HomeMy WebLinkAbout06-27-2016 Council PacketAgenda for Council Meeting Set for Monday, June 27, 2016, 7:00 P.M.
Orono Council Chambers, 2780 Kelley Parkway, Orono, MN 55356
952-249-4600 / www.ci.orono.mn.us
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The public is invited to address the council regarding any item on the regular agenda. If your topic is not on the
agenda, you may speak during the Public Comments section.
Roll Call
Pledge of Allegiance
Approval of Agenda
1. Consent Agenda – Consent agenda items, including (*) asterisk items, are considered to be routine items to be
enacted upon by one motion by the City Council under this section of the agenda. Items on the Consent
Agenda are reviewed in total by the City Council and may be approved through one motion with no further
discussion by the Council. Any item may be removed by any Council Member, staff member or person from
the public for separate consideration. If you wish to remove any item from the Consent Agenda, please state
the item number and description of the item. Memos regarding each of the Agenda items are available in the
Public Packet located in the lobby near the sign in sheet.
Approval of Minutes
2. Council Meeting of June 13, 2016*
Presentation
3. 2015 Comprehensive Annual Financial Report Presentation
4. Tour de Tonka
5. Gillespie Center
Public Comments – (Limit 5 Minutes per Person)
This is an opportunity for the public to address matters not on the agenda. The council will not engage in
discussion or take action on items presented at this time. However, the council may refer issues to staff for follow
up or consideration at a future meeting. Speakers should state their name and home address at the podium before
speaking.
Public Works/City Engineer Report
6. Well Site #4 Award
7. Park Maintenance Contract with Sentence to Serve (STS)
8. Appointment of 2016 Seasonal Employees - Update 4
Public Safety Report
Planning Department Report – Planning Commission Representative – Jon Schwingler
9. 15-3786 Mooney Lake Preserve – Prairie View Lane Construction – Approve Revised Covenants &
Development Agreement
10. 16-3822 Lakewest Development, 3245 Wayzata Boulevard – Preliminary Plat 2nd Review - Comprehensive
Plan Amendment: Preliminary Approval Resolution
11. 16-3830, Zehnder Homes, Inc., 1255 Dickenson St. - Variances - Resolution
12. 16-3842 Estate Development Corp., 425-595 Old Crystal Bay Rd. N. – Final Plat Review - Orono Preserve –
Adopt Final Plan Approval Resolution & Related Documents
13. 16-3815 Half Story Definition / Massing Regulation – Ordinance & Summary Ordinance
Agenda for Council Meeting Set for Monday, June 27, 2016, 7:00 P.M.
Orono Council Chambers, 2780 Kelley Parkway, Orono, MN 55356
952-249-4600 / www.ci.orono.mn.us
Sign up for email notifications at www.ci.orono.mn.us – follow links for Stay Connected & Email Notification
Mayor/Council Report
City Administrator's Report
14. Hennepin County Assessing Agreement
15. Golf Course Donations
16. Licenses & Permits
a. Commercial Kennel License
17. Claims/Bills *
City Attorney's Reports
Adjournment
Upcoming Events
2016
06-24-16 – Absentee Voting for the 2016 Primary Election through August 8, 2016
07-04-16 – Fourth of July Holiday
07-05-16 – Park Commission Meeting
07-11-16 – Council Meeting, Monday, 7:00 p.m.
07-18-16 – Planning Commission Meeting, Monday, 7:00 p.m. (Council Liaison –Lizz Levang)
07-25-16 – Council Work Session, Monday, 5:00 p.m.
07-25-16 – Council Meeting, Monday, 7:00 p.m.
08-01-16 – Park Commission Work Session, Monday 1:00 p.m.
8/2–8/16 – Candidate Filing Dates for Orono City Council
08-08-16 – Council Meeting, Monday, 7:00 p.m.
08-09-16 – Primary Election 7 a.m. – 8 p.m.
08-15-16 – Planning Commission Meeting, Monday, 7:00 p.m. (Council Liaison –Aaron Printup)
08-22-16 – Council Work Session, Monday, 5:00 p.m.
08-22-16 – Council Meeting, Monday, 7:00 p.m.
09/05 – City Hall Closed in Observance of Labor Day Holiday
09/06 – Park Commission Meeting, Tuesday 6:30 p.m.
09/12 – City Council Meeting, Monday, 7:00 p.m.
09/19 – Planning Commission Meeting, 7:00 p.m. (Council Liaison – Dennis Walsh)
09/26 – City Council Work Session, 5:00 p.m.
09/26 – City Council Meeting, 7:00 p.m.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
_____________________________________________________________________________________
Page 1 of 14
ROLL CALL
The Orono City Council met on the above-mentioned date with the following members present: Acting
Mayor Aaron Printup, Council Members James Cornick, Jr., Lizz Levang, and Dennis Walsh.
Representing Staff were City Administrator Jessica Loftus, Finance Director Ron Olson, Community
Development Director Jeremy Barnhart, Senior Planner Michael Gaffron, City Planner Melanie Curtis,
Public Works Director/City Engineer Adam Edwards, City Attorney Soren Mattick, and Recorder Jackie
Young.
Acting Mayor Printup called the meeting to order at 7:00 p.m., followed by the Pledge of Allegiance.
APPROVAL OF AGENDA
1. CONSENT AGENDA
Item Nos. 5, 6, 7, 8, 11, 15, 16, and 17 were added to the Consent Agenda.
Levang moved, Cornick seconded, to approve the Consent Agenda as amended.
Council Member Walsh noted at the last City Council meeting, Council Members Levang and Cornick, as
well as Mayor McMillan, voted to change the way the work session minutes are prepared. Walsh stated
because the minutes are so brief, a person would need to be present at the work session to know what was
really discussed. Walsh stated in his view that is a bad idea from a transparency perspective. Walsh
stated as a council member, if he misses the work session, it is also difficult for him to know what
transpired at the work sessions and that in his opinion it is a step backwards from a transparency
standpoint. Walsh stated if it was up to him, he would change the way the work session minutes are done.
VOTE: Ayes 4, Nays 0.
APPROVAL OF MINUTES
*2. CITY COUNCIL MEETING MINUTES OF MAY 23, 2016
Levang moved, Cornick seconded, to approve the minutes of the Orono City Council meeting of
May 23, 2016, as submitted. VOTE: Ayes 4, Nays 0.
*3. CITY COUNCIL WORK SESSION OF MAY 23, 2016
Levang moved, Cornick seconded, to approve the minutes of the Orono City Council work session
of May 23, 2016, as submitted. VOTE: Ayes 4, Nays 0.
PRESENTATION
4. STATE FARM SAFE DRIVING GRANT
Cody Christenson and Collin Carlson, State Farm Representatives, were present.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
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Page 2 of 14
PRESENTATION (continued)
Collin Carlson, State Farm Representative, stated the Orono Police Department has done a great deal of
work with the Highway 12 Safety Coalition Group as well as in the surrounding area. Carlson stated as a
result of a conversation he had with Sergeant Beck, he decided to see if there was something that State
Farm could do to help the Police Department. Carlson indicated he found out there was a grant available
through State Farm and that they were able to entirely fund a speed trailer that can be used anywhere.
Carlson stated the unit was approximately $17,000.
Carlson presented a check to Police Chief Farniok.
Police Chief Farniok stated the speed trailer and mobile message board will be used at the local schools
and the Highway 12 Safety Coalition will have access to it as well. Farniok stated the grant application
was done in partnership with all the local chiefs, with the cost of the unit being $16,666. The money left
over will be used through the Office of Traffic Safety to promote this safety program.
The Orono City Council thanked State Farm for their generous donation.
Farniok noted a center barrier will be erected on the Highway 12 bypass and work is expected to start
approximately the first week of September. Erection of the barrier is expected to take place over two
weekends with some night time closures.
PUBLIC COMMENTS
None
PUBLIC WORKS/CITY ENGINEER REPORT
*5. PUBLIC WORKS SUPERVISOR APPOINTMENT
Levang moved, Cornick seconded, to appoint David Goman as Public Works Supervisor effective
June 29, 2016, at Pay Grade 10, Step 5. VOTE: Ayes 4, Nays 0.
*6. 2016 ROAD MAINTENANCE (HUNTER AND TAMARACK) – AWARD
Levang moved, Cornick seconded, to award the maintenance project for Hunter and Tamarack
Drive to Omann Brothers in the amount of $109,756.06. VOTE: Ayes 4, Nays 0.
PLANNING DEPARTMENT REPORT – LOREN SCHOENZEIT, REPRESENTATIVE
*7. #15-3723 SOURCE LAND CAPITAL, LAKEVIEW OF ORONO – RELEASE
OUTLOT C FROM DEVELOPMENT AGREEMENT
Levang moved, Cornick seconded, to authorize the Mayor and City Administrator to execute the
agreement between the City of Orono and Source Land Capital for the release of Outlot C of
Lakeview of Orono from all provisions of the Development Contract except for the first two
sentences of Section 24H. VOTE: Ayes 4, Nays 0.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
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Page 3 of 14
*8. #16-3828 CITY OF MEDINA/STONEGATE FARM, INC., 2940 SIXTH AVENUE
NORTH, CONDITIONAL USE PERMIT RESOLUTION NO. 6632 AND WETLAND
REZONING ORDINANCE NO. 169
Levang moved, Cornick seconded, to adopt RESOLUTION NO. 6632, a Resolution Granting a
Conditional Use Permit Pursuant to Municipal Zoning Code Sections 78-966/967/968 and 78-1698
through 78-1610 Ordinance No. 169 for the property located at 2940 Sixth Avenue North. VOTE:
Ayes 4, Nays 0.
9. #16-3830 ZEHNDER HOMES, INC., 1255 DICKENSON STREET – VARIANCES
Senior Planner Gaffron stated the applicant is requesting variances for lot area, lot width, front setback,
side setback, side street setback, and structural coverage in order to construct a new residence on the
property.
Gaffron noted the property at one time did have a house on it and is in a neighborhood where the lots
range from a quarter acre up to 1.5 acres. The lot is located in the 2-acre zone and is zoned RR-1B.
Gaffron noted this lot is significantly smaller than two acres and consists of roughly one-third of an acre.
The buildable area is approximately 35’ x 20’.
The applicants are proposing to construct a new residence on the property. The driveway would come in
off of Keene Avenue. The applicants are requesting a setback variance to the 50-foot standard on the
Dickenson Street side, a front setback of 30 feet where 50 feet is normally required, and a side setback of
13.9 feet. The applicants meet the 50-foot requirement in the rear. The structural coverage proposed is
16.6 percent where 15 percent is normally allowed.
Staff is recommending approval of all the setback variances as well as the lot width and lot area
variances. Staff finds it difficult to support the structural coverage variance based on this being new
construction on a lot that has been vacant for the past five years. In the past, Staff has supported
structural coverage variances in situations where a clear practical difficulty exists. The structural
coverage variance in this case is a direct result of the proposed deck with the top of the railings exceeding
six feet in height above existing grade, making the deck calculable structural coverage.
Gaffron displayed a sketch of the proposed house and pointed out the location of the deck.
The Planning Commission felt there were a number of factors that suggested the lot coverage variance
was appropriate. The Planning Commission felt the deck would be minimally visible from the street and
not visible from the Keene Avenue side. In addition, there was likely more structural coverage on the lot
in 2008 than what is being proposed currently.
Gaffron displayed an aerial photograph of the house that was there up until 2011. Gaffron noted there
was also an additional house on the lot that was removed in 2008, which resulted in the lot having 21.9
percent structural coverage. The other factor the Planning Commission looked at was that while the deck
could be constructed lower, it would require a couple of steps down and it was the feeling of the Planning
Commission that it made the deck less functional and could be construed as a practical difficulty.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
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Page 4 of 14
9. #16-3830 ZEHNDER HOMES, INC., 1255 DICKENSON STREET – VARIANCES
(continued)
From Staff’s perspective, it is not a practical difficulty and there are a number of potential design
solutions for avoiding the lot coverage variance, such as reducing the size of the house or reducing the
size of the garage. The deck could also be changed to a grade-level patio. This could be accomplished by
filling in the area of the proposed deck and adding a retaining wall extending from the foundation,
avoiding the need for the railing which drives the lot coverage variance.
Printup asked how much the deck would need to be lowered.
Gaffron stated if the deck were lowered two feet, they would require two steps to access it, but that it
would still likely result in the deck being considered structural coverage since the height of the deck
would need to be determined based on existing grade. Gaffron noted the applicant also ended up
lowering the house to make sure the basement meets the definition of a basement and not a story.
Walsh stated in his view this goes to the broader issue of small lots. Walsh stated small lots are a
practical difficulty in and of themselves and that in his view the 15 percent structural coverage is a very
arbitrary number.
Walsh noted Items 12 and 13 on tonight’s agenda talk about half-story definition and massing regulations,
which is a made-up word, and that it starts putting Orono’s lots into the haves and the have nots. Walsh
stated Orono has people who have more than two acres where the 15 percent structural coverage does not
apply, but if there are four half-acre lots that equal two acres, the 15 percent structural coverage applies to
them. Walsh reiterated that it is putting the lots into classes of haves and have nots and that 70 percent of
the lots in Orono are under two acres.
Walsh stated in his mind just having a small lot is a practical difficulty and that he has no problem if the
applicant needs to be at 16, 17 or 18 percent. Walsh stated if the deck needs to have railings on it, that’s
fine, but if somebody wants to turn the deck into a screen porch later on and it becomes real structural
coverage, they wouldn’t be able to do that unless they have over two acres. Walsh stated the structural
coverage does not fit with the large majority of the lots that are under two acres and that he sees this small
lot as a practical difficulty in and of itself. Walsh indicated he is okay with the structural coverage
variance as well as the other variances.
Council Member Levang noted a deck is a want and not a need and that these rules are in place for a
particular reason. Levang stated she does not see a small lot as an inherent practical difficulty and that the
standard for a practical difficulty is a very precise one. Levang stated she will stand with City Staff’s
recommendation and say no to the structural coverage variance.
Levang noted the applicants are requesting a number of other variances that will be allowed and that the
applicant has other alternatives that Staff has pointed out as to how they can construct either a deck or a
patio. Levang stated the fact that no one will see it is not a practical difficulty, especially when there is a
clean sheet with this application and the applicants have an opportunity to construct a house that meets
the City’s standards.
Walsh noted Council Member Levang wanted to consent Item No. 12, which talks about keeping the
structural footprint at 15 percent for only lots that are under two acres.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
_____________________________________________________________________________________
Page 5 of 14
9. #16-3830 ZEHNDER HOMES, INC., 1255 DICKENSON STREET – VARIANCES
(continued)
Walsh questioned why it has to be under two acres and why it is okay that someone can have a deck at
two acres but not at 13,000 feet or at 25,000 feet or 32,000 feet or one acre. Walsh stated it is the haves
versus the have nots and that they are separating out the lots in the city. Walsh stated if someone has 4
half-acre lots, which equals two acres, they do not get to have a deck, but the guy with two acres gets to
have the deck. Walsh stated it does not make sense, and that if the Council wants to keep making it into
the haves and have nots, then everyone should know what is going on.
Levang commented Council Member Walsh is making it into the haves and have nots and that Orono is
made up of all different kinds of parcels Levang stated there are different types of rules that apply to the
different lots and that the 15 percent structural coverage is the rule that applies to this lot.
Walsh noted Item 12 is looking to change that rule.
Levang stated when the Council gets to Item 12, they can talk about that item, but that right now the
Council is looking at this particular lot, which is what the Council does when someone requests a
variance. Levang stated the City Council attempts to have compliance with its codes as much as possible.
Levang noted the applicant will likely get their setback variances, but that she is not willing to agree to a
structural lot coverage variance, which is her choice.
Walsh concurred that this is Council Member Levang’s choice but that he obviously disagrees.
Council Member Cornick asked whether the applicant was agreeable to reducing it to a two-stall garage.
Gaffron stated Staff has not discussed that specific point with the applicants but that the applicants have
designed the house up to the 15 percent limit without the deck.
Eric Zehnder, Zehnder Homes, stated when he asked about the rules, there was either a
miscommunication or a misunderstanding on whether the deck was included in the structural coverage
and their understanding is it was not. Zehnder indicated they then designed the house to the 15 percent
structural coverage without the deck. Zehnder stated they did not find out until after they submitted the
plans that the deck should have been included in the 15 percent.
Printup asked if he found the structural coverage definition confusing.
Zehnder indicated he did not but that he did not read the ordinance word for word. Zehnder stated he
thought Staff had indicated the deck would not be included and that his understanding now is that a deck
is not included if it is less than six feet off the ground. Zehnder indicated having a deck six feet high did
not come up in the conversation.
Zehnder stated he further understands that the ordinance is per existing grade and not proposed grade. As
Staff explained, the grade will be raised and will increase at that spot to ensure proper drainage. Zehnder
noted they will be close to the six foot but that he is not sure what the exact measurement will be.
Printup stated the bigger issue is what the City can do to be flexible and that the variance process allows
the City to be flexible.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
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Page 6 of 14
9. #16-3830 ZEHNDER HOMES, INC., 1255 DICKENSON STREET – VARIANCES
(continued)
Printup stated if they are talking about a deck that is six feet high or five feet in height in relation to the 15
percent structural coverage, he tends to be okay with allowing that flexibility. Printup stated the smaller
lots are more constricted and that the City does not have to go and dramatically change its zoning to make
sure that something like this works but that it can be flexible. Printup stated if the City wants people to
improve their lots and neighborhoods, are they really improving it if garages are reduced or decks are
eliminated.
Walsh commented someone could be allowed 35 percent hardcover but only be at 24 percent.
Printup asked when the 15 percent structural coverage was included in the Code.
Gaffron indicated that has been since approximately the late 1980s and that the hardcover rules have been
around since 1975. Gaffron stated this property would have always been allowed 35 percent hardcover
based on its distance from the lake.
Printup stated to his recollection the City took a hard stance in previous years on not going over the
hardcover limit. Printup noted this is a small deck and that the lot meets the hardcover requirements.
Printup indicated he also understands Council Member Levang’s point that it is a clean slate but that he
tends to lean towards having some flexibility.
Zehnder stated they tried hard to be at the 15 percent without the deck.
Cornick noted the Council is being very flexible on the other variances.
Printup commented the Council has to be given the size of the lot.
Levang noted this is a want and not a need, which is something that Council Member Printup has stressed
in the past. Levang stated this is the same issue that was discussed at a previous meeting about an
application on Big Island and a deck, with the City Council deciding no because they felt it was a want
and not a need. Levang stated if Council Members Printup and Walsh want to vote differently, she will
learn to live with it, but that she would like to point out that there is not any consistency in what is being
said.
Levang stated she would like to make a motion.
Walsh stated he would like to comment on that.
Levang noted she has the floor and that she would like to make a motion.
Walsh commented Mrs. Levang can go to town.
Levang stated she is done and that she is leaving the meeting.
(Council Member Levang left the meeting at 7:31 p.m.)
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
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Page 7 of 14
9. #16-3830 ZEHNDER HOMES, INC., 1255 DICKENSON STREET – VARIANCES
(continued)
Printed noted there are three Council members present and asked whether anyone would like to make a
motion on this item.
Walsh moved to approve the area, width and setback variances as well as the structural coverage
variance for Application No. 16-3830, Zehnder Homes, Inc.,
Cornick stated he is sorry but that it is time to go and watch the basketball game. Cornick stated he feels
the Council can act more professional in front of the public.
Printup requested Council Member Cornick stay for the remainder of the meeting since the Council does
need a quorum. Printup stated he would ask Council Member Cornick to remain for the sake of the
public.
Cornick stated they can take it as a statement and that he will remain.
Printup thanked Council Member Cornick for staying.
Printup seconded the motion. VOTE: Ayes 2, Nays 1, Cornick opposed.
10. #16-3827 RICK DENMAN/CHARLES CUDD, LLC, FOR OWNER DDK, LLC, 2525
KELLY AVENUE, 2535 AND 2545 SHADYWOOD ROAD, SKETCH PLAN
Community Development Director Barnhart stated the applicant is seeking comments related to a sketch
plan for a proposed subdivision of three separate parcels into seven building lots and two outlots. The
project will ultimately require preliminary and final plat, Comprehensive Plan and zoning map
amendments.
The project includes seven single-family home sites ranging in size from 0.16 acres to 0.39 acres. Access
for all lots will be via a new road off of Shadywood Road that will line up with a future access for the
Freshwater parcel on the east side of Shadywood. No direct access will occur off of Kelly Avenue and
the existing wetland on the lot fronting Kelly Avenue will not be impacted. The homes will be served by
city water and sanitary sewer.
The applicant has provided some elevation samples for a 1,400 square foot single-level home with a full
basement. The layouts are tentative and are intended for discussion purposes. The developer has also
provided a monument sample.
The issue that Staff has is that the property is guided for mixed use/residential, with a guided density of
four units per acre. The project proposes 2.99 units per acre, but the final density is expected to increase
above three units when the wetland and buffer boundaries are better defined. The property is zoned B-4
Office/Professional, which does not allow residential uses. The units are proposed to be detached and are
consequently lower than what is proposed in the Comprehensive Plan. The City Council should discuss
whether single-family residential is appropriate on this site.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
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Page 8 of 14
10. #16-3827 RICK DENMAN/CHARLES CUDD, LLC, FOR OWNER DDK, LLC, 2525
KELLY AVENUE, 2535 AND 2545 SHADYWOOD ROAD, SKETCH PLAN (continued)
Staff and the applicant are looking for direction as to the appropriateness of the proposal.
Printup asked if the site is guided for mixed use.
Barnhart indicated it is and that it is guided for four units per acre.
Barnhart stated one of the things Staff looked at was along Shadywood. A number of comments have
been received in the past about the traffic on Shadywood and that Staff and the MN Department of
Transportation are attempting to look at long-term solutions to ease traffic in that area. One option is to
consolidate some of the turning movements, with this parcel being one of those pieces being looked at for
consolidation. Barnhart stated this application provides the City with the opportunity to combine all of
those accesses into one area. The applicant has set this up so that when the Freshwater parcel develops,
that access will line up and shift to the corner of that site and at some point the access to the church will
be changed as well.
Walsh stated a big office building will likely generate more traffic to this site. Walsh commented
consolidating the accesses is a long-term vision and that he is in agreement that it is a tough area for
traffic. Walsh stated hopefully the City can get that cleaned up at some point.
Cornick stated it is critical to note that Staff feels that if the City goes ahead with this project, there are
other areas where the City can increase the density.
Barnhart stated this represents one of the few green field areas for new growth and that those are typically
the easiest to develop. Barnhart stated there are other opportunities but that they are limited, especially in
the Navarre area, and that the City Council will need to discuss that component of it.
Rick Denman, Charles Cudd, stated it is a unique piece of property. The site is bordered by single-family
to the southeast side and is a transitional piece. Denman stated the property allows them to showcase a
viable product for the site and that they have done a lot of luxury detached homes for empty nesters in
other areas. Denman noted Mayor McMillan visited one of their sites in Medina and that he would invite
the rest of the Council to visit it. Denman indicated they would like some feedback to see whether they
should pursue this.
Printup stated it makes sense overall to align the driveways. Printup noted the density issue was also
raised during the Planning Commission meeting, which was good, and that he would like to hear from the
neighbors.
Andrew Whitehead, 2620 Kelly Avenue, stated single-family housing would be nice on this site since
there is other single-family housing in the area. Whitehead stated he is assuming the pond will stay and
that runoff might be their only concern since they have had water issues in the past. Whitehead stated he
does not have a comment on how many houses should be on the site but that if it is too many, he is
assuming there will be some complaints from the neighbors.
Walsh asked what he thinks about mixed use for the site.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
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Page 9 of 14
10. #16-3827 RICK DENMAN/CHARLES CUDD, LLC, FOR OWNER DDK, LLC, 2525
KELLY AVENUE, 2535 AND 2545 SHADYWOOD ROAD, SKETCH PLAN (continued)
Whitehead stated he likes the single-family and that he is not sure whether more businesses are required
in that area. Whitehead stated he definitely prefers single-family housing versus an apartment building.
Walsh commented he likes detached housing for this site and that from a commercial standpoint, given
the location of the site, there would need to be a destination business to make it viable. Walsh stated he
likes the direction the applicant is proposing from the direction of detached housing given the residential
housing nearby.
Whitehead stated if the homes could be nestled in that would be nice. Whitehead noted there is also a lot
of wildlife in there as well.
Printup noted the question regarding the size of the lots came up.
Barnhart indicated the lots would range in size from 0.16 acres to 0.39 acres in size. Barnhart stated the
challenge from the density question is where else the City can put higher density and that most of the
areas in Navarre are established neighborhoods, which makes it difficult to increase the density on those
sites or other nearby sites.
Walsh commented those are good points and is something the Council needs to think about. Walsh stated
when there is a good opportunity in front of the Council, they need to deal with that as well.
Printup stated he likes the single-family concept as well.
Cornick stated he also likes the concept.
The City Council took no formal action on this item.
*11. #16-3826 STONEWOOD, LCC, ON BEHALF OF CHUCK AND TERRI LAHR, 895
TONKAWA ROAD, ATF CUP, GRADING – RESOLUTION NO. 6633
Levang moved, Cornick seconded, to adopt RESOLUTION NO. 6633 , a Resolution Approving a
Conditional Use Permit Pursuant to Municipal Zoning Code Sections 78-966 and 78-967, for the
property located at 895 Tonkawa Road. VOTE: Ayes 4, Nays 0.
12. #16-3815 HALF-STORY DEFINITION/MASSING REGULATION
City Planner Curtis stated clarification and simplification of the City’s half-story definition had the
highest priority identified during the Council’s and Planning Commission’s code enforcement
prioritization meeting. The half-story regulation is one piece to the City’s massing regulations.
Maximum defined height, setbacks, hardcover, and structural coverage are also used to regulate building
mass.
At work sessions in March and April, the Planning Commission explored elimination of the half-story
limitation and considered different options for regulating massing. One option was to simply remove the
half-story limitation and keep all the other regulations in place. This offered the simplification being
requested.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
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Page 10 of 14
12. #16-3815 HALF-STORY DEFINITION/MASSING REGULATION (continued)
Another option considered would remove the 15 percent limitation and establish a floor area ratio or FAR
limitation for properties under two acres. The FAR, combined with setbacks, maximum defined height
and hardcover regulations, may accomplish the City’s massing goals as well as provide a more user
friendly regulation with flexibility.
The City’s current 2-1/2 story height limit and 15 percent structural coverage limit result in the functional
equivalent of a FAR of 0.39. If the Council’s goal is to increase flexibility for design and eliminate the
cumbersome half-story calculation, Staff suggests the establishment of a FAR of 0.39 for lots 10,000
square feet in area up to 2.0 acres. For lots under 10,000 square feet, Staff would recommend keeping the
15 percent structural coverage limit.
The Planning Commission reviewed both options at their May meeting and ultimately felt that Option 1
met the City’s goals, including those related to clarifying the permitting process. The minutes from those
minutes were included in the Council’s packet. The Planning Commission voted 6-0 to recommend
Option 1.
The Council should discuss the options and consider directing Staff to draft an ordinance reflecting the
Council’s decision on massing regulation.
Printup stated he likes the flexibility that Option 2 offers, but that he is questioning whether it would
simply be replacing one thing with something that is just as confusing. Printup requested Staff talk a little
bit about the differences between Options 1 and 2.
Curtis stated Option 1 is simply just taking off the limitation to make the third level of the house a half
story, which would still allow some variety from a design standpoint, but that Staff believes there would
still be homes with three stories being proposed. Option 2, the FAR option, does allow a builder or a
homeowner to decide whether they want a bigger main floor with a smaller upstairs or a rambler. Curtis
stated keeping the FAR tied to the structural coverage would likely result in fewer taller houses on the
smaller lots since it would allow for a bigger ground floor. Curtis stated there would be the opportunity
to have the same amount of structure but the massing would come down.
Walsh stated Option 2 would also allow that.
Curtis stated Option 2 would allow someone to use their 1,500 square feet however it fits within the
building envelop.
Walsh stated both options would remove the number of stories limitation but would keep the height
limitation of 30 feet, which simplifies it somewhat. Walsh stated he would like to see the 15 percent go
away in both of those options and instead implement something where they are allowed so much in
hardcover. Walsh stated that would allow the homeowner to decide how much hardcover they want for a
driveway or for a deck or for their house. Walsh stated hardcover has always been the big issue and that
he sees the 15 percent structural limitation and the FAR as a non-issue. Walsh stated there would still be
a height limit and a hardcover limit and the builder could work within those parameters, which would
give more flexibility to the builders.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
_____________________________________________________________________________________
Page 11 of 14
12. #16-3815 HALF-STORY DEFINITION/MASSING REGULATION (continued)
Printup stated he likes the less restrictive nature of Option 1 and that what Council Member Walsh is
suggesting is almost entirely another separate conversation. Printup stated in his view this is a good start.
Walsh stated the biggest issue he has is with the structural footprint and that he would like to see that go
away. Walsh stated if someone has a 9,900 square foot lot, they can have 25 percent hardcover and they
should live within that.
Barnhart stated those are two separate issues and that the comments on what is included in the hardcover
and what is not is an appropriate discussion. Barnhart indicated he is uncomfortable with supporting a
change like that at this time because he is not sure what all the ramifications will be. Barnhart noted that
this has already been added to the November agenda for discussion and that he would like to keep it
separate from this discussion regarding the half-story. Barnhart stated he understands it was a two-year
process to establish the different hardcover tiers that the Council eventually approved and that he would
recommend keeping those two items separate.
Printup stated he thinks that is a good idea.
Walsh noted Option 2 gets rid of the 15 percent but establishes a floor area ratio.
Barnhart stated he would suggest, if the Council is looking for simplicity, to look at Option 1, and then
direct Staff to review the structural requirements sooner rather than later.
Walsh stated that makes sense and helps to resolve some things. Walsh stated in his view it should be a
continual process.
Walsh moved, Cornick seconded, to direct Staff to draft an ordinance approving Option 1
regarding massing regulations, and to request that Staff continue the discussion on the structural
coverage. VOTE: Ayes 3, Nays 0.
13. #16-3817 CITY OF ORONO/ZONING CODE TEXT AMENDMENT: DEFINE
EXISTING GROUND LEVEL AND ENGINEERED GRADE – ORDINANCE NO. 170
Barnhart stated the issue of “Existing Grade” was the 4th highest priority of ordinances to review last fall.
The City Code currently uses several terms interchangeably, including grade, ground level, and ground.
The proposed ordinance clarifies these terms by amending the definition of existing ground level, adds
new definitions of Engineered Grade and Natural Grade, and amends different sections of the ordinance
to maintain consistency in terms.
In addition, the height of buildings is based on the existing ground level. In situations where a house site
is based on a recently approved final plat or a grading conditional use permit, the existing ground level
has not yet been established. The proposed ordinance adds an Engineered Grade definition to address
those situations. That change would allow Staff to review permits before the grading work has been
completed.
The Planning Commission recommended approval of the ordinance as drafted at their May meeting. No
public comments have been received for or against the proposed ordinance.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
_____________________________________________________________________________________
Page 12 of 14
13. #16-3817 CITY OF ORONO/ZONING CODE TEXT AMENDMENT: DEFINE
EXISTING GROUND LEVEL AND ENGINEERED GRADE – ORDINANCE NO. 170
(continued)
Walsh commented Staff has done a good job buttoning up the terms. Walsh noted Item 12 that the
Council just discussed corresponds with Section 5 because they both relate to lots greater than 10,000
square feet and 15 percent structural coverage. Walsh stated since this ties in with the half-story
definition, the Council cannot change one without looking at the others.
Barnhart stated that is true, and that his fear with the structural component is that it has tentacles
throughout the code and that he wants to have a better understanding of what the ramifications are.
Walsh moved, Cornick seconded, to adopt ORDINANCE NO. 170, Third Series, an Ordinance
Amending the Zoning Ordinance Pertaining to the Definition of Existing Ground Level. VOTE:
Ayes 3, Nays 0.
14. #16-3824 CITY OF ORONO TEXT AMENDMENT: SUBDIVISION EXCEPTION –
ORDINANCE NO. 171
Barnhart stated this draft ordinance establishes a process for Staff to review boundary line adjustments
internally and certify that they meet the ordinance. For those projects that do not meet the ordinance, they
would come before the City Council for a variance. Barnhart stated Staff is attempting to be more
consistent with state statute and City Code, which is why the term boundary line adjustment is used.
Walsh noted this is an item that Council Member Printup has raised a number of times and that he
appreciates the work Staff has done on this.
Walsh moved, Cornick seconded, to adopt ORDINANCE NO. 170, Third Series, an Ordinance
Amending the Zoning Ordinance Pertaining to the Approval Process for Subdivision Exception.
VOTE: Ayes 3, Nays 0.
MAYOR/COUNCIL REPORT
Walsh stated he attended the May Planning Commission meeting and that they did a good job vetting the
applications.
Walsh reported the Fire Department Committee established a subcommittee to look at the contract. The
current contract requires a party to give a 3-year notice if they do not plan on staying with the contract.
Walsh indicated the subcommittee met with the Mayor of Long Lake, the Mayor of Medina, the Long
Lake fire chief, as well as himself, to discuss the new contract and that they are looking at having 10-year
renewals, with a 3-year opt-out. In addition, if Long Lake currently opts out, there is no provision for
what would happen with the building and that the subcommittee is attempting to tie up some of those
loose ends a little bit. Walsh indicated the Long Lake City Attorney is reviewing that and that it will be
brought before the Orono City Council at some point.
Cornick stated he will expand a little bit on his earlier statement about him wanting to leave the meeting.
Cornick stated had he left, the Council would have become ineffective, which is basically the same thing
that happens when Council members disrespect each other and argue.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
_____________________________________________________________________________________
Page 13 of 14
MAYOR/COUNCIL REPORT (continued)
Cornick stated he would ask that the people on the Council respect each other, act as a team, and be a
little more professional when they are being videotaped. Cornick stated he is pointing at everybody.
Printup thanked Council Member Cornick for staying.
Printup noted Police Chief Farniok touched on the barrier that will be erected on Highway 12. Printup
thanked the cities along the corridor for their hard work in getting that approved. Printup noted it is still
undecided whether there will be a special session to discuss the transportation funding but that there is
still a lot of hard work to be done by the various cities to improve the safety on Highway 12.
Printup noted school is now out for the summer and that he would encourage all the students to be careful.
CITY ADMINISTRATOR’S REPORT
City Administrator Loftus noted the purchase of the property adjoining Hackberry Park will be finalized
tomorrow.
Loftus reported there was a kickoff meeting for Phase 2 of the CSAH 112 turnback project and that
Hennepin County and consultants SRF are hoping to reconvene the committee representatives in July.
Currently on the committee are Council Member Cornick and Mayor McMillan. Phase 2 encompasses
the section of road east towards the Montessori School, with construction expected to start in 2018.
*15. GOLF COURSE DONATION – RESOLUTION NO. 6634
Levang moved, Cornick seconded, to adopt RESOLUTION NO. 6634, a Resolution to Accept Golf
Course Donations. VOTE: Ayes 4, Nays 0.
*16. APPOINTMENT OF 2016 ELECTION JUDGES – RESOLUTION NO.6635
Levang moved, Cornick seconded, to adopt RESOLUTION NO. 6635, a Resolution Appointing
Election Judges for the 2016 Primary and General Elections to be held August 9, 2016, and
November 8, 2016. VOTE: Ayes 4, Nays 0.
*17. LICENSES & PERMITS
Garbage and Refuse Collector:
1. Blackowiak Disposal, Inc.
1195 Sunnyfield Road North
Mound, MN 55394
Levang moved, Cornick seconded, to approve the above listed license. VOTE: Ayes 4, Nays 0.
MINUTES OF THE
ORONO CITY COUNCIL MEETING
Monday, June 13, 2016
7:00 o’clock p.m.
_____________________________________________________________________________________
Page 14 of 14
*18. CLAIMS/BILLS
Levang moved, Cornick seconded, to approve payment of the All Funds Account. VOTE: Ayes 4,
Nays 0.
CITY ATTORNEY REPORT
City Attorney Mattick stated he had nothing to report.
ADJOURNMENT
Walsh moved, Cornick seconded, to adjourn the Orono City Council meeting at 8:16 p.m. VOTE:
Ayes 3, Nays 0.
ATTEST:
_______________________________________ _______________________________________
Diane Tiegs, City Clerk Aaron Printup, Acting Mayor
REQUEST FOR COUNCIL ACTION
DATE: June 23, 2016
ITEM NO: 3
________________________________________________________________________
Department Approval: Administrator Reviewed: Agenda Section:
Name Ron Olson JML Presentation
Title Finance Director Report
________________________________________________________________________
Item Description: 2015 Comprehensive Annual Financial Report Presentation
________________________________________________________________________
Michelle Hoffman from Clifton Larson Allen will present the results of the 2015 annual audit
and the 2015 Comprehesive Annual Financial Report (CAFR).
COUNCIL ACTION REQUESTED:
No action is required.
CITY OF ORONO, MINNESOTA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED DECEMBER 31, 2015
PREPARED BY THE FINANCE DEPARTMENT
OF THE CITY OF ORONO, MINNESOTA
RON OLSON
DIRECTOR OF FINANCE
CITY OF ORONO
TABLE OF CONTENTS
YEAR ENDED DECEMBER 31, 2015
INTRODUCTORY SECTION
LETTER OF TRANSMITTAL 1
OFFICIAL DIRECTORY 5
ORGANIZATIONAL CHART 6
CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL
REPORTING 7
FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT 8
MANAGEMENT’S DISCUSSION AND ANALYSIS 11
BASIC FINANCIAL STATEMENTS
STATEMENT OF NET POSITION 19
STATEMENT OF ACTIVITIES 20
GOVERNMENTAL FUNDS
BALANCE SHEET 21
RECONCILIATION OF THE BALANCE SHEET TO THE STATEMENT OF NET
POSITION – GOVERNMENTAL ACTIVITIES 22
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES 23
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES
– GOVERNMENTAL ACTIVITIES 24
PROPRIETARY FUNDS
STATEMENT OF NET POSITION 25
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION 26
STATEMENT OF CASH FLOWS 27
NOTES TO BASIC FINANCIAL STATEMENTS 28
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES – GENERAL FUND – BUDGET TO ACTUAL (GAAP BASIS) 55
NOTE TO REQUIRED SUPPLEMENTARY INFORMATION 56
SCHEDULE OF FUNDING PROGRESS FOR POSTEMPLOYMENT BENEFIT
PLAN 57
PERA SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET
PENSION LIABILITY 58
PERA SCHEDULE OF CITY CONTRIBUTIONS 59
CITY OF ORONO
TABLE OF CONTENTS (CONTINUED)
YEAR ENDED DECEMBER 31, 2015
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET 60
COMBINING STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES
IN FUND BALANCES 61
NONMAJOR SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET 62
COMBINING STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES
IN FUND BALANCES 63
SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND
BALANCES – BUDGET AND ACTUAL (GAAP BASIS) – PARK FUND 64
SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND
BALANCES – BUDGET AND ACTUAL (GAAP BASIS) – DRUG AND FELONY
FORFEITURE FUND 65
SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND
BALANCES – BUDGET AND ACTUAL (GAAP BASIS) – SENIOR HOUSING
TIF FUND 66
NONMAJOR DEBT SERVICE FUNDS
COMBINING BALANCE SHEET 67
COMBINING STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES
IN FUND BALANCES 68
NONMAJOR CAPITAL PROJECT FUNDS
COMBINING BALANCE SHEET 69
COMBINING STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES
IN FUND BALANCES 70
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION 71
COMBINING STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN
NET POSITION 72
COMBINING STATEMENT OF CASH FLOWS 73
CITY OF ORONO
TABLE OF CONTENTS (CONTINUED)
YEAR ENDED DECEMBER 31, 2015
STATISTICAL SECTION (UNAUDITED)
NET POSITION BY COMPONENT 74
CHANGES IN NET POSITION 75
FUND BALANCES, GOVERNMENTAL FUNDS 77
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS 78
TAX CAPACITY VALUE AND ESTIMATED MARKET VALUE OF TAXABLE
PROPERTY 79
DIRECT AND OVERLAPPING TAX RATES 80
PRINCIPAL PROPERTY TAXPAYERS 81
PROPERTY TAX LEVIES AND COLLECTIONS 82
RATIOS OF OUTSTANDING DEBT BY TYPE 83
RATIOS OF GENERAL BONDED DEBT OUTSTANDING 84
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT 85
LEGAL DEBT MARGIN INFORMATION 86
PLEDGED REVENUE 87
DEMOGRAPHIC AND ECONOMIC STATISTICS 88
PRINCIPAL EMPLOYERS 89
FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION 90
OPERATING INDICATORS BY FUNCTION 91
CAPITAL ASSET STATISTICS BY FUNCTION 92
INTRODUCTORY SECTION
CITY OF ORONO
MUNICIPAL OFFICES
STREET ADDRESS MAILING ADDRESS:
2750 Kelley Parkway P.O. Box 66
Orono, MN 55356 Crystal Bay, MN 55323-0066
(1)
Telephone (952) 249-4600 ● Fax (952) 249-4616
www.ci.orono.mn.us
June 21, 2016
To the City Council and Citizens of the City of Orono:
The comprehensive annual financial report (CAFR) of the City of Orono, Minnesota (the City) for
the fiscal year ended December 31, 2015 is hereby submitted. Management assumes full
responsibility for both the accuracy of the data, and the completeness and fairness of the
presentation, including all disclosures, based on a comprehensive framework of internal control
that it has established for this purpose. Because the cost of internal control should not exceed
anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that
the financial statements are free of any material misstatements.
Minnesota Statutes require that the City have an annual audit performed by a certified public
accountant or the State Auditor. The City appointed the certified public accounting firm of
CliftonLarsonAllen LLP to perform the audit for the year ended December 31, 2015. The
independent auditor’s report on the basic financial statements is unqualified, and is included in
the financial section of this report.
Accounting principles generally accepted in the United States of America require that
management provide a narrative introduction, overview, and analysis to accompany the basic
financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter
of transmittal is designed to complement the MD&A and should be read in conjunction with it.
The City’s MD&A can be found immediately following the report of the auditors.
PROFILE OF THE CITY
The City was incorporated effective January 1, 1955. The City is located on the northern shore
of Lake Minnetonka about 15 miles west of the City of Minneapolis. Of the City’s 24.5 square
miles of area, 50% is open water or marshland (with a total of 12.3 square miles of land area).
Of Lake Minnetonka, 40% of the shoreline and 33% of the lake area is in the City.
The City is a third ring suburb in the seven-county metropolitan Twin Cities area of
Minneapolis/St. Paul, and is located on Lake Minnetonka, the tenth largest and most heavily
used recreational lake in Minnesota. This heavy use is a result of the quality of the lake’s
aesthetic appeal, together with its proximity to the metropolitan urban core. The City developed
primarily because of this aesthetic amenity.
(2)
PROFILE OF THE CITY (CONTINUED)
The City is a residential community with primarily single-family housing, and includes a small
commercial district. The City totally surrounds two communities, which are part of the original township,
and substantially surrounds a third community. The City cooperates with these cities for the most cost
effective provision of city services.
The City is home to many of the metropolitan area’s top executives who appreciate the community’s
natural amenities. It is anticipated that the positive appeal of the community, together with the extent of
available land, will see the community experiencing continued development for the next ten years.
The City operates under the “Optional Plan A” form of government as defined in Minnesota Statutes.
Under this plan, the City Council, composed of an elected mayor and four elected trustees or council
members, exercises legislative authority and determines all matters of policy. The City Administrator,
appointed by the City Council, is responsible for the proper administering of all affairs relating to the
City.
The City provides a variety of municipal services which include: police protection, fire protection, street
maintenance, building inspection, planning and zoning, public improvements, general administrative
services, public water and sewer utilities, and a municipal golf course.
The City adopts an annual budget for the General Fund and certain Special Revenue Funds. The City
has established budgetary control at the department level.
LOCAL ECONOMY
The City is in a strong financial position. Because of its strong residential tax base, and conservative
fiscal philosophy, the City continued in 2015 to have a tax capacity rate that is one of the lowest in the
county, ranking second lowest of 45 communities. The strength of the City’s financial condition is
reflected in its bond rating of Aaa since 2006 for all bond issues.
LONG-TERM FINANCIAL PLANNING
The Metropolitan Council requires all cities in the seven-county metropolitan area to have a
Comprehensive Plan. The Metropolitan Council and state statutes require cities to update their plans
every 10 years. The Orono Comprehensive Plan serves as a guide for orderly and economic private
and public improvement. The scope of the plan is intended to include almost every factor that
influences investments or improvements in the City. The City of Orono’s Comprehensive Plan has been
updated and approved by the City Council in 2010.
In 2011, the City analyzed the condition of its street infrastructure. This information was used to
develop a pavement management plan, which provides the basis for planning and funding street
improvements. In 2012, this plan was incorporated into a comprehensive Capital Improvement Plan
(CIP). The CIP is intended to be updated annually as part of the budgeting process. This was done
during 2015.
(3)
RELEVANT FINANCIAL POLICIES
The City is in the process of reviewing and formalizing its financial policies. The City recently updated
its investment policy. In 2011, the City amended its fund balance policy to reflect the requirements of
fund balance reporting addressed by GASB Statement No. 54. The policy also sets a fund balance
minimum and maximum for the General Fund. The CIP that was adopted in 2012 is the basis for long
range capital planning and budgeting for the City.
MAJOR INITIATIVES
Cooperative Efforts with Other Jurisdictions
The City is involved in cooperative arrangements for fire services with the cities of Long Lake and
Wayzata. A small portion of the City is served by Wayzata with Long Lake providing service to the
majority of the City. The cities of Long Lake and Orono jointly own a fire station and have a long-term
fire service agreement.
The City provides police protection to the cities of Spring Park, Minnetonka Beach, and Mound. The
Mound Service contract was new effective 1/1/2013. The efficiencies provided by one department
serving four communities provide all of the cities enhanced services. For example, one larger
department allows for dedicated investigators, school resource officers, and participation in a regional
drug task force.
The City continues to be involved with a group of fourteen cities located adjacent to Lake Minnetonka in
an effort to identify new opportunities for cooperative service delivery to enable improved services and
increased efficiency.
Water and Sewer Infrastructure
The City operates and maintains both a water distribution and sanitary sewer collection system. The
City’s sanitary sewer collection system discharges into several Metropolitan Council Environmental
Services (MCES) interceptor sewers for treatment by MCES at the Blue Lake treatment plant. The City
pays MCES for sanitary sewer treatment charges on a quarterly basis, and these MCES treatment
costs are included in the City’s sewer billing to residents.
The City is continuing a proactive infiltration and inflow reduction program to eliminate significant
sources of inflow and infiltration of ground water into the City’s sanitary sewer system. In 2015, the City
invested $250,000 in a sewer lining project to promote this effort. Because the MCES charges are
based on measured flow, any reduction of inflow and infiltration results in lower charges.
The City has two water towers to serve the needs of the urban portion of the City. The two water towers
have become significant revenue generators through leases to telecommunications providers to meet
their antenna needs. The antenna revenue generated by the two water towers in 2015 was $90,016.
In 2015 the City began the process of developing a new well in the northern section of the City. When
completed, this well will provide firm capacity for fire protection. In addition, it will provide the additional
capacity needed for future development along the highway 112 corridor.
In 2015, the City continued the process of using GPS to capture the location of the City’s entire utility
infrastructure. This information is being added to the City’s existing GIS system to improve efficiency in
dealing with emergencies. In 2015 the City also moved forward with the purchase of an asset
management system that interfaces with the GIS system and will be used to track detailed information
on City Infrastructure.
(4)
AWARDS AND ACKNOWLEDGEMENTS
Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a
Certificate of Achievement for Excellence in Financial Reporting to the City for its comprehensive
annual financial report (CAFR) for the fiscal year ended December 31, 2014. In order to be awarded a
Certificate of Achievement, a government must publish an easily readable and efficiently organized
comprehensive annual financial report. The report satisfied both generally accepted accounting
principle and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year. We believe our current comprehensive
annual financial report 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.
We would like to express our appreciation to the entire city staff for their individual contributions in
assisting with the preparation of this report and to the outside agencies that assisted with essential
information for this report. We also would like to express appreciation to the Mayor and City Council
members for their interest and support in planning and conducting the financial operations of the City.
Sincerely,
Ronald J. Olson
Finance Director
CITY OF ORONO
OFFICIAL DIRECTORY
YEAR ENDED DECEMBER 31, 2015
(5)
CITY COUNCIL AND OTHER OFFICIALS
Lili McMillan Mayor
Lizz Levang Council Member
Aaron H. Printup Council Member
Dennis Walsh Council Member
Jim Cornick Council Member
CITY OFFICIALS
Jessica Loftus City Administrator
Ronald Olson Finance Director - Treasurer
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CITY OF ORONO
CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING
DECEMBER 31, 2015
(7)
FINANCIAL SECTION
CliftonLarsonAllen LLP
CLAconnect.com
(8)
INDEPENDENT AUDITORS’ REPORT
Honorable Mayor and the City Council
City of Orono, Minnesota
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-
type activities, each major fund, and the aggregate remaining fund information of the City of Orono, as
of and for the year ended December 31, 2015, and the related notes to the financial statements, which
collectively comprise the City of Orono’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements are free from
material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditors’ judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity’s
preparation and fair presentation of the financial statements in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness
of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluating the overall presentation of the
financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
Honorable Mayor and the City Council
City of Orono, Minnesota
(9)
Opinions
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 of Orono as of December 31, 2015, and
the respective changes in financial position and, where applicable, cash flows thereof for the year then
ended in accordance with accounting principles generally accepted in the United States of America.
Emphasis of Matter
During fiscal year ended December 31, 2015, the City of Orono adopted GASB Statement No. 68,
Accounting and Financial Reporting for Pensions, and the related GASB Statement No. 71, Pension
Transitions for Contributions Made Subsequent to the Measurement Date-an Amendment of GASB
Statement No. 68. As a result of the implementation of these standards, the City reported a restatement
for the change in accounting principle (see Note 11). Our auditors’ opinion was not modified with
respect to the restatement.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, budgetary comparison information and schedule of funding
progress, as listed in the table of contents be presented to supplement the basic financial statements.
Such information, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board who considers it to be an essential part of financial reporting for placing
the basic financial statements in an appropriate operational, economic, or historical context. We have
applied certain limited procedures to the required supplementary information in accordance with
auditing standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management’s responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not provide us
with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of Orono’s basic financial statements. The introductory section, combining
and individual fund statements and schedules and statistical sections are presented for purposes of
additional analysis and are not a required part of the basic financial statements.
The combining and individual fund statements and schedules are the responsibility of management and
were derived from and relate directly to the underlying accounting and other records used to prepare
the basic financial statements. Such information has been subjected to the auditing procedures applied
in the audit of the basic financial statements and certain additional procedures, including comparing
and reconciling such information directly to the underlying accounting and other records used to
prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the other information is fairly stated, in all material respects, in relation to the
basic financial statements as a whole.
Honorable Mayor and the City Council
City of Orono, Minnesota
(10)
Other Information (continued)
The introductory and statistical sections have not been subjected to the auditing procedures applied in
the audit of the basic financial statements and, accordingly, we do not express an opinion or provide
any assurance on them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 21,
2016, on our consideration of the City of Orono's internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and
other matters. The purpose of that report is to describe the scope of our testing of internal control over
financial reporting and compliance and the result of that testing, and not to provide an opinion on
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 City of Orono’s internal
control over financial reporting and compliance.
CliftonLarsonAllen LLP
Minneapolis, Minnesota
June 21, 2016
CITY OF ORONO, MINNESOTA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED DECEMBER 31, 2015
(11)
As management of the City of Orono, 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, 2015.
FINANCIAL HIGHLIGHTS
o The net position of the City’s governmental activities increased by $1,477,851 during the year
excluding the effects of the prior period restatement. With the prior period restatement the net
position of the City’s governmental activities decreased by $2,022,249 to $21,850,466 at year-
end.
o The net position of the City's business-type activities increased by $224,619 during the year
excluding the effects of the prior period restatement. With the prior period restatement the net
position of the City’s business-type activities decreased by $71,363 to $21,917,703 at year-end.
o The fund balance of the General Fund increased by $381,827 during the year to $4,308,487 at
year-end.
o The Water, Sewer, and Recycling Funds reported operating losses of $39,435, $43,750, and
$18,445 respectively.
o The Storm Water and Cable Television Funds reported operating incomes of $91,840 and
$67,830 respectively.
OVERVIEW OF THE FINANCIAL STATEMENTS
The Management’s Discussion and Analysis is intended to serve as an introduction to the City’s
basic financial statements, which are comprised of three components: 1) government-wide financial
statements, 2) fund financial statements, and 3) notes to the basic financial statements. This report also
contains other information in addition to the basic financial statements themselves.
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 private sector
businesses.
The statement of net position presents information on all the City’s assets, deferred outflows of
resources, liabilities, and deferred inflows of resources, with the difference between the assets and
deferred outflows and liabilities and deferred inflows reported as net position. Over time, increases in
net position may serve as a useful indicator of whether the financial position of the City is improving or
deteriorating.
The statement of activities presents information showing how the City’s net position changed during the
most recent fiscal year. All changes to 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. delinquent taxes and special assessments).
CITY OF ORONO, MINNESOTA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED DECEMBER 31, 2015
(12)
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 include general government, public
safety, streets, and parks and recreation. The business-type activities of the City include enterprises for
water operating, sewer operating, storm water, recycling, and cable television.
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. The funds of the City are divided into two categories - governmental funds
and proprietary funds.
Governmental Funds – Governmental funds are used to account for essentially the same functions as
governmental activities in the government-wide financial statements. However unlike the government-
wide financial statements, governmental fund financial statements focus on near-term inflows and
outflows of spendable resources, as well as the 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 the statement of revenues, expenditures,
and changes in fund balances provide a reconciliation to facilitate the comparison between
governmental funds and governmental activities.
The fund financial statements present information for each major governmental fund in separate
columns. Data from the non-major governmental funds are combined into a single, aggregated
presentation. Individual fund data for each of these non-major governmental funds is provided in the
form of combining statements elsewhere in this report. The City adopts an annual appropriated budget
for the General Fund and special revenue funds (a budget was not prepared for the Affordable
Housing, Golf Course Improvement, and Lurton Park Special Revenue Funds for 2015). Budget-to-
actual comparisons are provided in this financial report for these funds.
Proprietary Funds – The City maintains two 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 Internal Service Funds are used to accumulate and allocate insurance costs to the
various city functions as well as to account for the accrual of sick and vacation days that are earned by
the City’s employees. The Internal Service Funds are predominantly used by governmental functions,
however, they are included within the governmental activities and the business-type activities in the
government-wide financial statements based on each respective share of activity.
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.
CITY OF ORONO, MINNESOTA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED DECEMBER 31, 2015
(13)
Other Information – Combining statements and schedules for non-major funds are presented
immediately following the notes to basic financial statements.
The following is a summary of the City’s net position:
2015 2014
Current and Other Assets 14,241,599$ 14,718,260$
Capital Assets 24,038,921 22,815,377
Total Assets 38,280,520 37,533,637
Deferred Outflows of Resources 783,881 -
Noncurrent Liabilities Outstanding 12,763,398 10,090,880
Other Liabilities 3,776,691 3,570,042
Total Liabilities 16,540,089 13,660,922
Deferred Inflows of Resources 677,729 -
Net Position:
Net Investment in Capital Assets 14,269,848 10,720,258
Restricted 3,835,852 3,535,595
Unrestricted 3,740,883 9,616,862
Total Net Position 21,846,583$ 23,872,715$
2015 2014
Current and Other Assets 7,000,328$ 7,406,475$
Capital Assets 16,720,927 16,042,333
Total Assets 23,721,255 23,448,808
Deferred Outflows of Resources 41,783 -
Noncurrent Liabilities Outstanding 1,173,742 1,240,141
Other Liabilities 627,034 219,601
Total Liabilities 1,800,776 1,459,742
Deferred Inflows of Resources 44,559 -
Net Position:
Net Investment in Capital Assets 15,505,885 16,042,333
Unrestricted 6,411,818 5,946,733
Total Net Position 21,917,703$ 21,989,066$
Governmental Activities
Business-Type Activities
The City’s financial position is the product of many factors. For example, the determination of the City’s
net investment in capital assets involves many assumptions and estimates, such as current and
accumulated depreciation amounts. A conservative versus liberal approach to depreciation estimates,
as well as capitalization policies, will produce a significant difference in the calculated amounts.
Net position decreased by $2,093,612 ($2,022,249 Governmental, $71,363 Business-Type) this year,
largely due to the effects of the implementation of GASB Statements 68 and 71.
CITY OF ORONO, MINNESOTA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED DECEMBER 31, 2015
(14)
The City has historically been financially conservative, managing revenues and expenditures/expenses
to assure operation of a balanced budget. The ongoing management of revenues and
expenditures/expenses and the sound financial position the City has attained have resulted in the City’s
excellent bond ratings: Aaa for all general obligation bond issues.
The following is a summary of the City’s change in Governmental net position:
2015 2014
Annual
Change
Percent
Change
REVENUES
Program Revenues:
Charges for Services $ 3,977,001 $ 3,473,980 503,021$ 14.48 %
Operating Grants and Contributions 732,114 925,968 (193,854) (21)
Capital Grants and Contributions 13,549 22,060 (8,511) (39)
General Revenues:
Property Taxes 4,819,345 4,809,875 9,470 -
Unrestricted Investment Earnings 144,252 215,606 (71,354) (33)
Gain on Sale of Capital Assets 6,466 7,961 (1,495) (19)
Other 44,051 17,337 26,714 154
Total Revenues 9,736,778 9,472,787 263,991 2.79
EXPENSES
General Government 1,864,543 1,719,267 145,276 8
Public Safety 5,107,619 4,984,389 123,230 2
Streets 999,097 854,079 145,018 17
Parks and Recreation 324,731 254,177 70,554 28
Interest on Long-Term Debt 283,146 287,181 (4,035) (1)
Total Expenses 8,579,136 8,099,093 480,043 6
CHANGE IN NET POSITION
BEFORE TRANSFERS 1,157,642 1,373,694 (216,052) (16)
Transfers 320,209 269,300 50,909 19
CHANGE IN NET POSITION 1,477,851 1,642,994 (165,143) (10)
Net Position - Beginning of Year 23,872,715 22,229,721 1,642,994 7
Prior Period Restatement - See Note 11 (3,503,983) - (3,503,983) -
Net Position - Beginning of Year, Restated 20,368,732 22,229,721 (1,860,989)
NET POSITION - END OF YEAR 21,846,583$ 23,872,715$ (2,026,132)$ (8)%
Governmental Activities
Overall revenues increased 2.8% between 2015 and 2016. Charges for service increased as a result of
increased police service revenues and significant increase in construction activities. Net position
increased by $1,161,525 from 2015 operations. With the implementation of GASB Statement No. 68, a
prior year restatement resulted in an 8% decrease in net position at year end.
CITY OF ORONO, MINNESOTA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED DECEMBER 31, 2015
(15)
The following is a summary of the City’s change in Business-type net position:
2015 2014
Annual
Change
Percent
Change
REVENUES
Program Revenues:
Charges for Services $ 2,546,007 $ 2,156,172 389,835$ 18 %
Capital Grants and Contributions 16,765 178,371 (161,606) (91)
General Revenues:
Unrestricted Interest Income on
Special Assessments 2,714 10,860 (8,146) (75)
Unrestricted Investment Earnings 64,362 113,238 (48,876) (43)
Miscellaneous 141,546 163,719 (22,173) (14)
Total Revenues 2,771,394 2,622,360 149,034 6
EXPENSES
Water Operating 545,592 556,766 (11,174) (2)
Sewer Operating 1,332,617 1,184,629 147,988 12
Storm Water 163,747 186,719 (22,972) (12)
Recycling 116,642 114,983 1,659 1
Cable Television 31,802 12,675 19,127 151
Interest on Long-Term Debt 36,166 - 36,166 -
Total Expenses 2,226,566 2,055,772 170,794 8
CHANGE IN NET POSITION
BEFORE TRANSFERS 544,828 566,588 (21,760) (4)
Transfers (320,209) (269,300)(50,909) 19
CHANGE IN NET POSITION 224,619 297,288 (72,669) (24)
Net Position - Beginning of Year 21,989,066 21,691,778 297,288 1
Prior Period Restatement, See Note 11 (295,982) - (295,982) -
Net Position - Beginning of Year, as Restated 21,693,084 21,691,778 1,306
NET POSITION - END OF YEAR 21,917,703$ 21,989,066$ (71,363)$ (0)%
Business-Type Activities
The business-type activities, primarily the City’s utility operations, showed a modest growth in net
position. This is reflective of ongoing growth in the utilities system.
CITY OF ORONO, MINNESOTA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED DECEMBER 31, 2015
(16)
Governmental Activities
The graphs showing the governmental activities and their income clearly reflect the need for property
taxes to supplement the activities of the City. Under the state’s current local government aid formula the
City will receive no local government aid.
Charges for Services
41%
Operating Grants and
Contributions
8%
Capital Grants and
Contributions
0%
Property Taxes
50%
Unrestricted
Investment Earnings
1%
Other
0%
Business-Type Activities
The Stormwater, Recycling, and Cable Television funds experienced operating profits in the current
year. The Water and Sewer funds recorded operating losses. Water rates are continuing to be
increased based on the updated utility rate study, with the goal of producing a positive operating
income in the future. The Sewer funds operating loss is the result of a 22% increase in wastewater
disposal charges from the previous year. This increase was a one year spike and was not used in
calculating the rates for 2015. During 2015 the city was notified that our charges will be decreasing by
19% which is a level consistent with past charges. The fund will operate at a profit in the future. All of
the enterprise funds experienced net profits when non-operating revenues are included. Utility rates
continue to be set base on the utility rate study that was updated in 2013.
Charges for Services
92%
Capital Grants and
Contributions
1%
Unrestricted Interest
Income on
Special Assessments
0%
Unrestricted
Investment Earnings
2%Miscellaneous
5%
CITY OF ORONO, MINNESOTA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED DECEMBER 31, 2015
(17)
General Fund
The General Fund is the main operating fund of the City. Its primary revenue source in 2015 was
property taxes at 50.4% of the total revenue, followed by user fees at 36%. The total fund balance
increased by $385,710 during the current fiscal year. This increase is the result of higher than budgeted
building related fees reflective of the improving housing market. Expenditures were under budget for
the year. Savings in the Police Department related to fuel and personnel costs were the primary reason
for the expenditures being under budget. The unassigned fund balance of $4,312,370 at the end of
2015 represents 62% of total General Fund expenditures for the year.
Proprietary Funds
The City’s enterprise funds had a combined net position balance of $21,917,703 at December 31,
2015. The financial activities of these funds have been summarized in previous charts within this
discussion.
Capital Assets
The City’s investment in capital assets (net of accumulated depreciation) for its governmental and
business-type activities as of December 31, 2015 is as follows:
2015 2014 2015 2014 2015 2014
Land 7,055,379$ 7,055,379$ 71,706$ 71,706$ 7,127,085$ 7,127,085$
Construction in Progress 881,371 3,717,114 833,179 519,155 1,714,550 4,236,269
Buildings and Building Improvements 9,133,280 6,099,130 770,330 770,330 9,903,610 6,869,460
Improvements Other than Buildings 2,255,085 1,605,085 13,511 13,511 2,268,596 1,618,596
Streets and Infrastructure 7,054,565 6,323,487 - - 7,054,565 6,323,487
Distribution/Collection Systems - - 23,393,849 22,632,685 23,393,849 22,632,685
Equipment and Furniture 3,476,352 3,276,323 828,821 785,683 4,305,173 4,062,006
Total Capital Assets 29,856,032 28,076,518 25,911,396 24,793,070 55,767,428 52,869,588
Less: Accumulated Depreciation (5,817,111) (5,261,141) (9,190,469) (8,750,737) (15,007,580) (14,011,878)
Total Capital Assets, Net 24,038,921$ 22,815,377$ 16,720,927$ 16,042,333$ 40,759,848$ 38,857,710$
Governmental Activities Business-Type Activities Total
CITY OF ORONO, MINNESOTA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED DECEMBER 31, 2015
(18)
The City has completed the development of a Capital Improvement Plan (CIP) that was formally
adopted by the City Council. This plan will be reviewed annually as part of the budget process. The
approved purchase of an asset management program will improve the City’s ability to track useful and
identify maintenance concerns involving the City’s infrastructure and assets.
Additional details of capital asset activity for the year can be found in Note 4 of the notes to basic
financial statements.
Long-Term Liabilities
The debt service funds account for the accumulation of resources to finance all of the City’s general
obligation bonds. The revenue sources for these funds include annual tax levies, special assessments,
and transfers from other funds. At year-end, the total fund balance of these funds was $2,209,951. The
following table summarized the City’s long-term liabilities
2015 2014 2015 2014 2015 2014
General Obligation Bonds 9,610,000$ 10,620,000$ 1,195,000$ -$ 10,805,000$ 10,620,000$
Compensated Absences 444,350 427,923 32,824 25,270 477,174 453,193
Other Postemployment Benefits 273,616 229,446 27,361 24,088 300,977 253,534
Net Pension Liability 3,701,933 3,723,015 296,134 307,923 3,998,067 4,030,938
Capital Lease Payable 11,812 17,374 - - 11,812 17,374
Bond Premium (Discount), Net 141,699 155,933 20,041 - 161,740 175,974
Total Outstanding Debt 14,183,410$ 15,173,691$ 1,571,360$ 357,281$ 15,754,770$ 15,551,013$
Governmental Activities Business-Type Activities Total
Additional details of long-term debt activity for the year can be found in Note 5 of the notes to basic
financial statements.
General Fund Budgetary Highlights
Detail of the General Fund original budget, final budget and actual revenues and expenditures can be
found on page 55 of this report. While a few departments required budget adjustments, the City
compensated for these increases with reductions in other departments. The Departments that needed
budget adjustments were Assessing, Golf, and Special Services. The City contracts with Hennepin
County for assessing services. One variable component of the contract rate is charges associated with
assessing new construction. The City experienced a dramatic increase in building activity during the
year and one result was a higher than budgeted assessing bill. Special Services is also related to
building activity and as a result was over budget. Both of these departments have revenue lines
associated with the services that they provide. These revenues were also well over budget. The Golf
Course had its highest annual revenue in years. The expenditure overage was the result of purchasing
more items for resale than budgeted. The overage was offset by the revenue associated with the sale
of the merchandise. The overall General Fund net budget amount did not change and ended the year
with a favorable budget variance of $727,907 before other financing sources and uses.
REQUESTS FOR INFORMATION
Questions concerning any of the information provided in this report or requests for additional
information should be addressed by writing to the City of Orono, 2750 Kelley Parkway, P.O. Box 66,
Crystal Bay, Minnesota 55323 or by calling (952) 249-4600.
BASIC FINANCIAL STATEMENTS
CITY OF ORONO
STATEMENT OF NET POSITION
DECEMBER 31, 2015
See accompanying Notes to Basic Financial Statements.
(19)
Governmental
Activities
Business-Type
Activities Total
ASSETS
Cash and Investments 14,136,914$ 5,760,484$ 19,897,398$
Accounts Receivable 13,679 536,547 550,226
Property Taxes Receivable 36,601 - 36,601
Special Assessments Receivable 17,167 460,177 477,344
Accrued Interest Receivable 24,522 - 24,522
Internal Balances (178,930) 178,930 -
Due from Other Governments 101,715 17,828 119,543
Inventories 7,474 7,071 14,545
Prepaid Items 67,326 39,291 106,617
Other Assets 15,131 - 15,131
Capital Assets:
Non-Depreciable:
Land 7,055,379 71,706 7,127,085
Construction in Progress 881,371 833,179 1,714,550
Depreciable:
Buildings and Building Improvements 9,133,280 770,330 9,903,610
Improvements Other than Buildings 2,255,085 13,511 2,268,596
Streets and Infrastructure 7,054,565 - 7,054,565
Distribution/Collection Systems - 23,393,849 23,393,849
Equipment and Furniture 3,476,352 828,821 4,305,173
Total Capital Assets 29,856,032 25,911,396 55,767,428
Less: Accumulated Depreciation (5,817,111) (9,190,469) (15,007,580)
Total Capital Assets, Net 24,038,921 16,720,927 40,759,848
Total Assets 38,280,520 23,721,255 62,001,775
DEFERRED OUTFLOWS OF RESOURCES
Deferred Outflows of Resources 783,881 41,783 825,664
LIABILITIES
Accounts and Contracts Payable 212,340 130,203 342,543
Accrued Salaries and Fringes 123,132 15,595 138,727
Accrued Interest Payable 120,556 11,430 131,986
Deposits 1,790,572 7,000 1,797,572
Unearned Revenue - 43,096 43,096
Due to Other Governmental Units 110,079 22,091 132,170
Long-Term Liabilities:
Net Pension Liability 3,701,933 296,134 3,998,067
Due Within One Year 1,420,012 101,485 1,521,497
Due in More Than One Year 9,061,465 1,173,742 10,235,207
Total Liabilities 16,540,089 1,800,776 18,340,865
DEFERRED INFLOWS OF RESOURCES
Deferred Inflows of Resources 677,729 44,559 722,288
NET POSITION
Net Investment in Capital Assets 14,269,848 15,505,885 29,775,733
Restricted for:
Debt Service 2,094,029 - 2,094,029
Construction Activities 261,171 - 261,171
Park Improvements 983,630 - 983,630
Drug and Alcohol Law Enforcement 235,552 - 235,552
Home Buyer Purchase Assistance Program 129,705 - 129,705
Lurton Park Development and Maintenance 65,652 - 65,652
Senior Housing TIF 66,113 - 66,113
Unrestricted 3,740,883 6,411,818 10,152,701
Total Net Position 21,846,583$ 21,917,703$ 43,764,286$
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CITY OF ORONO
BALANCE SHEET
GOVERNMENTAL FUNDS
DECEMBER 31, 2015
See accompanying Notes to Basic Financial Statements.
(21)
Other
General Governmental
Fund Funds Totals
ASSETS
Cash and Investments 6,108,667$ 6,922,771$ 13,031,438$
Receivables:
Miscellaneous Receivables 13,679 - 13,679
Accrued Interest 24,516 6 24,522
Delinquent Taxes 31,967 4,634 36,601
Deferred Special Assessments - 17,167 17,167
Prepaids 67,326 - 67,326
Inventory 7,474 - 7,474
Due from Other Funds 110,278 - 110,278
Due from Other Governmental Units 95,548 6,167 101,715
Other Assets 15,131 - 15,131
Total Assets 6,474,586$ 6,950,745$ 13,425,331$
LIABILITIES, DEFERRED INFLOWS
RESOURCES, AND FUND BALANCE
LIABILITIES
Accounts and Contracts Payable 110,349$ 101,991$ 212,340$
Accrued Salaries Payable 123,132 - 123,132
Due to Other Funds - 96,564 96,564
Due to Other Governmental Units 110,079 - 110,079
Deposits 1,790,572 - 1,790,572
Total Liabilities 2,134,132 198,555 2,332,687
DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Taxes 31,967 4,634 36,601
Unavailable Revenue - Special Assessments - 17,167 17,167
Total Deferred Inflows of Resources 31,967 21,801 53,768
FUND BALANCE
Nonspendable:
Prepaids 67,326 - 67,326
Inventory 7,474 - 7,474
Restricted:
Debt Service - 2,209,951 2,209,951
Parkland Acquisitions and Improvement - 983,630 983,630
Drug and Alcohol Law Enforcement - 235,552 235,552
Home Buyer Purchase Assistance - 129,705 129,705
Lurton Park Development and Maintenance - 65,652 65,652
Senior Housing - 66,113 66,113
Road Construction Projects - 261,171 261,171
Golf Course Improvements - 5,572 5,572
Assigned:
Long Lake Fire Equipment - 566,379 566,379
Capital Equipment Purchases - 554,813 554,813
Police Equipment Purchases - 208,106 208,106
Future Construction Projects - 744,820 744,820
Community-Wide Projects - 876,273 876,273
Debt Service - 1,225 1,225
Unassigned 4,233,687 (178,573) 4,055,114
Total Fund Balance 4,308,487 6,730,389 11,038,876
Total Liabilities, Deferred Inflows of
Resources, and Fund Balance 6,474,586$ 6,950,745$ 13,425,331$
CITY OF ORONO
RECONCILIATION OF THE BALANCE SHEET TO THE
STATEMENT OF NET POSITION
GOVERNMENTAL ACTIVITIES
DECEMBER 31, 2015
See accompanying Notes to Basic Financial Statements.
(22)
Total Fund Balances for Governmental Funds 11,038,876$
Land 7,055,379$
Construction in Progress 881,371
Buildings and Building Improvements 9,133,280
Improvements Other than Buildings 2,255,085
Streets and Infrastructure 7,054,565
Equipment and Furniture 3,476,352
Total Capital Assets 29,856,032
Less: Accumulated Depreciation (5,817,111) 24,038,921
53,768
(120,556)
-
Net Pension Liability (3,701,933)
Deferred Inflows of Resources - Pensions (677,729)
Deferred Outflows of Resources - Pensions 783,881 (3,595,781)
Bonds Payable (9,610,000)
Unamortized Premiums (141,699)
Capital Lease Payable (11,812)
Other Postemployment Benefits (273,616)
Compensated Absence Payable (444,350) (10,481,477)
912,832
Total Net Position of Governmental Activities 21,846,583$
Total net position reported for governmental activities in the statement of net position is
different because:
Interest on long-term debt is not accrued in governmental funds, but rather is recognized
as an expenditure when due. Accrued interest for general obligation bonds is included in
the statement of net position.
Capital assets used in governmental funds are not financial resources and, therefore, are
not reported in the funds. Those assets consist of:
Internal service funds are used by management to charge the costs of employee benefits
and vehicle maintenance to individual funds. The assets and liabilities of the internal
service funds are included in governmental activities in the statement of net position.
The City’s net pension liability and related deferred inflows and deferred outflows are
recorded only on the Statement of Net Position. Balances at year end are:
Some of the City's receivables, including property taxes and special assessments, will be
collected after year-end, but are not available soon enough to pay for the current period's
expenditures and, therefore, are reported as deferred inflows of resources in the
governmental funds.
Long-term liabilities that pertain to governmental funds, including bonds payable, are not
due and payable in the current period and, therefore, are not reported as fund liabilities. All
liabilities - both current and long term - are reported in the statement of net position.
CITY OF ORONO
STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED DECEMBER 31, 2015
See accompanying Notes to Basic Financial Statements.
(23)
Other
General Governmental
Fund Funds Totals
REVENUE
Property Taxes 4,004,168$ 835,554$ 4,839,722$
Special Assessments - 70,349 70,349
Licenses and Permits 535,543 310,800 846,343
Intergovernmental Revenue 277,794 267,442 545,236
Fines and Forfeitures 102,627 32,127 134,754
Other Revenue:
Investment Earnings 69,288 63,916 133,204
User Fees 2,892,013 4,445 2,896,458
Rents and Refunds 4,950 - 4,950
Miscellaneous Revenue 50,496 9,421 59,917
Total Revenue 7,936,879 1,594,054 9,530,933
EXPENDITURES
Current:
General Government 1,224,264 60,800 1,285,064
Public Safety 4,904,328 1,789 4,906,117
Streets 496,239 - 496,239
Parks and Recreation 268,831 - 268,831
Capital Outlay - 2,114,343 2,114,343
Debt Service:
Principal Retirement - 1,010,000 1,010,000
Interest and Fiscal Charges - 331,317 331,317
Total Expenditures 6,893,662 3,518,249 10,411,911
EXCESS (DEFICIENCY) OF REVENUE OVER
(UNDER) EXPENDITURES 1,043,217 (1,924,195) (880,978)
OTHER FINANCE SOURCES (USES)
Transfers In - 1,451,397 1,451,397
Transfers Out (679,000) (452,188) (1,131,188)
Proceeds from Sale of Capital Assets 17,610 - 17,610
Total Other Finance Sources (Uses) (661,390) 999,209 337,819
NET CHANGE IN FUND BALANCES 381,827 (924,986) (543,159)
FUND BALANCES
Beginning of Year 3,926,660 7,655,375 11,582,035
End of Year 4,308,487$ 6,730,389$ 11,038,876$
CITY OF ORONO
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES
GOVERNMENTAL ACTIVITIES
YEAR ENDED DECEMBER 31, 2015
See accompanying Notes to Basic Financial Statements.
(24)
Net Change in Fund Balances-Total Governmental Funds (543,159)$
Capital Outlays - Improvement Costs (Net of Proceeds) 1,937,277$
Gain (Loss) on Disposal of Capital Assets 6,466
Proceeds from the Sale of Capital Assets (17,610)
Depreciation Expense (702,589) 1,223,544
Principal Payments for Capital Leases 5,562 5,562
Amortization of Bond Premium 14,234
Repayment of Bond Principal 1,010,000
Change in Accrued Interest Expense 21,837 1,046,071
Deferred Inflows of Resources - December 31, 2014 130,945
Deferred Inflows of Resources - December 31, 2015 53,768 (77,177)
(60,597)
(91,798)
(24,595)
Change in Net Position of Governmental Activities 1,477,851$
In the statement of activities, compensated absences and other postemployment benefits are
measured by the amounts earned during the year. In the governmental funds, however,
expenditures for these items are measured by the amount of financial resources used (essentially,
the amounts actually paid). During fiscal year 2015, compensated absence payable and other post
employment benefits payable changed.
Internal service funds are used by the City to charge the costs of insurance to individual funds. The
net revenue of the Internal Service Funds is reported with governmental activities.
Some capital asset additions are financed through capital leases. In governmental funds, a capital
lease arrangement is considered a source of financing, but in the statement of net position, the
lease obligation is reported as a liability.
Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures and proceeds from sale of capital
assets as revenues. However, in the statement of activities, assets are capitalized and the cost is
allocated over their estimated useful lives and reported as depreciation expense. This is the
amount by which depreciation exceeded capital outlays in the current period.
The governmental funds report bond proceeds as financing sources, while repayment of bond
principal is reported as an expenditure. In the statement of net position, however, issuing debt
increases long-term liabilities and does not affect the statement of activities and repayment of
principal reduces the liability. Interest is recognized as an expenditure in the governmental funds
when it is due. In the statement of activities, however, interest expense is recognized as it
accrues, regardless of when it is due. The net effect of these differences in the treatment of
general obligation bonds and related items is as follows:
Delinquent and certain other property taxes and special assessments receivable will be collected
subsequent to year-end, but are not available soon enough to pay for the current period’s
expenditures and, therefore, are reported as deferred inflows of resources and excluded from
revenues in the governmental funds.
Pension expenses in the governmental funds are measured by current year employee
contributions. Pension expenses on the Statement of Activities are measured by the change in net
pension liability and the related deferred inflows and outflows of resources.
CITY OF ORONO
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
DECEMBER 31, 2015
See accompanying Notes to Basic Financial Statements.
(25)
Governmental
Activities
Other
Water Sewer Storm Business-Type Internal
Operating Operating Water Activities Totals Service
ASSETS AND DEFERRED
OUTFLOWS OF RESOURCES
CURRENT ASSETS
Cash and Cash Equivalents 1,361,909$ 2,853,564$ 1,477,623$ 67,388$ 5,760,484$ 1,105,476$
Receivables:
Accounts Receivables (Net of Allowance) 111,628 338,161 48,501 38,257 536,547 -
Delinquent Special Assessments 175 28,626 - - 28,801 -
Special Assessments 73,906 357,470 - - 431,376 -
Prepaids 250 37,349 - 1,692 39,291 -
Inventory 7,071 - - - 7,071 -
Due from Other Governmental Units 98 2,635 - 15,095 17,828 -
Total Current Assets 1,555,037 3,617,805 1,526,124 122,432 6,821,398 1,105,476
CAPITAL ASSETS
Land and Land Improvements 62,195 16,654 6,368 - 85,217 -
Construction in Progress 736,298 13,949 82,932 - 833,179 -
Buildings and Improvements 737,362 32,968 - - 770,330 -
Equipment 91,092 517,514 177,077 43,138 828,821 -
Distribution/Collection System 4,949,918 17,255,678 1,188,253 - 23,393,849 -
Total 6,576,865 17,836,763 1,454,630 43,138 25,911,396 -
Less: Accumulated Depreciation (2,237,442) (6,718,812) (229,901) (4,314) (9,190,469) -
Net Capital Assets 4,339,423 11,117,951 1,224,729 38,824 16,720,927 -
Total Assets 5,894,460 14,735,756 2,750,853 161,256 23,542,325 1,105,476
DEFERRED OUTFLOWS OF RESOURCES
Deferred Outflows - Pensions 13,741 21,727 4,702 1,613 41,783 -
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND NET POSITION
CURRENT LIABILITIES
Accounts and Contracts Payable 45,269 16,165 68,769 - 130,203 -
Accrued Salaries Payable 5,434 8,444 1,717 - 15,595 -
Due to Other Funds - - - 13,714 13,714 -
Due to Other Governmental Units 11,037 11,054 - - 22,091 -
Deposits 7,000 - - - 7,000 -
Compensated Absences Payable 10,747 16,600 - - 27,347 -
Unearned Revenue 27,326 15,770 - - 43,096 -
Accrued Interest Payable 11,430 - - - 11,430 -
Current Maturities of Long-Term Debt 76,485 - - - 76,485 -
Total Current Liabilities 194,728 68,033 70,486 13,714 346,961 -
NONCURRENT LIABILITIES
Bonds Payable 1,138,557 - - - 1,138,557 -
Other Postemployment Benefits 9,671 14,425 3,265 - 27,361 -
Net Pension Liability 97,390 153,989 33,325 11,430 296,134 -
Compensated Absences Payable 1,323 4,154 - - 5,477 -
Total Noncurrent Liabilities 1,246,941 172,568 36,590 11,430 1,467,529 -
Total Liabilities 1,441,669 240,601 107,076 25,144 1,814,490 -
DEFERRED INFLOWS OF RESOURCES
Deferred Inflows - Pensions 14,654 23,171 5,014 1,720 44,559 -
NET POSITION
Net Investment in Capital Assets 3,124,381 11,117,951 1,224,729 38,824 15,505,885 -
Unrestricted 1,327,497 3,375,760 1,418,736 97,181 6,219,174 1,105,476
Total Net Position 4,451,878$ 14,493,711$ 2,643,465$ 136,005$ 21,725,059 1,105,476$
Some amounts reported for business-type activities in the statement of net position are different
because certain internal service fund assets and liabilities are included with business-type activities 192,644
21,917,703$
Business-Type Activities
CITY OF ORONO
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
PROPRIETARY FUNDS
YEAR ENDED DECEMBER 31, 2015
See accompanying Notes to Basic Financial Statements.
(26)
Governmental
Activities
Other
Water Sewer Storm Business-Type Internal
Operating Operating Water Activities Totals Service
OPERATING REVENUE
Sales and User Fees 492,947$ 1,258,081$ 252,042$ 196,292$ 2,199,362$ 243,569$
Other 10,998 26,440 3,545 1,537 42,520 21,939
Total Operating Revenue 503,945 1,284,521 255,587 197,829 2,241,882 265,508
OPERATING EXPENSES
Personnel Services 167,221 276,127 54,743 17,317 515,408 -
Professional Services 33,199 19,116 38,746 117,708 208,769 -
Operating and Maintenance Supplies 21,383 11,663 1,569 47 34,662 -
Utilities 69,161 30,539 - - 99,700 -
Depreciation 98,516 304,437 32,465 4,314 439,732 -
Maintenance and Repairs 85,709 98,222 19,095 4,032 207,058 -
Administrative Charges from the General Fund 15,923 32,000 16,000 - 63,923 -
Insurance 10,280 18,930 720 - 29,930 309,935
Other Expenses 41,988 537,237 409 5,026 584,660 -
Total Operating Expenses 543,380 1,328,271 163,747 148,444 2,183,842 309,935
OPERATING INCOME (LOSS)(39,435) (43,750) 91,840 49,385 58,040 (44,427)
NONOPERATING REVENUE (EXPENSES)
Water Tower Rental Fee 92,916 - - - 92,916 -
Connection Fee - 39,705 275,213 - 314,918 -
Special Assessments for Capital Purposes - - - - - -
Investment Earnings 18,632 30,984 14,154 592 64,362 11,048
Interest Expense (33,940) - - - (33,940) -
State Grant - - - 30,190 30,190 -
Miscellaneous Revenue 76 7,130 - 3,153 10,359 -
Total Nonoperating Revenue (Expenses) 77,684 77,819 289,367 33,935 478,805 11,048
INCOME (LOSS) BEFORE CONTRIBUTIONS
AND TRANSFERS 38,249 34,069 381,207 83,320 536,845 (33,379)
Capital Contributions - 16,767 - - 16,767 -
Transfers Out (158,000) (113,575) (48,634) - (320,209) -
CHANGES IN NET POSITION (119,751) (62,739) 332,573 83,320 233,403 (33,379)
NET POSITION
Beginning of Year 4,668,970 14,710,360 2,344,199 64,109 1,138,855
Prior Period Restatement, See Note 11 (97,341) (153,910) (33,307) (11,424) -
Beginning of Year, as Restated 4,571,629 14,556,450 2,310,892 52,685 1,138,855
End of Year 4,451,878$ 14,493,711$ 2,643,465$ 136,005$ 1,105,476$
Adjustment to Reflect the Consolidation of Internal Service Fund Activities Related to Enterprise Funds (8,783)
Change in Net Position of Business-Type Activities (page 20)224,620$
Business-Type Activities
CITY OF ORONO
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED DECEMBER 31, 2015
See accompanying Notes to Basic Financial Statements.
(27)
Governmental
Activities
Other
Water Sewer Storm Water
Enterprise Funds Total Internal Service
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Receipts from Customers 540,642$ 1,303,940$ 246,842$ 160,159$ 2,251,583$ 243,569$
Cash Paid to Suppliers (245,397) (737,414) (31,414) (127,529) (1,141,754) (199,903)
Cash Paid to Employees (160,671) (266,138) (54,454) (17,204) (498,467) -
Other Receipts 11,074 33,570 3,545 4,690 52,879 21,939
Net Cash Provided by Operating Activities 145,648 333,958 164,519 20,116 664,241 65,605
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Water Tower Rental Fees 92,916 - - - 92,916 -
Connection Fees Received - 39,705 275,213 - 314,918 -
Special Assessments for Capital Purposes - 16,767 - - 16,767 -
Acquisition of Capital Assets (701,333) (337,432) (79,561) - (1,118,326) -
Interest Paid on Bonds (24,736) - - - (24,736) -
Principal Payments on Bonds (85,000) - - - (85,000) -
Net Cash Provided (Used) by Capital and
Related Financing Activities (718,153) (280,960) 195,652 - (803,461) -
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received 18,632 30,984 14,154 592 64,362 11,048
CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES
Transfers Out (158,000) (113,575) (48,634) - (320,209) -
Cash Advance Received from Other Funds - - - 1,812 1,812 -
State Grant Received - - 30,190 30,190 -
Net Cash Provided (Used) by Non-Capital
Financing Activities (158,000) (113,575) (48,634) 32,002 (288,207) -
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (711,873) (29,593) 325,691 52,710 (363,065) 76,653
Cash and Cash Equivalents - Beginning of Year 2,073,782 2,883,157 1,151,932 14,678 6,123,549 1,028,823
CASH AND CASH EQUIVALENTS - END OF YEAR 1,361,909$ 2,853,564$ 1,477,623$ 67,388$ 5,760,484$ 1,105,476$
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
Operating Income (Loss) (39,435)$ (43,750)$ 91,840$ 49,385$ 58,040$ (44,427)$
Miscellaneous Other Receipts Added to Operating Income 76 7,130 - 3,153 10,359 -
Non-Cash Expenses Included in Net Income:
Depreciation 98,516 304,437 32,465 4,314 439,732 -
Change in Assets and Liabilities:
(Increase) Decrease in:
Accounts Receivable 20,348 43,283 (5,200) (21,038) 37,393 -
Prepaid Items 900 5,535 - (594) 5,841 110,032
Inventory 1,750 - - - 1,750 -
Due from Other Governmental Units 21 2,576 - (15,095) (12,498) -
Deferred Outflows of Resources (9,814) (15,517) (3,358) (1,152) (29,841) -
Increase (Decrease) in:
Accounts Payable 29,188 8,129 45,125 (122) 82,320 -
Accrued Salaries Payable 1,517 2,120 (451) - 3,186 -
Due to Other Governmental Units 408 (3,371) - - (2,963) -
Compensated Absences Payable 2,843 4,711 - - 7,554 -
Unearned Revenue 27,326 - - - 27,326 -
Other Postemployment Benefits 1,228 1,635 410 - 3,273 -
Net Pension Liability (3,878) (6,131) (1,326) (455) (11,790) -
Deferred Inflows of Resources 14,654 23,171 5,014 1,720 44,559 -
Net Cash Provided (Used) by Operating Activities 145,648$ 333,958$ 164,519$ 20,116$ 664,241$ 65,605$
Business-Type Activities - Enterprise Funds
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(28)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Organization
The City of Orono, Minnesota (the City) operates under the "Optional Plan A" form of
government as defined in Minnesota Statutes. Under this plan, the City Council,
composed of an elected mayor and four elected trustees or council members, exercises
legislative authority and determines all matters of policy. The City Administrator,
appointed by the City Council, is responsible for the proper administering of all affairs
relating to the City.
The financial statements and the accounting policies of the City conform to accounting
principles generally accepted in the United States of America as applicable to
governmental units.
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
unit. A component unit is a legally separate entity 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 Orono Housing and Redevelopment Authority (Orono HRA) is a legally separate
organization created in accordance with Minnesota Statute § 469.003. Its purpose is to
clear and redevelop blighted areas within the City and to provide adequate housing for
low and moderate income residents. The Orono HRA is fiscally dependent upon the City,
and its governing board consists of the City's mayor and council members. Therefore,
the Orono HRA has been reported as a blended component unit of the City, with its
funds reported as though they are funds of the City. The financial activity at this time is
limited to debt payments within the Orono HRA debt service funds, namely the public
facilities and project revenue bonds.
There are no other organizations that, when considered, would be included in the
financial statements as a component unit.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(29)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Government-Wide Financial Statements
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 normally are supported by taxes and intergovernmental revenues, are reported
separately from business-type activities, which rely to a significant extent on sales, fees,
and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a
given function or segment is offset by program revenues. Direct expenses are those that
are clearly identifiable with a specific function or segment. 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 levied. 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. The City applies restricted resources first
when an expense is incurred for which both restricted and unrestricted resources are
available. Depreciation expense can be specifically identified by function (see Note 4).
Interest on long-term debt is considered an indirect expense and is reported separately
on the statement of activities.
D. Change in Accounting Principle
During the fiscal year ended December 31, 2015, the City adopted GASB Statement
No. 68, Accounting and Financial Reporting for Pensions and the related GASB
Statement No. 71, Pension Transition for Contributions Made Subsequent to the
Measurement Date-an Amendment of GASB Statement No. 68. The primary objective of
these Statements is to improve accounting and financial reporting by state and local
governments for pensions. They also improve information provided by state and local
governmental employers about financial support for pensions that is provided by other
entities. See Note 11 for more detail of the effect of this change in accounting principle
on the financial statements.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(30)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
E. 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 non-major
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. 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 collected within
60 days after year-end.
Major revenue that is susceptible to accrual includes property taxes, intergovernmental
revenue, charges for services, and interest earned on investments. 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. 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.
Grants and similar items are recognized when all eligibility requirements imposed by the
provider have been met.
Expenditures are generally recorded when a liability is incurred, except for principal and
interest on long-term debt and compensated absences, which are recognized as
expenditures to the extent they have matured. Capital asset acquisitions are reported as
capital outlay expenditures in the governmental funds. Proceeds of long-term debt and
acquisitions under capital leases are reported as other financing sources.
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 non-operating 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 the Internal Service Funds are charges to customers for sales and
services. The operating expenses for the enterprise funds and Internal Service Funds
include the cost of sales and services, administrative expenses, and depreciation on
capital assets. All revenues and expenses not meeting this definition are reported as
non-operating revenues and expenses.
The Internal Service Funds are reported in the proprietary fund financial statements.
Because the principal user of internal services is the City's governmental activities, the
financial statements of the Internal Service Funds are consolidated into both the
governmental activities and business-type activities columns when presented in the
government-wide financial statements. The cost of these services is reported in the
appropriate functional activity.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(31)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
E. Fund Financial Statement Presentation (Continued)
Description of Funds
The City reports the following major governmental funds:
General Fund – This is the general operating fund of the City. It is used to account
for all financial resources except those required to be accounted for in another fund.
The City reports the following major enterprise funds:
Water Operating Fund – This fund is used to account for the provision of water
services to the residents of the City who have water service available.
Sewer Operating Fund – This fund is used to account for the provision of sewer
services to the residents of the City who have sanitary sewer service available.
Storm Water Fund – This fund is used to account for the charges for and the costs
of maintaining the City's storm water system.
The City’s proprietary funds also include the following:
Internal Service Funds – Insurance and Compensated Absences – These funds
are used to account for the insurance costs incurred by the City for general liability,
property, vehicle, workers' compensation, and other insurance and deductibles as
well as to account for the accrual of sick and vacation days that are earned by the
City’s employees. These funds are reimbursed through charges to the various
participating departments of the City.
F. Cash and Investments
Cash balances from all funds are combined and invested to the extent available in short-
term investments. Earnings from the pooled investments are allocated to the individual
funds based on the average monthly cash and investment balances of the respective
funds. 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 funds' portion in the government-wide cash and investment management
pool is considered to be cash equivalent.
Cash and investments held by trustee reflect balances held in segregated accounts for
specific purposes. Interest earned on these investments is allocated directly to those
accounts.
Short-term highly liquid debt instruments (including commercial paper, bankers'
acceptances, and U.S. treasury and agency obligations) purchased with a remaining
maturity of one year or less are reported at amortized cost. Other investments are
reported at fair value.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(32)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
G. Receivables
All miscellaneous accounts receivable are shown at net of an allowance for doubtful
accounts. Since the City is generally able to certify delinquent utility bills to the county for
collection as special assessments, no allowance for uncollectible accounts has been
provided on those receivables. The only receivables not expected to be fully collected
within one year are property taxes and special assessments receivable.
H. Property Taxes
Property tax levies are set by the City Council by December of each year, and certified
to the County Auditor for collection in the following year. In Minnesota, counties act as
collection agents for all property taxes.
A portion of the property taxes levied may be paid by the State of Minnesota through
various tax credits, which are included in intergovernmental revenue in the financial
statements.
The county spreads all levies over 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 several times a year. Taxes which remain unpaid at
December 31 are classified as delinquent taxes receivable.
I. Special Assessments
Special assessments represent the financing for public improvements paid for by the
benefiting property owners. These assessments are recorded as delinquent (levied but
unremitted) or deferred (certified but not yet levied) special assessments receivable.
J. Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and
are recorded as prepaid items in both government-wide and fund financial statements.
The City utilizes the consumption method when recording prepaid items.
K. Inventories
The City’s governmental funds utilize the consumption method for accounting for
inventory and all inventories of the City are stated at the lower of cost or market on the
first-in, first-out basis.
L. Interfund Receivables and Payables
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."
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(33)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
M. Capital Assets
Capital assets, which include property, buildings, improvements, equipment, and
infrastructure assets 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 fair market value at the date of donation. The City defines capital assets as
those with an initial, individual cost of $5,000 or more for government-wide and $5,000
for proprietary funds with an estimated useful life in excess of one year. 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. As allowed by accounting principles generally
accepted in the United States of America, the City has elected not to retroactively
capitalize the infrastructure of its governmental activities acquired prior to January 1,
2004.
Capital assets are recorded in the government-wide and proprietary fund financial
statements, but are not reported in the governmental fund financial statements. Interest
incurred during the construction phase of capital assets for business-type activities is
included as part of the capitalized value of the assets constructed. Capital assets are
depreciated using the straight-line method over their estimated useful lives. Land and
construction in progress are not depreciated. Useful lives vary from 15 to 50 years for
land improvements, buildings, and other improvements; 5 to 10 years for equipment; and
20 to 50 years for collection and distribution systems and other infrastructure.
N. Compensated Absences Payable
Certain city employees earn personal time off, vacation, compensation time, and sick
leave at various rates based on longevity. These compensated absences are paid to an
employee leaving in good standing, at their current rate of pay, with the exception of sick
leave in which one-half is paid to the departing employee. Compensated absences
payable are accounted for as long-term liabilities as described in the following section.
O. Long-Term Liabilities
In the government-wide and proprietary fund financial statements, long-term debt and
other long-term obligations are reported as liabilities. Bond premiums and discounts are
amortized over the life of the bonds using the straight-line method.
In the governmental fund financial statements, long-term debt and other long-term
obligations are not reported as liabilities. The face amount of debt issued is reported as
other financing sources. Premiums or discounts on debt issuances are reported as other
financing sources or uses, respectively. Issuance costs, whether or not withheld from the
actual debt proceeds received, are reported as debt service expenditures.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(34)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
P. Deferred Inflows of Resources
In addition to assets, the statements of financial position will sometimes report a
separate section for deferred outflows of resources. This separate financial statement
element represents a consumption of net position that applies to a future period(s) and
so will not be recognized as an outflow of resources (expense/expenditure) until that
time. The City has one type of item, deferred outflows related to pensions, which
qualifies for reporting in this category. See Note 8 for additional detail.
In addition to liabilities, the statements of financial position or balance sheets will
sometimes report a separate section for deferred inflows of resources. This separate
financial statement element represents an acquisition of net position that applies to
future periods and so will not be recognized as an inflow of resources (revenue) until that
time. The City has two types of items which qualify for reporting in this category. The
first, unavailable revenue, arises under a modified accrual basis of accounting and is
therefore reported only in the governmental funds balance sheet. The governmental
funds report unavailable revenue from three sources: property taxes, special
assessments, and amounts due from other governments not collected within 60 days of
year-end. These amounts are deferred and recognized as an inflow of resources in the
period the amounts become available. The City also reports deferred inflows related to
pensions on its statements of net position. See Note 8 for additional detail.
Q. Net Position/Fund Balance
Net position represents the difference between assets, deferred outflows of resources,
liabilities, and deferred inflows of resources in the government-wide and proprietary fund
financial statements. Net investment in capital assets consists of capital assets, net of
accumulated depreciation, reduced by the outstanding balance of any long-term debt
used to build or acquire the capital assets. Portions of net position are reported as
restricted when there are limitations imposed on their use through external restrictions
imposed by creditors, grantors, or laws or regulations of other governments.
In the fund financial statements, governmental funds report fund balances in the
classifications that disclose constraints for which amounts in those funds can be spent.
These classifications are as follows:
Nonspendable – portion of fund balances related to prepaids, inventories, long-term
receivables, and corpus on any permanent fund.
Restricted – funds are constrained from outside parties (statute, grantors, bond
agreements, etc.).
Committed – funds are established and modified by a resolution approved by the
City Council.
Assigned – consists of internally imposed constraints approved by the City Finance
Director. The City adopted a formal fund balance policy which gives authority to
assign fund balances to the Finance Director.
Unassigned – is the residual classification for the General Fund and also reflects the
negative residual amounts in other funds.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(35)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Q. Net Position/Fund Balance (Continued)
When an expenditure is incurred for purposes for which both restricted and unrestricted
fund balance is available, it is the City’s policy to use restricted first, then unrestricted
fund balance.
When an expenditure is incurred for purposes for which committed, assigned and
unassigned amounts are available, it is the City’s policy to use committed first, than
assigned, and finally unassigned amounts.
The City formally adopted a fund balance policy for the General Fund. The policy
establishes a year-end target unassigned fund balance of 45% of the fund’s annual
operating budget. Unassigned fund balance in excess of 50% will be transferred to the
Community Investment Construction Fund pursuant to Council approval.
R. Cash and Investments Held by Trustee
Cash and investments held by trustee represents restricted assets including cash and
cash equivalents and the related interest receivable whose use is limited by legal
requirements such as a bond indenture. Interest receivable is included within "accounts
and interest receivable."
S. Budgets and Budgetary Accounting
Each fall, after holding a meeting to obtain public comments, the City Council legally
adopts the General Fund and all of the special revenue funds' budgets, except the
Affordable Housing Fund, Lurton Park Fund, and Golf Course Improvements Fund, for
the following fiscal year beginning January 1. These budgets are adopted on a basis
consistent with accounting principles generally accepted in the United States of America.
The City has established budgetary control at the department level. City management
must request City Council approval before exceeding the budget at that level. City
management may transfer appropriations within the department level without City
Council approval. Appropriations lapse at year-end; however, the City Council may
approve the carryover of specific amounts. Encumbrance accounting is not used.
T. 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 coverages. 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
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 have not exceeded
insurance coverage in any of the past three fiscal years. There were no significant
reductions in insurance coverage in 2015.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(36)
NOTE 2 DEPOSITS AND INVESTMENTS
A. Components of Cash and Investments
Cash and investments at year-end consisted of the following:
Deposits (135,214)$
Investments 20,031,452
Cash on Hand 1,160
Total 19,897,398$
Cash and investments are presented in the financial statements as follows:
Statement of Net Position:
Cash and Investments 19,897,398$
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% 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.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(37)
NOTE 2 DEPOSITS AND INVESTMENTS (CONTINUED)
B. Deposits (Continued)
Custodial Credit Risk (Continued)
The City's investment policies further limit depositories to those located in the State of
Minnesota, and must have a minimum capital and surplus of $10,000,000 and a net
worth to asset ratio minimum of 5%, except for the City's main checking account at the
First National Bank of the Lakes, Navarre.
At year-end, the carrying amount of the City's deposits was ($135,214) while the balance
on the bank records was $145,752. At December 31, 2015, all deposits were fully
covered by federal depository insurance, surety bonds, or by collateral held by the City's
agent in the City's name.
C. Investments
The City has the following investments at year-end:
Total
Fair Value Less than 1 1-5 More than 5 Rating Agency
US Agencies:
Federal Home Loan 1,871,250$ -$ 1,122,525$ 748,725$ Aaa/AA+ Moody's/S&P
Federal National Mortgage 1,249,921 - 996,400 253,521 Aaa/AA+ Moody's/S&P
Negotiable Certificates of Deposit 10,831,079 2,731,557 7,112,297 987,225 N/R N/A
Municipal Bonds 554,040 - 554,040 - AA/BBB Moody's/S&P
Money Market 1,020,312 - - - Aa2/AA- Moody's/S&P
Federal Farm Credit Bank 694,600 - - 694,600 Aa2/AA- Moody's/S&P
MN Municipal Money Market (4M) 3,810,250 3,810,250 - - N/R N/A
20,031,452$ 6,541,807$ 9,785,262$ 2,684,071$
N/R indicates "not rated"
N/A indicates "not applicable"
Interest - Risk: Maturity in Years Credit Risk
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 typically limits its exposure by purchasing
insured or registered investments, or by the control of who holds the securities. City
investment policies require that security/broker/dealers be restricted to those regulated
by the Securities and Exchange Commission, have a minimum capital of $40,000,000
and may include "primary" dealers or regional dealers, and are located in Minnesota.
The City limits the amount of investments with a specific dealer to 30% of the investment
portfolio.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(38)
NOTE 2 DEPOSITS AND INVESTMENTS (CONTINUED)
C. Investments (Continued)
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 $10,000,000; that are a primary reporting dealer in U.S.
government securities to the Federal Reserve Bank of New York; or certain Minnesota
securities broker-dealers. The City's investment policies do not allow investing in the
following instruments:
1. Reverse repurchase agreements
2. Mortgage-backed securities, as defined in Minnesota Statute § 118A.04, Subd. 6
3. Future contracts
4. Options
5. Guaranteed investment contracts
Concentration Risk – This is the risk associated with investing a significant portion of
the City's investment (considered 5% or more) in the securities of a single issuer,
excluding U.S. guaranteed investments (such as treasuries), investment pools, and
mutual funds. The City's investment policies provide a guideline of limiting investments
to 35% of a specific type.
At December 31, 2015, the following is a list of investments which individually comprise
more than 5% of the City’s total investments:
Percent of
Total
Fair Value
Federal Home Loan 1,871,250$ 9.3%
Federal National Mortgage 1,249,921 6.2%
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(39)
NOTE 2 DEPOSITS AND INVESTMENTS (CONTINUED)
C. Investments (Continued)
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 also provides a
guideline that generally limits the duration of investments to a maturity of eight years,
and 20% of the portfolio to a specific maturity.
NOTE 3 INTERFUND TRANSFERS
A. Interfund Transfers
From Fund To Fund Amount Purpose
General Fund Improvement and Equipment
Capital Outlay
240,000$ Budgeted operating transfer for
capital equipment purchases
General Fund 2014 Improvement Bonds 150,000 Budgeted transfer for debt service
support
General Fund Pavement Management Plan 95,000 Budgeted transfer to fund the Baldur
Park Road reconstruction
General Fund Municipal State Aid 194,000 Budgeted transfer to fund the Stubbs
Bay Road (non-MSA) portion of the
Watertown Road Project
Community Investment 2010 GO Refunding Bond Debt
Fund
130,000 Budgeted transfer for debt service
support
Permanent Improvement
Revolving
2014 Improvement Bonds 321,000 Budgeted transfer for debt service
support
HRA 2003 Public Facility
Lease Revenue Bonds
2009 Refunding Bonds 1,188 Transfer to close out residual fund
equity to the 2009 refunding bonds
Water Operating 2008 Street Reconstruction
Bond
55,000 Budgeted transfer for debt service
support of the water fund portion of
the Casco Point Project
Water Operating 2014 Improvement Bonds 103,000 Budgeted transfer for debt service
support
Sewer Operating 2008 Street Reconstruction
Bond
100,000 Budgeted transfer for debt service
support of the sewer fund portion of
the Casco Point Project
Sewer Operating Pavement Management Plan 13,575 Budgeted transfer to fund sewer work
done in conjunction with the Baldur
Park Road project
Stormwater Operating Municipal State Aid 34,037 Budgeted transfer to fund stormwater
improvements of the Watertown
Road Project
Stormwater Operating Pavement Management Plan 14,597 Budgeted transfer to fund stormwater
work done in conjunction with the
Baldur Park Road project
1,451,397$
Transfers are used to move resources from the funds in which they are collected to the
funds where they are to be spent in accordance with statutory, budgetary, or contractual
requirements. Transfers to the non-major governmental funds include funding for debt
service, capital acquisitions, and improvements.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(40)
NOTE 4 CAPITAL ASSETS
A. Changes in Capital Assets Used in Governmental Activities
Beginning Ending
Balance Increases Decreases Balance
Governmental Activities:
Capital Assets, Not Being Depreciated:
Land 7,055,379$ -$ -$ 7,055,379$
Construction in progress 3,717,114 1,570,771 4,406,514 881,371
Total Capital Assets, Not Being Depreciated 10,772,493 1,570,771 4,406,514 7,936,750
Capital Assets, Being Depreciated:
Buildings and Building Improvements 6,099,130 3,034,150 - 9,133,280
Improvements Other than Buildings 1,605,085 650,000 - 2,255,085
Equipment and Furniture 3,276,323 357,792 157,763 3,476,352
Streets and Infrastructure 6,323,487 731,078 - 7,054,565
Total Capital Assets, Being Depreciated 17,304,025 4,773,020 157,763 21,919,282
Accumulated Depreciation for:
Buildings and Building Improvements 2,047,248 185,778 - 2,233,026
Improvements Other than Buildings 1,009,828 69,443 - 1,079,271
Equipment and Furniture 1,748,795 271,133 146,619 1,873,309
Streets and Infrastructure 455,270 176,235 - 631,505
Total Accumulated Depreciation 5,261,141 702,589 146,619 5,817,111
Total Capital Assets, Being Depreciated, Net 12,042,884 4,070,431 11,144 16,102,171
Governmental Activities Capital Assets, Net 22,815,377$ 5,641,202$ 4,417,658$ 24,038,921$
B. Changes in Capital Assets Used in Business-Type Activities
Beginning Ending
Balance Increases Decreases Balance
Business-Type Activities:
Capital Assets, Not Being Depreciated:
Land 71,706$ -$ -$ 71,706$
Construction in Progress 519,155 1,118,325 804,301 833,179
Total Capital Assets, Not Being Depreciated 590,861 1,118,325 804,301 904,885
Capital Assets, Being Depreciated:
Land Improvements 13,511 - - 13,511
Buildings and Building Improvements 770,330 - - 770,330
Equipment and Furniture 785,683 43,138 - 828,821
Distribution/Collection System 22,632,685 761,164 - 23,393,849
Total Capital Assets, Being Depreciated 24,202,209 804,302 - 25,006,511
Accumulated Depreciation for:
Land Improvements 4,863 253 - 5,116
Buildings and Building Improvements 298,719 34,741 - 333,460
Equipment and Furniture 442,723 42,031 - 484,754
Distribution/Collection System 8,004,432 362,707 - 8,367,139
Total Accumulated Depreciation 8,750,737 439,732 - 9,190,469
Total Capital Assets, Being Depreciated, Net 15,451,472 364,570 - 15,816,042
Business-Type Activities Capital Assets, Net 16,042,333$ 1,482,895$ 804,301$ 16,720,927$
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(41)
NOTE 4 CAPITAL ASSETS (CONTINUED)
C. Depreciation Expense by Function
Governmental Activities:
General Government 179,675$
Public Safety 220,918
Streets 256,286
Parks and Recreation 45,710
Total Depreciation Expense,
Governmental Activities 702,589$
Business-Type Activities:
Water Operating 98,516$
Sewer Operating 304,437
Storm Water 32,465
Cable Television 4,314
Total Depreciation Expense,
Business-Type Activities 439,732$
NOTE 5 LONG-TERM LIABILITIES
A. Components of, and Changes in Long-Term Liabilities
Beginning End of Due Within
of Year Additions Retirements Year One Year
Governmental Activities:
General Obligation Bonds 10,620,000$ -$ (1,010,000)$ 9,610,000$ 1,080,000$
Less Unamortized Amounts:
For Issuance Premiums 155,933 - (14,234) 141,699 14,234
Total Bonds Payable 10,775,933 - (1,024,234) 9,751,699 1,094,234
Capital Lease 17,374 - (5,562) 11,812 5,778
Compensated Absences 427,923 324,896 (308,469) 444,350 320,000
Net Pension Liability 3,723,015 675,226 (696,308) 3,701,933 -
Other Postemployment Benefits 229,446 105,692 (61,522) 273,616 -
Total Governmental Activities 11,450,676 430,588 (1,399,787) 14,183,410 1,420,012
Business-Type Activities:
General Obligation Bonds 1,280,000 - (85,000) 1,195,000 75,000
Less Unamortized Amounts:
For Issuance Premium 22,268 - (2,227) 20,041 1,485
Compensated Absences 25,270 26,756 (19,202) 32,824 25,000
Net Pension Liability 307,923 52,577 (64,366) 296,134 -
Other Postemployment Benefits 24,088 7,829 (4,556) 27,361 -
Total Business-Type Activities 1,351,626 87,162 (175,351) 1,571,360 101,485
Total Debt 12,802,302$ 517,750$ (1,575,138)$ 15,754,770$ 1,521,497$
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(42)
NOTE 5 LONG-TERM LIABILITIES (CONTINUED)
B. Bonds Payable
Description Original Issue Interest Rate Issue Date
Final Maturity
Date
Balance -
End of Year
Governmental Activities:
General Obligation Bonds Payable:
Street Reconstruction Bonds of 2008A 4,500,000$ 3.00-3.80% 03/27/08 02/01/23 3,320,000$
Improvement Refunding Bonds of 2009A 1,120,000 2.00-3.00% 03/19/09 02/01/16 75,000
Government Obligation Bonds of 2010A 4,315,000 3.00-3.75% 12/30/10 02/01/26 2,430,000
General Obligation Bonds of 2014A 5,275,000 2.00-3.00% 06/19/14 02/01/29 3,785,000
Total General Obligation Bonds Payable 9,610,000
Unamortized Bond Premium 141,699
Total Governmental Activities Bonds Payable 9,751,699$
Business-Type Activities:
G.O. Revenue Bonds:
General Obligation Bonds of 2014A 5,275,000$ 2.00-3.00% 06/19/14 02/01/29 1,195,000$
Unamortized Bond Premium 20,041
Total Business-Type Activities Bonds Payable 1,215,041$
General Obligation Bonds – These bonds were issued to finance various
improvements and will be repaid from taxes and special assessments.
Minimum annual principal and interest payments required to retire general obligation
bonds are as follows:
Years Principal Interest
2016 1,080,000$ 274,153$
2017 825,000 248,341
2018 660,000 228,388
2019 885,000 205,548
2020 925,000 177,609
2021-2025 3,920,000 458,987
2026-2029 1,315,000 65,881
Totals 9,610,000$ 1,658,907$
Bonds Payable
Governmental Activities
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(43)
NOTE 5 LONG-TERM LIABILITIES (CONTINUED)
B. Bonds Payable (Continued)
Years Principal Interest
2016 75,000$ 26,681$
2017 75,000 25,181
2018 80,000 23,631
2019 80,000 22,031
2020 80,000 20,431
2021-2025 425,000 76,553
2026-2029 380,000 22,075
Totals 1,195,000$ 216,583$
Bonds Payable
Business-Type Activities
C. Capital Leases
In November 2014, the City entered into a capital lease to lease two copy machines from
Advanced Imaging Solutions. The term of the lease is 36 months and extends to the end
of fiscal year 2017. The leased assets were capitalized in the City’s fixed assets for
$17,374 and accumulated depreciation as of December 31, 2015 was $6,274. The City’s
future minimum payments on the capital lease are as follows:
Years Payments
2016 6,155$
2017 6,155
Total Lease Payments 12,310
Less: Interest Portion (498)
Present Value of Lease Payments 11,812$
D. Compensated Absences
Liabilities for personal time off, vacation, compensation time and sick leave will be paid
by the General Fund and proprietary funds as appropriate.
E. Ultimate Responsibility for Debt
Long-term liability is backed by the full faith and credit of the City except the project
revenue bonds.
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. 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. Original obligations totaled $800,000. It is not practical
to determine the outstanding balance of the conduit debt at year-end.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(44)
NOTE 6 OTHER POSTEMPLOYMENT BENEFITS
At December 31, 2009, the City adopted GASB Statement No. 45, Accounting and
Financial Reporting by Employers for Postemployment Benefits Other than Pensions. The
City engaged an actuary to determine the City’s liability for postemployment healthcare
benefits other than pensions as of January 1, 2014.
A. Plan Description
The City provides benefits for retirees as required by Minnesota Statute §471.61
subdivision 2b. Active employees, who retire from the City when over age 50 and with 20
years of service, may continue coverage with respect to both themselves and their
eligible dependent(s) under the City’s health benefits program until age 65. Pursuant to
the provisions of the plan, retirees are required to pay the total premium cost. As of
December 31, 2015 there were approximately 53 active participants and 9 retired
participants receiving benefits from the City’s health plans.
B. Funding Policy
The City funds its OPEB obligation on a pay as you go basis. For fiscal year 2015, the
City contributed $66,078 to the plan. For governmental activities, other postemployment
benefits are generally liquidated through the General Fund.
C. Annual OPEB Cost and Net OPEB Obligation
The City’s annual other postemployment benefit (OPEB) cost (expense) is calculated
based on the annual required contribution (ARC), an amount actuarially determined in
accordance with the parameters of GASB Statement 45. The ARC represents a level of
funding that, if paid on an ongoing basis, is projected to cover normal cost each year and
amortize any unfunded actuarial liabilities over a period not to exceed 30 years. The
following table shows the components of the City’s annual OPEB cost for the year, the
amount actually paid from the plan, and changes in the City’s net OPEB obligation.
Annual Required Contribution 111,432$
Interest on Net OPEB Obligation 12,972
Adjustment to Annual Required Contribution (10,883)
Annual OPEB Cost (Expense) 113,521
Contributions Made (66,078)
Increase in Net OPEB Obligation 47,443
Net OPEB Obligation - Beginning of Year 253,534
Net OPEB Obligation - End of Year 300,977$
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(45)
NOTE 6 OTHER POSTEMPLOYMENT BENEFITS (CONTINUED)
C. Annual OPEB Cost and Net OPEB Obligation (Continued)
The City’s annual OPEB cost, the percentage of the annual OPEB cost contributed to
the plan, and the net OPEB obligation for 2015:
Percentage
Fiscal Annual of Annual Net
Year OPEB OPEB Cost OPEB
Ended Cost Contributed Obligation
12/31/2015 113,521$ 58.2% 300,977$
12/31/2014 68,725 63.7% 253,534
12/31/2013 68,841 44.8% 228,591
D. Funded Status and Funding Progress
As of January 1, 2014, the most recent actuarial valuation date, the City’s unfunded
actuarial accrued liability (UAAL) was $831,138. The annual payroll for active employees
covered by the plan in the actuarial valuation was $3,445,420 for a ratio of UAAL to
covered payroll of 24.1%.
Actuarial valuations of an ongoing plan involve estimates of the value of reported
amounts and assumptions about the probability of occurrence of events far into the
future. Examples include assumptions about future employment, mortality, and
healthcare cost trends. Amounts determined regarding the funded status of the plan and
the annual required contributions of the employer are subject to continual revision as
actual results are compared with past expectations and new estimates are made about
the future. The schedule of funding progress, presented as required supplementary
information following the notes to the financial statements, presents multiyear trend
information about whether the actuarial value of plan assets is increasing or decreasing
over time relative to the actuarial accrued liabilities for benefits.
E. Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan
(the plan as understood by the employer and plan members) and include the types of
benefits provided at the time of each valuation and the historical pattern of sharing of
benefit costs between the employer and plan members to that point. The actuarial
methods and assumptions used include techniques that are designed to reduce the
effects of short-term volatility in actuarial accrued liabilities and the actuarial value of
assets, consistent with the long-term perspective of the calculations.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(46)
NOTE 6 OTHER POSTEMPLOYMENT BENEFITS (CONTINUED)
E. Actuarial Methods and Assumptions (Continued)
In the January 1, 2014, actuarial valuation, the projected unit credit actuarial cost
method was used. The actuarial assumptions included a 4.5% investment rate of return
(net of administrative expenses), which the rate of the expected long-term investment
returns on the employer’s own investments calculated based on the funded level of the
plan at the valuation date. The initial healthcare trend rate was 9%, reduced by
decrements to an ultimate rate of 5% after twelve years. The rate includes a 3% inflation
rate. The UAAL is being amortized as a level percentage of projected payrolls on an
open basis. The remaining amortization period at December 31, 2015 was not to exceed
30 years.
NOTE 7 FLEXIBLE BENEFIT PLAN
The City offers a flexible benefit plan (the Plan). The Plan is a "cafeteria plan" under §125
of the Internal Revenue Code. All employees who meet the eligibility requirements may
participate in the Plan. To be eligible, an employee must be at least 20 years of age and be
regularly scheduled to work more than 20 hours per week.
Eligible employees can elect to participate by contributing pre-tax dollars withheld from
payroll checks to the Plan for healthcare and dependent care benefits. Payments are made
from the Plan to participating employees upon submitting a request for reimbursement of
eligible expenses actually incurred by the participant.
All assets of the Plan are held and administered by an independent contract administrator
for child care and medical expense reimbursements, and by the City for health insurance
premiums. All activity of the Plan is included in the financial statements as part of the
General Fund and enterprise funds as employee benefits.
All property of the Plan and income attributable to that property is solely the property of the
City, subject to the claims of the City's general creditors. Participants' rights under the Plan
are equal to those of general creditors of the City in an amount equal to the eligible
healthcare and dependent care expenses incurred by the participants. The City believes it
is unlikely that it will use the assets to satisfy the claims of general creditors in the future.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(47)
NOTE 8 DEFINED BENEFIT PENSION PLANS – STATE-WIDE
A. Plan Description
The City of Orono participates in the following cost-sharing multiple-employer defined
benefit pension plans administered by the Public Employees Retirement Association of
Minnesota (PERA). PERA’s defined-benefit pension plans are established and
administered in accordance with Minnesota Statutes, Chapters 353 and 356. PERA’s
defined-benefit pension plans are tax qualified plans under Section 401 (a) of the
Internal Revenue Code.
1. General Employees Retirement Fund (GERF)
All full-time and certain part-time employees of the City are covered by the General
Employees Retirement Fund (GERF). GERF members belong to either the
Coordinated Plan or the Basic Plan. Coordinated Plan members are covered by
Social Security and Basic Plan members are not. The Basic Plan was closed to new
members in 1967. All new members must participate in the Coordinated Plan.
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 a local relief association that elected to merge with and transfer assets
and administration to PERA.
B. Benefits Provided
PERA provides retirement, disability, and death benefits. Benefit provisions are
established by state statute and can only be modified by the state legislature.
Benefit increases are provided to benefit recipients each January. Increases are related
to the funding ratio of the plan. Members in plans that are at least 90 percent funded for
two consecutive years are given 2.5% increases. Members in plans that have not
exceeded 90% funded, or have fallen below 80%, are given 1% increases.
The benefit provisions stated in the following paragraphs of this section are current
provisions and apply to active plan participants. Vested, terminated employees who are
entitled to benefits but are not receiving them yet are bound by the provisions in effect at
the time they last terminated their public service.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(48)
NOTE 8 DEFINED BENEFIT PENSION PLANS – STATE-WIDE (CONTINUED)
B. Benefits Provided (Continued)
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 PERA’s Coordinated and Basic Plan
members. The retiring member receives the higher of a step-rate benefit accrual
formula (Method 1) or a level accrual formula (Method 2). Under Method 1, the
annuity accrual rate for a Basic Plan member is 2.2% of average salary for each of
the first ten years of service and 2.7% for each remaining year. The annuity accrual
rate for a Coordinated Plan member is 1.2 percent of average salary for each of the
first ten years and 1.7% for each remaining year. Under Method 2, the annuity
accrual rate is 2.7% of average salary for Basic Plan members and 1.7% for
Coordinated Plan members for each year of service. For members hired prior to
July 1, 1989, a full annuity is available when age plus years of service equal 90 and
normal retirement age is 65. For members hired on or after July 1, 1989, normal
retirement age is the age for unreduced Social Security benefits capped at 66.
Disability benefits are available for vested members and are based upon years of
service and average high-five salary.
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% after five years up to 100% after ten years
of credited service. Benefits for PEPFF members first hired after June 30, 2014, vest
on a prorated basis from 50% after ten years up to 100% after twenty years of
credited service. The annuity accrual rate is 3% of average salary for each year of
service. For PEPFF who were first hired prior to July 1, 1989, a full annuity is
available when age plus years of service equal at least 90.
C. 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
Basic Plan members and Coordinated Plan members were required to contribute
9.1% and 6.50%, respectively, of their annual covered salary in calendar year 2015.
The City was required to contribute 11.78% of pay for Basic Plan members and
7.50% for Coordinated Plan members in calendar year 2015. The City contributions
to the GERF for the year ended December 31, 2015, were $123,284. The City
contributions were equal to the required contributions as set by state statute.
2. PEPFF Contributions
Plan members were required to contribute 10.8% of their annual covered salary in
calendar year 2015. The City was required to contribute 16.20% of pay for PEPFF
members in calendar year 2015. The City contributions to the PEPFF for the year
ended December 31, 2015, were $342,006. The City contributions were equal to the
required contributions as set by state statute.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(49)
NOTE 8 DEFINED BENEFIT PENSION PLANS – STATE-WIDE (CONTINUED)
D. Pension Costs
1. GERF Pension Costs
At December 31, 2015, the City reported a liability of $1,373,368 for its proportionate
share of the GERF’s net pension liability. The net pension liability was measured as
of June 30, 2015, and the total pension liability used to calculate the net pension
liability was determined by an actuarial valuation as of that date. The City’s
proportion of the net pension liability was based on the City’s contributions received
by PERA during the measurement period for employer payroll paid dates from July 1,
2014, through June 30, 2015, relative to the total employer contributions received
from all of PERA’s participating employers. At June 30, 2015, the City’s proportion
was .0265%
For the year ended December 31, 2015, the City recognized pension expense of
$137,266 for its proportionate share of the GERF’s pension expense.
At December 31, 2015, the City reported its proportionate share of the GERF’s
deferred outflows of resources and deferred inflows of resources related to pensions
from the following sources:
Description
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Differences Between Expected and Actual
Economic Experience -$ 69,241$
Changes in Actuarial Assumptions - -
Net Difference Between Projected and Actual
Earnings on Pension Plan Investments 130,010 -
Changes in Proportion and Differences
Between City Contributions and
Proportionate Share of Contributions - 137,402
City Contributions Subsequent to the
Measurement Date 63,772 -
Total 193,782$ 206,643$
A total of $63,772 reported as deferred outflows of resources related to pensions
resulting from City contributions subsequent to the measurement date will be
recognized as a reduction of the net pension liability in the year ending
December 31, 2016. Other amounts reported as deferred outflows and inflows of
resources related to pensions will be recognized in pension expense as follows:
Year Ended December 31
Pension Expenses
Amount
2016 (36,378)$
2017 (36,378)
2018 (36,378)
2019 32,501
2020 -
Thereafter -
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(50)
NOTE 8 DEFINED BENEFIT PENSION PLANS – STATE-WIDE (CONTINUED)
D. Pension Costs (Continued)
2. PEPFF Pension Costs
At December 31, 2015, the City reported a liability of $2,624,701 for its proportionate
share of the PEPFF’s net pension liability. The net pension liability was measured as
of June 30, 2015, and the total pension liability used to calculate the net pension
liability was determined by an actuarial valuation as of that date. The City’s
proportion of the net pension liability was based on the City’s contributions received
by PERA during the measurement period for employer payroll paid dates from July 1,
2014, through June 30, 2015, relative to the total employer contributions received
from all of PERA’s participating employers. At June 30, 2015, the City’s proportion
was .231%.
For the year ended December 31, 2015, the City recognized pension expense of
$434,297 for its proportionate share of the PEPFF’s pension expense. The City also
recognized $20,790 for the year ended December 31, 2015, as pension expense
(and grant revenue) for its proportionate share of the State of Minnesota’s on-behalf
contributions to the PEPFF. Legislation passed in 2013 required the State of
Minnesota to begin contributing $9 million to the PEPFF each year, starting in fiscal
year 2014.
At December 31, 2015, the City reported its proportionate share of the PEPFF’s
deferred outflows of resources and deferred inflows of resources related to pensions
from the following sources:
Description
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Differences Between Expected and Actual
Economic Experience -$ 425,641$
Changes in Actuarial Assumptions - -
Net Difference Between Projected and Actual
Earnings on Pension Plan Investments 457,311 -
Changes in Proportion and Differences
Between City Contributions and
Proportionate Share of Contributions - 90,003
City Contributions Subsequent to the
Measurement Date 174,573 -
Total 631,884$ 515,644$
A total of $174,573 reported as deferred outflows of resources related to pensions
resulting from City contributions subsequent to the measurement date will be
recognized as a reduction of the net pension liability in the year ended December 31,
2016. Other amounts reported as deferred outflows and inflows of resources related
to pensions will be recognized in pension expense as follows:
Year Ended December 30
Pension Expenses
Amount
2016 11,199$
2017 11,199
2018 11,199
2019 11,199
2020 (103,129)
Thereafter -
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(51)
NOTE 8 DEFINED BENEFIT PENSION PLANS – STATE-WIDE (CONTINUED)
E. Actuarial Assumptions
The total pension liability in the June 30, 2015, actuarial valuation was determined using
the following actuarial assumptions:
Inflation 2.75% per year
Active Member Payroll Growth 3.50% per year
Investment Rate of Return 7.90%
Salary increases were based on a service-related table. Mortality rates for active
members, retirees, survivors, and disabilitants were based on RP-2000 tables for males
or females, as appropriate, with slight adjustments. Benefit increases for retirees are
assumed to be 1% effective every January 1st through 2026 and 2.5% thereafter.
Actuarial assumptions used in the June 30, 2015, valuation were based on the results of
actuarial experience studies. The experience study in the GERF was for the period
July 1, 2004, through June 30, 2008, with an update of economic assumptions in 2014.
Experience studies have not been prepared for PERA’s other plans, but assumptions
are reviewed annually.
The long-term expected rate of return on pension plan investments is 7.9%. The State
Board of Investment, which manages the investments of PERA, prepares an analysis of
the reasonableness of the long-term expected rate of return on a regular basis 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
arithmetic real rates of return for each major asset class are summarized below:
Asset Class Target Allocation
Long-Term Expected
Real Rate of Return
Domestic Equity 45% 5.50%
International Equity 15% 6.00%
Bonds 18% 1.45%
Alternative Assets 20% 6.40%
Cash 2% 0.50%
Totals 100%
F. Discount Rate
The discount rate used to measure the total pension liability was 7.9%. The projection of
cash flows used to determine the discount rate assumed that employee and employer
contributions will be made at the rate specified in statute. Based on that assumption,
each of the pension plan’s fiduciary net position was projected to be available to make
all projected future benefit payments of current active and inactive employees.
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.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(52)
NOTE 8 DEFINED BENEFIT PENSION PLANS – STATE-WIDE (CONTINUED)
G. Pension Liability Sensitivity
The following presents the Town’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 Town’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:
Description
1% Decrease in
Discount Rate (6.90%)
Current Discount Rate
(7.90%)
1% Increase in
Discount Rate (8.90%)
City’s Proportionate Share of the GERF Net
Pension Liability 2,159,422$ 1,373,368$ 724,207$
City’s Proportionate Share of the PEPFF Net
Pension Liability 5,115,569 2,624,701 566,809
H. 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; by writing to PERA at 60 Empire Drive #200, St. Paul, Minnesota,
55103-2088; or by calling (651) 296-7460 or 1-800-652-9026.
NOTE 9 FUND BALANCES
Certain portions of fund balance are restricted to provide for funding on certain long-term
liabilities or as required by other outside parties. Restricted, Committed and Assigned fund
balances at December 31, 2015 are as follows:
A. Restricted for Debt Service – This represents amounts which are restricted for future
debt payments.
B. Restricted for Parkland Acquisitions and Improvements – Represents amounts
which are received through park dedication fees and are restricted for parkland
acquisitions and improvements.
C. Restricted for Drug and Alcohol Law Enforcement – Represents amounts received
from the State of Minnesota’s Drug and Alcohol Task Force which are restricted for drug
and alcohol related law enforcement.
D. Restricted for Home Buyer Purchase Assistance – Represents amounts assigned for
various home buyer assistance programs.
E. Restricted for Lurton Park Development and Maintenance – Represents amounts
restricted for the development and maintenance of Lurton Park as a stipulation of the
land donation to the City.
F. Restricted for Senior Housing – Represents amounts related to Tax Increment
Financing District 1-1 and which are restricted to provide housing opportunities for
seniors within the City. Its funding source is the property taxes on the captured value.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(53)
NOTE 9 FUND BALANCES (CONTINUED)
G. Restricted for Road Construction Projects – Represents amounts which are
restricted for road construction projects per the related bond issuance agreement.
H. Restricted for Golf Course Improvements – Represents amounts which are restricted
for future golf course improvements.
I. Assigned for Long Lake Fire Equipment – Represents amounts which are assigned
by the City for the purchase of fire equipment.
J. Assigned for Capital Equipment Purchases – Represents amounts which are
assigned by the City to finance future capital equipment purchases.
K. Assigned for Police Equipment Purchases – Represents amounts which are
assigned by the City to finance future police equipment purchases.
L. Assigned for Future Construction Projects – Represents amounts which are
assigned by the City to finance future construction projects.
M. Assigned for Community-wide Projects – Represents amounts which are assigned by
the City for community-wide projects.
N. Assigned for Debt Service – Represents amounts which are assigned by the City for
future debt service payments.
NOTE 10 COMMITMENTS AND CONTINGENCIES
A. Federal and State Revenue
Amounts recorded or receivable from 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.
B. Conditional State Grant
In 2005, as a part of the City’s acquisition of Big Island Park, the City was awarded a
grant from the State of Minnesota in the amount of $2,000,000. This grant is repayable
to the state if the property is not maintained for low-impact recreation and conservation
use.
C. Litigation
The City attorney has indicated that existing and pending lawsuits, claims and other
actions in which the City is a defendant are either covered by insurance; of an immaterial
amount; or, in the judgment of the City attorney, remotely recoverable by plaintiffs.
CITY OF ORONO
NOTES TO BASIC FINANCIAL STATEMENTS
DECEMBER 31, 2015
(54)
NOTE 10 COMMITMENTS AND CONTINGENCIES (CONTINUED)
D. Police Services Contracts
As of December 31, 2015, the City of Orono had several contracts to provide police
services to neighboring cities. The most significant of those was a contract with the City
of Mound, which the City entered into as of January 1, 2013 and which extends ten
years to December 31, 2022. The contract also included annual payments from the City
of Mound starting at $1,545,000 in 2013 and increasing between 1%-5% each year
through the end of the contract. The contract also called for the City of Orono to hire
previous Mound police officers as Orono employees to provide for the additional staffing
needed and to recognize their years of service with Mound in determining compensation
and benefits.
The City also has a contract with the cities of Minnetonka Beach and Spring Park to
furnish law enforcement services to each respective city. The original contract term
ended December 31, 2012 and includes the option to verbally extend it each year for an
additional one-year period. The contract has been extended each year through 2016.
E. Fire Services Contract
As of year-end, the City had committed to purchasing fire protection services from the
City of Wayzata for fiscal year 2016. The annual fee is determined by the percentage of
total calls which are in the Orono service area for the preceding three years and is
expected to be similar to the 2015 fee of $383,856.
NOTE 11 CHANGE IN ACCOUNTING PRINCIPLE
During the fiscal year ended December 31, 2015, the City adopted GASB Statement No.
68, Accounting and Financial Reporting for Pensions, and the related Statement No. 71. As
a result, the City’s net position as of December 31, 2014 has been restated to reflect the
recognition of the city’s proportionate share of the Public Employees’ Retirement
Association of Minnesota General Employees’ Retirement Fund’s (GERF) and Public
Employees’ Police and Fire Fund’s (PEPFF) net pension liability.
Governmental
Activities
Business-Type
Activities
Net Position, December 31, 2014, as Previously Reported 23,872,715$ 21,989,066$
Cumulative Effect of Application of GASB 68, Net Pension Liability (3,723,015) (307,923)
Cumulative Effect of Application of GASB 71, Deferred Outflow of
Resources for City Contributions Made to the Plan From July 1, 2014
to December 31, 2014 219,032 11,941
Net Position, December 31, 2014, as Restated 20,368,732$ 21,693,084$
REQUIRED SUPPLEMENTARY INFORMATION
CITY OF ORONO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES
GENERAL FUND – BUDGET TO ACTUAL (GAAP BASIS)
YEAR ENDED DECEMBER 31, 2015
See accompanying Note to Required Supplementary Information.
(55)
Over (Under)
Original Final Actual Final Budget
REVENUE
Property Taxes 4,016,500$ 4,016,500$ 4,004,168$ (12,332)$
Licenses and Permits 415,950 415,950 535,543 119,593
Intergovernmental Revenue 217,220 217,220 277,794 60,574
Fines and Forfeits 145,500 145,500 102,627 (42,873)
Other Revenue:
Investment Earnings 35,500 35,500 69,288 33,788
User Fees 2,707,800 2,707,800 2,892,013 184,213
Rents and Refunds 5,400 5,400 4,950 (450)
Miscellaneous Revenue 16,000 16,000 50,496 34,496
Total Revenue 7,559,870 7,559,870 7,936,879 377,009
EXPENDITURES
General Government:
Administration 452,052 452,440 400,847 (51,593)
Elections 23,175 23,175 316 (22,859)
Assessing 160,000 160,000 166,074 6,074
Finance 318,615 318,620 307,892 (10,728)
Legal 97,500 97,500 96,582 (918)
Human Services 9,500 12,400 11,997 (403)
Central Services 239,050 239,050 240,556 1,506
Total General Government 1,299,892 1,303,185 1,224,264 (78,921)
Public Safety:
Police 4,042,099 4,042,105 3,849,538 (192,567)
Fire 390,000 387,000 383,856 (3,144)
Inspection and Zoning 688,990 689,000 670,934 (18,066)
Total Public Safety 5,121,089 5,118,105 4,904,328 (213,777)
Streets:
Other 501,002 554,412 496,239 (58,173)
Parks and Recreation:
Golf Course 159,377 159,375 159,456 81
Other 108,506 105,600 109,375 3,775
Total Parks and Recreation 267,883 264,975 268,831 3,856
Total Expenditures 7,189,866 7,240,677 6,893,662 (347,015)
EXCESS OF REVENUE OVER
EXPENDITURES 370,004 319,193 1,043,217 724,024
OTHER FINANCE SOURCES (USES)
Transfers Out (390,000) (390,000) (679,000) (289,000)
Proceeds from Sale of Capital Assets 20,000 20,000 17,610 (2,390)
Total Other Finance Sources (Uses) (370,000) (370,000) (661,390) (291,390)
NET CHANGE IN FUND BALANCES 4$ (50,807)$ 381,827 432,634$
FUND BALANCES
Beginning of Year 3,926,660
End of Year 4,308,487$
Budgeted Amounts
CITY OF ORONO
NOTE TO REQUIRED SUPPLEMENTARY INFORMATION
DECEMBER 31, 2015
(56)
Actual in
Final Excess of
Budget Actual Budget
General Fund:
General Government:
Assessing 160,000$ 166,074$ 6,074$
Central Services 239,050 240,556 1,506
Parks and Recreation:
Golf Course 159,375 159,456 81
Other 105,600 109,375 3,775
The amounts above required minor budget adjustments during the year. Once the final bills for the year
were accounted for the adjustments were slightly less than required. The overall expenditure budget
was under budget for the year.
CITY OF ORONO
SCHEDULE OF FUNDING PROGRESS FOR POSTEMPLOYMENT BENEFIT PLAN
DECEMBER 31, 2015
(57)
Actuarial UAAL as a
Actuarial Accrued Percentage
Actuarial Value of Liability Unfunded Funded Covered of Covered
Valuation Assets (AAL) AAL Ratio Payroll Payroll
Date (a) (b) (b-a) (a/b) (c ) ((b-a)/c)
1/1/2014 -$ 831,138$ 831,138$ - 3,445,420$ 24.1%
1/1/2012 - 682,483 682,483 - 2,700,013 25.3%
1/1/2010 - 721,386 721,386 - 2,697,675 26.7%
CITY OF ORONO
PERA SCHEDULE OF THE CITY’S PROPORTIONATE SHARE
OF THE NET PENSION LIABILITY
DECEMBER 31, 2015
(58)
GERF Schedule of the City’s Proportionate Share of the Net Pension Liability
Last Two Fiscal Years*
Measurement
Date 6/30/2015
City’s Proportion of the Net Pension Liability 0.0265%
City’s Proportionate Share of the Net Pension Liability 1,373,368$
City’s Covered-Employee Payroll 1,643,787$
City’s Proportionate Share of the Net Pension Liability as a Percentage of Its
Covered-Employee Payroll 83.55%
Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 78.20%
* The Amounts Presented for Each Fiscal Year were Determined as of 6/30.
PEPFF Schedule of the City’s Proportionate Share of the Net Pension Liability
Last Two Fiscal Years*
Measurement
Date 6/30/2015
City’s Proportion of the Net Pension Liability 0.2310%
City’s Proportionate Share of the Net Pension Liability 2,624,701$
City’s Covered-Employee Payroll 2,111,148$
City’s Proportionate Share of the Net Pension Liability as a Percentage of Its
Covered-Employee Payroll 124.33%
Plan Fiduciary Net Position as a Percentage of the Total Pension Liability 86.61%
* The Amounts Presented for Each Fiscal Year were Determined as of 6/30.
CITY OF ORONO
PERA SCHEDULE OF CITY CONTRIBUTIONS
DECEMBER 31, 2015
(59)
GERF Schedule of City Contributions
Last Two Fiscal Years
2015 2014
Statutorily Required Contribution 123,284$ 112,270$
Contributions in Relation to the Statutorily Required Contribution (123,284) (112,270)
Contribution Deficiency (Excess) -$ -$
City’s Covered-Employee Payroll 1,643,787$ 1,548,552$
Contributions as a Percentage of Covered Employee Payroll 7.50% 7.25%
PEPFF Schedule of City Contributions
Last Two Fiscal Years
2015 2014
Statutorily Required Contribution 342,006$ 324,565$
Contributions in Relation to the Statutorily Required Contribution (342,006) (324,565)
Contribution Deficiency (Excess) -$ -$
City’s Covered-Employee Payroll 2,111,148$ 2,003,488$
Contributions as a Percentage of Covered Employee Payroll 16.20% 16.20%
COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
CITY OF ORONO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
DECEMBER 31, 2015
(60)
Special Debt Capital
Revenue Service Project Totals
ASSETS
Cash and Investments 1,486,312$ 2,206,895$ 3,229,564$ 6,922,771$
Receivables:
Accrued Interest - - 6 6
Delinquent Taxes - 4,634 - 4,634
Deferred Special Assessments - - 17,167 17,167
Due from Other Governmental Units - 6,132 35 6,167
Total Assets 1,486,312$ 2,217,661$ 3,246,772$ 6,950,745$
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCE
LIABILITIES
Accounts and Contracts Payable 88$ 3,076$ 98,827$ 101,991$
DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Taxes - 4,634 - 4,634
Unavailable Revenue - Special Assessments - - 17,167 17,167
Total Deferred Inflows of Resources - 4,634 17,167 21,801
FUND BALANCE
Restricted:
Debt Service - 2,209,951 - 2,209,951
Parkland Acquisitions and Improvement 983,630 - - 983,630
Drug and Alcohol Law Enforcement 235,552 - - 235,552
Home Buyer Purchase Assistance 129,705 - - 129,705
Lurton Park Development and Maintenance 65,652 - - 65,652
Senior Housing 66,113 - - 66,113
Golf Course Improvements 5,572 - - 5,572
Road Construction Projects - - 261,171 261,171
Assigned:
Long Lake Fire Equipment - - 566,379 566,379
Capital Equipment Purchases - - 554,813 554,813
Police Equipment Purchases - - 208,106 208,106
Future Construction Projects - - 744,820 744,820
Community-Wide Projects - - 876,273 876,273
Debt Service - - 1,225 1,225
Unassigned - - (178,573) (178,573)
Total Fund Balance 1,486,224 2,209,951 3,034,214 6,730,389
Total Liabilities, Deferred Inflows of
Resources, and Fund Balance 1,486,312$ 2,217,661$ 3,246,772$ 6,950,745$
CITY OF ORONO
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUE, EXPENDITURES, AND
CHANGES IN FUND BALANCES
YEAR ENDED DECEMBER 31, 2015
(61)
Special Debt Capital
Revenue Service Project Totals
REVENUE
Property Taxes 57,729$ 777,719$ 106$ 835,554$
Special Assessments - 40,112 30,237 70,349
Licenses and Permits 310,800 - - 310,800
Intergovernmental Revenue - 142,438 125,004 267,442
Fines and Forfeitures 32,127 - - 32,127
Other Revenue:
Interest Income 14,620 10,260 39,036 63,916
User Fees 4,445 - - 4,445
Miscellaneous Revenue - - 9,421 9,421
Total Revenue 419,721 970,529 203,804 1,594,054
EXPENDITURES
Current:
General Government:
Administration 52,881 - - 52,881
Legal 7,919 - - 7,919
Total General Government 60,800 - - 60,800
Public Safety:
Police 1,789 - - 1,789
Capital Outlay:
Other 99,068 - 2,015,275 2,114,343
Debt Service:
Principal Retirement - 1,010,000 - 1,010,000
Interest and Fiscal Charges - 331,317 - 331,317
Total Debt Service - 1,341,317 - 1,341,317
Total Expenditures 161,657 1,341,317 2,015,275 3,518,249
Excess (Deficiency) of Revenue Over
(Under) Expenditures 258,064 (370,788) (1,811,471) (1,924,195)
OTHER FINANCE SOURCES (USES)
Transfers In - 860,188 591,209 1,451,397
Transfers Out - (1,188) (451,000) (452,188)
Total Other Finance Sources - 859,000 140,209 999,209
NET CHANGE IN FUND BALANCES 258,064 488,212 (1,671,262) (924,986)
FUND BALANCES
Beginning of Year 1,228,160 1,721,739 4,705,476 7,655,375
End of Year 1,486,224$ 2,209,951$ 3,034,214$ 6,730,389$
NONMAJOR SPECIAL REVENUE FUNDS
Nonmajor special revenue funds are used to account for revenue derived from specific revenue
sources that are legally restricted to expenditures for specific purposes.
Park Fund – Used to account for received park dedication fees to be used for land acquisition and park
development.
Drug and Felony Forfeiture Fund – Used to account for proceeds received from seizures relating to
drug and felony criminal activity, donations received for the police department, other appropriate
revenues authorized by the City Council, and all authorized related expenditures.
Affordable Housing Fund – Used to account for revenues and expenditures related to financial
assistance packages provided to several low income households to make new town home units
affordable.
Lurton Park Fund – Used to account for revenues and expenditures related to the maintenance and
trails within Lurton Park property.
Senior Housing TIF Fund – Used to account for revenues and expenditures related to the senior
housing property.
Golf Course Improvement Fund – Used to account for revenues and expenditures related to the
improvement of the City’s golf course.
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$ 1,486,224 $
CITY OF ORONO
PARK FUND
SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (GAAP BASIS)
YEAR ENDED DECEMBER 31, 2015
(64)
Budgeted
Amounts Over (Under)
Final Actual Final Budget
REVENUE
Special Assessments 550$ 310,800$ 310,250$
User Fees - 4,445 4,445
Other Revenue - 8,960 8,960
Total Revenue 550 324,205 323,655
EXPENDITURES
Capital Outlay:
Other 1,500 39,028 37,528
NET CHANGE IN FUND BALANCES (950)$ 285,177 286,127$
FUND BALANCES
Beginning of Year 698,453
End of Year 983,630$
CITY OF ORONO
DRUG AND FELONY FORFEITURE FUND
SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (GAAP BASIS)
YEAR ENDED DECEMBER 31, 2015
(65)
Budgeted
Amounts Over (Under)
Final Actual Final Budget
REVENUE
Fines and Forfeitures 25,000$ 32,127$ 7,127$
Investment Earnings 1,000 2,880 1,880
Total Revenue 26,000 35,007 9,007
EXPENDITURES
General Government:
Legal - 7,919 7,919
Public Safety:
Police - 1,789 1,789
Capital Outlay:
Other 20,000 50,000 30,000
Total Expenditures 20,000 59,708 39,708
NET CHANGE IN FUND BALANCES 6,000$ (24,701) (30,701)$
FUND BALANCES
Beginning of Year 260,253
End of Year 235,552$
CITY OF ORONO
SENIOR HOUSING TIF FUND
SCHEDULE OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL (GAAP BASIS)
YEAR ENDED DECEMBER 31, 2015
(66)
Budgeted
Amounts Over (Under)
Final Actual Final Budget
REVENUE
Property Taxes 52,000$ 57,729$ 5,729$
Other Revenue:
Investment Earnings 5,000 571 (4,429)
Total Revenue 57,000 58,300 1,300
EXPENDITURES
General Government:
Administration 51,000 52,881 1,881
Capital Outlay:
Professional Services - 104 104
Total Expenditures 51,000 52,985 1,985
NET CHANGE IN FUND BALANCES 6,000$ 5,315 (685)$
FUND BALANCES
Beginning of Year 60,798
End of Year 66,113$
NONMAJOR DEBT SERVICE FUNDS
Nonmajor debt service funds are used to account for the accumulation of resources used for the
payment of principal, interest, and fiscal charges on various City bond issues.
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E
N
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E
D
D
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E
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B
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3
1
,
2
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1
5
(6
8
)
20
0
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2
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P
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2
0
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2
0
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Fa
c
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2
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t
Re
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B
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t
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s
RE
V
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N
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Pr
o
p
e
r
t
y
T
a
x
e
s
-
$
-
$
2
1
7
,
6
6
6
$
2
0
7
,
1
7
2
$
4
,
4
8
0
$
3
4
8
,
4
0
1
$
-
$ 777,719 $
Sp
e
c
i
a
l
A
s
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s
s
m
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s
-
-
-
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4
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,
1
1
2
-
-
40,112
In
t
e
r
g
o
v
e
r
n
m
e
n
t
a
l
R
e
v
e
n
u
e
-
-
-
-
-
1
4
2
,
4
3
8
-
142,438
Ot
h
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r
R
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:
In
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m
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E
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s
-
1
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9
1
1
,
2
5
2
2
,
4
2
8
1
,
4
9
0
3
,
7
7
3
2
2
6
10,260
To
t
a
l
R
e
v
e
n
u
e
-
1
,
0
9
1
2
1
8
,
9
1
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9
,
6
0
0
4
6
,
0
8
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4
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,
6
1
2
2
2
6
970,529
EX
P
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N
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S
De
b
t
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r
v
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e
:
Pr
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R
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m
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n
t
-
-
-
1
9
0
,
0
0
0
1
7
5
,
0
0
0
4
3
5
,
0
0
0
2
1
0
,
0
0
0
1,010,000
In
t
e
r
e
s
t
a
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d
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l
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h
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r
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s
-
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1
2
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9
2
8
9
,
8
8
6
9
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4
5
7
1
0
0
,
0
4
6
331,317
To
t
a
l
D
e
b
t
S
e
r
v
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c
e
-
-
-
3
1
7
,
9
2
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1
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4
,
8
8
6
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2
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4
5
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1
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,
0
4
6
1,341,317
EX
C
E
S
S
(
D
E
F
I
C
I
E
N
C
Y
)
O
F
R
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V
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N
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X
P
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T
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E
S
-
1
,
0
9
1
2
1
8
,
9
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8
(
1
0
8
,
3
2
8
)
(
1
3
8
,
8
0
4
)
(
3
3
,
8
4
5
)
(
3
0
9
,
8
2
0
)
(370,788)
OT
H
E
R
F
I
N
A
N
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O
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R
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S
Tr
a
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s
f
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r
s
I
n
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-
-
1
5
5
,
0
0
0
1
,
1
8
8
1
3
0
,
0
0
0
5
7
4
,
0
0
0
860,188
Tr
a
n
s
f
e
r
s
O
u
t
(
1
,
1
8
8
)
-
-
-
-
-
-
(1,188)
To
t
a
l
O
t
h
e
r
F
i
n
a
n
c
e
S
o
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r
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e
s
(
1
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1
8
8
)
-
-
1
5
5
,
0
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1
,
1
8
8
1
3
0
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0
0
0
5
7
4
,
0
0
0
859,000
NE
T
C
H
A
N
G
E
I
N
F
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N
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B
A
L
A
N
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E
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(1
,
1
8
8
)
1
,
0
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1
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1
8
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9
1
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6
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6
7
2
(
1
3
7
,
6
1
6
)
9
6
,
1
5
5
2
6
4
,
1
8
0
488,212
FU
N
D
B
A
L
A
N
C
E
S
Be
g
i
n
n
i
n
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o
f
Y
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a
r
1
,
1
8
8
1
0
1
,
4
9
5
2
6
,
9
6
9
3
8
5
,
0
8
8
2
9
7
,
2
1
0
6
4
5
,
3
0
1
2
6
4
,
4
8
8
1,721,739
En
d
o
f
Y
e
a
r
-
$
1
0
2
,
5
8
6
$
2
4
5
,
8
8
7
$
4
3
1
,
7
6
0
$
1
5
9
,
5
9
4
$
7
4
1
,
4
5
6
$
5
2
8
,
6
6
8
$ 2,209,951 $
NONMAJOR CAPITAL PROJECT FUNDS
Nonmajor capital project funds are used to account for the financial resources to be used for the
acquisition or construction of major capital facilities.
Municipal State Aid Street – Used to collect and spend resources on the various projects related to
state aid streets and highways.
Improvement Equipment Outlay Fund – Used to account for the capital outlay costs of obtaining new
equipment for various functions.
Permanent Revolving Improvement Fund – Used to account for the construction costs prior to
obtaining permanent financing.
Community Investment Construction – This fund is used to collect and spend resources on the
various community assets of the City.
Navarre Fire Station Construction Fund – Used to account for the construction costs of a new fire
station in the Navarre area of the City.
Big Island Public Project Fund – Used to account for the funding, acquisition, and improvement costs
of the Big Island Project.
Pavement Management Plan – This fund is used to collect and spend resources on the various road
construction projects of the City.
Police Garage Fund – This fund is used to collect and spend resources for the City’s police garage
project.
CI
T
Y
O
F
O
R
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N
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NO
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M
A
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H
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DE
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M
B
E
R
3
1
,
2
0
1
5
(6
9
)
Mu
n
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p
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l
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m
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N
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r
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A
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P
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St
r
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O
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t
l
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y
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m
p
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m
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n
t
C
o
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s
t
r
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c
t
i
o
n
C
o
n
s
t
r
u
c
t
i
o
n
P
r
o
j
e
c
t
P
l
a
n
G
a
r
a
g
e
T
o
t
a
l
s
AS
S
E
T
S
Ca
s
h
a
n
d
I
n
v
e
s
t
m
e
n
t
s
1
,
4
1
2
$
1
,
1
2
1
,
1
9
2
$
9
5
2
,
8
9
1
$
8
7
6
,
2
7
3
$
8
7
2
$
3
4
7
$
2
6
1
,
1
7
1
$
1
5
,
4
0
6
$ 3,229,564 $
Re
c
e
i
v
a
b
l
e
s
:
Ac
c
r
u
e
d
I
n
t
e
r
e
s
t
-
-
-
-
6
-
-
-
6
De
f
e
r
r
e
d
S
p
e
c
i
a
l
A
s
s
e
s
s
m
e
n
t
s
-
-
1
7
,
1
6
7
-
-
-
-
-
17,167
Du
e
f
r
o
m
O
t
h
e
r
G
o
v
e
r
n
m
e
n
t
a
l
U
n
i
t
s
-
-
3
5
-
-
-
-
-
35
To
t
a
l
A
s
s
e
t
s
1
,
4
1
2
$
1
,
1
2
1
,
1
9
2
$
9
7
0
,
0
9
3
$
8
7
6
,
2
7
3
$
8
7
8
$
3
4
7
$
2
6
1
,
1
7
1
$
1
5
,
4
0
6
$ 3,246,772 $
LI
A
B
I
L
I
T
I
E
S
,
D
E
F
E
R
R
E
D
I
N
F
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S
O
F
RE
S
O
U
R
C
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S
,
A
N
D
F
U
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B
A
L
A
N
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E
LI
A
B
I
L
I
T
I
E
S
Ac
c
o
u
n
t
s
a
n
d
C
o
n
t
r
a
c
t
s
P
a
y
a
b
l
e
5
4
,
1
3
3
$
-
$
-
$
-
$
-
$
-
$
-
$
4
4
,
6
9
4
$ 98,827 $
DE
F
E
R
R
E
D
I
N
F
L
O
W
S
O
F
R
E
S
O
U
R
C
E
S
Un
a
v
a
i
l
a
b
l
e
R
e
v
e
n
u
e
-
S
p
e
c
i
a
l
A
s
s
e
s
s
m
e
n
t
s
-
-
1
7
,
1
6
7
-
-
-
-
-
17,167
FU
N
D
B
A
L
A
N
C
E
Re
s
t
r
i
c
t
e
d
:
Ro
a
d
C
o
n
s
t
r
u
c
t
i
o
n
P
r
o
j
e
c
t
s
-
-
-
-
-
-
2
6
1
,
1
7
1
-
261,171
As
s
i
g
n
e
d
:
Lo
n
g
L
a
k
e
F
i
r
e
E
q
u
i
p
m
e
n
t
-
5
6
6
,
3
7
9
-
-
-
-
-
-
566,379
Ca
p
i
t
a
l
E
q
u
i
p
m
e
n
t
P
u
r
c
h
a
s
e
s
-
5
5
4
,
8
1
3
-
-
-
-
-
-
554,813
Po
l
i
c
e
E
q
u
i
p
m
e
n
t
P
u
r
c
h
a
s
e
s
-
-
2
0
8
,
1
0
6
-
-
-
-
-
208,106
Fu
t
u
r
e
C
o
n
s
t
r
u
c
t
i
o
n
P
r
o
j
e
c
t
s
-
-
7
4
4
,
8
2
0
-
-
-
-
-
744,820
Co
m
m
u
n
i
t
y
-
W
i
d
e
P
r
o
j
e
c
t
s
-
-
-
8
7
6
,
2
7
3
-
-
-
8
7
6
,
2
7
3
De
b
t
S
e
r
v
i
c
e
-
-
-
-
8
7
8
3
4
7
-
-
1,225
Un
a
s
s
i
g
n
e
d
(
1
4
9
,
2
8
5
)
-
-
-
-
-
-
(
2
9
,
2
8
8
)
(178,573)
To
t
a
l
F
u
n
d
B
a
l
a
n
c
e
(
1
4
9
,
2
8
5
)
1
,
1
2
1
,
1
9
2
9
5
2
,
9
2
6
8
7
6
,
2
7
3
8
7
8
3
4
7
2
6
1
,
1
7
1
(
2
9
,
2
8
8
)
3,034,214
To
t
a
l
L
i
a
b
i
l
i
t
i
e
s
,
D
e
f
e
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f
l
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s
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f
R
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s
o
u
r
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s
,
a
n
d
F
u
n
d
B
a
l
a
n
c
e
1
,
4
1
2
$
1
,
1
2
1
,
1
9
2
$
9
7
0
,
0
9
3
$
8
7
6
,
2
7
3
$
8
7
8
$
3
4
7
$
2
6
1
,
1
7
1
$
1
5
,
4
0
6
$ 3,246,772 $
CI
T
Y
O
F
O
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O
N
O
NO
N
M
A
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C
A
P
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,
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P
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D
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S
,
A
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CH
A
N
G
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I
N
F
U
N
D
B
A
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A
N
C
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S
YE
A
R
E
N
D
E
D
D
E
C
E
M
B
E
R
3
1
,
2
0
1
5
(7
0
)
Mu
n
i
c
i
p
a
l
I
m
p
r
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v
e
m
e
n
t
P
e
r
m
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C
o
m
m
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t
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N
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l
s
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V
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N
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Pr
o
p
e
r
t
y
T
a
x
e
s
-
$
-
$
1
0
6
$
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$ 3,034,214 $
INTERNAL SERVICE FUNDS
Internal Service funds are used to account for the financing of goods or services by one department to
other departments of the City, or to other governmental units, on a cost-reimbursement basis.
Insurance Fund – Used to account for the insurance costs incurred by the City for general liability,
property, vehicle, workers’ compensation, and other insurance and deductibles.
Compensated Absences Fund – Used to account for the accrual of sick and vacation days that are
earned by the City’s employees.
CITY OF ORONO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION
DECEMBER 31, 2015
(71)
Insurance Compensated
Fund Absences Total
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents 678,006$ 427,470$ 1,105,476$
LIABILITIES AND NET POSITION
NET POSITION
Unrestricted 678,006$ 427,470$ 1,105,476$
CITY OF ORONO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN NET POSITION
YEAR ENDED DECEMBER 31, 2015
(72)
Insurance Compensated
Fund Absences Total
OPERATING REVENUE
Sales and User Fees 243,569$ -$ 243,569$
Other 21,939 - 21,939
Total Operating Revenue 265,508 - 265,508
OPERATING EXPENSES
Insurance 309,935 - 309,935
OPERATING LOSS (44,427) - (44,427)
NONOPERATING REVENUE
Investment Earnings 6,505 4,543 11,048
CHANGES IN NET POSITION (37,922) 4,543 (33,379)
NET POSITION
Beginning of Year 715,928 422,927 1,138,855
End of Year 678,006$ 427,470$ 1,105,476$
CITY OF ORONO
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED DECEMBER 31, 2015
(73)
Insurance Compensated
Fund Absences Total
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Receipts from Customers 243,569$ -$ 243,569$
Cash Paid to Suppliers (199,903) - (199,903)
Other Receipts 21,939 - 21,939
Net Cash Provided by Operating Activities 65,605 - 65,605
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received on Investment 6,505 4,543 11,048
NET INCREASE IN CASH AND
CASH EQUIVALENTS 72,110 4,543 76,653
Cash and Cash Equivalents - Beginning of Year 605,896 422,927 1,028,823
CASH AND CASH EQUIVALENTS - END OF YEAR 678,006$ 427,470$ 1,105,476$
RECONCILIATION OF OPERATING LOSS TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
Operating Loss (44,427)$ -$ (44,427)$
(Increase) Decrease in:
Prepaid Items 110,032 - 110,032
Net Cash Provided (Used) by Operating Activities 65,605$ -$ 65,605$
STATISTICAL SECTION (UNAUDITED)
This part of Orono’s Minnesota’s Comprehensive Annual Financial Report presents
detailed information as a context for understanding what information in the financial
statements, note disclosures, and required supplementary information says about City’s
overall financial health.
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.
Revenue Capacity
These schedules contain information to help the reader assess the City’s most
significant local revenue source, the property tax.
Debt Capacity
These schedules contain information to help the reader assess the affordability of the
City’s current level of outstanding debt and the City’s ability to issue additional debt in
the future.
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader
understand the environment within the city which the City’s financial activities take place.
Operating Information
These schedules contain service and infrastructure data to help the reader understand
how the information in the City’s financial report relates to services the Township
provides and activities it performs.
CI
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CITY OF ORONO
DIRECT AND OVERLAPPING TAX RATES
LAST TEN FISCAL YEARS
(80)
Total Direct
and
Hennepin Special Overlapping
Operating Debt Service Total City ISD No. 278 County Districts Rates
13.726 1.590 15.316 11.584 41.016 8.070 75.986
12.474 1.795 14.269 11.729 39.110 8.431 73.539
11.454 2.122 13.576 12.041 38.571 8.805 72.993
11.153 2.030 13.183 17.492 40.413 8.643 79.731
11.415 2.262 13.677 17.013 42.640 9.649 82.979
12.552 2.439 14.991 19.380 45.840 10.841 91.052
13.634 2.649 16.283 19.939 48.231 11.228 95.681
14.826 2.841 17.667 22.325 49.461 11.858 101.311
14.951 2.864 17.815 22.802 49.959 12.367 102.943
14.633 2.754 17.387 22.601 46.398 9.785 96.171
Source: Hennepin County Assessing Department
2012
2014
Overlapping Rates
2007
2010
2006
2009
2008
2011
2015
2013
Fiscal Year
City of Orono
CITY OF ORONO
PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO
(81)
Tax Capacity Rank Tax Capacity Rank
$328,239 1 1.05 % 110,263$ 1 0.52 %
285,075 2 0.91 102,376 2 0.48
260,139 3 0.83 90,269 4 0.42
211,113 4 0.67 82,376 7 0.39
142,028 5 0.45 82,026 8 0.39
133,750 6 0.43
122,400 7 0.39 75,474 9 0.35
Woodhill Country Club 121,520 8 0.39 70,550 10 0.33
117,032 9 0.37
Northern States Power Co 114,340 10 0.36
Private Residence 104,176 11 0.33 82,510 6 0.39
Private Residence 101,413 12 0.32 92,670 3 0.44
Private Residence 101,400 13 0.32 86,760 5 0.41
Total 2,142,625$ 6.83 % 875,274$ 4.12 %
Source: Hennepin County Assessor's Office
Percentage of
2015 2006
Percentage of
Total Tax Total Tax
Capacity
Private Residence
Private Residence
Wayzata Country Club
Private Residence
Private Residence
Private Residence
Private Residence
Engelsma Limited-Trails of Orono
CapacityTaxpayer
CITY OF ORONO
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
(82)
Total Tax Collections in
Levy for Subsequent
Fiscal Year Amount Years Amount
3,803,152$ 3,719,548$ 97.80 % 83,605$ 3,803,152$ 100.00 %
4,083,230 3,985,699 97.61 97,531 4,083,230 100.00
4,391,160 4,259,205 96.99 131,955 4,391,160 100.00
4,564,687 4,415,151 96.72 149,536 4,564,687 100.00
4,665,880 4,518,619 96.84 145,553 4,664,172 99.96
4,702,558 4,599,372 97.81 100,817 4,700,189 99.95
4,702,558 4,632,847 98.52 64,833 4,697,680 99.90
4,701,760 4,677,698 99.49 18,517 4,696,215 99.88
4,743,144 4,701,760 99.13 36,576 4,738,336 99.90
4,772,000 4,748,327 99.50 - 4,748,327 99.50
Collected Within the Fiscal
of Levy
Percentage
Total Collections to DateYear of the LevyFiscal Year
2007
2008
2010
Ended
December 31,
Percentage
of Levy
2006
2015
2014
2013
2012
2011
2009
CITY OF ORONO
RATIOS OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
(83)
General General
Obligation Public Capital Obligation Total Primary
Bonds Facility Bonds Leases Revenue Bonds Bonds Government Per Capita (1)
2,670,000$ 5,115,000$ -$ -$ -$ 7,785,000$ 2.05 1,017
2,255,000 4,740,000 - - - 6,995,000 1.36 892
6,330,000 4,090,000 - - - 10,420,000 2.13 1,296
6,015,000 3,660,000 - - - 9,675,000 1.87 1,204
9,850,000 3,215,000 13,398 - - 13,078,398 2.52 1,759
9,365,000 1,415,000 10,928 - - 10,790,928 2.32 1,451
8,430,000 1,240,000 8,357 - - 9,678,357 2.08 1,303
7,470,000 1,055,000 5,682 - - 8,530,682 1.46 1,125
10,620,000 - 17,374 - 1,280,000 11,917,374 1.99 1,566
9,610,000 - 11,812 - 1,195,000 10,816,812 2.14 1,389
(1) See the Schedule of Demographic and Economic Statistics for personal income and population data.
Note: Details regarding the City’s outstanding debt can be found in the notes to basic financial statements.
2006
Business-Type Activities
Percentage
Income (1)
of Personal
2013
Governmental Activities
2012
2011
2008
2010
2009
2014
2015
Fiscal Year
2007
CITY OF ORONO
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
LAST TEN FISCAL YEARS
(84)
Governmental Business-Type
Activities Activities Less Amounts
General General Available in Debt
Obligation Bonds Obligation Bonds Service Fund Total Per Capita (2)
7,785,000$ -$ 2,540,083$ 5,244,917$ 0.24 685
6,995,000 – 2,651,179 4,343,821 0.15 554
10,420,000 – 2,360,115 8,059,885 0.28 1,021
9,675,000 – 2,193,401 7,481,599 0.25 938
13,065,000 – 3,262,816 9,802,184 0.36 1,318
10,780,000 – 1,972,796 8,807,204 0.34 1,184
8,430,000 – 1,898,787 6,531,213 0.28 879
7,470,000 – 1,571,736 5,898,264 0.24 778
10,620,000 1,280,000 1,189,565 10,710,435 0.44 1,407
9,610,000 1,195,000 2,209,951 8,595,049 0.34 1,104
(1)
(2)
Estimated Actual
Percentage of
of Property (1)
2007
2008
Fiscal Year
Population data can be found in the Schedule of Demographic and Economic Statistics.
See the Schedule of Assessed Value and Estimated Actual Value of Taxable Property for property value data.
2006
2009
Taxable Value
2010
2011
2012
2013
2014
Details regarding the City’s outstanding debt can be found in the notes to basic financial statements.
2015
CITY OF ORONO
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
DECEMBER 31, 2015
(85)
Estimated Share
Gross Bonded of Overlapping
Debt Sinking Funds Net Debt Debt
Direct Debt:
City of Orono 10,805,000$ 699,783$ 10,105,217$ 100.00 % 10,105,217$
ISD No. 278 (Orono) 49,315,000 1,844,304 47,470,696 51.73 24,556,591
ISD No. 276 (Minnetonka) 108,315,169 16,444,590 91,870,579 0.20 183,741
ISD No. 277 (Westonka) 27,720,000 713,542 27,006,458 26.70 7,210,724
ISD No. 284 (Wayzata) 175,909,756 16,366,724 159,543,032 0.99 1,579,476
Hennepin County 706,625,000 17,108,816 689,516,184 2.09 14,410,888
Hennepin Suburban Park 63,510,000 13,913,503 49,596,497 2.85 1,413,500
Hennepin Regional RR Authority 34,695,000 305,502 34,389,498 2.85 980,101
Metropolitan Council 206,020,000 138,855,520 67,164,480 0.97 651,495
50,986,517
61,091,734$
(1)
Note:
Source 1:
Source 2:
Overlapping Debt:
Applicable
Percentage
Estimated
Governmental Unit
Hennepin County
School Districts:
Total Overlapping Debt
Total Direct and Overlapping Debt
Assessed value data used to estimate applicable percentages provided by the County Board of Equalization and Assessment.
Debt outstanding data provided by the county.
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 government’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 overlapping government.
The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages
were estimated by determining the portion of the county’s taxable assessed value that is within the government’s boundaries and
dividing it by the county’s total taxable assessed value.
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CITY OF ORONO
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN FISCAL YEARS
(88)
Education
Per Capita Level in Years School
Population Estimated Personal Median of Formal Enrollment
(1) Personal Income Income Age (2) Schooling (3)
2006 7,653 379,328,598$ 49,566$ - - 2,594 4.6
2007 7,841 516,133,825 65,825 41 - 2,589 4.2
2008 7,896 481,355,952 60,962 38 - 2,644 5.9
2009 7,980 516,313,980 64,701 41 - 2,708 6.7
2010 7,437 518,009,361 69,653 45 15 2,765 2.9
2011 7,437 464,396,028 62,444 35 - 2,706 5.3
2012 7,428 572,416,536 77,062 45 - 2,711 4.8
2013 7,584 584,726,400 77,100 46 - 2,760 4.6
2014 7,611 597,463,500 78,500 46 - 2,757 2.9
2015 7,785 506,281,905 65,033 46 - 2,808 2.8
Note: Information on education level was only available in 2010 census data.
Data sources
(1) Metropolitan Council Estimate in non census years. 2010 based on census data.
(2) Hennepin County average/median for non-census years. 2010 based on census data.
(3) Minnesota Department of Education, as reported by ISD No. 278 (Orono).
(4) Minnesota Department of Economic Security; Hennepin County average for non-census years. 2010 based on census data.
Year Rate (4)
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CLAconnect.com
Honorable Mayor and
Members of the City Council
City of Orono
Orono, Minnesota
We have audited the financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of City of Orono (the City) for the year
ended December 31, 2015, and have issued our report thereon dated June 21, 2016. We have
previously communicated to you 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. Professional standards also
require that we communicate to you the following information related to our audit.
Significant audit findings
Qualitative aspects of accounting practices
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 to the financial statements.
As described in Note 1, during the fiscal year ended December 31, 2015, the City changed accounting
policies related to its accounting for pensions by adopting Statement of Governmental Accounting
Standards (GASB Statement) No. 68, Accounting and Financial Reporting for Pensions, and the related
GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement
Date-an amendment of GASB Statement No. 68. Accordingly, this change in principle resulted in the
restatement of beginning net position related to the recognition of the City’s proportionate share of the
Public Employees’ Retirement Association of Minnesota General Employees’ Retirement Fund’s net
pension liability as well as the City’s proportionate share of the Public Employees’ Retirement
Association of Minnesota Public Employees’ Police and Fire Fund’s net pension liability.
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
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:
Honorable Mayor and Members of the City Council
City of Orono
Page 2
Management’s estimate of the depreciation expense on capital assets is based on
management’s estimated useful lives of those assets. We evaluated the key factors and
assumptions used to develop the depreciation expense estimate in determining that it is
reasonable in relation to the financial statements taken as a whole.
Management’s estimate of the value of investments is based on published market values as of
December 31, 2015. We evaluated the key factors and assumptions used to value investments
in determining that it is a reasonable estimate in relation to the financial statements taken as a
whole.
Management’s estimate of the liability for other post-employment benefits is based on various
actuarial assumptions. We evaluated the actuarial assumptions used to develop the liability in
determining that it is reasonable in relation to the financial statements taken as a whole.
Management’s estimate of the liability for compensated absences is based on employee wage
information and the City’s policies of earning vacation and sick pay. We evaluated the actuarial
assumptions used to develop the liability in determining that it is reasonable in relation to the
financial statements taken as a whole.
Management’s estimate of the City’s proportionate share of PERA’s GERF and PEPFF net
pension liabilities as well as the related deferred inflows and outflows is based on guidance from
GASB Statement No. 68, GASB Statement No. 71, and the plans’ allocation tables. The plans’
allocation tables allocate a portion of the plans’ net pension liabilities based on the City’s
contributions during the plans’ fiscal years as a percentage of total contributions received for the
related fiscal year by the plans.
Financial statement disclosures
Certain financial statement disclosures are particularly sensitive because of their significance to
financial statement users. There were no particularly sensitive financial statement disclosures.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties encountered in performing the audit
We encountered no significant difficulties in dealing with management in performing and completing our
audit.
Uncorrected misstatements
Professional standards require us to accumulate all 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.
Corrected misstatements
None of the misstatements detected as a result of audit procedures and corrected by management
were material, either individually or in the aggregate, to the financial statements taken as a whole.
Disagreements with management
For purposes of this letter, 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 auditors’ report. No such disagreements arose during our audit.
Honorable Mayor and Members of the City Council
City of Orono
Page 3
Management representations
We have requested certain representations from management that are included in the management
representation letter dated June 21, 2016.
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 auditors’ 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.
Significant issues discussed with management prior to engagement
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to engagement 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 engagement.
Other audit findings or issues
We have provided a separate letter to you dated June 21, 2016, communicating internal control related
matters identified during the audit.
Audits of group financial statements
We noted no matters related to the group audit that we consider to be significant to the responsibilities
of those charged with governance of the group.
Limitations on the group audit
There were no restrictions on our access to information of components or other limitations on the group
audit.
Other information in documents containing audited financial statements
With respect to the required supplementary information (RSI) accompanying the financial statements,
we made certain inquiries of management about the methods of preparing the RSI, including whether
the RSI has been measured and presented in accordance with prescribed guidelines, whether the
methods of measurement and preparation have been changed from the prior period and the reasons
for any such changes, and whether there were any significant assumptions or interpretations underlying
the measurement or presentation of the RSI. We compared the RSI for consistency with management’s
responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained
during the audit of the basic financial statements. Because these limited procedures do not provide
sufficient evidence, we did not express an opinion or provide any assurance on the RSI.
With respect to the Combining and Individual Fund Statements and Schedules (collectively, the
supplementary information) accompanying the financial statements, on which we were engaged to
report in relation to the financial statements as a whole, 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 or the reasons for such changes, 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
Honorable Mayor and Members of the City Council
City of Orono
Page 4
financial statements or to the financial statements themselves. We have issued our report thereon
dated June 21, 2016.
Other information is being included in documents containing the audited financial statements and the
auditors’ report thereon. Our responsibility for such other information does not extend beyond the
financial information identified in our auditors’ report. We have no responsibility for determining whether
such other information is properly stated and do not have an obligation to perform any procedures to
corroborate other information contained in such documents. As required by professional standards, we
read the statistical section (the other information) in order to identify material inconsistencies between
the audited financial statements and the other information. We did not identify any material
inconsistencies between the other information and the audited financial statements.
Our auditors’ opinion, the audited financial statements, and the notes to financial statements should
only be used in their entirety. Inclusion of the audited financial statements in a document you prepare,
such as an annual report, should be done only with our prior approval and review of the document.
* * * * * *
This information is intended solely for the use of the City Council and management of the City, and is
not intended to be, and should not be, used by anyone other than these specified parties.
CliftonLarsonAllen LLP
Minneapolis, Minnesota
June 21, 2016
CliftonLarsonAllen LLP
CLAconnect.com
INDEPENDENT AUDITORS’ REPORT
ON MINNESOTA LEGAL COMPLIANCE
Honorable Mayor and
Members of the City Council
City of Orono
Orono, 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
which collectively comprise the basic financial statements of City of Orono (the City), as of and for the
year ended December 31, 2015, and have issued our report thereon dated June 21, 2016.
The Minnesota Legal Compliance Audit Guide for Political Subdivisions, promulgated by the State
Auditor pursuant to Minn. Stat. § 6.65, contains seven categories of compliance to be tested:
contracting and bidding, deposits and investments, conflicts of interest, public indebtedness, claims and
disbursements, miscellaneous provisions, and tax increment financing. Our study included all of the
listed categories.
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 Minnesota Legal Compliance Audit Guide for Political Subdivisions,
except as described in the Schedule of Findings and Recommendations as item 2015-001. 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.
The City’s response to the finding identified in our audit is described in the accompanying schedule of
findings and responses. The City’s response was not subjected to the auditing procedures applied in
the audit of the financial statements and, accordingly, we express no opinion on it.
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 communication is not
suitable for any other purpose.
CliftonLarsonAllen LLP
Minneapolis, Minnesota
June 21, 2016
CITY OF ORONO
SCHEDULE OF FINDINGS AND RECOMMENDATIONS
YEAR ENDED DECEMBER 31, 2015
2015-001 LATE PAYMENT OF BILLS
Criteria: Minnesota Statutes §471.425 requires that bills be paid within terms of the contract
or, if there are no terms stated, within 35 days.
Condition: During our disbursement testing, we noted three invoices out of a total of twenty-
five tested which the City did not pay within the required 35-day time period.
Cause: The City did not carefully review the invoice dates to ensure they were paid timely.
Effect: The City is not in compliance with the Minnesota Statute requiring the prompt
payment of bills.
Recommendation: We recommend that the City ensures its disbursement controls include
procedures for reviewing the terms of invoices and ensuring all invoices are paid either
within the contract terms or 35 days, whichever is applicable.
Management Response: The City will make sure to carefully review all invoices to ensure
they are paid within the time periods required by state statute.
CliftonLarsonAllen LLP
CLAconnect.com
Management
City of Orono
Orono, Minnesota
In planning and performing our audit of the financial statements of City of Orono (the City) as of and for
the year ended December 31, 2015, in accordance with auditing standards generally accepted in the
United States of America, 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 opinion 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.
However, during our audit, we became aware of several matters that are opportunities for strengthening
internal control and operating efficiency. Our comments and suggestions regarding those matters are
summarized below. A separate communication dated June 21, 2016, contains our written
communication of significant deficiencies and material weaknesses in the City’s internal control. This
letter does not affect our communication dated June 21, 2016.
Documentation of Review and Approval
We noted during the audit that aged receivables reports did not contain documentation of the review
procedures. Generally, a system of internal control contemplates having someone other than the
preparer review the reports prepared, and documentation of this review should be retained.
Accounts Receivable Write-offs
Currently it is the City’s practice to allow the finance department to approve credits posted to customer
accounts provided that they are small dollar amounts. City Council approval is required before any
large credits can be made. However, the City has not established a dollar threshold over which would
require City Council approval for account credits. We recommend that the City establish a more formal
credit policy which includes a dollar limit to credits which can be initiated and approved by the
accounting department.
Cash Receipts Reconciliation
We noted during audit procedures that a daily reconciliation of cash receipts is not being performed by
the City. The City’s policy indicates that cashier funds are counted and reconciled at the end of each
shift. Additionally, reconciliations are to be reviewed by the supervisor. As there is no compensating
control, we recommend that daily cash reconciliations be performed by an individual different than the
individual receiving cash.
Check Signing
During our audit procedures, we noted that check signers are solely reviewing a general disbursement
register before signing checks instead of reviewing supporting documentation for disbursements. We
recommend that check signers review the supporting documentation for disbursements prior to signing
checks.
Management
City of Orono
Page 2
Accounting Policies and Procedures Manual
In previous years it was noted that the City’s accounting policies and procedures manual is over 10
years old. We have verbally recommended that the City review these policies and procedures to
develop an updated manual as this should be revisited and updated at least every few years. As the
City is still working on this we are including a recommendation again this year to review and update this
manual.
Information Technology
In previous years audits we have recommended that the City implement an information technology
disaster recovery plan. It was noted that the City began working on the development of a plan but has
still not completed this. We recommend that the City work to complete this plan as soon as possible to
avoid any loss of information technology and mitigate risks to the City.
We will review the status of these comments during our next audit engagement. We have already
discussed many of these comments and suggestions with various entity personnel, and we will be
pleased to discuss them in further detail at your convenience, to perform any additional study of these
matters, or to assist you in implementing the recommendations.
This communication is intended solely for the information and use of management and others within the
City, and is not intended to be, and should not be, used by anyone other than these specified parties.
CliftonLarsonAllen LLP
Minneapolis, Minnesota
June 21, 2016
REQUEST FOR COUNCIL ACTION
DATE: June 27, 2016
ITEM NO: 4
Department Approval: Administrator Reviewed: Agenda Section:
Name Jessica Loftus JML Presentation
Title City Administrator
Item Description: Tour de Tonka
Tim Litfin, Minnetonka Community Education, will provide a brief preview of the 2016 Tour de
Tonka that is scheduled to take place on Saturday, August 6th, as well as a review of the 2015
bike touring event.
COUNCIL ACTION REQUESTED:
No action required.
2015 Distances and Participants
16-Mile
479 Riders
28-Mile
662 Riders
49-Mile
753 Riders
57-Mile
624 Riders
77-Mile
258 Riders
100-Mile
703 Riders
3,479 Total Riders
2015 -Where our riders came from
•239 different communities (up from 204)
•36 Minnesota counties
•24 States
•4 Countries
2015 Top 40 Participating Communities
#City 2015
Change
from
2014
#City 2015
Change
from
2014
1 Minnetonka 535 +162 20 Victoria 28 -10
2 Minneapolis 286 +44 20 Tonka Bay 28 +11
3 Chanhassen 232 -3 23 Minnetrista 27 +0
4 Excelsior 201 +36 24 Savage 25 +11
5 Eden Prairie 193 +16 24 Rochester 25 +15
6 Plymouth 190 +16 24 Prior Lake 25 +8
7 Wayzata 126 +24 27 Mound 23 +1
8 Edina 98 +34 28 Greenwood 22 +3
9 Shorewood 88 -25 28 Brooklyn Park 22 +13
9 Maple Grove 88 +7 30 Orono 21 +2
11 St Louis Park 74 +4 30 Long Lake 21 +3
12 Bloomington 71 +34 31 Richfield 20 +7
13 Chaska 68 -5 31 Burnsville 20 +7
14 Deephaven 57 +4 34 Shakopee 19 +1
15 St. Paul 51 -17 35 Blaine 17 +6
16 Waconia 42 +6 36 Lakeville 15 +0
17 Eagan 39 +12 36 Apple Valley 15 +6
18 Golden Valley 38 -2 38 Champlin 14 +4
19 Hopkins 32 +7 39 New Hope 13 +6
20 Woodbury 28 +4 40 Fridley 12 -6
2015 Total 2,949
2014 Total 2,526
2015 Demographics
Oldest = 85 (49-Miler) Youngest = 5 (16-Miler)
Gender Breakdown
by Age Male % Male Female % Female Total #
0-9 years old 65 65%35 35%100
10-19 years old 194 65%104 35%298
20-29 years old 179 53%156 47%335
30-39 years old 325 62%203 38%528
40-49 years old 457 63%267 37%724
50-59 years old 680 66%358 34%1038
60-69 years old 286 74%103 26%389
70-79 years old 46 82%10 18%56
80-89 years old 3 100%0 0%3
did not provide age 3 38%5 63%8
ICA Foodshelf
Annual Donation from
TdT $3,479
Donations from
Rider Registration $3,463
Same Day Donations
(Ron Kamps' fishbowl)$521
40 pounds of food
(X $1.70 per pound)$68
2015 TOTAL $7,531
To date, Tour de Tonka has raised
over $40,000 for the ICA Foodshelf.
Tour de Tonka Facts
•Participation has grown each of the first 10 years.
•The City of Minnetonka has been the # 1 City for
participation each year.
•In 2015 Tour de Tonka coordinated and collaborated
with 104… Police Departments, Fire Departments,
Cities, Counties, Ambulance Crews, Security Guard
Companies, Parks, Schools, Vendors and Sponsors.
Police and Fire
Safety & Support
Minnetonka Police
Carver County Sheriffs
Deephaven Police
Eden Prairie Police
Minnetrista Police St. Boni Fire
Orono Police Plymouth Police
South Lake Minnetonka Police Wayzata Fire
Three Rivers Park District Police Delano Fire
Wayzata Police Waconia Fire
West Hennepin Public Safety Victoria Fire
Norwood Young America Fire Excelsior Fire
Maple Plain Fire Long Lake Fire
2016 Ride Distances
15 –28 –40 –48 –57 –67 –100
Mile Options
2016 Tour de Tonka All Rides
6
6
17
16
27
25
123
25
32
33
50
151
51
32
140
11
MHS CS
2016 Route Map
*route is subject to change
15-mile
28-mile
40-mile
48-mile
57-mile
67-mile
100-mile
Ride Headquarters
(952) 401-6800
*routes are subject to
change
Emergency –Call 911
RS-Orono
RS-Delano
100-Mile Cutoff #2
@ 47 miles
(100-milers who do not
make it to this point by
TBD will turn east (left) on
32 and join the 67-mile
route). They will now ride
81 miles.
33
135
23
RS-NYA
RS-
Waconia
RS-Mound
RS-Chan.
RS-EP
RS
MME
RS-Chaska
RS-Exc.
100, 67, 57 & 48-milers
100-milers
100-milers
100 & 67-milers
28 & 40-milers
57-milers
47 & 57-milers
15-milers
48-milers
40 & 15-milers20
10
92
110
19
100-Mile Cutoff #1
@ 39 miles
(100-milers who do not
make it to this point by
TBD will turn east (left) on
25 and join the 67-mile
route). They will now ride
77 miles.
RS
Watertown
67-milers
100-milers
40-milers
28 & 40-milers
2016 Rest Stops
Excelsior Commons
Lake Riley Park
Trinity Lutheran Church (Watertown)
Delano City Park
NYA Legion Park
Bluff Creek Elementary
Minnetonka Middle School East
Trinity Lutheran Church (Orono)
Bethel United Methodist Church (Mound)
Brook Peterson Park (Waconia)
Chaska Pioneer Park
2016 T-Shirt Artwork
Volunteers
To register or volunteer go to
www.tourdetonka.org
(952) 401-6800
2015 Photo Album
Saturday
August 6, 2016
See you there!!
REQUEST FOR COUNCIL ACTION
DATE: June 27, 2016
ITEM NO: 5
Department Approval: Administrator Reviewed: Agenda Section:
Name Jessica Loftus JML Presentation
Title City Administrator
Item Description: Gillespie Center
Executive Director, Christie Larson, from the Gillespie Center will be attending the meeting to
present their 2017 funding request. Larson has provided the attached presentation for your
information.
COUNCIL ACTION REQUESTED:
Provide input or direction for the 2017 budget for funding the Gillespie Center.
Presentation to Orono
City Council
June 27, 2016
By Jeanne Brustad, Past President Gillespie Board
& Deb Taylor, CEO Senior Community Services
Orono 2000 2010
Total Population 7,538 7,437
60+993 1,558
60+ %13%21%
Senior Outreach
& Caregiver Services
Medicare & Health
Insurance Counseling
Senior Centers
Household & Outside
Maintenance for Elderly (HOME)
Senior Partners Care
How We
Reimagine
Aging in the
City of Orono
Help keep the city’s
housing stack in good
shape
Homemaking
Household Repairs
Painting
Mow & Snow
Raking
Window Washing
Yard Clean-up
In-House Safety
Assessments
Household and Outside
Maintenance for Elderly (HOME)
Enabling seniors to get the
medical care they need by
bridging the financial gap
between their medical bills
and their Medicare
coverage
SENIOR PARTNERS CARE
Licensed social worker
Krista Brannan
Offices at the Gillespie
Center
Resource Specialist
SENIOR OUTREACH
& CAREGIVER SERVICES
Chuck Radke, Medicare & Health Insurance Counselor
volunteers at the Gillespie Center.
Meets 1:1 to help seniors & their caregivers make the best
choices for Medicare supplemental insurance options &
Medicare Part D Plans
MEDICARE & HEALTH INSURANCE COUNSELING
SENIOR CENTER
Mindy Anderson is an employee of
Senior Community Services. The
Gillespie Center contracts with
Senior Community Services to
provide Mindy, the Gillespie Center
Director, who promotes life-long
learning by providing educational,
social and health programs to
benefit seniors & community
members.
The Community Garden partners
with The Gillespie Center’s
Meals on Wheels Program
The Local Police Departments,
including Orono, Partners with
the Gillespie Center
•Two Drug Forums
•100’s of People at
Each Forum
•Statewide Speakers
Organizations from Orono using
Gillespie Center
•Orono -Mound Swim Team Banquet
–80 people
–111 people
•Orono Housing, LLC Meeting
–60 people
•Humana Medicare Meeting/James Romeo
–25 people
Community Trips
Just a few:
Photography Club
Card Clubs
Bridge -Canasta -Cribbage -500
Farkle
Beading Class
Craft Club
Knitting/Crocheting
Painting Group
Adult Coloring -
new this year
Exercise: Line Dancing,
Yoga, Fun with the Core,
Fit Over 50, Nordic
Walking
Garden Group of Volunteers
The Gillespie
Singers
entertain
others
Multi-Generation
Speakers of all types
Golf Tournament -Among
several fundraisers
Bakery
Collaboration with Schools -
Early Childhood,
Elementary School and OLL
Quilting Clubs
Santa’s Hidden Treasure
By the Numbers
In 2015
•50 Orono residents served through the
Senior Community Services
•33 Orono residents are listed as paid
members of Gillespie Center
•25 Orono Meals on Wheels Clients/1,411
meals delivers
Orono Residents Participation at
the Gillespie Center in 2015
•Health Services: 1,248 people throughout
the year from Orono
•Educational Events/Programs: approx.
988 people throughout the year from Orono
•Recreational Events/programs: 1,293
people throughout the year from Orono
•IRS Certified AARP Tax Preparation: 44
people from Orono
Thank You for Your Past Support
•Orono is a community for all as
demonstrated by funding for Senior
Community Services/Gillespie Center
•Orono is a community that provides
services to all ages
•History of funding $19,000 down to $9,500
•Ask $9,500
Thank you Orono!
You are helping to create an environment to
help us live in for the present
as well as the future!
REQUEST FOR COUNCIL ACTION
DATE: June 27, 2016
ITEM NO: 6
___________________________________________________________________________________________
Department Approval: Administrator Reviewed: Agenda Section:
Name Adam Edwards JML Public Works Director/
Title Public Works Director/City Engineer City Engineer’s Report
____________________________________________________________________________________
Item Description: Well Site #4 Award
_____________________________________________________________________________
List of Exhibits
A- Bid Evaluation
B- Construction Management Proposal, Bolton and Menk
1. Purpose. The purpose of this action item is to gain Council approval to award the construction
contract for the Well #4 Project.
2. Background. The 2014 Water system review and plan recommended the construction of Well #4
which would be the second well for the North or Highway 12 Orono Municipal Water System. The well
is needed to provide both firm capacity (redundancy) and increased capacity for future developments. In
the fall of 2015 the City completed the purchase of the necessary land upon which to construct the well.
In December of 2015 the council authorized Bolton and Menk to perform the engineering and design of
the well and site. In May of 2016 the Council approved the design and authorized the solicitation of Bids
for the project.
3. Scope of Work. The project consists of drilling and installation of a well, piping, electrical, and site
work (access road and new gate).
4. Evaluation of Bids. Two different methods of construction, Cable Tool and Dual Rotary, were
allowed to bid in an effort to ensure best pricing for the project. The two methods differ in the
equipment/ technology used. The Cable Tool method takes considerable more time to drill and develop a
well. Therefore time to construct and more particularly, the additional oversight costs associated, were
factored into the evaluation. (See Exhibit A). Based on that evaluation method award is recommended to
Traut Wells.
5. Cost. The table below shows the total cost of the design and construction phase of the project.
Item Cost Remarks
Engineering and Design $ 23,250 Bolton & Menk, Approved December 2015
Construction $ 556,468 Traut Wells
Construction Management $ 43,925 Bolton and Menk, not to exceed proposal
(Exhibit B)
Total $ 623,643
6. Funding. The project will be funded using the Water Fund.
Item Cost Current Balance
Water Fund $ 623,643 $ 1,517,814
COUNCIL ACTION REQUESTED:
Consider a motion to award the Well #4 construction project to Traut Wells for $ 556,468 and to
authorize Bolton & Menk to provide construction management services for a fee not to exceed $ 43,925.
June 21, 2016
City of Orono
Attn: Adam Edwards
PO Box 66
Orono, MN 55323
RE: North Well Project
Orono, MN
Bid Evaluation
BMI Project Number: C13.111233
Dear Adam:
Bids were received at Orono City Hall at 11:00 a.m. on Thursday June 16, 2016 and are summarized below,
along with the bid evaluation method prescribed and the associated Project Evaluation Cost.
The specifications and bid documents did not contain any wording or ambiguities so as to force the
Contractor to build in additional contingencies. We feel that the bids received were competitive and
responsive and rebidding of the project would not provide any cost savings.
A Bid Bond for 5% of the bid was included with by both bidders. There were 2 addenda issued for the
project, which both the bidders acknowledged receipt of.
Evaluation of the Proposed Bids and Drilling Methods:
Two different methods of construction, Cable Tool and Dual Rotary, were allowed to bid so that the City
could evaluate the proposals and pick the bid deemed to be in the best interest of the project.
Traut Wells proposed to construct the well using a Dual Rotary method and Renner proposed to construct
the well using a Cable Tool method. Both bids were within $8,000 of each other. In an effort to evaluate
the two bids and determine the best interests of the Project; we also factored in the observation and
administration time costs required to complete the well drilling and development using the two methods, as
Cable Tool is a significantly longer process than Dual Rotary. The attached evaluation details the actual
costs to the city when construction and engineering observation and administration are included.
The inclusion of those additional costs due to time for the city brings the total for constructing the well to
$587,325 for Traut Wells and the Dual Rotary method, and $617,938 for Renner and the Cable Tool
method.
Jessica Loftus
Orono North Well Project
June 21, 2016
Page 2
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1. Mark J. Traut Wells $377,897 $178,571 $556,468 $30,857 (DR) $587,325
2. E.H. Renner $378,510 $170,000 $548,510 $69,428 (CT) $617,938
ARTICLE 19.06, “EVALUATION OF BIDS AND AWARD OF CONTRACT”, of Section 00200,
“INSTRUCTIONS TO BIDDERS”, prescribes that: “If the Contract is to be awarded, Owner will award
Contract to the Bidder whose Bid is in the best interests of the Project. The evaluation will include
assessment of engineering observation costs at 12 hours per week by the Engineer.” The project duration
for each drilling method was called in the bidding documents (DR – 120 days, CT – 270 days).
Per the prescribed bid evaluation, we recommend that the contract be awarded to Mark J. Traut for the
contract amount of $556,468.
Sincerely,
BOLTON & MENK, INC.
Steve Nelson, P.E.
Project Manager
H:\ORNO\C13111233\6_Plans-Specs\B_Bid Tabulation\Bid Evaluation Letter C13.111233.doc
June 21, 2016
City of Orono
Attn: Adam Edwards
PO Box 66
Orono, MN 55323
RE: Letter of Agreement
North Well Project Construction Services
Orono, MN
BMI Project Number: C13.111233
Dear Adam:
This Letter of Agreement is for providing Construction Services associated with the Orono North Well
(Well 4) project that was bid on Thursday June 16, 2016.
Scope Clarifications
Bolton & Menk will provide all standard construction services associated with the said project including:
Review of shop drawings
Coordination with the Minnesota Department of Health (MDH) to obtain required permits
o Staking nearby parcel boundaries and staking of the well with offset stakes
o 1 Meeting at the site with the MDH to approve the staked well location
Project management
o Strategic planning and scheduling, managing quantities and payment vouchers, day to day
communications
Coordination of subconsultants
Construction observation
7 meetings at the site
o 1 Preconstruction meeting
o 3 Progress meetings
o 2 Strategic project meetings
o 1 Final meeting
Start-up services
o Prepare and administer punch list
o Conduct startups
o Prepare project completion documents for final payment and project closeout.
o Develop as-built documents
Budgeted Costs
We propose to provide the construction services at our standard hourly rates, a total Not To Exceed cost of
$43,925. As noted in the letter recommending award of the project; this cost is based off of Dual Rotary
construction method, and costs would be more if the construction contract were awarded to E.H.
Renner/Cable Tool construction method.
Jessica Loftus
Orono North Well Project
June 21, 2016
Page 2
Execution of Agreement
This Letter of Agreement shall be the basis of work by BMI on the project described in this letter. If you are
in agreement with the terms, please execute this Letter Agreement with proper signature and return one (1)
copy to our office.
If you have any questions or suggestions regarding our proposed approach or fees please do not hesitate to
contact me (ph: 651-968-6315; Email: stevene@bolton-menk.com).
Respectfully submitted,
BOLTON & MENK, INC.
Steven G. Nelson, P.E.
Senior Project Manager
Accepted this _______ day of _______________, 2015.
City of Orono
By ___________________________________
Name/Title
H:\ORNO\C13111233\6_Plans-Specs\B_Bid Tabulation\Construction Services Letter_Well 4_C13.111233.doc
REQUEST FOR COUNCIL ACTION
DATE: June 27, 2016
ITEM NO.: 7
______________________________________________________________________________
Department Approval: Administrator Reviewed: Agenda Section:
Name Adam T. Edwards JML Public Works Director/
Title Public Works Director/City Engineer City Engineer’s Report
______________________________________________________________________________
Item Description: Park Maintenance Contract with Sentence to Serve (STS)
_____________________________________________________________________________
Exhibit
A. STS Contract for Summer 2016
1. Purpose. The purpose of this action is to gain Council approval to enter into a contract with
Hennepin County Sentence to Serve (STS) for park maintenance.
2. Background. The STS program provides individuals sentenced to community service to
support the maintenance needs of the municipalities in Hennepin County. To establish a regular
service the program requires municipalities to offset some of the expense of the program and
enter into a contract. The 2016 rate is $356.80 per day per crew. A crew is a correctional
officer with 6-10 STS members. The City used STS last year to perform maintenance activities
at our parks and facilities such as debris removal and Buckthorn removal.
3. Recommendation. I recommend establishing a contract with STS for up to 19 crew days of
work from July thru December. The contract is not to exceed $6779.20. This will provide a
cost effective method to complete some of the labor intensive maintenance operations in our
parks and facilities.
4. Funding. The contract will be funded out of the parks budget.
COUNCIL ACTION REQUESTED:
Consider a motion to approve the attached contract with Hennepin County Sentence to Serve for
park maintenance not to exceed $6,779.20.
Contract No. A165745
(STS Form/Governmental Unit Svcs Agr–Revised 3/2016)
Page 1 of 6
SENTENCING TO SERVICE PROGRAM
SERVICES AGREEMENT
WITH THE CITY OF
This Agreement is between the COUNTY OF HENNEPIN, STATE OF MINNESOTA A-2300
Government Center, Minneapolis, Minnesota 55487 (“COUNTY”), on behalf of the Hennepin
County Department of Community Corrections and Rehabilitation, C-2300 Government Center,
300 South Sixth Street, Minneapolis, Minnesota 55487 (“DEPARTMENT”), and the CITY OF
ORONO, 2750 Kelley Parkway Orono, MN 55356 (“CITY”).
WHEREAS, the COUNTY operates the Sentencing to Service Program (STS Program)
which offers offenders an opportunity to learn landscape maintenance and other marketable skills;
and
WHEREAS, the CITY wishes to purchase the services of the STS Program;
NOW, THEREFORE, in consideration of the mutual undertakings and agreements
hereinafter set forth, the COUNTY, on behalf of the DEPARTMENT, and the CITY agree as
follows:
1. TERM AND COST OF THIS AGREEMENT
This Agreement shall be in effect from July 1, 2016 through December 31, 2016, unless
terminated earlier in accordance with the Default and Cancellation provisions of this
Agreement.
The total cost of this Agreement, including all reimbursable expenses, shall not exceed Six
Thousand Seven Hundred Seventy-Nine Dollars and Twenty Cents ($6,779.20).
2. SERVICES TO BE PROVIDED
The CITY wishes to utilize the services of the STS Program participants to perform labor for
intensive park and facility maintenance (the “Work ”). The specific services to be performed
are more thoroughly described in Exhibit A, attached hereto and incorporated herein by
reference.
3. RESPONSIBILITIES OF THE DEPARTMENT
The DEPARTMENT agrees to the following with respect to the Work requested:
A. Provide nineteen work crews, as requested by CITY at a rate of Three Hundred Fifty-Six
Dollars and Eighty Cents ($356.80) for the period July 1, 2016 through December 31,
2016, for a minimum of six (6) hours per day, excluding paid breaks. A work crew will
consist of an average of six (6) participants per day.
B. Provide COUNTY employed crew leader who will be responsible for the transportation,
instruction, and supervision of the STS Program work crew.
C. Provide required personal safety equipment and clothing needed for specific work.
Contract No. A165745
(STS Form/Governmental Unit Svcs Agr–Revised 3/2016)
Page 2 of 6
D. Provide basic landscaping tools and equipment needed for specific work.
E. Train each STS Program work crew in necessary safety principles and techniques.
F. Provide quarterly reports to the CITY that show the number of days worked and total hours
of service received.
G. Assume all medical liability for the STS Program participants.
4. RESPONSIBILITIES OF THE CITY
The CITY agrees to the following:
A. Obtain all necessary permits or licenses or special authority for all Work.
B. Assign all work and coordinate material purchases and delivery for projects to be
performed.
5. COST AND PAYMENT FOR SERVICES
A. The CITY shall pay the COUNTY a rate of Three Hundred Fifty-Six Dollars and Eighty
Cents per crew, per day, with an annual cost not to exceed Six Thousand Seven Hundred
Seventy-Nine Dollars and Twenty Cents ($6,779.20) for the services described in this
Agreement.
B. The COUNTY shall bill the CITY for all applicable taxes.
C. Payment for services performed by the COUNTY shall be paid by the CITY within thirty
(30) days from the date of invoice. The COUNTY will invoice for services at the end of
each calendar quarter.
6. INDEPENDENT CONTRACTOR
Nothing is intended or should be construed as creating or establishing the relationship of co-
partners between the parties or as constituting either party as the agent, representative, or
employee of the other party for any purpose. Each party is and shall remain an independent
contractor for all services performed under this Agreement. Each party shall secure at its own
expense all personnel required in performing services under this Agreement. Any personnel
or other persons engaged in the performance of any work or services required by a party will
have no contractual relationship with the other party and will not be considered employees of
the other party.
7. INDEMNIFICATION
Each party agrees that it will be responsible and agrees to defend, indemnify, and hold
harmless the other party, its officials, officers, agents, and employees for its own errors, acts,
and omissions and the results thereof to the extent authorized by the law and shall not be
responsible for the errors, acts, and omissions of the other party and the results thereof.
Notwithstanding anything to the contrary in this Section 7, the COUNTY shall have no liability
to the CITY for any cause under or related to this Agreement for any consequential, special,
incidental, punitive, or indirect damages (including without limitation loss of profit, revenue,
Contract No. A165745
(STS Form/Governmental Unit Svcs Agr–Revised 3/2016)
Page 3 of 6
business opportunity, or business advantage), whether based upon a claim or action of tort,
contract, warranty, negligence, strict liability, contribution, or any other legal theory or cause
of action. Each party’s liability shall be governed by and limited in accordance with Minnesota
Statutes, Chapter 466.
8. DATA PRACTICES
Both parties shall abide by the provisions of the Minnesota Government Data Practices Act,
Minnesota Statutes, Chapter 13 (MGDPA), and all other applicable state and federal laws,
rules, regulations, and orders relating to data privacy and confidentiality.
9. SUBCONTRACTING AND ASSIGNMENTS
Neither party shall assign, subcontract, transfer, or pledge this Agreement, in whole or in part,
without the prior written consent of the other party.
10. MERGER AND MODIFICATION
A. It is understood and agreed that the entire Agreement between the parties is contained
herein and that this Agreement supersedes all oral agreements and negotiations between
the parties relating to the subject matter. All items that are referenced or that are attached
are incorporated and made a part of this Agreement.
B. Any alterations, variations, modifications, or waivers of provisions of this Agreement shall
only be valid when they have been reduced to writing as an amendment to this Agreement
signed by the parties.
11. DEFAULT AND CANCELLATION
A. If either party fails to perform any of the provisions of this Agreement or so fails to
administer the work as to endanger the performance of this Agreement, it shall be in
default. Unless the default is excused by the nondefaulting party, the nondefaulting party
may upon written notice immediately cancel this Agreement in its entirety. Additionally,
failure of the CITY to comply with the terms of this Agreement shall be just cause for the
COUNTY to immediately cease providing services under this Agreement until the CITY’s
compliance.
B. The above remedies shall be in addition to any other right or remedy available to the
parties under this Agreement, law, statute, rule, and/or equity.
C. Either party’s failure to insist upon strict performance of any provision or to exercise any
right under this Agreement shall not be deemed a relinquishment or waiver of the same,
unless consented to in writing. Such consent shall not constitute a general waiver or
relinquishment throughout the entire term of this Agreement.
D. This Agreement may be cancelled with or without cause by either party upon thirty (30)
days written notice.
12. CONTRACT ADMINISTRATION
Contract No. A165745
(STS Form/Governmental Unit Svcs Agr–Revised 3/2016)
Page 4 of 6
In order to coordinate the services of the CITY with the activities of the DEPARTMENT, so as
to accomplish the purposes of this Agreement, Logan Futterer, Hennepin County Department
of Community Corrections & Rehabilitation, Community Offender Management Division, 3000
North Second Street, Minneapolis, Minnesota 55411, or his successor (Contract
Administrator), shall manage this Agreement on behalf of the COUNTY and serve as liaison
between the COUNTY and the CITY.
CITY Project Contact:
David Goman
Parks Supervisor
City of Orono
2750 Kelley Parkway
Orono, MN 55356
Office: (952)249-4670
Email: dgoman@ci.orono.mn.us
CITY Billing Contact:
Adam Edwards
Director of Public Works
City of Orono
2750 Kelley Parkway
Orono, MN 55356
Office: (952) 249-4661
Email: aedwards@ci.orono.mn.us
13. NOTICES
Any notice or demand which must be given or made by a party under this Agreement or any
statute or ordinance shall be in writing, and shall be sent registered or certified mail. Notices
to the COUNTY shall be sent to the County Administrator with a copy to the originating
DEPARTMENT at the address given in the opening paragraph of this Agreement. Notice to
the CITY shall be sent to the address stated in the opening paragraph of this Agreement.
14. MINNESOTA LAWS GOVERN
The Laws of the State of Minnesota shall govern all questions and interpretations concerning
the validity and construction of this Agreement and the legal relations between the parties and
their performance. The appropriate venue and jurisdiction for any litigation will be those courts
located within the County of Hennepin, State of Minnesota. Litigation, however, in the federal
courts involving the parties will be in the appropriate federal court within the State of
Minnesota. If any provision of this Agreement is held invalid, illegal, or unenforceable, the
remaining provisions will not be affected.
THIS PORTION OF PAGE INTENTIONALLY LEFT BLANK
Contract No. A165745
(STS Form/Governmental Unit Svcs Agr–Revised 3/2016)
Page 5 of 6
COUNTY BOARD AUTHORIZATION
Reviewed by the County COUNTY OF HENNEPIN
Attorney’s Office STATE OF MINNESOTA
______________________________ By: ______________________________________
Chair of Its County Board
Date: _________________________ Date: _____________________________________
ATTEST: _________________________________
Deputy/Clerk of County Board
Date: _____________________________________
And: _____________________________________
Assistant/Deputy/County Administrator
Date: _____________________________________
CITY OF _________________________________
The CITY warrants that the person who executed
this Agreement is authorized to do so as required
by applicable articles, bylaws, resolutions, or
ordinances.*
By: ____________________________________
Its: ____________________________________
Date: ____________________________________
And: ____________________________________
Its: ____________________________________
Date: ____________________________________
*The CITY shall submit applicable documentation (articles, bylaws, resolutions, or ordinances) that confirms
the signatory’s delegation of authority. This documentation shall be submitted at the same time this
Agreement is returned to the COUNTY.
Contract No. A165745
(STS Form/Governmental Unit Svcs Agr–Revised 3/2016)
Page 6 of 6
EXHIBIT A: SERVICES TO BE PROVIDED
City of Orono
2750 Kelley Parkway
Orono, Minnesota 55356
Description of Work to be Performed
% Non-
Taxable
% Taxable
Park and Facility Maintenance Services √
Total 100%
Hennepin County provides certain services that are taxable in the State of Minnesota. Appropriate sales
tax will be charged for all taxable services provided. Please consult the Minnesota Department of
Revenue Sales & Use Tax guides (available at http://taxes.state.mn.us) for information on taxability of
specific services.
REQUEST FOR COUNCIL ACTION
DATE: June 27, 2016
ITEM NO: 8
______________________________________________________________________________
Department Approval: Administrator Reviewed: Agenda Section:
Name Adam T. Edwards JML Public Works Director/
Title Public Works Director/City Engineer City Engineer’s Report
______ _______________________________________________________________________
Item Description: Appointment of 2016 Seasonal Employees - Update 4
______________________________________________________________________________
1. Purpose. The purpose of this action item is to gain Council approval of seasonal employees.
2. Compensation. The hourly pay is proposed to be $10.00 for the Golf Course Clubhouse
Attendants, Golf Course Maintenance Assistants and Parks Maintenance Worker; a pay range of
$10.25-15.22 for the Utilities Maintenance Worker; and a pay range of $15.00-$20.00 for the
Assistant Superintendent and Clubhouse Manager. All seasonal employees will fall under the 6
month PERA Classification and are there for excluded from PERA membership.
3. Seasonal Employee Appointments and Candidates.
Name Position Wage
($/hr)
Remarks
Pr
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v
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Robert Howells G.C. Clubhouse Manager $18.00 New
Ivan Corazalla G.C. Clubhouse Assistant $10.00 Returnee
Marshall Hambro G.C. Clubhouse Assistant $10.00 Returnee
Sandra Locken-
Rauschendorfer G.C. Clubhouse Assistant $10.00 Returnee
Paul Tolzmann G.C. Clubhouse Assistant $10.00 Returnee
Jason Goehring G.C. Assistant Superintendent $16.00 Returnee
Dale Skreen G.C. Maintenance Assistant $10.00 Returnee
Ed Kvam G.C. Maintenance Assistant $10.00 Returnee
Alec Morin G.C. Maintenance Assistant $10.00 New
Rebecca Anderson Parks Maintenance Worker $10.00 Returnee
Lori Roberts G.C. Clubhouse Assistant $10.00 New
Janie Delaney G.C. Maintenance Assistant $10.00 Returnee
Calvin Schmidt G.C. Maintenance Assistant $10.00 Returnee
Requesting
Approval
Myron Larsen G.C. Clubhouse Assistant $10.00 New
4. Recommendation. Approve the hire of the seasonal employee in Table 3.
COUNCIL ACTION REQUESTED:
Consider a motion to approve hiring of the seasonal employee as in the list above.
REQUEST FOR COUNCIL ACTION
Date: June 23, 2016
Item No.: 9
______________________________________________________________________________
Department Approval: Administrator Approval: Agenda Section:
Name: Michael P. Gaffron JML Planning Dept.
Title: Senior Planner
______________________________________________________________________________
Item Description: #15-3786 Mooney Lake Preserve – Prairie View Lane Construction
– Approve Revised Covenants & Development Agreement
______________________________________________________________________________
List of Exhibits
A – Amendment to Development Contract
B – Second Amendment to Declaration of Covenants
C – Road Construction Agreement
D – Memo & Exhibits dated May 18, 2016
E – Council Minutes of May 23, 2016
On May 23 the Council reviewed the applicants’ request to delay total construction of Prairie
View Lane, due to acquisition of the Lots 1 and 2, Block 1 by the adjacent owner who wishes to
hold those lots as open space for an extended period. The intent is to build just the southerly 300
feet of road plus stormwater pond now, delaying final completion until it is triggered by
development on Lot 2. Council voted 5-0 to direct the applicant to draft documents establishing
the parameters for future construction of the road for staff and City Attorney review, to ensure
that future obligations are clearly spelled out.
Applicants have drafted such documents (attached). Staff and City Attorney find them
acceptable and recommend that the Council approve them. The first two require City signatures.
COUNCIL ACTION REQUESTED
Motion to approve the Amendment to Development Contract, Second Amendment to
Declaration of Covenants, and Road Construction Agreement regarding Prairie View Lane.
Date Application Received: 3/23/16
Date Application Considered as Complete: 4/4/16
CMP Amdmt. 60 -Day Review Period: (Subject to Met Council Action)
120-Day Subdivision Review Period Expires: 8/2/16
REQUEST FOR COUNCIL ACTION
Date: June 24, 2016
Item No.: 10
______________________________________________________________________________
Department Approval: Administrator Approval: Agenda Section:
Name: Michael P. Gaffron JML Planning Dept.
Title: Senior Planner
______________________________________________________________________________
Item Description: 16-3822 Lakewest Development, 3245 Wayzata Boulevard West
- Preliminary Plat: Second Review
- Comprehensive Plan Amendment: Preliminary Approval Resolution
______________________________________________________________________________
List of Exhibits
A – Met Council Density Review – MC email and Staff Worksheet
B – Comp Plan Map 3B-6a Planned Development Sites
C – Draft Preliminary Comp Plan Amendment Approval Resolution
D – Hennepin County Comments Received 5/11/16
E – Staff Summary of Fire Chief James Van Eyll Comments 5/13/16
F – Notice of Council Action 5/13/16
G – Single-access Concept Plans as Presented at May 9 Council Meeting
H – Applicants’ Recent Submittal to Hennepin County
I – Council Minutes 5/9/16
On May 9 the City Council voted 5-0 to table the application and directed staff and applicant to
follow up on three specific items:
1) Staff to review and confirm with Metropolitan Council the status of Orono’s development
density situation, and provide data regarding the number of units required relative to this
development in order to remain above the 3.00 units per acre threshold.
2) Developer and staff to meet with Hennepin County representatives regarding the
potential and conditions for a second access point.
3) Review plat and access with Fire Chief Van Eyll.
Met Council Density Review
Pursuant to Council direction, Jeremy communicated with Met Council staff and received
clarification on their methods for calculating density relative to Comp Plan Amendments. See
the email request and response (Exhibit A). For the proposed 27-unit development, Met
Council’s calculation resulted in a reduction of Orono’s development density to 3.01 dwelling
units per acre, still above the 3.00 du/ac threshold. They further noted that because the future
multi-family site is not proposed to be developed at this time, it does not factor into the current
equation. Absent the multi-family development, we expect that the Eisinger Meadows 27-unit
Comp Plan Amendment will be approved.
#16-3822
June 24, 2016
Page 2 of 3
Though approvable, the reduction in density will likely have an impact on future development.
Met Council’s response suggests that even where no MUSA expansion is proposed and no need
for reguiding to a different density is required, connection to sewer of existing large-lot homes or
creating new sewered development in the existing MUSA, will be factored into the density
calculation.
The 2008-2030 CMP identified certain developable properties in the MUSA which would be
expected to develop at low densities. Based on the expected units to be built on those properties,
and additionally based on expected connections of existing homes in the MUSA, Orono guided
enough MUSA land at high densities to offset future development and connection of existing
homes on low density sites. However, when we re-guide a high-density property to a lower
density, it reduces that offset. With the Eisinger Meadows re-guiding, and the Gonyea parcel
previously, we reduced the offset to a level where additional sites for higher density, or higher
density within already identified areas will be required in order to allow for other developments
to move forward. (The support for the Klingelhutz development further reduced the offset,
though no formal action has been taken.)
Exactly how much acreage to re-guide, and to what density, is a moving target that will change
depending on what new developments are brought before us. By approving the Orono Preserve
site for 39 units on 12.6 acres (3.1 units/acre) where the guiding was for 7-10 units which would
have yielded at least 88 units (12.6 acres x 7 units/acre = 88 units), we have reduced the potential
number of higher-density units by 49 (88-39 = 49). Similarly, the 4.9 developable acres at the
Eisinger Meadows site guided for a density of 10-15 units per acre would have yielded 49 units
(10x4.9 =49), while approval as currently proposed will yield only 27 units, leaving a deficit of
22 units (49-27=22). The combined Orono Preserve and Eisinger Meadows deficit is 71 units.
However, when other developable MUSA properties already guided for medium-high or high
density are factored in, the deficit is 50 units.
We can readily calculate the number of yet-to-be-connected existing homes in the MUSA, and
make educated estimates of how specific undeveloped properties will develop. Additionally,
development of, for instance, a 20-unit building on 2 acres of the mitigated Eisinger landfill site
would clearly have the positive impact of increasing our calculated density. At minimum, based
on the decisions made previously, locations for 50-71 units in Medium, or Medium High density
areas should be identified.
Staff is recommending that Council direct staff to research which other Orono sites might be
suitable for re-guiding for higher density to replenish the density offset, for discussion at a future
meeting.
Comp Plan Amendment
Exhibit C is a draft resolution for City Council adoption, granting preliminary approval of the
Comp Plan Amendment for the Eisinger property, and directing staff to forward the formal CMP
amendment request to Met Council.
Hennepin County Comments
Draft comments on the proposed subdivision were received from Hennepin County just prior to
the May 9 Council meeting. The formal letter from Hennepin County is attached as Exhibit D.
The comments are briefly summarized as follows:
- Limit access to one entrance onto Wayzata Boulevard, not two;
#16-3822
June 24, 2016
Page 3 of 3
- While no additional right-of-way is needed for the Wayzata Boulevard reconstruction
planned by Hennepin County for this area in 2019, additional right-of-way may be
needed for turn lanes to access this site;
- Support for the internal pedestrian walkway system rather than along the highway
shoulder.
Staff and the applicants met with representatives of Hennepin County on May 16. The primary
points of discussion were with regard to whether a second access would be allowed, and the
parameters for any access such as sight distance, turn lanes vs bypass lanes, and County
expectations of the developer. Applicants were advised by the County to complete survey work
to establish sight distances and prepare alternative access sketches for consideration.
Fire Chief Comments
Staff met with Fire Chief Van Eyll on May 13 and provided him with copies of the preliminary
plat drawings as well as the two ‘one access’ alternative depictions. To summarize his
comments:
1. He would prefer two access points if possible.
2. If only one access point is allowed, he would prefer the hammerhead as depicted, finding that
the cul-de-sac is more difficult to maneuver for large fire emergency vehicles.
3. With either hammerhead or cul-de-sac, he would like drivable ‘emergency only’ accessibility
to be developed at that location, with some sort of a drivable base and breakaway or
removable barriers – necessary to allow access if they are fighting a fire mid-block.
4. Has concerns about private road, as his experience is that mediocre winter maintenance
(plowing) results in less than desired emergency accessibility.
5. Is willing to reduce number of hydrants required if each dwelling unit has fire suppression
sprinklers.
6. We discussed options for water system looping, which would be desirable but appears
difficult at this location.
7. 32’ wide paved road would be better than 28’; suggested that if 28’, on-street parking should
be limited to one side.
Staff Recommendation
Given the initial comments from Hennepin County and Fire Chief, and lacking County comment
on the revised proposal (Exhibit H) as of this writing, staff has not prepared a resolution for
concept plan and preliminary plat approval.
Staff does recommend adoption of the attached resolution (Exhibit C) granting preliminary
approval for the Comprehensive Plan Amendment, directing that the amendment, application and
appropriate attachments be forwarded to Metropolitan Council for their review as soon as
possible.
COUNCIL ACTION REQUESTED
1. Review the submitted materials, provide any direction possible to staff and the applicant.
2. Motion to adopt the attached resolution entitled A Resolution Granting Preliminary
Approval of Amendment #5 of the Orono 2008-2030 Community Management Plan:
3245 Wayzata Boulevard West - File #16-3822.
Date Application Received: 4/20/16
Date Application Considered as Complete: 5/6/16
60-Day Review Period Expires: 7/5/16
REQUEST FOR COUNCIL ACTION
Date: June 23, 2016
Item No.: 11
______________________________________________________________________________
Department Approval: Administrator Approval: Agenda Section:
Name: Michael P. Gaffron JML Planning Dept.
Title: Senior Planner
______________________________________________________________________________
Item Description: #16-3830, Zehnder Homes, Inc., 1255 Dickenson St.
- Variances - Resolution
______________________________________________________________________________
List of Exhibits
A – Resolution for Adoption
B – Draft Council Minutes 6/13/16
C – Council Memo dated 6/3/16 and Selected Exhibits
Application Summary: The applicant requested variances for lot area, lot width, front setback,
side setback, side street setback and structural coverage for construction of a new residence on
the property.
Council Action 6/13/16: At its June 13 meeting the Council voted 2-1 to approve the requested
variances as presented.
Staff Recommendation
The attached resolution incorporates findings in support of the variance approvals.
COUNCIL ACTION REQUESTED
Motion to adopt or amend the attached resolution entitled A Resolution Granting Variances to
Municipal Zoning Code Sections 78-420 and 78-1403 for Property Located at 1255 Dickinson
Street - File No. 16-3830.
Date Application Received: 5/25/16
Date Application Considered as Complete: 6/1/16
120-Day Review Period Expires: 9/30/16
REQUEST FOR COUNCIL ACTION
Date: June 24, 2016
Item No.: 12
______________________________________________________________________________
Department Approval: Administrator Approval: Agenda Section:
Name: Michael P. Gaffron JML Planning Dept.
Title: Senior Planner
______________________________________________________________________________
Item Description:
#16-3807/3842, Estate Development Corporation, 425-595 Old Crystal Bay Rd. N.
- Final Plat Review – Orono Preserve
- Adopt Final Plat Approval Resolution & Related Documents
______________________________________________________________________________
List of Exhibits
A – Final Plat Application Narrative
B – Updated Side Setbacks Exhibit
C – Final Plat Drawings
D – Final Development Plans
E – City Engineer Comment Letter 6/16/16
F – Draft Development Documents for Adoption:
1 Final Plat & General Development Plan Approval Resolution
2 Development Contract and RPUD Agreement
3 Ordinance: Rezoning to RPUD
4 CMP Amendment #4 Final Approval Resolution
5 Ordinance: Removal of Wetland #3 from Wetland Overlay District
6 Summary Ordinance: Removal of Wetland #3 from Wetland Overlay District
On April 11 the City Council adopted Resolution No. 6603 granting preliminary approval for a
39-lot plat of the property at 425-595 Old Crystal Bay Road North. The Developer requests final
plat approval in order to finalize the project and proceed. The Developer has completed or has
agreed to complete all requirements established at preliminary approval in order to gain final plat
approval. For an overview of the final plat approval request, please review the applicant’s Final
Plat Submittal Narrative, Exhibit A.
Items of Note:
1. Minnehaha Creek Watershed District final approvals have not been received as of this
writing but we are advised they are pending and have received MCWD staff approval.
2. The City Engineer has reviewed the plans with regard to the final plat; street signage and
pavement markings; grading and erosion control; sanitary sewer and water main
installation; storm sewers and stormwater management; landscaping; and other general
items. His comments and recommendations are incorporated into the final plat documents
by reference.
3. A slightly revised plan for side setbacks has been submitted – see Exhibit B. Lot 1 Block 1
and Lot 16 Block 4 have an increased setback to the adjacent Dumas property.
4. Absent a homeowners association due to this development having public roads and
municipal sewer & water, a stormwater facilities maintenance agreement will be required.
Access to the stormwater pond in Lots 1-2-3, Block 4, will be documented; the two
#16-3842 – Orono Preserve
June 24, 2016
Page 2
bioretention basins abut the public road for easy maintenance access..
5. Proposed public road names are as follows: Wood Duck Trail; Bluestem Way; Sandhill
Drive; and Goldenrod Way. Theses have been checked by the Police Department and no
conflicts with neighboring cities have been found.
6. Applicants will submit draft covenants for the development addressing individual property
rights, responsibilities and limitations, for City Attorney review. Topics anticipated to be
include, among others, perimeter fencing; stormwater system maintenance; accessory
structures; parking; future extension of roads to be expected; etc. Certain of these items
have also been addressed in the draft Development Contract (Exhibit F-2).
PLEASE REVIEW THE DRAFT DEVELOPMENT DOCUMENTS ATTACHED which
have been prepared by staff and are under final review by the City Attorney. The documents are
intended to address all topics required based on the Preliminary Plat Approval Resolution.
Minor revisions to these documents are anticipated prior to release of the plat for filing.
Staff Recommendation
The final plat approval resolution is drafted such that filing of the plat and associated documents
with Hennepin County will not occur until all specific requirements of approval have been
completed. This includes the City having in hand the issued MCWD permits, NPDES permit,
MPCA sewer extension permit; and MN Dept. of Health water system extension permit, Letter
of Credit and escrow, signed Development Agreement, signed covenants, etc.
Staff recommends that the Council adopt the attached resolutions and ordinances, and authorize
Mayor and Clerk to execute said documents, subject to staff and City Attorney confirmation of
satisfactory completion of all required final submittals and documents.
COUNCIL ACTION REQUESTED
Motion to amend or adopt the following:
1. Resolution Granting General Development Plan Approval for Planned Unit
Development No. 11 for Estate Development Corporation and Approving the Plat of
Orono Preserve - File #16-3807/3842.
2. Ordinance Amending the Municipal Code of Orono and Amending the Official
Zoning Map by Rezoning Certain Properties from RR-1B Single Family Rural
Residential District to RPUD Residential Planned Unit Development District - File
#16-3807/3842.
3. Resolution Approving Amendment #4 of the 2008-2030 City of Orono Community
Management Plan.
4. Ordinance Amending the Official City Wetland Map per Municipal Code Section 78-
1609 - File #16-3842.
5. Summary Ordinance for Ordinance Amending the Official City Wetland Map per
Municipal Code Section 78-1609 - File #16-3842.
6. Authorize execution of Development Contract and Residential Planned Unit
Development Agreement (PUD No. 11) - ORONO PRESERVE - Project No. 16-3807
(Final Plat #16-3842).
REQUEST FOR COUNCIL ACTION
Date: 22 June 2016
Item No. 13
Department Approval: Administrator Approval: Agenda Section:
Name: Melanie Curtis mcc JML Planning
Title: Planner
Item Description: #16-3815, Half Story Definition / Massing Regulation – Ordinance & Summary Ordinance
Application Summary:
At the June 13th meeting, the Council reviewed two options presented for simplifying the City’s massing
regulations. The Council voted 3 to 0 to direct staff to draft an ordinance reflecting their approval of Option 1
which results in the following:
1. Removal of the number of stories limitation.
2. Preservation of the maximum height limitation as it is currently calculated at 30’ (for R and B districts,
and 40 feet for the I district).
3. Preservation of the 15% structural footprint maximum limit (for lots under 2.0 acres). *
The ordinance also deletes the definitions of “Basement” and “Basement, walkout”, “Half Story”, and “Story”.
The recent ordinance regarding “Existing Grade” was adopted on June 13, 2016 (#16-3817), and provides
direction on the use of existing or engineered grade for measurement of building height.
*Council discussed and directed staff to begin analysis of the current massing limitations specifically regarding
15% coverage by structures limit.
Planning Commission Recommendation
The Planning Commission held public hearings on April 18 and May 16. Following the May public hearing the
Commission voted 6 to 0 on a motion to recommend Option 1 to the City Council for consideration.
Planning Staff Recommendation
Approval of the Ordinance and Summary Ordinance as drafted. The summary ordinance was prepared to save
on publication costs.
COUNCIL ACTION REQUESTED
Council should adopt or amend the attached Ordinance and Summary Ordinance for publication.
List of Exhibits:
Exhibit A. Draft Ordinance
Exhibit B. Draft Summary Ordinance
Exhibit C. Draft Council Minutes dated 06/13/16
Page 1 of 4
Council Exhibit A
ORDINANCE NO. ______, THIRD SERIES
CITY OF ORONO
HENNEPIN COUNTY, MINNESOTA
AN ORDINANCE AMENDING THE ORONO MUNICIPAL CODE
BY AMENDING SECTIONS 78-1; 78-230; 78-255; 78-305; 78-330; 78-350; 78-370; 78-395;
78-420; 78-572; 78-646; 78-672; 78-707; 78-736; 78-766; 78-797; 78-825
REGARDING LIMITATIONS ON NUMBER OF STORIES AND DEFINITIONS OF
BASEMENT, WALKOUT BASEMENT, HALF STORY, AND STORY
THE CITY COUNCIL OF ORONO ORDAINS:
SECTION 1. Chapter 78 of the City of Orono Municipal Code is hereby amended
by deleting definitions within Section 78-1 as follows:
Basement means that portion of a building that is partly or completely below the existing
ground level. A basement shall be considered as a story for purposes of determining the number
of stories in a building, when the finished surface of the floor above the basement is more than six
feet above the existing ground level for more than 50 percent of the basement's perimeter. The
perimeter of the basement does not include portions of the house or garage that do not have a lower
level but are merely "unexcavated". Artificially raising the grade adjacent to the foundation of a
structure (by filling or by a combination of filling and retaining walls) above the surrounding
natural terrain shall not be allowed as a method for converting a defined story to a defined
basement, regardless of any other benefits to the property of such action. Finished grade that
increases more than one foot from existing ground level shall be considered as artificially raising
the grade. However, artificially raising the grade when such action merely restores a previously
excavated site to its original natural grade may used as a method for converting a defined story to
a defined basement.
Basement, walkout, means a basement having an entrance at grade level.
Half story means the uppermost floor of a building in which (i) the intersection of the exterior
wall and the roof is not more than three feet above the floor elevation, and (ii) not more than 60
percent of the floor area within the exterior walls of the uppermost floor exceeds five feet in height
as measured from the floor to the rafters. Floors exceeding these parameters shall be deemed a full
story.
Story means that portion of a building included between the upper surface of a floor and the
upper surface of the floor or roof next above. It is measured as the vertical distance from top to top
of two successive tiers of beams or finished floor surfaces and, for the topmost story, from the top
of the floor finish to the top of the ceiling joists or, where there is not a ceiling, to the top of the
roof rafters. A story that meets the definition of a "basement" shall be considered as a basement
and not as a story for purposes of determining the number of stories in a building.
Page 2 of 4
SECTION 2. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-230 as follows:
“Sec. 78-230. - Area, height, lot width and yard requirements.
(a) Height. No structure or building in the R-1A district shall exceed 2½ stories and shall not
exceed 30 feet in height except as provided in section 78-1366.”
SECTION 3. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-255 as follows:
“Sec. 78-255. - Area, height, lot width and yard requirements.
(a) Height. No structure or building in the R-1B district shall exceed 2½ stories and shall not
exceed 30 feet in height except as provided in section 78-1366.”
SECTION 4. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-305 as follows:
“Sec. 78-305. - Area, height, lot width and yard requirements.
(a) Height. No structure or building in the LR-1A district shall exceed 2½ stories and shall not
exceed 30 feet in height except as provided in section 78-1366.”
SECTION 5. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-330 as follows:
“Sec. 78-330. - Area, height, lot width and yard requirements.
(a) Height. No structure or building in the LR-1B district shall exceed 2½ stories and shall
not exceed 30 feet in height except as provided in section 78-1366.”
SECTION 6. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-350 as follows:
“Sec. 78-350. - Area, height, lot width and yard requirements.
(a) Height. No structure or building in the LR-1C district shall exceed 2½ stories and shall
not exceed 30 feet in height except as provided in section 78-1366.”
SECTION 7. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-370 as follows:
“Sec. 78-370. - Area, height, lot width and yard requirements.
(a) Height. No structure or building in the LR-1C-1 district shall exceed 2½ stories and shall
not exceed 30 feet in height except as provided in section 78-1366.”
SECTION 8. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-395 as follows:
“Sec. 78-395. - Area, height, lot width and yard requirements.
(a) Height. No structure or building in the RR-1A district shall exceed 2½ stories and shall
not exceed 30 feet in height except as provided in section 78-1366.”
SECTION 9. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-420 as follows:
“Sec. 78-420. - Area, height, lot width and yard requirements.
(a) Height. No structure or building in the RR-1B district shall exceed 2½ stories and shall not
exceed 30 feet in height except as provided in section 78-1366. “
Page 3 of 4
SECTION 10. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-572 as follows:
“Sec. 78-572. - Building height.
Within any RS seasonal recreational district, no structure or building shall exceed 2½ stories
and shall not exceed 30 feet in height except as provided in section 78-1366.”
SECTION 11. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-646 as follows:
“Sec. 78-646. - Area, height, lot width, setback requirements and design requirements.
(i) Height. No structure or building shall exceed 2½ stories and shall not exceed 30 feet in height
except as provided in section 78-1366.”
SECTION 12. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-672 as follows:
“Sec. 78-672. - Area, height, lot width and yard requirements.
(a) Height. No structure or building in any B-1 district shall exceed 2½ stories and shall not
exceed 30 feet in height.”
SECTION 13. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-707 as follows:
“Sec. 78-707. - Area, height, yard, setback and design requirements.
(n) Height. No structure or building shall exceed 2½ stories and shall not exceed 30 feet in height
except as provided in section 78-1366.”
SECTION 14. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-736 as follows:
“Sec. 78-736. - Area, height, lot width, yard, setback and design requirements.
(i) Height. No structure or building shall exceed 2½ stories and shall not exceed 30 feet in
height except as provided in section 78-1366. “
SECTION 15. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-766 as follows:
“Sec. 78-766. - Area, height, lot width, setback requirements and design requirements.
(i) Height. No structure or building shall exceed 2½ stories and shall not exceed 30 feet in height
except as provided in section 78-1366.”
SECTION 16. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-797 as follows:
“Sec. 78-797. - Area, height, lot width, setback requirements and design requirements.
The following minimum requirements shall be observed in any B-6 district, subject to
additional requirements and exceptions contained in article VII of this chapter:
(7) No structure or building shall exceed 2½ stories and shall not exceed 30 feet in height
except as provided in section 78-1366.”
SECTION 17. Chapter 78 of the City of Orono Municipal Code is hereby amended by
deleting text within Section 78-825 as follows:
“Sec. 78-825. - Lot area, height, setbacks, and lot coverage.
Page 4 of 4
(e) Building height: No structure or building shall exceed three stories and shall not exceed 40
feet in height except as provided in section 78-1366.”
SECTION 18. EFFECTIVE DATE: This ordinance shall take effect immediately upon
its passage and publication.
ADOPTED this 11th day of July, 2016 on a vote of ___ ayes and ___ nays by the
City Council of Orono, Minnesota.
ATTEST:
______________________________ _____________________________
Diane Tiegs, City Clerk Lili Tod McMillan, Mayor
Ordinance published in The Laker and The Pioneer newspapers the week of ________, 2016.
Council Exhibit B
SUMMARY ORDINANCE NO. _____, THIRD SERIES
CITY OF ORONO
HENNEPIN COUNTY, MINNESOTA
AN ORDINANCE AMENDING THE ORONO MUNICIPAL CODE
BY AMENDING SECTIONS 78-1; 78-230; 78-255; 78-305; 78-330; 78-350; 78-370; 78-395;
78-420; 78-572; 78-646; 78-672; 78-707; 78-736; 78-766; 78-797; 78-825
REGARDING LIMITATIONS ON NUMBER OF STORIES AND DEFINITIONS OF
BASEMENT, WALKOUT BASEMENT, HALF STORY, AND STORY
NOTICE IS HEREBY GIVEN that, on June 27, 2016, Ordinance No. ___, Third
Series, was adopted by the City Council of the City of Orono, Minnesota.
NOTICE IS FURTHER GIVEN that, because of the lengthy nature of Ordinance No.
___, Third Series, the following summary of the ordinance has been prepared for publication.
NOTICE IS FURTHER GIVEN that the ordinance adopted by the Council amends
Chapter 78 of the Orono City Code as follows:
1. The ordinance amends Orono Zoning Code Section 78-1 by removing the definitions of
“basement”, “basement, walkout”, “half story”, and “story”.
2. The ordinance amends Orono Zoning Code Sections 78-230; 78-255; 78-305; 78-330; 78-
350; 78-370; 78-395; 78-420; 78-572; 78-646; 78-672; 78-707; 78-736; 78-766; and 78-
797 by removing the 2 ½ story limitation on buildings in Residential and Business districts.
3. The ordinance amends Orono Zoning Code Section 78-825 by removing the 3 story
limitation on buildings within the Industrial district.
A printed copy of the complete ordinance is available for inspection by any person during
the City’s regular office hours.
APPROVED for publication by the City Council of the City of Orono, Minnesota, this
27th day of June, 2016.
ATTEST:
Diane Tiegs, City Clerk
Summary Ordinance published in The Laker and The Pioneer newspapers the week of ________.
REQUEST FOR COUNCIL ACTION
DATE: June 27, 2016
ITEM NO: 14
Department Approval: Administrator Reviewed: Agenda Section:
Name Jessica Loftus JML City Administrator Report
Title City Administrator
Item Description: Hennepin County Assessing Agreement
The City has contracted with Hennepin County for assessing services since August 1998. In
April, the Council heard a presentation from the Hennepin County Assessor, Mr. Jim Atchison,
and continued a discussion regarding the private verses public sector at the May work session.
The current four-year contract will expire on July 31, 2016, which reflects the timing of the
annual valuation process. The Hennepin County Assessor’s Office has proposed an assessing
agreement for the next four years. The cost for the 2017 assessment would be $172,000.
Staff is recommending the City continue outsourcing this service with Hennepin County. The
County Assessor’s Office provides good customer service to our residents from experienced staff
which is based on thorough knowledge about high quality properties in our area. Hennepin
County also offers a broad spectrum of resources for the assessors including tax attorneys and
specialists in exclusions/exemptions.
COUNCIL ACTION REQUESTED
Consider a motion to approve the attached Hennepin County Assessing Agreement.
REQUEST FOR COUNCIL ACTION
DATE: June 27, 2016
ITEM NO: 15
______________________________________________________________________________
Department Approval: Administrator Reviewed: Agenda Section:
Name Ron Olson RJO JML City Administrator’s Report
Title Finance Director
_____________________________________________________________________________
Item Description: Golf Course Donations
_____________________________________________________________________________
In an effort to raise funds for the ongoing improvements at the Orono Public Golf Course, a
group of citizens recently mailed out a fundraising letter. This fundraising effort is part of their
Stay the Course initiative which was created to help maintain and preserve the course.
Authority for cities to accept donation is granted by Minnesota Statute 465.03 which authorizes
Minnesota cities to “accept or devise of real or personal property and maintain such property for
the benefit of its citizens in accordance with the terms prescribed by the donor.” All donations
must be accepted by resolution with a 2/3 vote of the Council.
The following new donations have been received:
ZiLi Deng
Judy and Mike Wood
Marianne Barnett
200.00
50.00
550.00
This year to date, fourteen donations totaling $5,738.50 have been received. The donations are
being credited to the Orono Golf Course Special Revenue Fund. Amounts in this fund are
restricted in use to the maintenance and improvement of the course and its facilities. Upon
acceptance of these donations, staff will send each donor a letter thanking them for their support.
COUNCIL ACTION REQUESTED:
Motion to adopt the attached resolution to Accept Golf Course Donations.
A RESOLUTION TO ACCEPT GOLF COURSE DONATIONS
WHEREAS, The City of Orono is generally authorized to accept donations of real and personal
property pursuant to Minnesota Statutes Section 465.03 for the benefit of its citizens; and
WHEREAS, The following persons have offered to contribute the cash amounts set forth below
to the city:
Name of Donor Amount
ZiLi Deng
Judy and Mike Wood
Marianne Barnett
200.00
50.00
550.00
WHEREAS, All such donations have been contributed for the maintenance and improvement of
Orono Public Golf Course, as allowed by law; and
WHEREAS, The City Council finds that it is appropriate to accept the donations offered.
NOW, THEREFORE, BE IT RESOLVED BY the City Council of Orono, Minnesota that
the City acknowledges and accepts the donations as listed the for the maintenance and
improvement of the Orono Public Golf Course.
Adopted by the City Council of the City of Orono on June 27, 2016.
Attest: Approved:
Diane Tiegs, City Clerk Lili McMillan, Mayor
REQUEST FOR COUNCIL ACTION
DATE: June 27, 2016
ITEM NO: 16
Department Approval: Administrator Reviewed: Agenda Section:
Name Diane Tiegs JML City Administrator’s Report
Title City Clerk
Item Description: Commercial Kennel License
COMMERCIAL KENNEL LICENSES
1. The Woofington
3596 Shoreline Dr
The commercial kennel license applicants have met the requirements and submitted a complete
application. Staff recommends approval of the 2016 commercial kennel license application.
COUNCIL ACTION REQUESTED:
Consider a motion to approve the above listed license.
REQUEST FOR COUNCIL ACTION
Date: June 27, 2016
Item No. 17
Department Approval: Administrator Approval: Agenda Section:
Name: Ron Olson – RJO JML City Administrator’s
Title: Finance Director Report
Item Description: Claims/Bills
The attached claims for payment have been received by the City. Staff has reviewed the claims and is
recommending approval of the listing for payment. The claims will be paid by checks 105357 to
105433, totaling $252,732.78.
Noteworthy payments include:
Dodge of Burnsville $ 51,400.00
Purchase of new squads #246 and #245 that
were previously approved by the Council
Lake Minnetonka Cons District $ 12,638.25
Payment of the second quarter LMCD levy.
The total levy for 2016 is $50,553.
Quality Flow Systems
$ 10,186.00
Sewer Lift stations are inspected annually to
identify maintenance. These repairs are the
result of this year’s inspection.
COUNCIL ACTION REQUESTED
Motion to approve payment of the claims list as presented.
City of Orono Check Register - COUNCIL REPORT Page: 1
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
Advanced Imaging Solutions 06/27/2016 105357 104609 602-49450-401 printer maint contract 6/10 to 7/9 Sewer 57.13
Advanced Imaging Solutions 06/27/2016 105357 104609 101-42110-401 printer maint contract 6/10 to 7/9 Police Department 114.24
Advanced Imaging Solutions 06/27/2016 105357 104609 101-41900-401 printer maint contract 6/10 to 7/9 Central Services 114.24
Total 105357:285.61
ADVANCED IMAGING SOLUTIO 06/27/2016 105358 305488900 101-42110-413 pd copier lease 5/20 to 6/20 and overage Police Department 537.01
Total 105358:537.01
ALTA FALLS & POND SUPPLIES 06/27/2016 105359 11224 237-45690-489 putting green furniture Golf Course Improvement 2,068.21
Total 105359:2,068.21
BARNUM GATE SERVICES INC 06/27/2016 105360 17837 101-42110-404 gate repair Police Department 246.75
Total 105360:246.75
BCA TRAINING & DEVELOPME 06/27/2016 105361 27323 101-42110-437 DMT-G online recert, Barnes Police Department 75.00
BCA TRAINING & DEVELOPME 06/27/2016 105361 28227 101-42110-437 DMT-G online recert, Beck Police Department 75.00
Total 105361:150.00
BLUE CROSS BLUE SHIELD OF 06/27/2016 105362 60816 101-15998 Cobra 4,030.00
BLUE CROSS BLUE SHIELD OF 06/27/2016 105362 60816 101-21706 Health insurance 30,919.50
BLUE CROSS BLUE SHIELD OF 06/27/2016 105362 60816 101-42110-135 Disability continuation Police Department 594.00
Total 105362:35,543.50
BOLTON & MENK INC.06/27/2016 105363 190838 601-16500 Well House/WTP imp 231.41
BOLTON & MENK INC.06/27/2016 105363 190840 602-16500 Sewer imp 496.00
BOLTON & MENK INC.06/27/2016 105363 190841 101-43280-304 12-3546 Maple Place Special Services 76.00
BOLTON & MENK INC.06/27/2016 105363 190842 101-43280-304 16-3842 Orono Preserve Special Services 152.00
BOLTON & MENK INC.06/27/2016 105363 190843 101-43280-304 Stonebay Special Services 76.00
BOLTON & MENK INC.06/27/2016 105363 190844 101-43280-304 15-3716 3850 Watertown Rd Special Services 256.00
BOLTON & MENK INC.06/27/2016 105363 190845 101-43280-304 15-3774 Tanager Estates Special Services 280.00
BOLTON & MENK INC.06/27/2016 105363 190846 101-43280-304 4440 Bayside Rd Special Services 56.00
BOLTON & MENK INC.06/27/2016 105363 190847 101-43280-304 15-3770 Orchard Farms Special Services 956.00
BOLTON & MENK INC.06/27/2016 105363 190848 101-43280-304 16-3822 3245 Wayzata Blvd Special Services 728.00
BOLTON & MENK INC.06/27/2016 105363 190849 101-43280-304 16-3828 3825 Deerhill Preserve Special Services 560.00
City of Orono Check Register - COUNCIL REPORT Page: 2
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
BOLTON & MENK INC.06/27/2016 105363 190851 101-43280-304 1095 Ferndale Rd Special Services 224.00
BOLTON & MENK INC.06/27/2016 105363 190852 101-43280-304 16-3826 895 Tonkawa Rd Special Services 224.00
BOLTON & MENK INC.06/27/2016 105363 190853 101-43280-304 15-3739 Mooney Lake Reserve Special Services 104.00
BOLTON & MENK INC.06/27/2016 105363 190854 101-43280-304 15-3733 1185 Ferndale Rd Special Services 280.00
BOLTON & MENK INC.06/27/2016 105363 190855 602-49450-304 Mapping/GIS Sewer 90.00
BOLTON & MENK INC.06/27/2016 105363 190855 601-49400-304 Mapping/GIS Water 55.00
BOLTON & MENK INC.06/27/2016 105363 190855 101-43170-304 Mapping/GIS Engineering 447.50
BOLTON & MENK INC.06/27/2016 105363 190857 437-48965-304 2016 Mill and Overlay project 5,000.00
BOLTON & MENK INC.06/27/2016 105363 190862 601-16500 North system well 11,774.73
BOLTON & MENK INC.06/27/2016 105363 190863 602-49450-304 Scada project Sewer 1,647.43
BOLTON & MENK INC.06/27/2016 105363 190865 602-49450-304 2016 Sewer improvements Sewer 186.00
BOLTON & MENK INC.06/27/2016 105363 190869 101-43280-304 15-3723 Lakeview Addn Special Services 1,248.00
BOLTON & MENK INC.06/27/2016 105363 190874 602-16500 LS2 improvements 1,566.88
BOLTON & MENK INC.06/27/2016 105363 190875 601-49400-304 MINC Navarre PCS-LTE Water 568.00
BOLTON & MENK INC.06/27/2016 105363 190876 402-48056-304 Watertown Rd phase 2 Watertown Road 3,746.00
Total 105363:31,028.95
BOND TRUST SERVICES CORP 06/27/2016 105364 31360 321-47000-620 GO Series 2010A Agent fees 450.00
Total 105364:450.00
BUDGET PRINTING 06/27/2016 105365 1490 101-41300-489 photo contest plate Administration 14.34
BUDGET PRINTING 06/27/2016 105365 1517 101-41900-352 lapel pins Central Services 690.00
Total 105365:704.34
CAMPBELL KNUTSON 06/27/2016 105366 2171-421G1 101-43280-307 16-3829 2465/2485 North Shore Special Services 75.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-000G1 602-49450-307 Sewer easement Sewer 93.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-000G1 601-49400-307 Antenna lease Water 186.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-000G1 101-41600-307 General legal review Law/Legal Services 1,455.93
CAMPBELL KNUTSON 06/27/2016 105366 2717-004G1 101-42110-307 Police matters Police Department 728.50
CAMPBELL KNUTSON 06/27/2016 105366 2717-115G6 101-41600-308 Code enforcement/ordinance violations Law/Legal Services 310.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-150G6 101-43290-800 litigation Special Projects-Contingencies 44.71
CAMPBELL KNUTSON 06/27/2016 105366 2717-201G4 101-41600-307 misc recordings Law/Legal Services 183.55
CAMPBELL KNUTSON 06/27/2016 105366 2717-347G1 225-45200-510 Hackberry Park 624.50
CAMPBELL KNUTSON 06/27/2016 105366 2717-360G1 601-16500 Land for Well #4 139.50
CAMPBELL KNUTSON 06/27/2016 105366 2717-379G7 101-43280-307 15-3786 Mooney Lake Preserve Special Services 200.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-396G6 101-41600-307 Land exchange Law/Legal Services 201.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-398G5 602-49450-307 Sewer easement Sewer 62.00
City of Orono Check Register - COUNCIL REPORT Page: 3
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
CAMPBELL KNUTSON 06/27/2016 105366 2717-416G2 406-48706-307 3907 Cherry Ave hazardous bldg 662.86
CAMPBELL KNUTSON 06/27/2016 105366 2717-417G1 101-43280-307 16-3822 3245 Wayzata Blvd Special Services 250.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-418G1 101-43280-307 16-3808 3800 Casco Ave Special Services 50.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-419G1 101-43280-307 16-3818 710 Big Island Special Services 150.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-420G1 101-43280-307 16-3821 1565 Fairview Cottage Ln Special Services 50.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-800G9 101-42400-307 B&Z staff meetings Building & Zoning 914.50
CAMPBELL KNUTSON 06/27/2016 105366 2717-801G9 101-41600-307 Council meetings Law/Legal Services 1,178.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-802G9 101-42400-307 B&Z assistance Building & Zoning 527.00
CAMPBELL KNUTSON 06/27/2016 105366 2717-803G8 101-41600-307 Ordinances Law/Legal Services 666.50
Total 105366:8,752.55
CARDMEMBER SERVICE 06/27/2016 105367 AE60816 101-43000-224 flags/parts for light pole flags-Carrot Top Public Works Department 306.78
CARDMEMBER SERVICE 06/27/2016 105367 CF60216 101-42110-402 car wash Police Department 10.00
CARDMEMBER SERVICE 06/27/2016 105367 CF60816 101-42110-439 food for police commission meeting-Cub Police Department 15.56
CARDMEMBER SERVICE 06/27/2016 105367 CF60916 101-42110-439 WMDTF meeting-Oak Eatery Police Department 12.82
CARDMEMBER SERVICE 06/27/2016 105367 CF60916B 101-42110-226 shirts for Admin staff for photos-Macy's Police Department 83.97
CARDMEMBER SERVICE 06/27/2016 105367 CF61516 101-42110-439 Bagels for dept meeting-Einstein Bros Police Department 89.74
CARDMEMBER SERVICE 06/27/2016 105367 JL61016 101-41300-439 leadership lunch-Tin Fish Administration 8.37
CARDMEMBER SERVICE 06/27/2016 105367 JL61616 101-41300-439 meeting Country Cake Administration 5.77
CARDMEMBER SERVICE 06/27/2016 105367 RO60916 237-45690-489 Benches-By the Yard Golf Course Improvement 1,178.98
CARDMEMBER SERVICE 06/27/2016 105367 SO60916 101-45200-223 mulch for parks-Dave's Mulch Store Parks 228.00
CARDMEMBER SERVICE 06/27/2016 105367 SO61016 101-43000-489 ice-SA Public Works Department 7.12
Total 105367:1,947.11
CARGILL SALT 06/27/2016 105368 2902849123 601-49400-216 salt Water 4,624.19
Total 105368:4,624.19
CENTERPOINT ENERGY MAIN 06/27/2016 105369 61016 602-49450-381 LS 14 backup generator Sewer 8.39
Total 105369:8.39
CHAMBERLAIN CAPITAL LLC 06/27/2016 105370 62216 101-22205 Escrow refund 2015-00413 2,500.00
Total 105370:2,500.00
CHUNKS LAKESHORE AUTO 06/27/2016 105371 13843 101-42110-402 #242 oil change Police Department 42.74
CHUNKS LAKESHORE AUTO 06/27/2016 105371 13869 101-42110-402 #237 oil change, brakes, rotors, fuel tank repair Police Department 860.62
City of Orono Check Register - COUNCIL REPORT Page: 4
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
CHUNKS LAKESHORE AUTO 06/27/2016 105371 13872 101-42110-402 #236 oil change Police Department 42.74
CHUNKS LAKESHORE AUTO 06/27/2016 105371 13883 101-42110-402 #223 AC repair Police Department 1,331.79
CHUNKS LAKESHORE AUTO 06/27/2016 105371 13887 101-42110-402 #237 rim repair Police Department 291.19
Total 105371:2,569.08
CRAIG RAPP LLC 06/27/2016 105372 160601 101-41300-437 leadership group retreat Administration 395.00
Total 105372:395.00
DELTA DENTAL 06/27/2016 105373 6531781 101-21709 003722072 Jul Dental 2,267.50
DELTA DENTAL 06/27/2016 105373 6531781 101-15998 003722072 Jul Cobra 484.00
Total 105373:2,751.50
DEPUTY REGISTRAR 06/27/2016 105374 61416 101-42110-550 #244, 245, 246 Police Department 62.25
Total 105374:62.25
DHIR, ANNE 06/27/2016 105375 61616 101-42110-311 interpreter services Police Department 100.00
Total 105375:100.00
DODGE OF BURNSVILLE INC 06/27/2016 105376 36182 101-42110-550 New squad #246 Police Department 25,700.00
DODGE OF BURNSVILLE INC 06/27/2016 105376 36489 101-42110-550 New squad #245 Police Department 25,700.00
Total 105376:51,400.00
EVERLAST ENTERPRISES INC 06/27/2016 105377 62116 101-22205 Escrow refund 2015-00725 2,500.00
Total 105377:2,500.00
EXCELSIOR APPLIANCE SALES 06/27/2016 105378 120944 101-42110-404 fridge repair Police Department 119.95
Total 105378:119.95
G & K SERVICES 06/27/2016 105379 1006744662 101-41900-404 council chambers mats Central Services 10.80
G & K SERVICES 06/27/2016 105379 1006744663 101-41900-404 city hall mats Central Services 21.92
City of Orono Check Register - COUNCIL REPORT Page: 5
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
Total 105379:32.72
GENUINE PARTS COMPANY/NA 06/27/2016 105380 320967 101-43000-221 supplies Public Works Department 52.33
Total 105380:52.33
GEPHART ELECTRIC CO INC 06/27/2016 105381 150392 602-49450-406 GS 7 pole location-Nick Spalding Sewer 800.00
GEPHART ELECTRIC CO INC 06/27/2016 105381 150884 101-43000-403 Navarre parking lot light Public Works Department 1,240.57
Total 105381:2,040.57
GONYEA HOMES 06/27/2016 105382 62116 101-22205 Escrow refund 2015-00077 10,000.00
Total 105382:10,000.00
GRAINGER INC 06/27/2016 105383 9132986622 237-45690-489 post sleeves Golf Course Improvement 314.16
Total 105383:314.16
HEATHER GEHLEN 06/27/2016 105384 60316 101-42110-331 mileage reimb Police Department 17.28
Total 105384:17.28
HENNEPIN COUNTY INFOR TE 06/27/2016 105385 1000077515 101-42110-414 radio lease and MDC billing Police Department 1,889.73
Total 105385:1,889.73
INSPECT MINNESOTA & MIDWE 06/27/2016 105386 1565 101-42400-319 Inspection/soil verification 755 Ferndale Building & Zoning 510.00
Total 105386:510.00
JEREMY BARNHART 06/27/2016 105387 52016 101-42400-331 mileage reimb 3/16 to 5/20 Building & Zoning 90.18
JEREMY BARNHART 06/27/2016 105387 52016 101-42400-437 reimb SLUC mtg Building & Zoning 40.00
Total 105387:130.18
JOSH NEEDHAM 06/27/2016 105388 52716 101-42110-437 meal reimb training Police Department 54.09
City of Orono Check Register - COUNCIL REPORT Page: 6
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
Total 105388:54.09
JOTS COMPUTER SERVICES IN 06/27/2016 105389 25221 101-42110-401 IT support Police Department 468.75
Total 105389:468.75
KENNETH N POTTS PA 06/27/2016 105390 61616 231-45650-307 Forfeit 2006 Buick-Whitener 300.00
Total 105390:300.00
LADD, MIKE 06/27/2016 105391 62116 101-22205 Escrow refund 2016-00402 2,500.00
Total 105391:2,500.00
LAKE MTKA CONSERVATION DI 06/27/2016 105392 51816 101-41110-433 2nd Qtr 2016 levy payment Mayor & Council 12,638.25
Total 105392:12,638.25
LAKESCAPE LLC 06/27/2016 105393 202 101-45200-404 Beach weed removal Parks 632.50
Total 105393:632.50
LAND TITLE INC 06/14/2016 105352 536737-1 225-45200-510 land purchase 50.00
Total 105352:50.00
LEAGUE OF MN CITIES INS TR 06/27/2016 105394 53299 703-49960-361 Comp Muni liab 30,947.75
LEAGUE OF MN CITIES INS TR 06/27/2016 105394 53377 703-49960-361 Comp Muni liab credit 1,054.00-
Total 105394:29,893.75
LEXISNEXIS RISK SOLUTIONS 06/27/2016 105395 1297291-201 101-42110-311 May contract fee Police Department 125.00
Total 105395:125.00
LONG LAKE TRUE VALUE 06/27/2016 105396 B328757 101-45200-403 supplies Parks 10.20
LONG LAKE TRUE VALUE 06/27/2016 105396 B333282 101-43000-240 supplies Public Works Department 3.29
LONG LAKE TRUE VALUE 06/27/2016 105396 B333528 101-42110-201 supplies Police Department 31.47
LONG LAKE TRUE VALUE 06/27/2016 105396 B333736 602-49450-222 supplies Sewer 9.77
City of Orono Check Register - COUNCIL REPORT Page: 7
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
LONG LAKE TRUE VALUE 06/27/2016 105396 B333835 101-45200-403 hardware Parks 16.08
LONG LAKE TRUE VALUE 06/27/2016 105396 B334796 101-45210-223 supplies Golf Course 7.97
LONG LAKE TRUE VALUE 06/27/2016 105396 B335443 101-42110-221 supplies Police Department 13.97
LONG LAKE TRUE VALUE 06/27/2016 105396 B335626 101-45210-221 repair parts Golf Course 29.46
LONG LAKE TRUE VALUE 06/27/2016 105396 B336268 101-42110-201 supplies Police Department 22.48
Total 105396:144.69
MACNEIL AUTOMOTIVE PRODU 06/27/2016 105397 707101859 101-42110-402 floor mats Police Department 299.85
MACNEIL AUTOMOTIVE PRODU 06/27/2016 105397 9685254 101-42110-402 floor mats Police Department 299.85
MACNEIL AUTOMOTIVE PRODU 06/27/2016 105397 9775238 101-42110-402 floor mats Police Department 109.95
Total 105397:709.65
MANSFIELD OIL COMPANY 06/27/2016 105398 476236 101-43000-212 Diesel Public Works Department 616.92
MANSFIELD OIL COMPANY 06/27/2016 105398 476237 101-42110-212 Fuel PD Police Department 2,502.18
Total 105398:3,119.10
MEYERS OUTDOOR SERVICES 06/27/2016 105399 4374 101-45200-404 May service Parks 2,225.00
Total 105399:2,225.00
MINNEAPOLIS OXYGEN COMP 06/27/2016 105400 183218403 101-42110-221 oxygen Police Department 91.53
Total 105400:91.53
MINNESOTA EQUIPMENT 06/27/2016 105401 09400 101-43000-403 #450 parts Public Works Department 865.71
Total 105401:865.71
MN DEPT OF REVENUE-WIRE 06/27/2016 105402 53116 101-34210 May sales tax 12.00
MN DEPT OF REVENUE-WIRE 06/27/2016 105402 53116 101-37910 May sales tax 1,143.00
MN DEPT OF REVENUE-WIRE 06/27/2016 105402 53116 101-37920 May sales tax 580.00
MN DEPT OF REVENUE-WIRE 06/27/2016 105402 53116 101-37930 May sales tax 103.00
MN DEPT OF REVENUE-WIRE 06/27/2016 105402 53116 101-37935 May sales tax 51.00
MN DEPT OF REVENUE-WIRE 06/27/2016 105402 53116 101-37940 May sales tax 30.00
MN DEPT OF REVENUE-WIRE 06/27/2016 105402 53116 101-37960 May sales tax 9.00
MN DEPT OF REVENUE-WIRE 06/27/2016 105402 53116 101-37970 May sales tax 5.00
MN DEPT OF REVENUE-WIRE 06/27/2016 105402 53116 101-37990 May sales tax 101.00
City of Orono Check Register - COUNCIL REPORT Page: 8
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
Total 105402:2,034.00
MORRIES PARTS AND SERVIC 06/27/2016 105403 761176 101-42110-402 #232 repair Police Department 238.38
Total 105403:238.38
MTI DIST CO 06/27/2016 105404 1066978-00 101-45210-223 pins for practice green Golf Course 65.69
Total 105404:65.69
NAVARRE HARDWARE 06/27/2016 105405 294413 101-43000-403 supplies Public Works Department 11.48
NAVARRE HARDWARE 06/27/2016 105405 294415 101-43000-240 supplies Public Works Department 9.49
NAVARRE HARDWARE 06/27/2016 105405 294504 101-45200-221 supplies Parks 13.47
NAVARRE HARDWARE 06/27/2016 105405 294880 101-45210-223 supplies Golf Course 31.91
NAVARRE HARDWARE 06/27/2016 105405 294881 101-45210-223 no parking sign Golf Course 2.49
Total 105405:68.84
NIH HOMES 06/27/2016 105406 62216 101-22205 Escrow refund 2015-00607 2,500.00
Total 105406:2,500.00
NORLINGS 06/27/2016 105407 31621 225-45200-530 Livingston Park improvements 1,050.00
Total 105407:1,050.00
NORTH MEMORIAL HEALTH CA 06/27/2016 105408 877 101-42110-437 EMR refresher Boris, Sonnek, Fournier, Wocken Police Department 200.00
NORTH MEMORIAL HEALTH CA 06/27/2016 105408 882 101-42110-437 EMR refresher Spencer Police Department 50.00
Total 105408:250.00
OFFICE DEPOT 06/27/2016 105409 8424243710 101-42110-201 office supplies Police Department 75.66
OFFICE DEPOT 06/27/2016 105409 8424249010 101-42110-201 office supplies Police Department 46.49
Total 105409:122.15
OFFICE DEPOT 06/27/2016 105410 8428365880 101-42110-201 office supplies Police Department 83.93
OFFICE DEPOT 06/27/2016 105410 8428366300 101-42110-201 office supplies Police Department 19.96
City of Orono Check Register - COUNCIL REPORT Page: 9
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
Total 105410:103.89
PETERS, BARRY 06/27/2016 105411 62216 101-22205 Escrow refund 2015-01350 2,500.00
Total 105411:2,500.00
PROLAWNS 06/27/2016 105412 60916 101-45200-404 late summer round up application-playgrounds Parks 2,874.00
Total 105412:2,874.00
QUALITY FLOW SYSTEMS INC 06/27/2016 105413 32008 602-49450-406 LS 17 repair Sewer 2,250.00
QUALITY FLOW SYSTEMS INC 06/27/2016 105413 32024 602-49450-406 service checks Sewer 3,100.00
QUALITY FLOW SYSTEMS INC 06/27/2016 105413 32058 602-49450-406 LS 22 repair Sewer 4,836.00
Total 105413:10,186.00
RANDYS SANITATION INC 06/27/2016 105414 51916B 101-45210-404 May Service Golf Course 25.81
RANDYS SANITATION INC 06/27/2016 105414 51916B 101-45200-404 April Service Parks 6.08
RANDYS SANITATION INC 06/27/2016 105414 61716 101-41900-404 June service Central Services 322.46
RANDYS SANITATION INC 06/27/2016 105414 61716 101-45200-404 June service Parks 324.83
RANDYS SANITATION INC 06/27/2016 105414 61716 101-45210-404 June service Golf Course 59.18
Total 105414:738.36
REED VENDING 06/27/2016 105415 9224 101-45210-094 concession supplies Golf Course 213.75
Total 105415:213.75
RON STEFFENHAGEN 06/27/2016 105416 62216 101-45210-223 reimb supplies Golf Course 12.85
Total 105416:12.85
ROYAL, STEWART 06/27/2016 105417 62016 101-41300-489 Photo contest Administration 100.00
Total 105417:100.00
SCHWAAB INC 06/27/2016 105418 54333 101-41900-201 stamp Central Services 66.51
City of Orono Check Register - COUNCIL REPORT Page: 10
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
Total 105418:66.51
SELECT ACCOUNT 06/27/2016 105419 60816 101-41900-319 participant fee Central Services 90.00
Total 105419:90.00
SELECT ACCOUNT 06/27/2016 105420 62116 101-21719 FLEX 107.98
Total 105420:107.98
SIRCHIE FINGER PRINT LABS 06/27/2016 105421 256977 101-42110-201 evidence tags/bags Police Department 127.74
Total 105421:127.74
STREICHERS POLICE EQUIP 06/27/2016 105422 1208061 101-42110-226 Hooper uniforms Police Department 1,157.50
STREICHERS POLICE EQUIP 06/27/2016 105422 1208555 101-42110-226 Persell uniforms Police Department 45.00
STREICHERS POLICE EQUIP 06/27/2016 105422 1209048 101-42110-226 Carstens uniforms Police Department 849.35
STREICHERS POLICE EQUIP 06/27/2016 105422 1209050 101-42110-226 Carstens uniforms Police Department 86.98
STREICHERS POLICE EQUIP 06/27/2016 105422 1209053 101-42110-226 Carstens uniforms Police Department 72.00
STREICHERS POLICE EQUIP 06/27/2016 105422 1209060 101-42110-226 Beniek uniforms Police Department 122.00
STREICHERS POLICE EQUIP 06/27/2016 105422 1209062 101-42110-226 Beniek uniforms Police Department 49.99
STREICHERS POLICE EQUIP 06/27/2016 105422 1209370 101-42110-226 Carstens uniforms Police Department 164.97
STREICHERS POLICE EQUIP 06/27/2016 105422 1209491 101-42110-226 Beniek uniforms Police Department 19.99
STREICHERS POLICE EQUIP 06/27/2016 105422 1209821 101-42110-226 Carstens uniforms Police Department 88.96
STREICHERS POLICE EQUIP 06/27/2016 105422 1209873 101-42110-226 Schultz uniforms Police Department 279.00
STREICHERS POLICE EQUIP 06/27/2016 105422 1210090 101-42110-226 Swanson uniforms Police Department 44.99
STREICHERS POLICE EQUIP 06/27/2016 105422 1210559 101-42110-226 Persell uniforms-vest Police Department 850.00
STREICHERS POLICE EQUIP 06/27/2016 105422 1210923 101-42110-226 supplies Police Department 252.42
STREICHERS POLICE EQUIP 06/27/2016 105422 1210926 101-42110-226 supplies Police Department 12.50
STREICHERS POLICE EQUIP 06/27/2016 105422 1210933 101-42110-226 Beniek uniforms Police Department 220.00
STREICHERS POLICE EQUIP 06/27/2016 105422 1210945 101-42110-226 Beniek uniforms Police Department 9.99
STREICHERS POLICE EQUIP 06/27/2016 105422 1210950 101-42110-226 Beniek uniforms Police Department 7.99
STREICHERS POLICE EQUIP 06/27/2016 105422 1211365 101-42110-402 replace siren box Police Department 120.00
STREICHERS POLICE EQUIP 06/27/2016 105422 1211736 101-42110-226 Schultz uniforms Police Department 72.00
STREICHERS POLICE EQUIP 06/27/2016 105422 1211801 101-42110-226 Beniek uniforms Police Department 947.50
STREICHERS POLICE EQUIP 06/27/2016 105422 1211915 101-42110-226 Carstens uniforms Police Department 131.97
STREICHERS POLICE EQUIP 06/27/2016 105422 1212124 101-42110-226 Szczepanik uniforms Police Department 72.00
STREICHERS POLICE EQUIP 06/27/2016 105422 CM273386 101-42110-226 credit for return Police Department 111.97-
STREICHERS POLICE EQUIP 06/27/2016 105422 CM273511 101-42110-226 credit for return Police Department 129.99-
City of Orono Check Register - COUNCIL REPORT Page: 11
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
Total 105422:5,435.14
SUN LIFE FINANCIAL 06/27/2016 105423 62016 101-21713 LTD June 1,210.55
SUN LIFE FINANCIAL 06/27/2016 105423 62016 101-21714 STD Jun 397.21
SUN LIFE FINANCIAL 06/27/2016 105423 62016 101-21710 Life Insurance June 1,160.20
Total 105423:2,767.96
TESSMAN COMPANY 06/27/2016 105424 125596 101-45210-223 herbicide Golf Course 497.38
Total 105424:497.38
THE SIGN AGE INC 06/27/2016 105425 31885 101-42110-352 business cards Police Department 104.00
Total 105425:104.00
THORPE DIST CO 06/27/2016 105426 1096572 101-45210-091 beer Golf Course 165.30
Total 105426:165.30
TRI CITY LAB 06/27/2016 105427 53116 601-49400-489 water testing Water 31.50
Total 105427:31.50
TRUCK BODIES & EQUIP INTL I 06/27/2016 105428 37861 101-43000-222 repair parts Public Works Department 25.08
Total 105428:25.08
UNITED FARMERS COOPERATI 06/27/2016 105429 33896 101-43000-224 weed killer Public Works Department 61.99
Total 105429:61.99
VERIZON WIRELESS 06/27/2016 105430 9766587883 101-42110-321 06/07 to 07/06 Police Department 1,384.81
VERIZON WIRELESS 06/27/2016 105430 9766587883 101-41900-321 06/07 to 07/06 Central Services 186.40
VERIZON WIRELESS 06/27/2016 105430 9766587883 101-45210-321 06/07 to 07/06 Golf Course 38.25
VERIZON WIRELESS 06/27/2016 105430 9766587883 601-49400-321 06/07 to 07/06 Water 70.02
VERIZON WIRELESS 06/27/2016 105430 9766587883 602-49450-321 06/07 to 07/06 Sewer 70.02
VERIZON WIRELESS 06/27/2016 105430 9766587883 101-43000-415 06/07 to 07/06 Public Works Department 35.01
City of Orono Check Register - COUNCIL REPORT Page: 12
Check Issue Dates: 6/14/2016 - 6/27/2016 Jun 23, 2016 11:10AM
Check Check Invoice Invoice GL Account Description Department Invoice
Payee Issue Date Number Number Amount
Total 105430:1,784.51
WESTONKA COMMUNITY & CO 06/27/2016 105431 62016 101-42110-439 Dog Days exhibit fee Police Department 30.00
Total 105431:30.00
WHITELEY, DOUG 06/27/2016 105432 62216 101-22205 Escrow refund 2015-00323 700.00
Total 105432:700.00
WRIGHT HENNEPIN ELECTRIC 06/27/2016 105433 61016 101-43000-381 5/01 to 6/01 Public Works Department 99.75
WRIGHT HENNEPIN ELECTRIC 06/27/2016 105433 61016 602-49450-381 5/01 to 6/01 Sewer 30.65
Total 105433:130.40
Grand Totals: 252,732.78