are certain general risks associated with the issuance of bonds. These risks include,but are not limited to: • Failure to comply with covenants in bond resolution. • Failure to comply with Undertaking for continuing disclosure. • Failure to comply with IRS regulations, including regulations related to use of the proceeds and arbitrage/rebate. The IRS regulations govern the ability of the City to issue its bonds as tax-exempt securities and failure to comply with the IRS regulations may lead to loss of tax- exemption. Northland Securities,Inc. Page 13 7/11/2024 2024 BOND ISSUE 1 2024A Bond Issue • Capital Improvement Plan Bonds $10,190,000 • Park Referendum Bonds $16,305,000 $26,495,000 • Issuance Calendar: • July 11th Set Sale - July 22nd (week of) Rating Calls • July 31 Rating Reports •August 8, 2024 Bond Sale & Award •August 29, 2024 Proceeds Available 2 1 7/11/2024 1 2024A Park Referendum Bonds Investments include: Development of Kelley Park, Redevelopment of Redwood Park including replacement of the community pool, Improvements at: Apple Valley Family Aquatic Center Community Center Improvements Senior Center Hayes Arena Hayes Youth Baseball and Softball Complex Parks and trails throughout the community 3 2024A Park Referendum Bonds Referendum authorized $73.25 million Includes $ 6.5 million for Redwood Pool • 2024A issue is $16 million of the $73 million • Remainder over next 2 to 3 years 4 2 7/11/2024 2024A G.O. Capital Improvement Plan Bonds The projects identified in the Facilities Capital Improvement Plan for inclusion in the Capital Improvement Plan Bonds were: Police Operations / Garage Facility $ 9,900,000 JCRP East Maintenance Facility 600,000 CMF - New Vehicle Storage Addition 7,700,000 CMF - New Vehicle Maintenance Area 8,300,000 CMF - Renovations 3,700,000 Fire Stations 8,000,000 Bond Issuance Costs 800,000 Total Use of Funds $ 41 ,000,000 5 2024A G.O. Capital Improvement Plan Bonds - $14 Million Issued under previous CIP authority • $10,190,000 Issued in 2024 under 23-27 CIP authority • $30,810,000 Issued in 2025,26,or 27 under 23-27 CIP authority 6 3 7/11/2024 Anticipated Future Debt Issuance Debt Issuance 2024 2025 2026 2027 2028 Total '24--'28 Park Referendum Bonds $16,000,000 $29,000,000 $28,250,000 $ -0- $ -0- 73,250,000 Capital Improvement $10,000,000 $10,000,000 $14,000,000 $7,000,000 $ -0- $41,000,000 Bonds $26,000,000 $39,000,000 $42,250,000 $7,000,000 $ -0- $114,250,000 7 Issuance Calendar • July 11th Set Sale • July 22nd (week of) Rating Calls • July 31 Rating Reports •August 8, 2024 Bond Sale & Award August 29, 2024 Proceeds Available 8 4 7/11/2024 Action Requested Resolution Providing for the Competitive Negotiated Sale of $26,495,000 General Obligation, Series 2024A Provides for: Northland Securities as Municipal Advisor and Taft Stettinius & Hollister, LLP, as Bond Counsel. 9 5 •••• ITEM: 7. ..... .... ..., Apple COUNCIL MEETING DATE: July 11, 2024 Valley SECTION: Calendar of Upcoming Events Description: Approve Calendar of Upcoming Events Staff Contact: Department/ Division: Jenae Marthey, 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 Tue./July 9 12:00 p.m. Bricks & Minifigs Ribbon Cutting Ceremony Wed./July 10 7:00 p.m. Municipal Center Traffic Safety Advisory Committee Meeting Thur./July 11 5:30 p.m. Municipal Center Informal City Council Meeting Thur./July11 7:00p.m. Municipal Center Regular City Council p Meeting* Fri./July 12 6:30 p.m. Kelley Park Music in Kelley Park Tue./July 16 2:00 p.m. Municipal Center Cemetery Advisory Committee Meeting Wed./July 17 7:00 p.m. Municipal Center Planning Commission Meeting Informal Parks & Recreation Thur./July 18 5:00 p.m. Municipal Center Advisory Committee Meeting (Annual Park Tour) Fri./July 19 6:30 p.m. Kelley Park Music in Kelley Park Thur./July 25 6:00 p.m. Municipal Center EDA Meeting Thur./July25 7:00p.m. Municipal Center Regular City Council p Meeting* Fri./July 26 6:30 p.m. Kelley Park Music in Kelley Park Tue./July 30 10:00 a.m. Memorial Blood Ribbon Cutting Ceremony Center Fri./July 19 6:30 p.m. Kelley Park Music in Kelley Park Thur./Aug. 1 6:00 p.m. Municipal Center Informal Parks & Recreation Advisory Committee Meeting Thur./Aug. 1 7:00 p.m. Municipal Center Regular Parks & Recreation Advisory Committee Meeting Fri./Aug. 2 6:30 p.m. Kelley Park Music in Kelley Park Tue./Aug. 6 5:00-10:00 p.m Annual Night to Unite Wed./Aug. 7 7:00 p.m. Municipal Center Planning Commission Meeting Thur./Aug. 8 5:30 p.m. Municipal Center Informal City Council Meeting Thur./Aug. 8 6:00 p.m. Municipal Center Regular City Council p Meeting* Fri./Aug. 9 6:30 p.m. Kelley Park Music in Kelley Park 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