HomeMy WebLinkAbout05.16.22
CITY OF ST. JOSEPH
www.cityofstjoseph.com
75 Callaway Street East | Saint Joseph, Minnesota 56374
Email: cityoffices@cityofstjoseph.com | Phone: 320.363.7201 | Fax 320.363.0342
St. Joseph City Council
May 16, 2022
6:00 PM
**The City Council meeting will be conducted in-person in the council chambers of the St.
Joseph Government Center. Members of the public can attend in-person or via Zoom. Zoom
attendees wanting to speak during item 2. Public Comments, contact City Clerk Kayla Klein
(320) 229-9421, kklein@cityofstjoseph.com by noon on the day of the meeting. This will ensure
that you will be heard at the appropriate time during the meeting.**
Join Zoom Meeting
https://us06web.zoom.us/j/89151828208?pwd=MWRmT3FLRC94eTZDbEF6NkRNVTF4Zz09
Meeting ID: 891 5182 8208
Passcode: 103335
Dial by your location
+1 929 205 6099 US (New York)
+1 301 715 8592 US (Washington DC)
+1 312 626 6799 US (Chicago)
+1 669 900 6833 US (San Jose)
+1 253 215 8782 US (Tacoma)
+1 346 248 7799 US (Houston)
1. 6:00 PM Call to order - Pledge of Allegiance
2. Public Comments Up to 3 speakers will be allowed for up to 3 minutes each to address
the council with questions/concerns/comments (regarding an item NOT on the agenda). No
Council response or action will be given/taken other than possible referral to Administration.
3. Approve Agenda
4. Consent Agenda
a. Minutes – Requested Action: Approve the minutes of May 2, 2022.
b. Bills Payable – Requested Action: Approve Check Numbers 059029-059076, Account
Payable EFT #002044-002051; Payroll EFT 112225-112230, Regular Pay Period 9,9.01,
Council Pay Period 5.
c. Donations – Requested Action: Accept the donations as presented.
d. Finance Report – Requested Action: Accept the April 2022 financial report as presented.
e. Transfers – Requested Action: Authorize the 2022 transfers as presented.
f. Calling for Hearing, Trobec’s Tax Abatement – Requested Action: Approve Resolution
2022-023 Calling for A Public Hearing on Proposed Property Tax Abatements and
Proposed Granting of Business Subsidy.
g. Variance Extension Request, MN Home Improvements – Requested Action: Approve
Resolution 2022-027 Extending Variance Approval for City Council Resolutions 2021-018,
2021-019, and 2021-020.
h. 3.2 Malt Liquor License Approval – Requested Action: Approve the 3.2 Liquor License
for the St. Joseph Joes.
i. Repayment Agreement Satisfactions – Requested Action: Approve the Repayment
Agreement Satisfactions for the following properties: 26 2nd Ave NE; 32 2nd Ave SE; 107
3rd Ave SE; 111 4th Ave SE; 116 1st Ave SE; 154 5th Ave SE; 200 MN St E; 208 MN St E;
503 Eastern Ct; 507 Eastern Ct.
j. Finance Software Package – Requested Action: Approve the quote provided by Civic
Systems to operate the City’s financial and permitting software package with a payment in
2022 and one in 2023 using ARPA grant dollars. This amount includes the first-year
support fees.
k. Crack Seal – Requested Action: Approve the quote from Astech Surface Technologies
for the crack sealing as outlined in the maintenance plan in the amount of $12,198.00.
CITY OF ST. JOSEPH
www.cityofstjoseph.com
75 Callaway Street East | Saint Joseph, Minnesota 56374
Email: cityoffices@cityofstjoseph.com | Phone: 320.363.7201 | Fax 320.363.0342
l. Seal Coat – Requested Action: Approve the quote from Astech Surface Technologies for
seal coating as outlined in the maintenance plan in the amount of $124,024.08.
m. Fire Contract Amendment – Requested Action: Approve Amendment to Fire Contract
between City of St. Joseph, Town of St. Joseph and Town of St. Wendel.
5. Public Hearing, Special Event Requests, Sal’s Bar
6. 2021 Audit Presentation, BerganKDV
7. Public Hearing, MS4 Annual Report
8. Street Closure Request, St. Joseph Lions
9. Fire Department Rescue Van
10. Engineer Reports
a. 2022 Street Improvements
11. Department Reports
a. Administration
b. Community Development
c. Fire
d. Finance
e. Public Works
f. Police
12. Mayor Reports
13. Adjourn
May 02, 2022
Page 1 of 4
Pursuant to due call and notice thereof, the City Council for the City of St. Joseph met in regular session
on Monday, May 02, 2022, at 6:00PM in the St. Joseph Government Center.
Members Present: Mayor Rick Schultz, Councilmembers Kelly Beniek, Kevin Kluesner, Jon Hazen, Bob
Loso
City Representatives Present: Administrator Therese Haffner, Finance Director Lori Bartlett, City Engineer
Randy Sabart, Public Works Director Ryan Wensmann, City Clerk Kayla Klein, Police Chief Dwight
Pfannenstein
Oath of Police Officer: Nathan Vossen was sworn in as the newest St. Joseph police officer.
Public Comments: Tim Borresch, 11 3rd Ave NW, shared his feedback regarding the alleyway between 2nd
and 3rd Avenues NW. He has concerns with the condition of that area and would like the City to consider
tarring it now. He believes that action would be best for overall maintenance. He has concerns with where
vehicles are parking. They are ruining the grass, and also possibly going against ordinance as vehicles
are not supposed to park on the grass. He believes that there is not enough parking for those who utilize
the ballfield and urged the Council to go to the area during a ballgame for a visual. Regardless of whether
they are supposed to, the cars that park there, just keep parking there. He thinks the City could use funds
more wisely and address this situation to find a solution. He suggested possibly ticketing the vehicles. He
mentioned signage as well. He believes this to be a yearly issue.
Approve Agenda: Administrator Therese Haffner asked for an amendment to the agenda. Haffner would
like to add Trobec’s Tax Abatement Request to the agenda.
Hazen motioned to approve the agenda with the addition of 10a, Trobec’s Tax Abatement Request;
seconded by Loso.
Aye: Loso, Hazen, Schultz, Beniek Motion Carries: 4:1
Nay: Kluesner
Consent Agenda: Hazen made a motion to approve the consent agenda; seconded by Loso and
passed unanimously.
a. Minutes – Requested Action: Approve the minutes of April 18, 2022.
b. Bills Payable – Requested Action: Approve Check Numbers 058991-059028; Payroll EFT
112225 – 112230; Account Payable EFT 002042-002043, Regular Pay Period 8.
c. Performance Measurement Survey Questions – Requested Action: Approve conducting a
survey of the City’s performance benchmarks with the assistance of LMC establishing the
questions discussed.
d. Joint Powers Agreement – Requested Action: Approve the Joint Powers Agreement
between the City of St. Joseph and the Minnesota BCA.
e. Water Tower Cleaning – Requested Action: Approve the quote from KLM Engineering, Inc.
to perform the exterior cleaning of the water tower for an amount not to exceed $9,900.00.
f. Finance Report – Requested Action: Accept the 1st quarter 2022 and March 2022 financial
reports.
g. Water & Sewer Financial Modeling Software – Requested Action: Approve the quote
provided by Waterworth for financial modeling of the water and sewer funds.
h. East Park Grant Application – Requested Action: Adopt Resolution 2022-022 approving
grant application to the Legislative Commission on Minnesota Resources (LCCMR).
Environmental and Natural Resources and Trust Fund.
i. Job Classification and Compensation Update– Requested Action: Approve the quote from
Flaherty & Hood, P.A. to perform a compensation update.
Public Hearing, Special Event Request, Joetown Rocks: City Clerk Kayla Klein informed the Council that
a special event permit application was received from the Church of St. Joseph for Joetown Rocks.
The event will be held on July 3 & 4, 2022, and will include an outdoor concert, fireworks and street
closures. The applicant has submitted plans for emergency evacuation, parking/traffic control, event
May 02, 2022
Page 2 of 4
clean-up, and security & crowd control. The applicant is contracting with Security Specialists Inc. to
provide 18 security officers and 1 supervisor. This is in addition to the assistance that will be provided by
the St. Joseph Police Department and Stearns County. Hearing notices were sent to property owners
within 350 feet of the event site. Representatives of the Church of St. Joseph are available to answer
questions.
Schultz opened the public hearing.
Amber Walling, 31 2nd Ave NE, Business Administrator for the Church of St. Joseph located at 12
Minnesota St. W, informed the Council that this is the 15th Joetown Rocks Concert. It is the always the
hope of the Church of St. Joseph to provide a safe and family friendly festival that celebrate the parish
and the community. She highlighted the changes that the Church has made this year.
• Live music will be done prior to the fireworks. The fireworks are planned for 10:15. In recent years
music used to go until midnight.
• All food and beverage stands will discontinue services at 11:00PM. The Church of St. Joseph has
also established an agreement with Resurrection Lutheran Church to lead the refreshment stand;
the Lutheran Church will receive the majority of the proceeds from that stand. The plan is to
evaluate the feedback from Resurrection Church after the event and partner with additional
nonprofits in the community in the future.
The Church of St. Joseph hopes the changes made will allow community businesses to benefit from the
influx of visitors to the community.
As no one else wished to speak, Schultz closed the public hearing.
Council asked about the parade. Ms. Walling informed them that the parade was not associated with the
Church, and was actually hosted by the Lions Club.
Council also asked about the safety plan. Chief Pfannenstein commented that shortening by an hour is
better for his Staff and for people that have complained in the past. He also stated that he had no other
concerns.
Council asked if the fireworks would be in the same place and if there was a weather communication
plan. Ms. Walling replied that the fireworks would be in the same place [behind Little Saints] and that the
Church does have a weather plan in place as a part of the emergency preparedness plan is the same.
Beniek moved to Approve the Special Event request submitted by the Church of St. Joseph for
Joetown Rocks on July 3 & 4th, 2022; seconded by Hazen and passed unanimously.
Special Event Discussion, Sal’s Bar: City Clerk Kayla Klein stated that staff received two applications from
Sal’s Bar for events on June 25th and July 9th. City Ordinance 701 allows each establishment to have
one outdoor liquor event past 9:30PM. Both applications have the concert ending at 10:30PM. The
applicant is asking that both events be allowed because they were limited in the past due to COVID.
Events that end after 9:30 PM with music/alcohol are required to have a public hearing. Staff is unable to
process both applications as it goes against City Ordinance and the applicant has not indicated which of
the two events he would like to see go through the hearing process.
At this time Staff is looking for direction on how to proceed.
Council discussed the time frame, noise issues and anticipated crowd size. They also asked if this was a
one-time request, as there was concern about setting a precedent.
Kyle Schneider, from Sal’s Bar, 109 Minnesota St. W informed the Council that they originally put on the
application to go 12:00AM and decided to cut it back to 10:30PM for the music to end for both events. He
also informed the Council that the reason for the second request is to accommodate SBC/SJU. These
May 02, 2022
Page 3 of 4
events are a collaboration with the colleges and they coincide with their reunion years. Basically, a
reunion was missed due to COVID and they are trying to make that event up.
Consensus from Council was to proceed with both special event applications as long as the applicant
adheres to the 10:30 timeframe for music and fulfill all other requirements.
Request for Amending Ordinance 502 – Special Event Facility: Administrator Therese Haffner reminded
the Council that in 2018, the City Council approved a new rural residential district in response to annexing
large portions of St. Joseph Township. She provided history of the annexation and shared the intent of
the Rural Residential District Ordinance.
Recently, Ken Bellicot and Kristyn Farrell have submitted a request to amend the zoning ordinance to
allow a wedding focused event center as a conditional use in the RR Rural Residential District. They are
proposing to build the new event center at 28617 Jade Road, south of Woodlands of Country Manor and
southwest of Kennedy Community School. The property is zoned Rural Residential District and the City’s
Comprehensive Plan guides the property for low density residential – single family homes.
Haffner reviewed a timeline of the conversation with the applicants as well as the steps taken by the
Planning Commission. On April 11th the Planning Commission recommended denial of the amendment to
the ordinance.
Haffner reviewed the actions that are before the Council.
Loso, as the Planning Commission Liaison, shared his perspective from the planning commission
meetings.
Kluesner believed that now is not the right time and the annexation happened recently and its too soon to
be amending ordinances.
Hazen was concerned about the rezoning being inconsistent with the Comprehensive Plan as well as the
possibility of having other event centers in other Rural Residential Areas.
Beniek, Loso, and Schultz believe the use will be good for the city. Schultz opposed the proposed
amendment because he believed it was too restrictive. The restrictions should be determined once the
applicant applies for the Conditional Use Permit.
Haffner noted that the Council needed to act on the request by May 17th in order to meet the 60 day rule
established by statute.
Applicants Ken Bellicot and Kristyn Farrell, 2244 Orchid Loop South, St. Cloud, detailed some of the
planned uses for the property. Those plans include maintaining the natural habitat of the property and
using the area for community and educational purposes. Mr. Bellicot stated that their intended use does
not deviate far from the definition of a place of worship, which is already allowed as a conditional use
within RR zoned properties. He asked the Council why now is not the right time for this kind of use. It is
his feeling that their plan would operate similarly to a place of worship and guidelines would be in place,
including approved restrictions set by the Council as recommended by Staff. He asked for the Council to
consider table in hopes of further discussion.
Hazen moved to Approve 2022-005 Amending Ordinance 502, Section 502.04 and Section 502.27;
seconded by Kluesner.
Aye: Loso, Beniek Motion Fails: 3:2
Nay: Kluesner, Hazen, Schultz
Administrative Assistance Hire: The City Council discussed hiring of an Administrative Assistant at their
work session on April 26, 2022. Last year during City Council budget discussions, an office specialist was
included as a future hire due to the increasing administration work. Staff will continue to move forward
with more automation, such as online permitting but recognize the need is still there for Staff to support
May 02, 2022
Page 4 of 4
automation and to provide in-person, phone and manual services to the public. Administrator Haffner
provided an overview of the duties this role would perform.
Beniek moved Approve the Administrative Assistant job description and authorize Staff to
conduct the hiring process for a full-time Administrative Assistant; seconded by Hazen.
Council discussed supervision, rate and job classification, budget and qualifications of this role.
Aye: Kluesner, Hazen, Schultz, Beniek Motion Carries: 4:1
Nay: Loso
Engineer Reports, 2022 Street Improvements: City Engineer Randy Sabart informed the Council that April
28th was the bid opening for the 2022 Street Improvements. Three bids were received. There is
approximately $15,000.00 between the lowest bid and the second lowest bid. The low bidder will be
determined based on whether or not the Council awards the base bid plus the alternate [Alternate A].
At the public improvement hearing there was discussion on drainage conditions at the south end of 17th
Ave. Staff was directed collect survey information and come up with an alternate to improve the drainage
conditions. He reviewed the plans with the Council. Direction is needed on interest in proceeding with
Alternate A; if so what should the cost share if any be for the benefiting properties. City appraiser would
need to be consulted.
Council advised Sabart to reach out to the appraiser to find out the impact to the properties.
Trobec’s Tax Abatement Request: Finance Director Lori Bartlett informed the Council that an application
from Trobec’s Bussing was received to rescind the original abatement and entertain a new abatement.
The original agreement was approved for seven-year abatement with 75% of the taxes abated each year.
The City and School District participate in that abatement.
Trobec’s project was delayed a couple of years and they did not get the gap they need to cover to move
forward. They would like a new agreement and are asking for a higher abatement level.
The application was reviewed by the City’s bond counsel and financial advisor. Bartlett reviewed the two
terms being proposed. There is some urgency to this matter as the terms should be the same for the City
and the School District. The public hearing for the School District is coming up.
Hazen moved to approve Trobec’s Abatement Request for the Seven-Year Term/100% Abatement
Beginning 2023-2029; seconded by Beniek.
Aye: Beniek, Kluesner, Hazen Motion Carries: 3:2
Nay: Schultz, Loso
Commission/Board Reports: None
Mayor Reports: Schultz reached out to our legislators and senators for districts 13,13A, 14 and 14A. They
will be meeting with the Council to meet and greet; review projects and answer any questions they may
have. Chief Pfannenstein and Schultz will have their last meeting with CSB this month.
Adjourn: Loso made a motion to adjourn at 7:36PM; seconded by Kluesner and passed
unanimously.
Kayla Klein
City Clerk
Council Agenda Item 4b
MEETING DATE: May 16, 2022
AGENDA ITEM: Bills Payable
SUBMITTED BY: Finance
BOARD/COMMISSION/COMMITTEE RECOMMENDATION: None
PREVIOUS COUNCIL ACTION: See below
BACKGROUND INFORMATION:
The council approved staff to make the following payments through the payroll contracts, regular
monthly invoices with due dates prior to the next scheduled council meeting, or actions taken at
previous council meetings. The information here is to provide you all checks and electronic
payments made for verification of the disbursement completeness.
BUDGET/FISCAL IMPACT:
Bills Payable – Checks Mailed Prior to Council Approval
Regular PP 9, 9.01, Council PP 5 $51,844.16
Payroll EFT #112225 - #112230 $37,530.47
Account Payable EFT #002044 - #002051 $54,110.26
Check Numbers #059029 - #059046 $35,379.69
Total $178,864.58
Bills Payable – Checks Awaiting Council Approval
Check Numbers #059047 - #059076 $167,026.24
Total $167,026.24
Total Budget/Fiscal Impact: $345,890.82 Various Funds
ATTACHMENTS:
Bills Payable – Checks Mailed Prior to Council Approval
REQUESTED COUNCIL ACTION: Approve the bills payables as presented.
Check#Date Search Name Comments Amount FUND DEPART OBJ
ACH 04-May-22 PAYROLL Regular PP 9, Supplemental PP 9.01; Council PP 5 $51,844.16
002044 30-Apr-22 SENTRY BANK April bank fees-nsf/incorrect account $406.67 601 00000 37115
002044 30-Apr-22 SENTRY BANK April bank fees-nsf fee $4.00 601 49490 317
002044 30-Apr-22 SENTRY BANK April bank fees-split 4/29 deposit eHeat grant $334.00 601 00000 37115
002045 04-May-22 NORTHLAND TRUST SERVICES INC 2015B bond interest from escrow acct $16,467.50 353 47100 611
002046 05-May-22 COMMISSIONER OF REVENUE April 2022 Sales/Use Tax $7.05 101 41430 441
002046 05-May-22 COMMISSIONER OF REVENUE April 2022 Sales/Use Tax $11.46 101 42120 441
002046 05-May-22 COMMISSIONER OF REVENUE April 2022 Sales/Use Tax $183.00 101 45202 441
002046 05-May-22 COMMISSIONER OF REVENUE April 2022 Sales/Use Tax $93.03 101 45204 441
002046 05-May-22 COMMISSIONER OF REVENUE April 2022 Sales/Use Tax ($7.63)101 45202 31320
002046 05-May-22 COMMISSIONER OF REVENUE April 2022 Sales/Use Tax $535.71 601 00000 31320
002046 05-May-22 COMMISSIONER OF REVENUE April 2022 Sales/Use Tax $2,176.38 603 00000 31320
002047 06-May-22 PAYMENT SERVICE NETWORK April 2022 PSN Fees $337.00 101 41530 300
002048 09-May-22 DELTA DENTAL May 2022 Dental Premiums $1,966.64 101 21706
002049 09-May-22 THE HARTFORD May 2022 Life Insurance Premium $179.55 101 21711
002050 11-May-22 NCPERS GROUP LIFE INSURANCE May 2022 Group Life Insurance Premium $57.00 101 21711
002051 11-May-22 MEDICA May 2022 Health Insurance Premiums $31,358.90 101 21706
112231 04-May-22 SENTRY BANK HSA w/h Reg PP 9 $3,156.46 101 21715
112232 04-May-22 EFTPS Fed w/h Reg PP 9, CC 5 $6,324.29 101 21701
112232 04-May-22 EFTPS FICA w/h Reg PP 9, CC 5 $7,752.04 101 21703
112233 04-May-22 COMMISSIONER OF REVENUE State w/h Reg PP 9, CC 5 $2,910.77 101 21702
112234 04-May-22 PERA PERA w/h Reg PP 9, CC 5 $15,057.77 101 21704
112235 04-May-22 VOYA FINANCIAL Deferred Comp w/h Reg PP 9 $2,079.14 101 21705
112236 04-May-22 AMERICAN FUNDS 529 Svgs w/h Reg PP 9 $250.00 101 21705
EFT Total $143,484.89
CITY OF ST JOSEPH
EFT's & Payroll - Paid Prior To Council Approval
Check#Date Search Name Comments Amount FUND DEPART OBJ
059029 05-May-22 ALL STAR TROPHY & AWARDS, INC.Retirement Plaques (Loso, Simon, Phillipp, Marthaler, Torborg, $240.00 105 42220 210
059030 05-May-22 C & L EXCAVATING, INC Compost Brush Pile Burning $1,000.00 603 43230 300
059031 05-May-22 CENTRAL MOTORCAR SPECIALTIES Squad #703 Repair - Deer Incident $4,038.25 101 42120 300
059032 05-May-22 CITY OF ST. CLOUD Americorps Seniors Support $5,780.00 101 41110 433
059033 05-May-22 DEZURIKS PORTABLE BLACK SIGN CO Advertisement - Firefighters Wanted $350.00 105 42210 340
059034 05-May-22 FARM-RITE EQUIPMENT, INC.#24 - Battery, Oil Filters $225.27 101 43120 230
059035 05-May-22 GALLS, INC New Captain Badges - Orcutt, Kremer, Folkerts $409.48 105 42220 585
059036 05-May-22 GOPHER STATE ONE CALL April 2022 Locates $37.13 601 49440 319
059036 05-May-22 GOPHER STATE ONE CALL April 2022 Locates $37.12 602 49490 319
059037 05-May-22 GRANITE ELECTRONICS, INC Battery Impres2 LI-ION $219.00 490 45201 580
059037 05-May-22 GRANITE ELECTRONICS, INC Service - Minitor VI Radio $57.00 105 42250 220
059038 05-May-22 HARTSOOK COMPANIES, INC.June 2022 - Campaign Mgmt Svcs $17,500.00 390 45202 300
059039 05-May-22 HOFFMAN, JUNE April 2022 - Fire Hall Cleaning $75.00 105 42281 300
059040 05-May-22 KRIS ENGINEERING INC 3/4x8x12 SEFC 5/8P, 1-1/2 Gauge, 3-3-12 Spacing $1,584.54 101 43125 210
059041 05-May-22 KWIK TRIP April 2022 - PD Motor Fuel $3,353.01 101 42152 235
059041 05-May-22 KWIK TRIP Excise Tax Credit ($219.74)101 42152 235
059041 05-May-22 KWIK TRIP PD Car Washes $26.00 101 42152 230
059042 05-May-22 PINA, SILVANA Refund - Damage Deposit - Millstream $200.00 101 45202 34780
059043 05-May-22 SCHMIDT, RONALD April 2022 - FD Lunch Reimbursement $85.73 101 21712
059044 05-May-22 SPECTRUM SUPPLY Absorbent Oil & Water Floor Dry (for Fuel Leaks)$101.90 105 42220 210
059045 05-May-22 TRAUT WELLS, INC Potable Water Tests $200.00 601 49420 312
059046 05-May-22 TRAUT, JODI Newmie Camp Refund (2 ppl)$80.00 101 45204 34408
Total Bills Payable - Mailed Prior to Council Approval $35,379.69
CITY OF ST JOSEPH
Bills Payable – Paid Prior To Council Approval
Check#Date Search Name Comments Amount FUND DEPART OBJ
059047 12-May-22 BADGER METER, INC Apr 2022 Beacon Services $4.45 601 49430 210
059048 12-May-22 CENTRAL MCGOWAN, INC Medical Oxygen $37.03 101 42120 210
059048 12-May-22 CENTRAL MCGOWAN, INC Medical Oxygen $37.04 105 42270 210
059049 12-May-22 CINTAS CORPORATION NO. 2 PW Uniforms $52.75 602 49450 171
059049 12-May-22 CINTAS CORPORATION NO. 2 PW Uniforms $4.47 651 49900 171
059049 12-May-22 CINTAS CORPORATION NO. 2 PW Uniforms $4.04 603 43230 171
059049 12-May-22 CINTAS CORPORATION NO. 2 PW Uniforms $52.96 601 49440 171
059049 12-May-22 CINTAS CORPORATION NO. 2 PW Uniforms $23.40 101 45202 171
059049 12-May-22 CINTAS CORPORATION NO. 2 PW Uniforms $24.03 101 43120 171
059049 12-May-22 CINTAS CORPORATION NO. 2 Rugs, Towels, Toilet Paper $118.35 602 49490 210
059049 12-May-22 CINTAS CORPORATION NO. 2 Rugs, Towels, Toilet Paper $118.35 601 49490 210
059049 12-May-22 CINTAS CORPORATION NO. 2 Rugs, Towels, Toilet Paper $118.35 101 45201 210
059049 12-May-22 CINTAS CORPORATION NO. 2 Rugs, Towels, Toilet Paper $29.28 101 42120 210
059049 12-May-22 CINTAS CORPORATION NO. 2 Rugs, Towels, Toilet Paper $294.93 101 41430 210
059050 12-May-22 CITY OF ST. CLOUD Mar 2022 Sewer Rental / Bonds $25,323.86 602 49480 419
059050 12-May-22 CITY OF ST. CLOUD Mar 2022 Sewer Rental / Bonds $40,750.78 602 49480 418
059051 12-May-22 COLLEGE & MINNESOTA, LLC BFA Grant Reimbursement - Fire Hall Garage Doors $2,000.00 150 46500 588
059052 12-May-22 DTM FLEET SERVICE #702 - Police Dress Vehicle $6,244.06 490 42152 550
059052 12-May-22 DTM FLEET SERVICE #707 - Spotlight, Install Kit $396.91 490 42152 550
059053 12-May-22 EO JOHNSON BUSINESS TECH Firewall - 5/20/22 to 6/19/22 $370.00 101 41710 215
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $545.71 101 42151 321
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $147.57 101 43120 321
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $147.57 101 45202 321
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $96.62 601 49440 321
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $68.32 602 49450 321
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $84.94 651 49900 321
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $44.55 101 45204 321
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $44.55 101 41910 321
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $82.78 101 41430 321
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $49.59 101 41530 321
059054 12-May-22 FIRSTNET Apr 2022 - Mobile Device Charges $76.45 105 42250 321
059055 12-May-22 FLAHERTY & HOOD, P.A.Labor & Employment Consultation $805.00 101 41610 304
059055 12-May-22 FLAHERTY & HOOD, P.A.Job Classification and Compensation Update $4,200.00 101 41430 300
059055 12-May-22 FLAHERTY & HOOD, P.A.Job Evaluation - Mechanic $350.00 101 41610 304
059056 12-May-22 GALLS, INC Etshokin - Replace Flashlight $154.80 101 42120 210
059056 12-May-22 GALLS, INC N. Vossen - LS Shirts $70.64 101 42120 171
059056 12-May-22 GALLS, INC Insulated Boots $122.11 101 42120 171
059057 12-May-22 HEARTLAND DOOR SALES INC.Astragal $39.00 101 45201 220
059058 12-May-22 INSPECTRON INC Apr 2022 - Plan Review & Inspections $8,500.00 101 42401 300
059059 12-May-22 LEES ACE HARDWARE Glue for Repairing Rack $4.99 105 42280 210
059060 12-May-22 LEXISNEXIS Apr 2022 - SSN Software $103.00 101 42120 300
059061 12-May-22 MIDCONTINENT May 2022 - Fiber, Internet, Phones $440.25 601 49421 321
059061 12-May-22 MIDCONTINENT May 2022 - Fiber, Internet, Phones $355.24 601 49420 321
059061 12-May-22 MIDCONTINENT May 2022 - Fiber, Internet, Phones $355.24 105 42250 321
059061 12-May-22 MIDCONTINENT May 2022 - Fiber, Internet, Phones $355.24 101 45201 321
059061 12-May-22 MIDCONTINENT May 2022 - Fiber, Internet, Phones $115.25 150 46500 321
059061 12-May-22 MIDCONTINENT May 2022 - Fiber, Internet, Phones $220.12 101 41430 321
059061 12-May-22 MIDCONTINENT May 2022 - Fiber, Internet, Phones $220.12 101 42151 321
059061 12-May-22 MIDCONTINENT May 2022 - Fiber, Internet, Phones $320.25 601 49435 321
059061 12-May-22 MIDCONTINENT May 2022 - Fiber, Internet, Phones $320.25 602 49480 321
059062 12-May-22 MVTL LABORATORIES, INC Wastewater Testing $131.00 602 49480 312
059063 12-May-22 NORTHLAND TRUST SERVICES INC GO Bonds Series 2015A $3,375.00 351 47100 611
059063 12-May-22 NORTHLAND TRUST SERVICES INC GO Bonds Series 2010B $3,698.75 345 47100 611
059063 12-May-22 NORTHLAND TRUST SERVICES INC GO Bonds Series 2020C $6,751.25 314 47100 611
059063 12-May-22 NORTHLAND TRUST SERVICES INC GO Bonds Series 2020C $2,590.00 601 47100 611
059064 12-May-22 O REILLY AUTO PARTS Battery - JD Gator $43.54 101 45202 230
059064 12-May-22 O REILLY AUTO PARTS Body Filler - JD Gator $29.99 101 45202 230
059064 12-May-22 O REILLY AUTO PARTS Absorbent $54.95 101 45201 210
059065 12-May-22 POISSANT, AMBER Summer Rec Refund $20.00 101 45204 34408
059066 12-May-22 RENGEL PRINTING, INC Community Center Project $605.55 200 45202 530
059067 12-May-22 REPUBLIC SERVICES Apr 2022 Recycling Services - Residential $99.18 603 43230 384
059067 12-May-22 REPUBLIC SERVICES Apr 2022 Recycling Services - Recycling $12,734.80 603 43230 384
059067 12-May-22 REPUBLIC SERVICES Apr 2022 Recycling Services - 30 Gal $3,318.48 603 43230 384
059067 12-May-22 REPUBLIC SERVICES Apr 2022 Recycling Services - 60 Gal $10,491.48 603 43230 384
CITY OF ST JOSEPH
Bills Payable – Checks Not Mailed Awaiting Council Approval
Check#Date Search Name Comments Amount FUND DEPART OBJ
CITY OF ST JOSEPH
Bills Payable – Checks Not Mailed Awaiting Council Approval
059067 12-May-22 REPUBLIC SERVICES Apr 2022 Recycling Services - 90 Gal $536.01 603 43230 384
059068 12-May-22 RIDGEWOOD CONTRACTING, LLC Jan 1 to Apr 30, 2022 - Compost Permits $5,015.00 603 43230 300
059069 12-May-22 SCHWEGEL COMMUNICATIONS Remote System Programmimg - N. Vossen $25.00 101 42120 300
059070 12-May-22 SECURITY LOCKSMITHS, INC Repair & Rebuild Service Doors; Keypad Lock $1,340.95 105 42280 220
059071 12-May-22 SHIFT TECHNOLOGIES, INC.Trouble Logging in with VPN $192.00 101 41710 310
059071 12-May-22 SHIFT TECHNOLOGIES, INC.Banyon & Laserfiche Issues $166.00 101 41530 215
059071 12-May-22 SHIFT TECHNOLOGIES, INC.May 2022 - Managed Services $312.50 101 41710 215
059071 12-May-22 SHIFT TECHNOLOGIES, INC.Email Issue w/Windscribe $284.00 101 42120 215
059071 12-May-22 SHIFT TECHNOLOGIES, INC.Apr 2022 - Antivirus $257.25 101 41710 310
059072 12-May-22 STEARNS ELECTRIC ASSOCIATION Apr 2022 - Electrical Services $1,387.00 652 43160 386
059072 12-May-22 STEARNS ELECTRIC ASSOCIATION Apr 2022 - Electrical Services $50.50 101 41942 381
059072 12-May-22 STEARNS ELECTRIC ASSOCIATION Apr 2022 - Electrical Services $902.29 101 45201 381
059072 12-May-22 STEARNS ELECTRIC ASSOCIATION Apr 2022 - Electrical Services $122.62 602 49473 381
059072 12-May-22 STEARNS ELECTRIC ASSOCIATION Apr 2022 - Electrical Services $87.25 602 49472 381
059072 12-May-22 STEARNS ELECTRIC ASSOCIATION Apr 2022 - Electrical Services $74.20 602 49471 381
059073 12-May-22 STRUZYK, ANGELA Summer Rec Refund $20.00 101 45204 34408
059074 12-May-22 USABLUEBOOK Blue-White S6 Chemical Feed $2,167.75 601 49420 220
059075 12-May-22 WRUCK SEWER & PORTABLE Jan 2022 - Portable Toilet Cleaning $244.00 101 45202 300
059075 12-May-22 WRUCK SEWER & PORTABLE Mar 2022 - Portable Toilet Cleaning $244.00 101 45202 300
059076 12-May-22 XCEL ENERGY Gas/Electric Services $90.65 101 41941 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $1,271.87 101 41942 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $927.53 101 41942 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $8.52 101 42500 326
059076 12-May-22 XCEL ENERGY Gas/Electric Services $121.69 101 43120 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $211.90 101 43120 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $18.60 101 45123 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $30.24 101 45123 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $81.13 101 45201 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $1,084.39 101 45201 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $835.21 101 45202 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $91.97 101 45202 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $644.55 105 42280 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $742.92 105 42280 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $68.78 601 49410 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $70.34 601 49410 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $517.72 601 49420 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $534.54 601 49420 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $2,641.10 601 49421 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $1,076.93 601 49421 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $310.90 601 49435 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $343.10 602 49470 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $62.53 602 49471 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $512.47 602 49480 381
059076 12-May-22 XCEL ENERGY Gas/Electric Services $66.40 602 49480 383
059076 12-May-22 XCEL ENERGY Gas/Electric Services $2,842.78 652 43160 386
Total Bills Payables - Waiting Council Approval $167,026.24
EFTs & Payroll 143,484.89
Bills Paid Prior to Council 35,379.69
Bills Waiting for Council 167,026.24
Total Bills Payable 345,890.82
Summary:
Council Agenda Item
______
MEETING DATE: May 16, 2022
AGENDA ITEM: Donations and Contributions
SUBMITTED BY: Finance
BOARD/COMMISSION/COMMITTEE RECOMMENDATION: N/A
PREVIOUS COUNCIL ACTION: None
BACKGROUND INFORMATION: Minnesota Statute 465.03 requires that all gifts and donations of
real or personal property be accepted only with the adoption of a resolution approved by two-thirds of the
members of the City Council. By accepting the donations, the city is accepting the intent of the donations.
The in-kind donations are estimates.
Total Dog Park cash donations received through 4/30/22 = $5,997 + $1,149 for pavers and refreshments.
Total Jacob Wetterling Rec Center donations received through 4/30/22 = $3,041.
BUDGET/FISCAL IMPACT: $351.91
ATTACHMENTS: Resolution 2022-026 Accepting Donations
REQUESTED COUNCIL ACTION: Consider approval Resolution 2022-026 Accepting Donations.
4c
RESOLUTION 2022-026
RESOLUTION ACCEPTED DONATION(S)
WHEREAS, The City of St. Joseph is generally authorized to accepts gifts and bequests pursuant to
Minnesota Statutes Section 465.03 and Minnesota Statutes Section 471.17 for the benefit of its citizens;
and
WHEREAS, said Minnesota Statute 465.03 requires that all gifts and donations of real or personal
property be accepted only with the adoption of a resolution approved by two-thirds of the members of the
City Council; and
WHEREAS, the following person/persons and/or entity/entities has/have donated real and/or personal
property as follows:
DONOR METHOD PURPOSE AMOUNT
Anonymous Cash Fire Dept Operations $80.00
Anonymous Cash Dog Park $1.00
Anonymous Cash Disc Golf $3.00
Anonymous Cash Archery Range $13.00
Rick Schultz Sapling Trees Replant Trees $254.91
WHEREAS, all such donations have been contributed to assist the various city departments and
programs 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 ST. JOSEPH,
MINNESOTA, AS FOLLOWS:
1. The donations described above are accepted.
2. The Finance Department is hereby directed to issue receipts to each donor acknowledging the
city’s receipt of the donors’ donations.
ADOPTED by the City Council this 16th day of May, 2022.
CITY OF ST. JOSEPH
Rick Schultz, Mayor
ATTEST
Therese Haffner, Administrator
Council Agenda Item
MEETING DATE: May 16, 2022
AGENDA ITEM: Treasurer’s Report – April 2022
SUBMITTED BY: Finance
BOARD/COMMISSION/COMMITTEE RECOMMENDATION: N/A
PREVIOUS COUNCIL ACTION: None
BACKGROUND INFORMATION:
Cash/investment presented as April 30, 2022. Budget to actual reports attached for Council review.
The cash and investment balance decreased $1,217,494 since the beginning of the year. The first half
taxes and state aids are expected in June/July. The first half of the year is funded mainly by working
capital. City’s policy is to maintain 4-6 months of working capital as recommended by the MN State
Auditor. The working capital balance is just over 5 months. Interest earnings show a deficit. This is due
to the City valuing the brokered CD’s to the current market rate at the end of each month. State Statute
requires investments be marked to market. Fluctuations up and down will occur throughout the year. The
market value change is -$440,433; interest earnings total $45,846 netting -$394,587 for 2022.
The General fund spent 27% of the expenditure budget and received 2% of the revenue budget at the end
of April. Revenues and expenditures are operational in nature. Capital expenditures include laptops, main
server replacement, squad 702 replacement, ID maker, PW shop 3 remodel, WTP1 chemical room
remodel, fire boots, East Park planning and grant application.
The Enterprise funds spent 10% (without depreciation) and received 13% of the revenue budget. The
revenue represents the Jan-Feb usage billed in March. Revenue represents 2 months received, four
months expensed. The funds represent mainly operational activity.
BUDGET/FISCAL IMPACT: Information Only
ATTACHMENTS: 2022 Treasurer’s Reports:
Cash Balances
Month End Revenue Summary
Month End Revenue Summary – General Fund
Month End Revenue Summary – Enterprise Funds
Month End Expenditure Summary
Month End Expenditure Summary – General Fund
Month End Expense Summary – Enterprise Funds
REQUESTED COUNCIL ACTION: Accept the Treasurer’s report as presented.
4d
05/04/22 3:19 PM
Cash Balances Only
City of St. Joseph
Page 1
Current Period: April 2022
FUND Descr Account Begin Yr
MTD
Debit
MTD
Credit
Current
Balance
Last Dim 10100
General G 101-10100 $2,241,284.92 $44,121.58 $229,287.48 $1,310,638.11
Employee Retirement Reserve G 102-10100 $326,935.43 $0.00 $0.00 $298,675.43
COVID-19 Grants G 104-10100 $316,404.47 $0.00 $2,247.22 $312,677.25
Fire Fund G 105-10100 $743,289.85 $33,592.22 $12,886.45 $692,268.66
Cable Access Fee G 108-10100 $3,994.45 $804.56 $0.00 $6,337.78
Economic Development G 150-10100 $82,443.78 $4,000.00 $7,541.86 $65,012.97
TIF 4-1 Fortitude Senior Apts G 153-10100 $16,793.60 $0.00 $127.45 $16,351.84
TIF 2-1 Millstream G 157-10100 $36,109.62 $0.00 $273.91 $35,142.77
TIF 2-3 Bayou Blues/Alley Flat G 159-10100 $341.99 $0.13 $0.00 -$688.88
State Collected Sales Tax G 200-10100 $836,236.43 $0.00 $15,749.01 $903,213.55
Park Dedication G 205-10100 $237,631.27 $21.86 $2,062.97 $256,359.45
Charitable Gambling G 215-10100 $649.15 $0.00 $4.92 $631.69
Lodging Tax G 220-10100 $20,513.02 $1,489.40 $882.60 $15,880.88
DEED CDAP Grant G 225-10100 $43,061.59 $0.00 $332.37 $44,164.84
Revolving Loan Fund G 250-10100 $402,926.68 $1,203.72 $3,082.38 $397,985.42
2016 CIP Bonds [govt center] G 301-10100 $29,555.21 $0.00 $256.38 $32,906.67
2017A CIP Bonds [govt center] G 303-10100 $71,310.91 $0.00 $643.14 $103,419.55
2016 Street Imp [Field St] G 304-10100 $244,140.86 $0.00 $1,851.63 $237,562.20
2017B Street Imp [CBD Alleys] G 305-10100 $24,874.48 $0.00 $190.45 $24,433.71
2018 Equipment Certificates G 306-10100 $2,606.29 $0.00 $26.65 $3,422.76
2019A Street Imp [Overlays] G 307-10100 $127,323.93 $0.00 $1,842.92 $125,158.92
2019A Street Imp [Ind Park] G 308-10100 $43.88 $410,733.26 $1,732.52 $405,127.31
2020A Equipment Certificates G 309-10100 $3,789.81 $0.00 $161.99 $3,442.13
2020B GO Imp [20th Ave SE] G 310-10100 $8,525.88 $0.00 $3,341.39 $31,863.89
2021 Improve [MN St/Overlay G 311-10100 $190,853.94 $0.00 $12,882.71 $143,180.63
2020B CIP Bonds [PW Bldg] G 312-10100 $28,937.00 $0.00 $219.90 $28,218.32
2020B Refund Bonds [2013 Str G 313-10100 $37,248.46 $0.00 $284.60 $36,515.28
2020C CO Refund [2014 Park G 314-10100 $85,268.17 $0.00 $658.03 $84,429.02
2022 GO Improvement Bonds G 315-10100 $0.00 $0.00 $0.00 -$65.68
2010B Street Imp [16th Ave] G 345-10100 $94,153.74 $0.00 $715.21 $91,761.22
2015 Street Imp[Clinton/North] G 351-10100 $84,770.21 $0.00 $754.77 $123,243.83
2015 Abatement [Comm Cente G 353-10100 $179,172.29 $0.00 $1,358.89 $174,344.44
Debt Service Relief G 390-10100 $985,558.25 $0.00 $37,038.85 $851,692.05
Community Center phase I G 402-10100 $1,990.23 $0.00 $15.09 $1,936.64
2019 Street Overlays G 407-10100 $110,833.46 $0.00 $0.00 $110,833.46
2019 Industrial Park Expansion G 408-10100 $227,984.39 $0.00 $0.00 $227,848.89
2020 Equipment Certificates G 409-10100 $18,038.63 $0.00 $0.00 $15,930.23
2020 20th Ave Watermain Loo G 410-10100 $397,166.67 $0.00 $0.00 $396,946.67
2021 MN/Alley/18/20/Northlan G 411-10100 $1,785,289.78 $0.00 $84,881.68 $934,245.59
2022 Street Overlays G 415-10100 $13,475.00 $0.00 $19,577.50 -$54,335.17
Capital Outlay G 490-10100 $606,765.26 $0.00 $2,159.83 $557,839.50
WAC Fund G 501-10100 $369,441.14 $21,450.00 $0.00 $402,091.14
SAC Fund G 502-10100 $11,704.48 $17,200.00 $0.00 $38,704.48
Water Fund G 601-10100 $1,290,923.06 $112,945.72 $75,359.58 $1,382,111.15
Sewer Fund G 602-10100 $772,896.92 $161,072.70 $28,130.91 $934,395.63
Refuse Collection G 603-10100 $207,664.19 $48,271.74 $31,811.69 $204,197.61
Storm Water Utility G 651-10100 $265,027.91 $26,225.06 $5,357.34 $346,232.92
Street Light Utility G 652-10100 $77,030.00 $23,553.18 $6,198.81 $91,200.25
$13,662,980.68 $906,685.13 $591,931.08 $12,445,487.00Last Dim 10100
Last Dim 10200
FUND Descr Account Begin Yr
MTD
Debit
MTD
Credit
Current
Balance
Page 2
05/04/22 3:19 PM
Cash Balances Only
City of St. Joseph
Current Period: April 2022
General G 101-10200 $200.00 $0.00 $0.00 $200.00
$200.00 $0.00 $0.00 $200.00Last Dim 10200
Last Dim 10300
2020C CO Refund [2014 Park G 314-10300 $0.00 $0.00 $0.00 $0.00
2015 Abatement [Comm Cente G 353-10300 $1,207,935.00 $0.00 $0.00 $1,207,935.00
Water Fund G 601-10300 $0.00 $0.00 $0.00 $0.00
$1,207,935.00 $0.00 $0.00 $1,207,935.00Last Dim 10300
$14,871,115.68 $906,685.13 $591,931.08 $13,653,622.00
05/04/22 3:20 PM
Council Month End Revenue Summary
City of St. Joseph
Page 1
Current Period: April 2022
FUND FUND Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
101 General $3,788,545.00 $9,190.57 $51,792.15
102 Employee Retirement Reserve $50,940.00 $0.00 $0.00
104 COVID-19 Grants $401,960.00 $0.00 $316,404.47
105 Fire Fund $380,675.00 $27,990.30 $46,911.23
108 Cable Access Fee $6,200.00 $804.56 $1,533.15
150 Economic Development $125,605.00 $3,432.53 $773.32
153 TIF 4-1 Fortitude Senior Apts $100.00 -$127.45 -$483.30
157 TIF 2-1 Millstream $250.00 -$273.91 -$1,068.60
159 TIF 2-3 Bayou Blues/Alley Flat $100.00 $0.13 -$43.08
200 State Collected Sales Tax $1,475,000.00 -$6,990.98 -$24,870.75
205 Park Dedication $35,750.00 -$1,978.11 -$7,309.68
215 Charitable Gambling $2,050.00 -$4.92 -$19.33
220 Lodging Tax $23,800.00 $1,356.80 $1,850.00
225 DEED CDAP Grant $300.00 -$332.37 $971.65
250 Revolving Loan Fund $15,885.00 -$1,878.66 -$5,822.87
301 2016 CIP Bonds [govt center] $255,350.00 -$256.38 -$1,001.69
303 2017A CIP Bonds [govt center] $36,900.00 -$643.14 $200,116.75
304 2016 Street Imp [Field St] $30,345.00 -$1,851.63 -$7,451.90
305 2017B Street Imp [CBD Alleys] $29,350.00 -$190.45 -$824.20
306 2018 Equipment Certificates $56,700.00 -$26.65 -$117.83
307 2019A Street Imp [Overlays] $198,500.00 -$1,842.92 -$7,202.86
308 2019A Street Imp [Ind Park] $328,940.00 $409,000.74 $404,431.78
309 2020A Equipment Certificates $45,100.00 -$161.99 -$803.51
310 2020B GO Imp [20th Ave SE] $69,545.00 -$3,341.39 -$12,688.51
311 2021 Improve [MN St/Overlays] $255,690.00 -$12,882.71 -$49,932.18
312 2020B CIP Bonds [PW Bldg] $58,100.00 -$219.90 -$785.43
313 2020B Refund Bonds [2013 Str.] $37,100.00 -$284.60 -$1,190.80
314 2020C CO Refund [2014 Park Ter $128,350.00 -$658.03 -$2,762.94
315 2022 GO Improvement Bonds $0.00 $0.00 -$65.68
345 2010B Street Imp [16th Ave] $41,500.00 -$715.21 -$2,865.72
351 2015 Street Imp[Clinton/North] $40,100.00 -$754.77 $36,318.39
353 2015 Abatement [Comm Center] $300.00 -$1,358.89 -$5,267.65
390 Debt Service Relief $162,659.00 $0.00 -$7,027.82
402 Community Center phase I $100.00 -$15.09 -$61.57
407 2019 Street Overlays $0.00 $0.00 $0.00
408 2019 Industrial Park Expansion $0.00 $0.00 $0.00
409 2020 Equipment Certificates $0.00 $0.00 $0.00
410 2020 20th Ave Watermain Loop $0.00 $0.00 $0.00
411 2021 MN/Alley/18/20/Northland $0.00 $0.00 $0.00
415 2022 Street Overlays $0.00 $0.00 $0.00
490 Capital Outlay $100,500.00 $0.00 $0.00
501 WAC Fund $180,000.00 $21,450.00 $21,450.00
FUND FUND Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
Page 2
05/04/22 3:20 PM
Council Month End Revenue Summary
City of St. Joseph
Current Period: April 2022
502 SAC Fund $140,000.00 $17,200.00 $17,800.00
601 Water Fund $1,418,420.00 $86,220.99 $126,981.80
602 Sewer Fund $1,496,020.00 $154,131.10 $210,414.86
603 Refuse Collection $424,700.00 $45,771.71 $58,309.55
651 Storm Water Utility $221,460.00 $23,788.38 $63,421.51
652 Street Light Utility $91,805.00 $22,978.48 $11,941.85
$12,154,694.00 $786,526.14 $1,431,754.56
05/04/22 3:20 PM
Council Month End Revenue -General Fund
City of St. Joseph
Page 1
Current Period: April 2022
FUND FUND Descr SOURCE Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
FUND 101 General
101 General Current Ad Valorem Taxes $1,964,495.00 $390.61 $490.61
101 General Special Levy- City St. Joe $0.00 $0.00 $0.00
101 General State Sales Tax $0.00 $0.00 $7.63
101 General Gravel Tax $3,500.00 $0.00 $0.00
101 General Solar Production Tax $500.00 $0.00 $0.00
101 General Gas Franchise $36,000.00 $0.00 $0.00
101 General Electric Franchise $65,000.00 $2,461.57 $7,360.84
101 General Licenses & Permits $7,500.00 $0.00 $6,500.00
101 General Liquor $30,275.00 $4,230.00 $4,230.00
101 General Outdoor Liquor Permit $3,000.00 $0.00 $3,250.00
101 General Gambling Permits $300.00 $0.00 $160.00
101 General Amusement/Hunt/Peddler/Golf $1,200.00 $475.00 $1,000.00
101 General Excavation Permit $500.00 $0.00 $0.00
101 General Cigarette License $750.00 $0.00 $0.00
101 General Cable Franchise Fee $31,000.00 $1,105.35 $3,326.06
101 General Building Permits $110,000.00 $15,318.12 $28,079.48
101 General Animal License $0.00 $0.00 $0.00
101 General Rental Housing Registration $32,195.00 $0.00 $200.00
101 General Federal Grants - Other $50,310.00 $0.00 $0.00
101 General State Grants and Aids $1,245.00 $0.00 $0.00
101 General Local Government Aid $1,055,690.00 $0.00 $0.00
101 General Police Training Reim $5,500.00 $0.00 $0.00
101 General State Municipal Funds Aid $85,000.00 $0.00 $48,499.00
101 General State Police Aid $80,000.00 $0.00 $0.00
101 General Other Grants/Aids $0.00 $0.00 $0.00
101 General Other Governmental Unit $10,000.00 $0.00 $5,000.00
101 General County Grants - Road Maint. $16,000.00 $0.00 $0.00
101 General Zoning and Subdivision Fee $10,000.00 $50.00 $1,900.00
101 General Land Use Deposit Fee $0.00 $0.00 $0.00
101 General Sale of Maps and Publications $50.00 $0.00 $0.00
101 General Conduit Debt Fee $0.00 $0.00 $0.00
101 General Assessments Search $6,000.00 $565.00 $1,770.00
101 General Special Hearing $1,500.00 $0.00 $0.00
101 General Administration Reimb $14,300.00 $49.56 $148.23
101 General Weed Cutting $500.00 $0.00 $0.00
101 General Admission Fee $500.00 $1,220.00 $3,100.00
101 General Bike Share Program $500.00 $0.00 $0.00
101 General Shelter/Room Rental Fees $16,100.00 $2,400.00 $18,950.00
101 General Ball Field Donation $0.00 $0.00 $0.00
101 General Schneider Field Rental $1,750.00 $0.00 $0.00
101 General Rents and Royalties $0.00 $0.00 $0.00
FUND FUND Descr SOURCE Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
Page 2
05/04/22 3:20 PM
Council Month End Revenue -General Fund
City of St. Joseph
Current Period: April 2022
101 General Kennel Fees $300.00 $0.00 $0.00
101 General County Fines $35,000.00 $4,210.23 $11,453.27
101 General Policy Fines $28,000.00 $2,672.00 $13,465.70
101 General Accident Report Fee $1,500.00 $150.25 $1,344.25
101 General Seized Property $3,000.00 $0.00 $0.00
101 General Bond-Forfeited Cars $0.00 $0.00 $0.00
101 General Special Assessments $3,000.00 $585.92 $585.92
101 General Interest Earnings $35,000.00 -$29,620.49 -$111,106.39
101 General Interest Charges $25.00 $0.00 $0.00
101 General Co-op Dividend - LMCIT $5,000.00 $0.00 $0.00
101 General Water Tower Antenna Lease $5,060.00 $181.66 $2,108.71
101 General Advertising $0.00 $0.00 $0.00
101 General Contributions - General $2,500.00 $0.00 $0.00
101 General Donation, Recreation $0.00 $0.00 $0.00
101 General Contributions - Parks $500.00 $16.00 $16.00
101 General Surplus Property $0.00 $0.00 $0.00
101 General Reimbursement $28,500.00 $2,033.58 -$743.37
101 General Insurance Recovery $0.00 $696.21 $696.21
101 General Transfers from Other Funds $0.00 $0.00 $0.00
$3,788,545.00 $9,190.57 $51,792.15FUND 101 General
FUND 102 Employee Retirement Reserve
102 Employee Retirement Res Current Ad Valorem Taxes $37,600.00 $0.00 $0.00
102 Employee Retirement Res Transfers from Other Funds $13,340.00 $0.00 $0.00
$50,940.00 $0.00 $0.00FUND 102 Employee Retirement Reserve
FUND 104 COVID-19 Grants
104 COVID-19 Grants Federal Grants - Other $401,960.00 $0.00 $316,404.47
104 COVID-19 Grants Other Grants/Aids $0.00 $0.00 $0.00
$401,960.00 $0.00 $316,404.47FUND 104 COVID-19 Grants
FUND 108 Cable Access Fee
108 Cable Access Fee Cable Franchise Fee $6,200.00 $804.56 $1,533.15
108 Cable Access Fee Transfers from Other Funds $0.00 $0.00 $0.00
$6,200.00 $804.56 $1,533.15FUND 108 Cable Access Fee
FUND 150 Economic Development
150 Economic Development Current Ad Valorem Taxes $115,220.00 $0.00 $0.00
150 Economic Development Federal Grants - Other $0.00 $0.00 $0.00
150 Economic Development Other Grants/Aids $0.00 $0.00 $0.00
150 Economic Development TIF/Abatement Deposit $0.00 $2,500.00 $2,500.00
150 Economic Development TIF/Abatement Fee $0.00 $1,500.00 $1,500.00
150 Economic Development Tax Abatement Reimbursement $9,385.00 $0.00 $0.00
150 Economic Development Interest Earnings $1,000.00 -$567.47 -$3,226.68
150 Economic Development Surplus Property $0.00 $0.00 $0.00
FUND FUND Descr SOURCE Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
Page 3
05/04/22 3:20 PM
Council Month End Revenue -General Fund
City of St. Joseph
Current Period: April 2022
150 Economic Development Transfers from Other Funds $0.00 $0.00 $0.00
$125,605.00 $3,432.53 $773.32FUND 150 Economic Development
FUND 410 2020 20th Ave Watermain Loop
410 2020 20th Ave Watermain Issuance of Debt $0.00 $0.00 $0.00
410 2020 20th Ave Watermain Bond Premium $0.00 $0.00 $0.00
$0.00 $0.00 $0.00FUND 410 2020 20th Ave Watermain Loop
FUND 411 2021 MN/Alley/18/20/Northland
411 2021 MN/Alley/18/20/Nort State Municipal Funds Aid $0.00 $0.00 $0.00
411 2021 MN/Alley/18/20/Nort Special Assessments $0.00 $0.00 $0.00
411 2021 MN/Alley/18/20/Nort Issuance of Debt $0.00 $0.00 $0.00
411 2021 MN/Alley/18/20/Nort Bond Premium $0.00 $0.00 $0.00
$0.00 $0.00 $0.00FUND 411 2021 MN/Alley/18/20/Northland
FUND 415 2022 Street Overlays
415 2022 Street Overlays Special Assessments $0.00 $0.00 $0.00
415 2022 Street Overlays Issuance of Debt $0.00 $0.00 $0.00
$0.00 $0.00 $0.00FUND 415 2022 Street Overlays
FUND 490 Capital Outlay
490 Capital Outlay Current Ad Valorem Taxes $93,500.00 $0.00 $0.00
490 Capital Outlay Federal Grants - Other $0.00 $0.00 $0.00
490 Capital Outlay Surplus Property $7,000.00 $0.00 $0.00
490 Capital Outlay Reimbursement $0.00 $0.00 $0.00
490 Capital Outlay Transfers from Other Funds $0.00 $0.00 $0.00
$100,500.00 $0.00 $0.00FUND 490 Capital Outlay
$4,473,750.00 $13,427.66 $370,503.09
05/04/22 3:19 PM
Council Month End Expense - Enterprise Funds
City of St. Joseph
Page 1
Current Period: April 2022
Description DEPART Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
FUND 601 Water Fund
Water Fund Bond Payment (P & I) $662,525.00 $0.00 -$26,866.00
Water Fund Other Financing Uses $9,095.00 $0.00 $0.00
Water Fund Power and Pumping $55,800.00 $259.81 $5,752.35
Water Fund Purification-Plant 1 $97,715.00 $16,741.28 $23,630.22
Water Fund Purification-Plant 2 $130,245.00 $9,122.56 $31,190.77
Water Fund Distribution $10,000.00 $5,044.60 $5,656.66
Water Fund Wellhead Protection $8,500.00 $1,504.00 $3,485.50
Water Fund Storage-Tower 1 $30,280.00 $635.83 $3,605.31
Water Fund Water Maintenance $284,040.00 $13,815.75 $21,927.73
Water Fund Administration and General $28,780.00 $1,511.02 $8,059.97
Water Fund Depreciation Expense $450,000.00 $0.00 $0.00
$1,766,980.00 $48,634.85 $76,442.51FUND 601 Water Fund
FUND 602 Sewer Fund
Sewer Fund Bond Payment (P & I) $141,645.00 $0.00 -$38,627.00
Sewer Fund Other Financing Uses $32,250.00 $0.00 $0.00
Sewer Fund Sanitary Sewer Maintenanc $262,195.00 $15,574.02 $6,013.86
Sewer Fund Lift Station-Baker Street $7,230.00 $1,165.55 $3,124.14
Sewer Fund Lift Station-Ridgewood/DBL $5,425.00 $142.04 $475.69
Sewer Fund Lift Station-Northland $4,700.00 $95.36 $319.41
Sewer Fund Lift Station-CR 121 $15,275.00 $159.72 $1,064.88
Sewer Fund Lift Station-Main $873,505.00 $2,481.31 $136,498.73
Sewer Fund Administration and General $30,635.00 $1,571.31 $8,300.54
Sewer Fund Depreciation Expense $500,000.00 $0.00 $0.00
$1,872,860.00 $21,189.31 $117,170.25FUND 602 Sewer Fund
FUND 603 Refuse Collection
Refuse Collectio Waste Collection $428,510.00 $29,311.66 $91,625.89
Refuse Collectio Other Financing Uses $70.00 $0.00 $0.00
Refuse Collectio Depreciation Expense $6,675.00 $0.00 $0.00
$435,255.00 $29,311.66 $91,625.89FUND 603 Refuse Collection
FUND 651 Storm Water Utility
Storm Water Uti Other Financing Uses $31,045.00 $0.00 $0.00
Storm Water Uti Administration and General $17,470.00 $861.15 $5,959.78
Storm Water Uti Storm Water Maintenance $82,505.00 $2,059.51 $5,759.79
Storm Water Uti Depreciation Expense $140,000.00 $0.00 $0.00
$271,020.00 $2,920.66 $11,719.57FUND 651 Storm Water Utility
FUND 652 Street Light Utility
Street Light Utili Street Lighting $92,700.00 $5,624.11 $18,664.28
Street Light Utili Other Financing Uses $0.00 $0.00 $0.00
$92,700.00 $5,624.11 $18,664.28FUND 652 Street Light Utility
Description DEPART Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
Page 2
05/04/22 3:19 PM
Council Month End Expense - Enterprise Funds
City of St. Joseph
Current Period: April 2022
$4,438,815.00 $107,680.59 $315,622.50
05/04/22 3:19 PM
Council Month End Expenditure - Summary
City of St. Joseph
Page 1
Current Period: April 2022
Description
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
General $3,788,545.00 $228,426.66 $1,011,963.37
Employee Retirement Reserve $41,190.00 $0.00 $28,260.00
COVID-19 FEMA Funding $0.00 $0.00 $0.00
COVID-19 Grants $254,300.00 $2,247.22 $3,727.22
Fire Fund $380,675.00 $7,284.53 $47,120.43
Cable Access Fee $0.00 $0.00 $0.00
Economic Development $125,605.00 $6,974.39 $18,166.85
TIF 4-1 Fortitude Senior Apts $1,055.00 $0.00 $0.00
TIF 2-1 Millstream $1,055.00 $0.00 $0.00
TIF 2-2 Meat Market $555.00 $0.00 $0.00
TIF 2-3 Bayou Blues/Alley Flat $1,055.00 $0.00 $1,000.00
State Collected Sales Tax $2,020,000.00 $8,758.03 $14,403.16
Park Dedication $361,400.00 $63.00 $510.00
Charitable Gambling $2,500.00 $0.00 $0.00
Lodging Tax $23,800.00 $750.00 $7,270.17
DEED CDAP Grant $0.00 $0.00 $0.00
Revolving Loan Fund $0.00 $0.00 $0.00
2016 CIP Bonds [govt center] $273,770.00 $0.00 $0.00
2017A CIP Bonds [govt center] $46,845.00 $0.00 $170,007.67
2016 Street Imp [Field St] $61,925.00 $0.00 $0.00
2017B Street Imp [CBD Alleys] $40,090.00 $0.00 $0.00
2018 Equipment Certificates $56,975.00 $0.00 $0.00
2019A Street Imp [Overlays] $213,475.00 $0.00 $0.00
2019A Street Imp [Ind Park] $302,425.00 $0.00 $0.00
2020A Equipment Certificates $45,790.00 $0.00 $0.00
2020B GO Imp [20th Ave SE] $76,685.00 $0.00 $0.00
2021 Improve [MN St/Overlays $391,765.00 $0.00 $0.00
2020B CIP Bonds [PW Bldg] $73,090.00 $0.00 $0.00
2020B Refund Bonds [2013 Str. $47,325.00 $0.00 $0.00
2020C CO Refund [2014 Park T $158,730.00 $0.00 $0.00
2022 GO Improvement Bonds $0.00 $0.00 $0.00
2010B Street Imp [16th Ave] $62,625.00 $0.00 $0.00
2013 Street Imp [Overlays] $50,615.00 $0.00 $0.00
2015 Street Imp[Clinton/North] $66,975.00 $0.00 $0.00
2015 Abatement [Comm Center $1,208,160.00 $0.00 $0.00
Debt Service Relief $555,000.00 $37,038.85 $130,574.35
Community Center phase I $0.00 $0.00 $0.00
2019 Street Overlays $0.00 $0.00 $0.00
2019 Industrial Park Expansion $0.00 $0.00 $97.50
2020 Equipment Certificates $0.00 $0.00 $2,108.40
2020 20th Ave Watermain Loop $0.00 $0.00 -$8,147.16
2021 MN/Alley/18/20/Northlan $0.00 $84,881.68 -$8,892.86
Description
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
Page 2
05/04/22 3:19 PM
Council Month End Expenditure - Summary
City of St. Joseph
Current Period: April 2022
2022 Street Overlays $0.00 $19,577.50 $40,860.17
Capital Outlay $100,500.00 $2,159.83 $44,382.29
WAC Fund $180,000.00 $0.00 $0.00
SAC Fund $140,000.00 $0.00 $0.00
Water Fund $1,766,980.00 $48,634.85 $76,442.51
Sewer Fund $1,872,860.00 $21,189.31 $117,170.25
Refuse Collection $435,255.00 $29,311.66 $91,625.89
Storm Water Utility $271,020.00 $2,920.66 $11,719.57
Street Light Utility $92,700.00 $5,624.11 $18,664.28
$15,593,315.00 $505,842.28 $1,819,034.06
05/04/22 3:18 PM
Council Month End Expenditure - General Fund
City of St. Joseph
Page 1
Current Period: April 2022
Description DEPART Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
FUND 101 General
General Council $64,540.00 $2,780.68 $19,370.22
General Legislative Committees $4,590.00 $700.00 $700.00
General Ordinance & Proceedings $1,550.00 $0.00 $547.31
General Mayor $11,275.00 $691.93 $3,246.22
General Elections $3,500.00 $300.00 $300.00
General General Adminstration $305,860.00 $22,652.20 $97,442.40
General Finance $255,330.00 $18,517.95 $76,419.41
General Audit Service $30,500.00 $0.00 $26,000.00
General Assessing $28,250.00 $0.00 $0.00
General City Attorney $20,000.00 $0.00 $202.50
General Information Technology $5,070.00 $1,141.35 $3,742.35
General Planning and Zoning $193,780.00 $6,807.32 $26,586.12
General General Government $27,685.00 $1,222.62 $8,319.58
General City Offices $49,425.00 $5,083.66 $18,515.86
General Cable Access $4,180.00 $231.32 $801.61
General Crime Control & Investigation $1,607,745.00 $91,349.77 $401,651.45
General Police Training $16,500.00 $3,912.78 $6,088.54
General Communication Service $14,430.00 $1,313.84 $3,062.16
General Automotive Services $38,425.00 $4,907.53 $11,985.56
General Building Inspec. Admistration $96,400.00 $10,199.52 $26,221.51
General Emergency Management $2,340.00 $200.44 $972.36
General Animal Control $300.00 $0.00 $0.00
General Street Maintanence $414,515.00 $22,734.47 $97,522.66
General Ice & Snow Removal $146,975.00 $3,342.64 $32,187.20
General Engineering Fee $45,000.00 $5,481.99 $10,543.49
General Street Cleaning $17,845.00 -$44.18 -$4.28
General Skate Park and Ice Rink $6,975.00 $125.60 $3,766.35
General Ball Park $1,750.00 $0.00 $0.00
General Maintenance Shop $27,425.00 $3,113.24 $33,120.53
General Park Areas $315,010.00 $18,897.40 $93,268.59
General Recreation Department $31,375.00 $2,706.40 $8,768.26
General Community Center $0.00 $56.19 $615.41
General Other Financing Uses $0.00 $0.00 $0.00
General Fire Protection $0.00 $0.00 $0.00
$3,788,545.00 $228,426.66 $1,011,963.37FUND 101 General
FUND 102 Employee Retirement Reserve
Employee Retirement Reserv General Adminstration $0.00 $0.00 $0.00
Employee Retirement Reserv Crime Control & Investigation $0.00 $0.00 $28,260.00
Employee Retirement Reserv Street Maintanence $20,595.00 $0.00 $0.00
Employee Retirement Reserv Park Areas $20,595.00 $0.00 $0.00
Employee Retirement Reserv Other Financing Uses $0.00 $0.00 $0.00
Description DEPART Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
Page 2
05/04/22 3:18 PM
Council Month End Expenditure - General Fund
City of St. Joseph
Current Period: April 2022
$41,190.00 $0.00 $28,260.00FUND 102 Employee Retirement Reserve
FUND 103 COVID-19 FEMA Funding
COVID-19 FEMA Funding Emergency Management $0.00 $0.00 $0.00
$0.00 $0.00 $0.00FUND 103 COVID-19 FEMA Funding
FUND 104 COVID-19 Grants
COVID-19 Grants Elections $0.00 $0.00 $0.00
COVID-19 Grants General Adminstration $100,000.00 $0.00 $1,480.00
COVID-19 Grants General Government $0.00 $897.42 $897.42
COVID-19 Grants Crime Control & Investigation $18,300.00 $0.00 $0.00
COVID-19 Grants Fire Fighting $96,000.00 $0.00 $0.00
COVID-19 Grants Emergency Management $0.00 $0.00 $0.00
COVID-19 Grants Street Maintanence $40,000.00 $0.00 $0.00
COVID-19 Grants Maintenance Shop $0.00 $1,349.80 $1,349.80
COVID-19 Grants Park Areas $0.00 $0.00 $0.00
COVID-19 Grants Community Center $0.00 $0.00 $0.00
COVID-19 Grants Economic Development Authority $0.00 $0.00 $0.00
$254,300.00 $2,247.22 $3,727.22FUND 104 COVID-19 Grants
FUND 108 Cable Access Fee
Cable Access Fee Cable Access $0.00 $0.00 $0.00
Cable Access Fee Other Financing Uses $0.00 $0.00 $0.00
$0.00 $0.00 $0.00FUND 108 Cable Access Fee
FUND 150 Economic Development
Economic Development Economic Development Authority $121,605.00 $6,974.39 $18,166.85
Economic Development Other Financing Uses $4,000.00 $0.00 $0.00
$125,605.00 $6,974.39 $18,166.85FUND 150 Economic Development
FUND 410 2020 20th Ave Watermain Loop
2020 20th Ave Watermain Lo Street Maintanence $0.00 $0.00 -$8,147.16
$0.00 $0.00 -$8,147.16FUND 410 2020 20th Ave Watermain Loop
FUND 411 2021 MN/Alley/18/20/Northland
2021 MN/Alley/18/20/Northl Street Maintanence $0.00 $84,881.68 -$8,892.86
2021 MN/Alley/18/20/Northl Other Financing Uses $0.00 $0.00 $0.00
$0.00 $84,881.68 -$8,892.86FUND 411 2021 MN/Alley/18/20/Northland
FUND 415 2022 Street Overlays
2022 Street Overlays Street Maintanence $0.00 $19,577.50 $40,860.17
$0.00 $19,577.50 $40,860.17FUND 415 2022 Street Overlays
FUND 490 Capital Outlay
Capital Outlay General Adminstration $5,750.00 $0.00 $0.00
Capital Outlay Crime Control & Investigation $9,150.00 $2,159.83 $2,343.33
Capital Outlay Communication Service $4,950.00 $0.00 $0.00
Capital Outlay Automotive Services $13,150.00 $0.00 $39,773.96
Description DEPART Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
Page 3
05/04/22 3:18 PM
Council Month End Expenditure - General Fund
City of St. Joseph
Current Period: April 2022
Capital Outlay Fire Fighting $0.00 $0.00 $0.00
Capital Outlay Emergency Management $1,500.00 $0.00 $2,265.00
Capital Outlay Street Maintanence $2,250.00 $0.00 $0.00
Capital Outlay Ice & Snow Removal $25,500.00 $0.00 $0.00
Capital Outlay Street Cleaning $3,000.00 $0.00 $0.00
Capital Outlay Maintenance Shop $9,750.00 $0.00 $0.00
Capital Outlay Park Areas $25,500.00 $0.00 $0.00
Capital Outlay Community Center $0.00 $0.00 $0.00
Capital Outlay Other Financing Uses $0.00 $0.00 $0.00
$100,500.00 $2,159.83 $44,382.29FUND 490 Capital Outlay
$4,310,140.00 $344,267.28 $1,130,319.88
05/04/22 3:20 PM
Council Month End Revenue -Enterprise Funds
City of St. Joseph
Page 1
Current Period: April 2022
FUND
FUND
Descr SOURCE Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
FUND 601 Water Fund
601 Water Fund Water Fixed Charge $367,040.00 $35,740.81 $59,626.48
601 Water Fund Bond Premium $0.00 $0.00 $0.00
601 Water Fund Issuance of Debt $0.00 $0.00 $0.00
601 Water Fund Transfers from Other Funds $186,000.00 $0.00 $0.00
601 Water Fund Current Ad Valorem Taxes $0.00 $0.00 -$24.01
601 Water Fund MDS Test Fee $18,245.00 $1,938.29 $2,955.67
601 Water Fund Water Meter $3,000.00 $2,826.00 $3,397.00
601 Water Fund Penalties and Forfeited Disc $8,000.00 $511.56 $1,842.35
601 Water Fund Connection/Reconnection fees $500.00 $123.18 $1,714.31
601 Water Fund Undesignated Funds $0.00 $2,177.25 $1,017.64
601 Water Fund Special Assessments $500.00 $0.00 -$4,064.13
601 Water Fund Contributed Revenue $0.00 $0.00 $0.00
601 Water Fund Bulk Water $1,500.00 $120.75 $601.01
601 Water Fund Other Grants/Aids $0.00 $0.00 $0.00
601 Water Fund State Sales Tax $0.00 $186.15 -$234.56
601 Water Fund Interest Earnings $20,000.00 -$13,087.03 -$51,742.16
601 Water Fund Amortization of Bond Premium $0.00 $0.00 $0.00
601 Water Fund Water Tower Antenna Lease $41,680.00 $1,634.96 $18,978.54
601 Water Fund Reimbursement $0.00 $0.00 $0.00
601 Water Fund Usage Rate $771,955.00 $54,049.07 $92,913.66
601 Water Fund State Grants and Aids $0.00 $0.00 $0.00
$1,418,420.00 $86,220.99 $126,981.80FUND 601 Water Fund
FUND 602 Sewer Fund
602 Sewer Fund Penalties and Forfeited Disc $8,500.00 $620.84 $2,254.60
602 Sewer Fund Surplus Property $0.00 $0.00 $0.00
602 Sewer Fund Sanitary Sewer Use Service $771,710.00 $95,858.99 $139,024.89
602 Sewer Fund Contributed Revenue $0.00 $0.00 $0.00
602 Sewer Fund Reimbursement $0.00 $0.00 $0.00
602 Sewer Fund Contributions - General $800.00 $0.00 $0.00
602 Sewer Fund Amortization of Bond Premium $0.00 $0.00 $0.00
602 Sewer Fund Interest Earnings $12,205.00 -$6,374.45 -$24,408.22
602 Sewer Fund State Grants and Aids $0.00 $0.00 $0.00
602 Sewer Fund Issuance of Debt $0.00 $0.00 $0.00
602 Sewer Fund Special Assessments $500.00 $0.00 -$4,261.00
602 Sewer Fund Transfers from Other Funds $140,000.00 $0.00 $0.00
602 Sewer Fund Bond Premium $0.00 $0.00 $0.00
602 Sewer Fund Sewer Fixed Charge $562,305.00 $64,025.72 $97,804.59
$1,496,020.00 $154,131.10 $210,414.86FUND 602 Sewer Fund
FUND 603 Refuse Collection
603 Refuse Collect Special Assessments $200.00 $0.00 -$1,013.11
603 Refuse Collect Transfers from Other Funds $0.00 $0.00 $0.00
603 Refuse Collect Contributed Revenue $0.00 $0.00 $0.00
603 Refuse Collect Interest Earnings $5,000.00 -$1,500.80 -$6,064.74
603 Refuse Collect Penalties and Forfeifted Disc $3,000.00 $242.85 $900.47
603 Refuse Collect Refuse Collection Charges $382,275.00 $39,694.69 $58,517.18
603 Refuse Collect State Grants and Aids $0.00 $0.00 $0.00
603 Refuse Collect Licenses & Permits $34,225.00 $6,155.00 $6,750.00
603 Refuse Collect State Sales Tax $0.00 $1,179.97 -$780.25
603 Refuse Collect Reimbursement $0.00 $0.00 $0.00
FUND
FUND
Descr SOURCE Descr
2022
YTD Budget
April
2022 Amt
2022
YTD Amt
Page 2
05/04/22 3:20 PM
Council Month End Revenue -Enterprise Funds
City of St. Joseph
Current Period: April 2022
$424,700.00 $45,771.71 $58,309.55FUND 603 Refuse Collection
FUND 651 Storm Water Utility
651 Storm Water Special Assessments $200.00 $3,320.24 $2,956.51
651 Storm Water Penalties and Forfeifted Disc $1,500.00 $118.44 $399.29
651 Storm Water Storm Water Use Service $209,760.00 $22,785.32 $35,125.80
651 Storm Water Transfers from Other Funds $0.00 $0.00 $0.00
651 Storm Water Storm Water Develop Fee $6,000.00 $0.00 $33,732.80
651 Storm Water Contributed Revenue $0.00 $0.00 $0.00
651 Storm Water Interest Earnings $4,000.00 -$2,435.62 -$8,792.89
651 Storm Water Other Grants/Aids $0.00 $0.00 $0.00
651 Storm Water State Grants and Aids $0.00 $0.00 $0.00
651 Storm Water Surplus Property $0.00 $0.00 $0.00
$221,460.00 $23,788.38 $63,421.51FUND 651 Storm Water Utility
FUND 652 Street Light Utility
652 Street Light U Transfers from Other Funds $0.00 $0.00 $0.00
652 Street Light U State Grants and Aids $0.00 $0.00 $0.00
652 Street Light U Other Grants/Aids $0.00 $0.00 $0.00
652 Street Light U Special Assessments $50.00 $0.00 -$169.04
652 Street Light U Interest Earnings $1,000.00 -$574.29 -$2,266.61
652 Street Light U Contributions - General $0.00 $0.00 $0.00
652 Street Light U Surplus Property $0.00 $0.00 $0.00
652 Street Light U Reimbursement $0.00 $0.00 $0.00
652 Street Light U Usage Rate $90,005.00 $23,509.34 $14,230.73
652 Street Light U Penalties and Forfeited Disc $750.00 $43.43 $146.77
$91,805.00 $22,978.48 $11,941.85FUND 652 Street Light Utility
$3,652,405.00 $332,890.66 $471,069.57
Council Agenda Item
______
MEETING DATE: May 16, 2022
AGENDA ITEM: Transfers
SUBMITTED BY: Finance
BOARD/COMMISSION/COMMITTEE RECOMMENDATION: None
PREVIOUS COUNCIL ACTION: Budget/Fee Schedule adopted by Council on Dec. 6, 2021 that
includes Chargebacks and retirement reserve account transfers. Council approved the TIF decertification
for the St. Joseph Meat Market.
BACKGROUND INFORMATION:
Operating Transfers:
Retirement Reserve Fund transfer is an annual transfer from unused employee insurance benefits. The
reserve account is used to pay termination benefits such as unused vacation and sick leave balances.
Field Street Bonds transfer is an annual transfer agreed to with identified funding sources for the bonds
from the local option sales tax fund. The use of the tax is allowable under regional transportation.
The 2022 Street Improvement transfer is to pay back the General Fund for the portion of the feasibility
study paid by the General Fund in 2021. All 2022 expenditures for the project are being recorded in the
project fund.
Chargebacks:
The chargebacks are annually calculated to reimburse the General Fund for admin and maintenance time
relating to storm water and compost services.
Residual:
TIF 2-2 Meat Market Fund was decertified and closed as of 12/31/2021. The action listed is for formal
approval from the Council to close the fund.
BUDGET/FISCAL IMPACT: $84,570.00 between funds
ATTACHMENTS: 2022 Transfers
REQUESTED COUNCIL ACTION: Authorize the 2022 transfers as presented.
4e
City of St. Joseph, Minnesota
Transfers
Requested May 16, 2022 for Financial Year 2022
Fund Description Amount In Amount Out Purpose
Operating:
101 General Fund 37,600.00 Annual Transfer for retirement
601 Water Fund 6,585.00 reserve funding from amount not used
602 Sewer Fund 6,320.00 for employee insurance benefits
603 Refuse Fund 70.00
651 Storm Water Fund 365.00
652 Street Light Utility Fund
102 Employee retirement reserve fund 50,940.00
304 2016B GO Bonds - Field Street 5,000.00 Portion of Field St covered by local option sales
200 Local Option Sales Tax Fund 5,000.00 tax as part of the transportation funding for debt pmt.
101 General Fund 13,475.00 reimburse general fund for partial feasibility
415 2022 Street Improvements 13,475.00 exp incurred in 2021.
Chargebacks:
101 General Fund 101-43120-36300 14,000.00 Annual Transfer for Street Sweeping costs
651 Storm Water Fund 651-49900-302 14,000.00
101 General Fund 101-43120-36300 1,155.00 Annual transfer for compost permits/old site pile
603 Refuse Fund 603-43230-302 1,155.00 (admin staff time/loader reimbursement)
Residual
158 TIF 2-2 Meat Market - Council approval to close fund since TIF
150 EDA Fund - decertified in 2021.
Council Agenda Item
MEETING DATE: May 16, 2022
AGENDA ITEM: Tax Abatement and Business Subsidy Hearing
SUBMITTED BY: Administrator/Finance
PREVIOUS COUNCIL ACTION: Council adopted a tax abatement plan for Trobec Bus Service, Inc.
in 2019 in the amount of $367,000 over 7-years with the city retaining 25% of the taxes each year. City
council agreed to a new term of 7-years with 100% of the tax abatement paid each year.
BACKGROUND INFORMATION: Trobec’s construction plans got delayed until 2022.
Construction costs have escalated and a few years of the tax abatement were not received. Instead of
losing needed tax abatement, Trobec’s applied for a new abatement agreement with rescinding the 2019
agreement. The gap requested has increased to $676,220 (city portion only). With a new agreement at a
higher dollar amount, a new public hearing is needed.
This request is just calling for the business subsidy public hearing on June 6th. The EDA will review the
merits of the abatement at their May 17th meeting and provide a recommendation to City Council. The
City Council is the final authority to consider approval of the abatement business subsidy request
following the public hearing.
BUDGET/FISCAL IMPACT: Calling for public hearing only
ATTACHMENTS: Resolution 2022-023 Calling for a Public Hearing
REQUESTED COUNCIL ACTION: Consider approval of Resolution 2022-023 Calling For A Public
Hearing On Proposed Property Tax Abatements And Proposed Granting Of Business Subsidy.
4f
73502134v1
EXTRACT OF MINUTES OF A MEETING OF THE
CITY COUNCIL OF THE
CITY OF ST. JOSEPH, MINNESOTA
HELD: MAY 16, 2022
Pursuant to due call and notice thereof, a regular or special meeting of the City Council
of the City of St. Joseph, Stearns County, Minnesota, was duly held at City Hall on May 16,
2022 at 6:00 p.m., for the purpose in part of calling for a public hearing on property tax
abatements.
The following members were present:
and the following were absent:
Member __________________ introduced the following resolution and moved its
adoption:
RESOLUTION NO. 2022-023
RESOLUTION CALLING FOR A PUBLIC HEARING ON PROPOSED
PROPERTY TAX ABATEMENTS AND PROPOSED GRANTING OF BUSINESS SUBSIDY
BE IT RESOLVED by the City Council (the "Council") of the City of St. Joseph,
Minnesota (the "City"), as follows:
1. Recitals.
(a) Minnesota Statutes, Sections 469.1812 through 469.1815, as amended,
both inclusive, authorize the City, upon satisfaction of certain conditions, to grant an
abatement of all or a part of the taxes levied by the City on real property within its
boundaries.
(b) The City proposes to grant a business subsidy to Trobec Bus Service, Inc.
a Minnesota corporation for the construction of an approximate 108,060 square foot
facility for bus storage, offices, and garage space located in the City.
(c) It is a legal requirement that the City hold a public hearing prior to
adoption of a resolution granting any property tax abatements, and the granting of a
business subsidy.
73502134v1
2
2. Hearing. A public hearing on the consideration of the property tax abatement and
proposed granting of a business subsidy will be held at the time and place set forth in the Notice
of Hearing attached hereto as Exhibit A and hereby made a part hereof.
3. N otice . The City Administrator is hereby authorized and directed to cause notice
of said hearing in substantia lly the form attached hereto as Exhibit A to be given one publication
in a newspaper of general circulation in the City at least 10 days but not more than 30 days
before the hearing. The newspaper must be one of general interest and readership in the City,
and the notice must be published at least once.
Councilmember ______________ moved for the adoption of the foregoing resolution,
and said motion was duly seconded by Councilmember ________________, and upon a vote
being taken thereon after full discussion thereof, the following voted in favor thereof:
and the following voted against the same:
whereupon said resolution was declared duly passed and adopted.
Adopted on May 16, 2022, by the City Council of the City of St. Joseph, Minnesota.
73502134v1
3
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
I, the undersigned, being the duly qualified and acting City Administrator of the City of
St. Joseph, Minnesota (the "City"), DO HEREBY CERTIFY that I have compared the attached
and foregoing extract of minutes with the original thereof on file in my office, and that the same
is a full, true and complete transcript of the minutes of a meeting of the City Council of the City,
duly called and held on the date therein indicated, insofar as such minutes relate to the calling of
a public hearing on a proposed property tax abatement and proposed granting of a business
subsidy.
WITNESS my hand this 16th day of May, 2022.
__________________________________
City Administrator
City of St. Joseph, Minnesota
73502134v1
A-1
EXHIBIT A
CITY OF ST. JOSEPH, MINNESOTA
NOTICE OF PUBLIC HEARING
REGARDING PROPOSED PROPERTY TAX ABATEMENTS AND GRANTING OF
BUSINESS SUBSIDY
NOTICE IS HEREBY GIVEN that the City Council of the City of St. Joseph, Minnesota
(the “City”), will hold a public hearing at a meeting of the City Council beginning at 6:00 p.m.,
on Monday, June 6, 2022, to be held at the City Hall, 75 Callaway St. E., St. Joseph, Minnesota,
on the request of Trobec Bus Service, Inc. (the "Company"), in connection with the proposed
construction of an approximate 108,060 square foot facility for bus storage, offices, and garage
space located in the City’s new industrial park and to grant an abatement to the Company of
property taxes to be levied by the City on the following legal description:
Lot 2, Block 1, Northland Business Center 2nd Addition, according to the plat and survey thereof,
now on file and of record in the office of Stearns County Recorder
in the City of St. Joseph (the "Property"). The total amount of the taxes proposed to be abated by
the City on the Property and is estimated to be not more than $676,220. The City Council will
consider granting a property tax abatement, which is a business subsidy, in response to the
request.
Information about the proposed business subsidy will be on file and available for public
inspection at the office of the City Administrator at City Hall.
A person with residence in or the owner of taxable property in the granting jurisdiction
may file a written complaint with the City if the City fails to comply with Sections 116J.993 to
116J.995, and no action may be filed against the City for the failure to comply unless a written
comp laint is filed.
All interested persons may appear at the public hearing and present their views orally or
in writing. Anyone needing reasonable accommodations or an interpreter should contact the City
Administrator’s office at City Hall, telephone (320) 363-7201.
BY ORDER OF THE CITY COUNCIL
/s/ Therese Haffner, City Administrator
Council Agenda Item
MEETING DATE: May 16th, 2022
AGENDA ITEM: Variance Extension Request, MN Home Improvements
SUBMITTED BY: Community Development
BOARD/COMMISSION/COMMITTEE RECOMMENDATION: Planning Commission is not
required to provide a recommendation on any petitions for extension.
PREVIOUS COUNCIL ACTION: Council approved the original variance resolutions at their April
5th, 2021 meeting. No previous extensions have been granted.
BACKGROUND INFORMATION:
MN Home Improvements is requesting an extension on their approved variances tied to the parcel they
own at 7967 Sterling Dr. On April 5th 2021 the Council approved three variances for their project tied to:
wetland setback for driveway (Resolution 2021-018), driveway material requirements (granted to do
gravel in lieu of paving – 2021-019), and to not construct curbing around their entire parking lot area
(Resolution 2021-020).
Section 502.06 allows applicants to submit a petition to the City Council to extend variance approvals.
502.06 - Lapse of Variance. If within one (l) year after granting a variance the work permitted is not
started such a variance shall become null and void unless a petition for an extension has been approved
by the City Council.
The applicant is requesting an extension because they have pushed the construction of their new building
to fall/winter (material costs and current workload capacity). In addition, the applicants are still working
through site plan and building permit approvals with staff.
BUDGET/FISCAL IMPACT: N/A
ATTACHMENTS: 1. Resolution 2022-027
2.Petition submitted by applicant
REQUESTED COUNCIL ACTION:
1.Consent gives approval on Resolution 2022-027.
If item is pulled from consent staff requests motion on resolution 2022-027.
4g
RESOLUTION 2022-027
EXTENDING VARIANCE APPROVAL FOR
CITY COUNCIL RESOLUTIONS 2021-018, 2021-019, 2021-020
WHEREAS, MHI Propeties, LLC, owner, hereinafter referred to as “Applicant” has submitted a petition
to the St. Joseph City Council to extend their variance approval applications for parcel 84.53300.0402
7967 Sterling Dr; and
WHEREAS, Ordinance 502.06 allows applicants to submit a petition to the City Council to allow for an
extension on variance approvals; and
WHEREAS, the variances which would be extended are depicted in City Council resolutions 2021-018,
2021-019, 2021-020; and
NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF ST. JOSEPH,
MINNESOTA, AS FOLLOWS:
1. The variances as depicted in City Council resolutions 2021-018, 2021-019, 2021-020 are hereby
extended to April 5th, 2023.
2. Work cannot start on the project until site plan approval and building permit approval occurs.
ADOPTED by the City Council this 16th day of May, 2022.
CITY OF ST. JOSEPH
Rick Schultz, Mayor
ATTEST
Therese Haffner, Administrator
From:Andy Fischer
To:Nate Keller
Subject:Variance Extension
Date:Tuesday, May 10, 2022 2:45:08 PM
“I Andy Fischer applicant ask the St. Joseph City Council to extend our variances identified
through resolutions 2021-018, 2021-019, and 2021-020 to April 5th, 2023 ”.
Thanks
Total Control Panel Login
To: nkeller@cityofstjoseph.com
From:
andy@mnhomeimprovements.com
Remove this sender from my allow list
You received this message because the sender is on your allow list.
Council Agenda Item 4h
MEETING DATE: May 16, 2022
AGENDA ITEM: 3.2 On-Sale Liquor License, St. Joseph Baseball Team, Inc.
SUBMITTED BY: Administration
BACKGROUND INFORMATION: An application for 3.2 On-Sale Liquor License was received
from Pat Schneider on behalf of the St. Joseph Baseball Team, Inc. The license will be effective from
May 16 – July 31, 2022. The application has provided all the necessary paperwork and has the City listed
as an additional insured on their liquor insurance. The license will allow for the team to sell 3.2 liquor at
the town ball games.
ATTACHMENTS: None
REQUESTED COUNCIL ACTION: Approve the 3.2 on-sale liquor license for the St. Joseph
Baseball Team, Inc. from May 16 – July 31, 2022.
Council Agenda Item
MEETING DATE: May 16, 2022
AGENDA ITEM: Repayment Agreement Satisfaction
SUBMITTED BY: Finance
BOARD/COMMISSION/COMMITTEE RECOMMENDATION: None
PREVIOUS COUNCIL ACTION: Council accepted MN Small Cities Housing Rehab grant from
DEED and contracted with Central MN Housing Partnership to administer the grant.
BACKGROUND INFORMATION: The 2013 housing grant award was completed in 2016. Several
homeowners paid their forgivable loans and requires a Repayment Agreement Satisfaction to be recorded
against the properties. Upon council approval, staff will forward the agreements. The following
addresses met their loan obligations.
26 2nd Ave NE
32 2nd Ave SE
107 3rd Ave SE
111 4th Ave SE
116 1st Ave SE
154 5th Ave SE
200 Minnesota St E
208 Minnesota St E
503 Eastern Ct
507 Eastern Ct
BUDGET/FISCAL IMPACT: none
ATTACHMENTS: Repayment Agreement Satisfaction
REQUESTED COUNCIL ACTION: Consider approving the Repayment Agreement Satisfaction for
the addresses listed above.
4i
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated November 4, 2014, executed by the City of St. Joseph, as
lender, to Mathew A. Anderson and Christine M. Anderson, husband and wife, as owner
of 107 3rd Avenue SE, Saint Joseph, MN 56374, and recorded on April 15, 2015, as
Document Number A1441069, in the Office of the County Recorder of Stearns County,
Minnesota, is with the indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated November 4, 2014, executed by the City of St. Joseph, as
lender, to Mathew A. Anderson and Christine M. Anderson, husband and wife, as owner
of 107 3rd Avenue SE, Saint Joseph, MN 56374, and recorded on April 15, 2015, as
Document Number A1441068, in the Office of the County Recorder of Stearns County,
Minnesota, is with the indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated May 16, 2014, executed by the City of St. Joseph, as lender,
to Betty A. Beehler, a single person, as owner of 507 Eastern Ct., Saint Joseph, MN
56374, and recorded on November 21, 2014, as Document Number A1433055, in the
Office of the County Recorder of Stearns County, Minnesota, is with the indebtedness
thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated May 16, 2014, executed by the City of St. Joseph, as lender,
to Betty A. Beehler, a single person, as owner of 507 Eastern Ct., Saint Joseph, MN
56374, and recorded on November 21, 2014, as Document Number A1433054, in the
Office of the County Recorder of Stearns County, Minnesota, is with the indebtedness
thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated April 22, 2015, executed by the City of St. Joseph, as
lender, to Arthur G. Brinker and Arlene A. Brinker, a married couple, as owner of 208
Minnesota Street East, Saint Joseph, MN 56374, and recorded on September 30, 2015,
as Document Number A1453297, in the Office of the County Recorder of Stearns County,
Minnesota, is with the indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated January 15, 2014, executed by the City of St. Joseph, as
lender, to Maryann E. Bruno, a single person, as owner of 154 5th Ave. SE, Saint Joseph,
MN 56374, and recorded on July 25, 2014, as Document Number A1425538, in the Office
of the County Recorder of Stearns County, Minnesota, is with the indebtedness thereby
secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated March 6, 2015, executed by the City of St. Joseph, as
lender, to Kelly Motschke-Collett, a single person, as owner of 116 1st Ave. SE, Saint
Joseph, MN 56374, and recorded on August 3, 2015, as Document Number A1448975,
in the Office of the County Recorder of Stearns County, Minnesota, is with the
indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated November 22, 2013, executed by the City of St. Joseph,
as lender, to Michael L. Kellner and Kay M. Kellner, joint tenants, as owner of 111 4th
Ave. SE, Saint Joseph, MN 56374, and recorded on May 5, 2014, as Document Number
A1420664, in the Office of the County Recorder of Stearns County, Minnesota, is with the
indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated July 24, 2014, executed by the City of St. Joseph, as lender,
to Matthew R. Loehlein and Janelle Loehlein, husband and wife, as owner of 32 2nd Ave
SE, Saint Joseph, MN 56374, and recorded on December 18, 2014, as Document
Number A1434571, in the Office of the County Recorder of Stearns County, Minnesota,
is with the indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated July 24, 2014, executed by the City of St. Joseph, as lender,
to Matthew R. Loehlein and Janelle Loehlein, husband and wife, as owner of 32 2nd Ave
SE, Saint Joseph, MN 56374, and recorded on December 18, 2014, as Document
Number A1434570, in the Office of the County Recorder of Stearns County, Minnesota,
is with the indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated April 21, 2014, executed by the City of St. Joseph, as
lender, to James M. Malamen and Debra A. Malamen, a married couple, as owner of 503
Eastern Court, Saint Joseph, MN 56374, and recorded on April 17, 2015, as Document
Number A1441283, in the Office of the County Recorder of Stearns County, Minnesota,
is with the indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated April 21, 2014, executed by the City of St. Joseph, as
lender, to James M. Malamen and Debra A. Malamen, a married couple, as owner of 503
Eastern Court, Saint Joseph, MN 56374, and recorded on April 17, 2015, as Document
Number A1441282, in the Office of the County Recorder of Stearns County, Minnesota,
is with the indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated April 21, 2015, executed by the City of St. Joseph, as
lender, to Ralph Schmitt, a single person, as owner of 26 2nd Avenue Northeast, Saint
Joseph, MN 56374, and recorded on August 16, 2015, as Document Number A1450702,
in the Office of the County Recorder of Stearns County, Minnesota, is with the
indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Page 1 of 1
[Space above This Line for Recorder’s Use]
REPAYMENT AGREEMENT SATISFACTION
THAT CERTAIN AGREEMENT owned by the undersigned, a single residence of
the State of Minnesota, dated January 16, 2014, executed by the City of St. Joseph, as
lender, to Mary Ewing Stamps, a single person, as owner of 200 E Minnesota Street,
Saint Joseph, MN 56374, and recorded on June 4, 2014, as Document Number
A1422292, in the Office of the County Recorder of Stearns County, Minnesota, is with the
indebtedness thereby secured, fully paid and satisfied.
CITY OF ST. JOSEPH,
a Minnesota public body, corporate and politic
By: Rick Schultz
Its: Mayor
By: Therese Haffner
Its: Administrator
STATE OF MINNESOTA )
) ss.
COUNTY OF STEARNS )
This instrument was acknowledged before me on this 16th day of May, 2022, by
Rick Schultz as Mayor and Therese Haffner, as Administrator of the City of St. Joseph, a
Minnesota public body, corporate and politic, on behalf of said city.
Notary Public
Drafted by:
City of St. Joseph
75 Callaway St E
St. Joseph, MN 56374
320-363-7201
Council Agenda Item
MEETING DATE: May 16, 2022
AGENDA ITEM: Financial Software Package
SUBMITTED BY: Finance
STAFF RECOMMENDATION: Approve the Civic Systems quote to operate the City’s financial and
permitting software package with a payment in 2022 and one in 2023 using ARPA grant dollars (includes
the first-year support fees).
PREVIOUS COUNCIL ACTION: None
BACKGROUND INFORMATION: St. Joseph has been using Banyon Data Systems (Banyon) since
before 2000. Banyon was a great financial software package for small to medium sized cities for many
years. Banyon has kept up with governmental accounting standards (GASB) changes along with adding
requested modules for other items such as property management. Banyon uses MS Access as their base
coding. While this has worked for us, it is also limiting us in some areas of the software. A couple areas
finance has had concerns about is the longevity of the software package with old-school coding and not
being able to pull up historical reports if backups were not kept. Staff has also had issues with customer
support. Banyon is available to help, but not always timely or friendly. Current Banyon modules the City
uses with an annual budgeted support fee of $8,905.
General Ledger Payroll Timecard Utility Billing Barcoding
Capital Assets Point of Sale Property Management Accounts Receivable
The finance department requested demonstrations from BS&A and Civic Systems software packages for
all finance related modules. There are several communities in Minnesota that have switched from the
Banyon one of these two software packages. Like other cities, St. Joseph is out-growing Banyon. The
cities of Waite Park (3 years) and Sartell (in process of converting) are using Civic Systems Caselle
Connect-Network software package. Sartell began converting to Civic Systems in April. They were
using Banyon and felt they needed a more robust financial software package to handle their city.
Staff reached out to several communities using BS&A and Civic Systems to get feedback about the
software. Both had positive comments. Some of the comments about Civic Systems include “Love the
report writer”, “Works great with real time data reports in Excel”, “Conversion was smooth and training
great”, “Customer service is good”. St. Joseph staff was impressed with the drop-down step by step
listing for each module, workflow processes and employee portals. The software can do so much with
processing items electronically such as timecards, vacation requests, invoices, budget, etc. Staff was
looking at implementing an invoicing workflow process between Banyon and LaserFiche. This was very
expensive and more limiting than what other software packages can do.
After reviewing both software packages and comparing quotes, staff recommends switching to Civic
Systems Caselle Connect-Network software package. This will also be helpful to be on the same package
as our neighbors for questions and as backups if needed. The initial investment is cheaper with Civic
Systems, but the annual support fees are higher. It will still take several years before BS&A would have
been a cheaper investment. Attached is a spreadsheet comparing the two software packages. Each
4j
company bills a little differently. The spreadsheet was created to see a close apple to apple comparison.
The items under “Add Ons” is not included in staff’s recommendation for the initial implementation. The
Add Ons can be added at any time. Similarly, if a purchased module is determined to be under-utilized,
we can drop the module. The quotes from both Civic Systems and BS&A are included.
Staff recommends purchasing the software with ARPA grant dollars. Implementation would be about
November. The City will need to run Banyon in tandem for a while to ensure Civic Systems works.
Support fees will be incurred for both until Banyon is dropped. Staff estimated $100,000 for a software
conversion from ARPA. Since the additional support fees are not budgeted, staff recommends the first-
year support with Civic Systems to be covered by ARPA.
Civic Systems allows for payments up to three years at 0% interest rate. Staff recommends half down
payment and the other half in 2023 as conversion and training is completed.
BUDGET/FISCAL IMPACT: $118,352 first year, $12,497 per year thereafter
ATTACHMENTS: Quote Summary Comparison
Civic Systems Quote
BS&A Quote
REQUESTED COUNCIL ACTION: Approve the Civic Systems quote to operate the City’s financial
and permitting software package with a payment in 2022 and one in 2023 using ARPA grant dollars
(includes the first-year support fees).
City of St. Joseph
Financial Software Comparisons
As of May 11, 2022
Yr 1 Total Annual Cost Summary Annual
Civic Systems (Caselle Connect‐Network)w/o Support * Support BS&A w/o Support * Support
6 Licenses ‐ ‐ AP 8,545 730
AP 8,500 1,375 Building Department 5,000 1,130
Barcoding ‐ ‐ Community Development ‐ 675
Building Permits 8,200 1,000 Business Licenses 4,505 600
Code Enforcement 2,700 450 Cash Receipting 5,470 730
Business Licenses 2,900 500 Capital Assets 5,645 730
Cash Receipting 9,700 1,375 General Ledger 6,795 860
Capital Assets 3,675 660 Payroll w/Direct Deposit 8,305 950
General Ledger 11,800 1,750 Timesheets 2,645 530
miViewPoint 6,075 900 Employee Self‐Service 2,850 570
miAP Workflow 6,075 900 Utility Billing 9,400 800
miBudget 3,450 600 Implementation 89,950 ‐ total
Payroll w/Direct Deposit 18,900 2,925 discount ‐ ‐ 1st year 5 years
miTime w/mobile app 6,075 900 149,110 8,305 157,415$ 190,635$
Special Assessments 2,900 500
Utility Billing 28,150 3,400 Add ons
UB Service Orders w/mobile 4,800 750 AR 5,835 730
Implementation Project Management 4,800 ‐ Building Dept additional 7,140 ‐
Travel Costs 4,595 ‐ total Online Permit Application 3,380 ‐ $3/application fee billed to city
discount (27,440) (5,488) 1st year 5 years Public Records Search + Online Bill Pay 1,500 1,500
105,855 12,497 118,352$ 168,340$
Add ons * can spread over 3 years
additional 6 users 2,000 500
Purchase Orders 2,325 432 Notes:
miPO Workflow 2,025 240 Bath, MI
Utility Backflow Mgmt 4,575 900 many in MN (metro are especially), 2000+ clients in 17 states
Field Inspections‐ Building 2,700 450 Microsoft.net framework
AR (can use other modules) 7,900 1,375 customer support centric ‐ respond w/in 15 minutes
Citizen Portal 5,550 450 Began 1987
Hosted (6 named users) 2,500 6,740 Cloud version available
7‐8 months to implement
* 50% down payment, rest can spread over 2‐3 years at 0% interest rate
annual Banyon service fee 8,905$
Notes:
Madison, WI Cities switching from Banyon:
Waite Park & Sartell use, 60 MN Cities Sartell Civic Systems
Software for Life ‐ never have to pay for upgrades Plainview Civic Systems
subsidiary of Baker Tilly ‐ CPA Stacy Civic Systems
Began 1982 Tracy Civic Systems
Cloud version available Cities switched from unknown software:
5‐9 months to implement Plainview Civic Systems
New Brighton BS&A
Victoria BS&A
Waite Park Civic Systems
Hutchinson Civic Systems 1 yr, then BS&A
Proctor Civic Systems
Annandale Civic Systems
Orono Civic Systems
Shoreview BS&A
Computer Software and
Conversion Services Proposal
City of St. Joseph
Prepared by Civic Systems, LLC
A SUBSIDIARY OF BAKER TILLY US, LLP
Civic Systems, LLC
4807 Innovate LN
P.O. Box 7398
Madison, WI 53707-7398
Phone: 888.241.1517
Fax: 608.249.1050
mlaesch@civicsystems.com
www.civicsystems.com
May 11, 2022
Investment Summary
Civic Systems, LLC City of St. Joseph
4807 Innovate LN 75 Callaway St E
P.O. Box 7398 St. Joseph, MN 56374
Madison, WI 53707-7398
You agree to purchase the software and services detailed below and Civic Systems, LLC agrees to
provide them. An initial 50% down payment is due with this contract. The remainder is due at
training.*Additional payment terms can be provided such as spreading the payments over 2 or
3 years at 0% interest. The information provided in this proposal is valid for 90 days after the date
of issue.
INVESTMENT SUMMARY
License Fees (6 Concurrent) $ 70,650
Training 21,600
Conversion 36,450
Less: Discount (27,440)
TOTAL INVESTMENT $ 101,260
ANNUAL SUPPORT (Software For Life**) $ 12,497
TRAVEL COSTS
Travel costs are a not-to-exceed and based on five (5) round trips and 17 overnights.
Mileage (Five 496 mile round trips @ $0.585/mile) $ 1,450
Hotel (17 nights at $150/night) 2,550
Meals (17 days at $35/day) 595
TOTAL INVESTMENT $ 4,595
*A formal contract will need to be entered before any software is installed.
**Software For Life provides you the assurance that you will never have to purchase another upgrade
from us in the future. The Client will always be on the latest version of the purchased modules as long
as they are current with annual support payments.
License Fees, Training, Conversion and Support Detail
*Optional item pricing is provided on the following page.
*If online Bill Presentment is chosen the City of St. Joseph is responsible for any monthly hosting, setup and transactional fees
charged by the preferred online bill pay company.
Selected Product Descriptions
License
Fee
Purchase
Price
One-Time
conversion
/
setup
Training and
Onsite
Assistance
Cost/Days
Year one Total
w/o Support
Annual
Fees*
6 Concurrent User Licenses $ -- $ -- $ -- $ -- $ --
Accounts Payable 5,500 1,800 1,200 8,500 1,375
miExcel AP Included Included Included Included Included
Barcoding AP, UB, Permits, Licenses Included Included Included Included Included
Building Permits w/ Laserfiche Interface 4,000 2,400 1,800 8,200 1,000
Code Enforcements 1,500 600 600 2,700 450
Approvals and Notifications Included Included Included Included Included
Business Licenses 2,000 600 300 2,900 500
Cash Receipting 5,500 2,400 1,800 9,700 1,375
Cash Receipt Payment Import Included Included Included Included Included
Fixed Assets 2,475 600 600 3,675 660
General Ledger 7,000 2,400 2,400 11,800 1,750
Activity Reporting Included Included Included Included Included
Bank Rec Included Included Included Included Included
Budgeting Included Included Included Included Included
miExcel GL Included Included Included Included Included
miViewPoint Add Ons 3,375 1,800 900 6,075 900
miAP Workflow with Laserfiche Integration 3,375 1,800 900 6,075 900
miBudget 2,250 900 300 3,450 600
Payroll w/ Direct Deposit 11,700 3,600 3,600 18,900 2,925
Electronic Submittals Included Included Included Included Included
miPay Online (Employee Portal) with Mobile Included Included Included Included Included
miExcel PR Included Included Included Included Included
miTime (Electronic Timesheets) with Mobile 3,375 1,800 900 6,075 900
Special Assessments 2,000 600 300 2,900 500
Utility Billing 13,600 9,750 4,800 28,150 3,400
Direct Pay Included Included Included Included Included
Electronic Read Interface Badger Beacon Included Included Included Included Included
miExcel UB Included Included Included Included Included
Service Orders with Mobile 3,000 600 1,200 4,800 750
Splitter Included Included Included Included Included
Online Bill Pay Interface to PSN Included Included Included Included Included
Implementation Project Management -- 4,800 -- 4,800 --
Discount (27,440) -- -- (27,440) (5,488)
TOTALS COSTS 43,210 36,450 21,600 101,260 12,497
Optional Module Detailed Cost
OPTIONAL MODULES (Not Included in the agreement)
Optional Product Descriptions (Not Selected)
License Fee
Purchase Price
(6 Concurrent
Users)
One-Time
conversion
/
setup
Training Cost
@ $1,200/Day
Year one Total
w/o Support
Annual
Fees
Additional Concurrent Users above 6 (each) 2,000 - - 2,000 500
Accounts Payable Add Ons - - - - -
Purchase Orders 2,025 - 300 2,325 432
miPO Workflow 1,125 600 300 2,025 240
Accounts Receivable 5,500 1,200 1,200 7,900 1,375
Building Permit Add Ons
Field Inspections 1,500 600 600 2,700 450
Citizen Portal (3 Permit Forms) 750 3,000 1,800 5,550 450
Utility Billing Add Ons - - - - -
Backflow Management 3,375 600 600 4,575 900
Hosted (6 Named Users) -- 2,500 -- 2,500 6,740
*Above amounts include the discount provided.
**If online Bill Presentment is chosen the City of St. Joseph is responsible for any monthly hosting, setup and
transactional fees charged by the preferred online bill pay company.
5
Hardware Requirements
O
HARDWARE REQUIREMENTS
Network System Requirements – Caselle® Connect – Network
Important! Using servers, workstations, or servers and workstations that do NOT meet the specified network system
requirements may result in unsatisfactory performance and response times. This document lists the minimum hardware and
software requirements for installing Connect.
Network Server Operating System Microsoft ® Windows 2012, 2012 R2, 2016 Server (64-bit) or 2019 (64-bit)
Network Server Equipment Intel® Xeon® Quad-Core Processor 3.0 Ghz or higher |Minimum 16 GB of available RAM | 30
GB available disk space for Caselle Connect applications (180 MB) and data | Separate physical
hard drive for SQL log file 8-15 K SAS HDD preferred | Color SVGA .28 Monitor | 1 GB
Ethernet Network Card | 1 GB Ethernet Switch | DVDRW Drive
All hardware must be Microsoft® certified (request printed certification documents). Intel® Core™ i3, Intel® Celeron®, and AMD
Sempron™, and Intel® Pentium processors are NOT recommended. Database Server Equipment and
Operating System
• Use the Recommended Network Server. For better performance, increase memory on network
server or, use a separate Database Server (same specifications as the Network Server).
• Networks with more than ten workstations may require faster processors and/or more memory
than the recommended.
Database Software Microsoft® SQL Server 2012 (64-bit), 2014 (64- bit) or 2016 (64-bit), or 2019 (64-bit)
Network Server and Database Server
Power Protection
True On-Line UPS, 600 Voltamps minimum with UPS Monitoring card, cable, and software.
Workstation Computer Intel Core 2 Duo, i5, or i7 (3 GHz or higher) | 8 GB of available RAM | 30 GB available disk
space for Caselle Connect applications (180 MB) and data | LCD Monitor
All hardware must be Microsoft® certified (request printed certification documents). Intel® Core™ i3, Intel® Celeron®, and AMD
Sempron™, and Intel® Pentium processors are NOT recommended. Workstation Operating System Windows 10™ Professional (64-bit).
Workstation Power Protection UPS/Battery backup unit
Backup System Network quality system to back up fileserver hard drive on one tape and provide tape read after
write verification. Make sure the backup system supports backing up MSSQL Databases.
Example: Backup Exec with SQL Agent.
Data File Transfer DVDRW Drive
Printer HP Laser Printer or Canon Copiers with PCL or Postscript Drivers
Receipt Printer Ithaca 9000 and 1500 Series Printers | Star TSP100 | Epson TM – U325, TM-U675, and Epson
TM – H6000IV
Internet Access DSL, ISDN, or T1
Explanation: Caselle® Applications require Internet access to download program updates. Using an
Internet connection that is slower than 256 Kbps will take significantly longer to download data.
Email Email that is compatible with Microsoft® Windows.
Network Installer
Web Services
Microsoft® Certified
IIS 7 (Windows Server 2008, 2012)
miViewPoint
Only needed if
miViewPoint is
being installed.
IIS 7 or later | 30 GB of available disk space for miViewPoint on the IIS and SQL Servers |
Modern Web Browser on any PC using miViewPoint (IE11 or greater, up to date Chrome, or up
to date Firefox) If miViewPoint is made internet available a modern mobile browser is required.
BS&A Software
14965 Abbey Lane Bath MI 48808
(855) BSA-SOFT / fax (517) 641-8960
bsasoftware.com
Proposal for Software and Services, Presented to...
City of St. Joseph, Stearns County MN
April 11, 2022
Quoted by: Dan J. Burns, CPA
Thank you for the opportunity to quote our software and services.
At BS&A, we are focused on delivering unparalleled service, solutions, support, and customer satisfaction. You’ll
see this in our literature, but it’s not just a marketing strategy... it’s a mindset deeply embedded in our DNA. Our
goal is to provide such remarkable customer service that our customers feel compelled to remark about it.
We are extremely proud of the many long-term customer relationships we have built. Our success is directly
correlated with putting the customer first and consistently choosing to listen. Delivering unparalleled customer
service is the foundation of our company.
City of St. Joseph, Stearns County MN | April 11, 2022
Dan J. Burns, CPA, Account Executive | (855) 272-7638 | dburns@bsasoftware.com
Page 2 of 10 Prices good for a period of 90 days from date on proposal
Cost Summary
Applications and Annual Service Fee prices based on an approximate population of 7,029 and 2,000 utility accounts. Software
is licensed for use only by municipality identified on the cover page. If used for additional entities or agencies, please c ontact
BS&A for appropriate pricing. Prices subject to change if the actual count is significantly different than the estimated count.
Applications
Financial Management
$4,295 General Ledger .NET
Accounts Payable .NET $3,645
Cash Receipting .NET $3,645
Miscellaneous Receivables .NET $3,645
Fixed Assets .NET $3,645
Utility Billing .NET $4,000
Personnel Management
$4,745 Payroll .NET
Timesheets .NET $2,645
Community Development
$5,640 Building Department .NET
Business License .NET $3,005
BS&A Online
$3,380 Community Development
Permit Application Feature - Enables contractors and the general public to submit permit applications online
(A fee of $3/application is accumulated and billed to the municipality).
Employee Self-Service $2,850
Public Records Search + Online Bill Pay
With use of integrated Credit Card Processor
$1,500
Subtotal $46,640
City of St. Joseph, Stearns County MN | April 11, 2022
Dan J. Burns, CPA, Account Executive | (855) 272-7638 | dburns@bsasoftware.com
Page 3 of 10 Prices good for a period of 90 days from date on proposal
Data Conversions/Database Setup
Convert existing Banyon data to BS&A format:
$2,500 General Ledger (COA, Balances, Budget, Up to 10 Years Journal Transaction history)
Accounts Payable (Vendors, Up to 10 years invoices and check history) $1,900
Cash Receipting (Receipt items, Up to 10 years receipt history) $1,825
Miscellaneous Receivables (Customers, Invoice and Receipt History, if available) $2,190
Fixed Assets (Asset Information) $2,000
Utility Billing (Accounts, Services, Deposits, Rates, Meters; Up to 10 Years of Service, Billing & Payment History) $3,400
Payroll (Database Setup, Employee detail and YTD, Up to 10 years check history) $3,560
Building Department (Per Database) $5,000
Database Setup:
$1,500 Business Licensing (Per Database)
Subtotal $23,875
No conversion or database setup to be performed for:
Timesheets
Custom Import
Custom import from third-party software to populate Building Department database with parcels, properties, and
current owners.
$1,500
Badger/Beacon Integration $2,000
BS&A Integration with Laserfiche Document Management System
Ability to store and retrieve document attachments in Laserfiche Document Management system, for all currently
integrated BS&A modules.
$3,000
Subtotal $6,500
Project Management and Implementation Planning
Services include:
- Analyzing customer processes to ensure all critical components are addressed.
- Creating and managing the project schedule in accordance with the customer's existing processes and needs.
- Planning and scheduling training around any planned process changes included in the project plan.
- Modifying the project schedule as needed to accommodate any changes to the scope and requirements of the project that are
discovered.
- Providing a central contact between the customer’s project leaders, developers, trainers, IT staff, conversion staff, and other
resources required throughout the transition period.
- Installing the software and providing IT consultation for network, server, and workstation configuration and requirements.
- Reviewing and addressing the specifications for needed customizations to meet customer needs (when applicable).
$19,250
City of St. Joseph, Stearns County MN | April 11, 2022
Dan J. Burns, CPA, Account Executive | (855) 272-7638 | dburns@bsasoftware.com
Page 4 of 10 Prices good for a period of 90 days from date on proposal
Implementation and Training
- $1,000/day
- Days quoted are estimates; you are billed for actual days used
Services include:
- Setting up users and user security rights for each application
- Performing final process and procedure review
- Configuring custom settings in each application to fit the needs of the customer
- Setting up application integration and workflow methods
- Onsite verification of converted data for balancing and auditing purposes
- Training and Go-Live
Software Setup Days: 3 $3,000
Financial Management Applications Days: 16 $16,000
Personnel Management Applications Days: 11 $11,000
Community Development Applications Days: 11 $11,000
Total: 41 Subtotal $41,000
City of St. Joseph, Stearns County MN | April 11, 2022
Dan J. Burns, CPA, Account Executive | (855) 272-7638 | dburns@bsasoftware.com
Page 5 of 10 Prices good for a period of 90 days from date on proposal
Cost Totals
Not including Annual Service Fees
Applications $46,640
Data Conversions/Database Setup $23,875
Custom Import $6,500
Project Management and Implementation Planning $19,250
Implementation and Training $41,000
Total Proposed $137,265
Travel Expenses $29,700
Payment Schedule
1st Payment: $43,125 to be invoiced upon execution of this agreement.
2nd Payment: $46,640 to be invoiced at start of training.
3rd Payment: $77,200 to be invoiced upon completion of training.
City of St. Joseph, Stearns County MN | April 11, 2022
Dan J. Burns, CPA, Account Executive | (855) 272-7638 | dburns@bsasoftware.com
Page 6 of 10 Prices good for a period of 90 days from date on proposal
Annual Service Fees
Unlimited support during your first year with the program is included in your purchase price. Thereafter, Service Fees are bi lled annually.
After two (2) years, BS&A Software reserves the right to increase the Annual Service Fee by no more than the yearly Consumers Price Index
for All Urban Consumers U.S. city average (CPI-U).
Financial Management
$860 General Ledger .NET
Accounts Payable .NET $730
Cash Receipting .NET $730
Miscellaneous Receivables .NET $730
Fixed Assets .NET $730
Utility Billing .NET $800
Personnel Management
$950 Payroll .NET
Timesheets .NET $530
Community Development
$1,130 Building Department .NET
Business License .NET $600
BS&A Online
$675 Community Development
Employee Self-Service $570
Public Records Search $1,500
Total Annual Service Fees $10,535
City of St. Joseph, Stearns County MN | April 11, 2022
Dan J. Burns, CPA, Account Executive | (855) 272-7638 | dburns@bsasoftware.com
Page 7 of 10 Prices good for a period of 90 days from date on proposal
Additional Information
Program Customization
BS&A strives to provide a flexible solution that can be tailored to each municipality's needs. However, in some cases, custom work may
be required. Typical examples include:
` custom payment import/lock box import
` custom OCR scan-line
` custom journal export to an outside accounting system
` custom reports
If you require any custom work, please let us know so that we can better understand the scope of your request and include that in a
separate proposal.
Cash Receipting Hardware
Quantity Cost
Epson THM-6000V Series Receipt Printer* $925 x _____ = $_____________
APG Series 100Cash Drawer** $250 x _____ = $_____________
Honeywell Hyperion 1300g Linear-Imaging Scanner $250 x _____ = $_____________
Credit Card Reader $75 x _____ = $_____________
This will add $____________________ to the Total Proposed.
*IMPORTANT. The receipt printer must be plugged into the USB port on one workstation (not your server). This printer is not to be
shared with other workstations. If more than one workstation will be used for receipting, please consider purchasing more tha n
one receipt printer.
**If using a previously-purchased receipt printer with the APG Cash Drawer, which brand will be used with the drawer?
___Epson ___Ithaca ___Other (please specify)______________________________________________
Please provide the number of cash drawers that will be hooked up to the printer_____________
Note: The availability, model numbers, and pricing for all third party hardware listed above is subject to availability from the
manufacturers. In the event that the listed hardware is no longer available at the time of purchase, a comparable replacement will be
available, at the then current cost. Returns require pre-approval, and all purchased equipment must be shipped back to BS&A in its
original packaging. Returns are subject to a re-stocking fee of $50.00.
Additional Training - Building Department Report Designer
Most of our Building Department customers heavily use our Report Designer, which is included free with the program . Report Designer
Training is not included in the training quoted on this proposal and is highly recommended. You may attend a class at our office in Bath
Township, or we can train at your location. Report Designer Training is typically completed in one day.
Please check the option you are interested in. Report Designer Training will be scheduled after successful implementation and training
of your Building Department software.
___ Classroom training, $205/person/day
___ On-site training (unlimited attendees), $1,000/day, travel not included
City of St. Joseph, Stearns County MN | April 11, 2022
Dan J. Burns, CPA, Account Executive | (855) 272-7638 | dburns@bsasoftware.com
Page 8 of 10 Prices good for a period of 90 days from date on proposal
BS&A Online
Connection Requirements
BS&A Online requires a high-speed internet connection (cable modem or DSL).
Payment Processing Requirements
Acceptance of online payments requires a contract with one of BS&A’s approved Online Credit Card Processing companies. Please visit
https://www.bsasoftware.com/solutions/bsaonline/public-records-search/ for information.
City of St. Joseph, Stearns County MN | April 11, 2022
Dan J. Burns, CPA, Account Executive | (855) 272-7638 | dburns@bsasoftware.com
Page 9 of 10 Prices good for a period of 90 days from date on proposal
Acceptance
Signature constitutes...
1. An order for products and services as quoted
Quoted prices do not include Program Customization, training beyond the estimated number of days, or recommended
Bank Reconciliation Consultation
2. Agreement with the proposed Annual Service Fees
3. Acceptance of BS&A's hardware recommendations required to efficiently run the .NET applications
Signature Date
BS&A PLEDGE. We offer a one-year, risk-reversal pledge on our software. If, up to a year after installation, you are not
happy with our software and service, you can return our software for a full refund.
Returning Accepted Proposal to BS&A
Please return the entire proposal, with signature/date (this page) and contact information (next page) filled out, by any of
these methods:
Mail: BS&A Software
14965 Abbey Lane
Bath, MI 48808
Fax: (517) 641-8960
Email: dburns@bsasoftware.com
Once your proposal is received, a BS&A representative will contact you to begin the scheduling process.
City of St. Joseph, Stearns County MN | April 11, 2022
Dan J. Burns, CPA, Account Executive | (855) 272-7638 | dburns@bsasoftware.com
Page 10 of 10 Prices good for a period of 90 days from date on proposal
Contact Information
If any mailing addresses are PO Boxes, please also provide a Street Address for UPS/Overnight mail.
If additional contacts need to be submitted, please make a copy of this page.
Key Contact for Implementation and Project Management
Name______________________________________________________________________________ Title__________________________________________________
Phone/Fax_________________________________________________________________________ Email_________________________________________________
Mailing Address____________________________________________________________________________________________________________________________
City, State, Zip______________________________________________________________________________________________________________________________
IT Contact
Name______________________________________________________________________________ Title__________________________________________________
Phone/Fax_________________________________________________________________________ Email_________________________________________________
Mailing Address____________________________________________________________________________________________________________________________
City, State, Zip______________________________________________________________________________________________________________________________
Council Agenda Item 4k
MEETING DATE: 02MAY2022
AGENDA ITEM: Crack Sealing
SUBMITTED BY: Public Works
STAFF RECOMMENDATION: Approve the proposal from Astech.
PREVIOUS COUNCIL ACTION: None
BACKGROUND INFORMATION: Every year the city conducts street maintenance per our approved
2019 maintenance plan. I have requested price quotes based on this year’s schedule. On paper Bertram
Asphalt seems the lowest bid however they have a fuel surcharge built in so their final price which could
increase substantially. Astech’s bid at face value is $2760.00 higher however they have no fuel surcharge.
Astech is local and well trusted company and I make the recommendation of approving Astech’s
proposal.
BUDGET/FISCAL IMPACT: $12,198.00 Budgeted
ATTACHMENTS: Quotes: Astech, Bertram Asphalt, & Bargen Inc
REQUESTED COUNCIL ACTION: Approve the proposal from Astech Asphalt Surface
Technologies Corporation.
Council Agenda Item 4l
MEETING DATE: 02MAY2022
AGENDA ITEM: Seal Coat
SUBMITTED BY: Public Works
STAFF RECOMMENDATION: Approve the proposal from Astech.
PREVIOUS COUNCIL ACTION: None
BACKGROUND INFORMATION: Every year the city conducts street maintenance per our approved
2019 maintenance plan. I have attained price quotes for Seal Coating based on this year’s schedule and I
make the recommendation of approving Aztec Asphalt Surface Technologies contingent they can
complete the work by the end of September 2022.
BUDGET/FISCAL IMPACT: $124,024.08 Budgeted
ATTACHMENTS: Quotes: Astech & Bertram Asphalt
REQUESTED COUNCIL ACTION: Approve the proposal from Astech Asphalt Surface
Technologies Corporation.
Council Agenda Item 4m
MEETING DATE: May 16, 2022
AGENDA ITEM: Fire Contract
SUBMITTED BY: Administration
STAFF RECOMMENDATION: Approve Amendment to Fire Contract between City of St. Joseph,
Town of St. Joseph and the Town of St. Wendel extending to December 31, 2022.
PREVIOUS COUNCIL ACTION: At the City Council meeting on April 4, 2022, council authorized
the Administrator and City Attorney to draft new service contracts and present to St. Joseph and St.
Wendel Townships.
BACKGROUND INFORMATION: The Fire Contract between the City, St. Joseph Township and St.
Wendel Township expires on July 1, 2022. In reviewing the existing fire contract, staff and legal counsel
are recommending new separate service contracts with St. Joseph Township and St. Wendel Township.
Staff contacted both Townships in March and met in April. Staff would work with legal counsel on
drafting new service contracts and determining ownership of fire hall and equipment.
St. Joseph and St. Wendel Townships have approved the Amendment to the Fire Contract as presented.
BUDGET/FISCAL IMPACT: TBD
ATTACHMENTS: 2016 Fire Contract
Amendment to Fire Contract
REQUESTED COUNCIL ACTION: Approve Amendment to Fire Contract between City of St.
Joseph, Town of St. Joseph and the Town of St. Wendel.
FIRE CONTRACT
CITY OF ST. JOSEPH/TOWN OF ST. JOSEPH
AND
THE TOWN OF ST. WENDEL
THIS AGREEMENT,made and entered into this I it day of by and
between the City of St. Joseph,a municipal corporation of the State of Minnesota,
hereinafter referred to as"St. Joseph",as contributing member,the Town of St. Joseph,a
political subdivision of the County of Stearns, State of Minnesota,herein after referred to
as"St.Joseph Town",as contributing member, and the Town of St. Wendel, a political
subdivision of the County of Stearns, State of Minnesota,hereinafter referred to as"St.
Wendel", as contributing member. It is agreed by and between the parties hereto that this
agreement shall be entered into pursuant to Minnesota Statutes, Section 471.59,known as
the"Joint Powers Act".
WHEREAS,the City of St. Joseph and the St. Joseph Town presently own
emergency equipment and a fire hall which has been operated by the City and its
advisory board with an efficient staff of firefighters including a fire chief,an assistant
chief,and volunteer firefighters who have served on a voluntary basis for many years,
and
WHEREAS,the Contributing Members find it to be necessary and advisable to
jointly purchase firefighting and emergency equipment for use in preventing and
extinguishing fires and emergency needs arising within the St. Joseph, St. Joseph Town
and those sections of St. Wendel Township southerly of County Road#4 and Quail Road
with the exception of all driveways off these roads including all of Section 16 as these
areas will be serviced by another fire department, and
WHEREAS,the parties to this agreement wish to provide for the joint funding of
the emergency service.
NOW, THEREFORE, in consideration of the mutual covenants expressed herein,
IT IS HEREBY AGREED AS FOLLOWS:
1.0 AUTHORITY
This agreement has been authorized by the City Council of the City of St. Joseph,
and consented to by the Town Board for St. Joseph Town,and authorized and
agreed to by the Town Board of the Township of St. Wendel pursuant to authority
of its electors.
2.0 FIRE PROTECTION&RESCUE SERVICE
St. Joseph agrees to provide fire protection and rescue service to St. Joseph Town
and those sections of St. Wendel Township lying to the South of County Road#4
and Quail Road, except for buildings or residences with driveway access off
either of the aforementioned roadways, and except for Section 16.Emergency
services will be provided in accordance with the terms of this agreement.
3.0 PROPERTY INTEREST
3.1 St.Joseph and St. Joseph Town. All equipment shall remain the property
of the City of St. Joseph and the St. Joseph Town. The ownership for St.
Joseph Town shall be proportionate to the estimated market value in the
fire service district as determined annually. For example,if at the end of a
calendar year,the estimated market value of St. Joseph Town is 29%of
the total estimated market value of the entire are covered by this
agreement,which will equal the ownership percentage for St. Joseph
Town.
3.2 St. Wendel. St. Wendel shall acquire no proprietary interest in any
property or equipment purchased.
4.0 RESERVE FUND CONTRIBUTION
4.1 Annual Contribution. All Contributing Members agrees to pay an annual
contribution to a special fund,to be known as the"Equipment Reserve
Fund"which is included in the annual budget. The annual contribution
shall be based upon their proportionate share of the amount annually
allocated to the Reserve Fund.
4.2 The proportionate share shall be determined by the comparative estimated
market value of all areas served by the St. Joseph Community Fire
Department.
4.3 The Equipment Reserve Fund is to be used only for equipment purchased
by the St. Joseph Community Fire Department. It is not a maintenance
fund. All payments to this fund shall be made to the City Treasurer of the
City of St. Joseph and shall be paid quarterly with the fire apportionment.
5.0 MAINTENANCE AND CONTROL
5.1 Apparatus.Equipment shall be stored and maintained at the location of the
City and the St. Joseph Town owned Fire Hall in the City of St. Joseph.
The control and ownership of the purchased equipment shall be retained
by the City of St. Joseph and the St. Joseph Town as identified in section
3.1 above. The cost of maintenance and insurance shall be paid from an
operating fund to be maintained as a separate fund hereinafter referred to
as the"Joint Operating Fire Fund".
5.2 Fire Hall. The Fire Hall shall be heated,maintained,insured and
controlled by the City subject to recommendation made by the Advisory
Fire Board.
a) Operational Costs. The cost of such heating,utilities,
maintenance,including debt retirement and insurance shall be paid
from the"Joint Operating Fire Fund".
b) The cost of the heat,maintenance,utilities and insurance for the
entire building shall be pro-rated on the basis of the usage of the
area occupied by the emergency equipment in the complex, as
compared to other non-related uses unless the rental fees collected
for the use of the facility are deposited in the Joint Operating Fire
Fund.
c) Debt Retirement. Debt retirement shall be included annually in the
Joint Operating Fire Fund Budget in an amount to fully provide for
the annual debt requirements. St. Wendel shall not acquire any
proprietary interest in the Fire Hall.
6.0 JOINT OPERATING FIRE FUND CONTRIBUTION
6.1 Annual Budget. Prior to the commencement of each calendar year of this
contract, St. Joseph shall approve a budget of operating expenses for the
ensuing calendar year as may be recommended by the Advisory Fire
Board.
6.2 Joint Operating Fund. St. Joseph and St. Wendel shall deposit in advance,
quarterly contributions with the St. Joseph City Treasurer,who shall
maintain a special fund to be known as the "Joint Operating Fire Fund".
6.3 Joint Fire Fund Apportionment. The annual contribution for each
jurisdiction shall be proportionate to the estimated market value of the
prior calendar year, as such figures become available from the County
Assessor's Office,which hereinafter is referred to as"apportionment.
a) Quarterly Payments. As an example,for the year 2016 St. Wendel
shall contribute 21.19 per cent of the estimated quarterly cost, and
shall be applied to the annual budget to be paid quarterly.
b) Market Value Determination. For purposes of this contract,the
estimated market value shall be determined by adding City and St.
Joseph Town and Township of St. Wendel estimated market values
as provided by the Stearns County Assessor's office. Tax-exempt
property shall be excluded from the total estimated market value.
c) Change Coverage Area. In the event that a contributing member
loses land mass as a result of annexation, it shall be the
responsibility of that contributing member to notify the Fire Board
of the reduced coverage area.
i.If the contributing member loses land mass after the budget
is adopted,that member shall be responsible for the apportionment
based on the adopted budget, until such a time that the budget for
the following year is set.
ii. The contributing member losing land mass shall continue to
pay apportionment for the lost land mass on a declining
contribution rate. For the first year following the loss of land,the
contributing member shall pay 80%of an apportionment based on
the estimated market value of the land mass lost. For the next four
years the contributing member shall pay an apportionment on the
same lost estimated market value at a declining rate,decreasing
20%each until the reduced apportionment reaches 20%. See
Exhibit A for an example.
6.4 Fund Distribution. Funds shall be disbursed by the St. Joseph City
Clerk/Administrator/Treasurer only for the purposes defined in Section 5
of this Agreement. The Advisory Fire Board shall request a quarterly
accounting of this fund from the City Clerk/Administrator's office and
such accounting in report form shall show a record of receipts and
disbursements.
7.0 USE OF EQUIPMENT
7.1 Equipment. The equipment jointly purchased shall be used within the
designated area of St. Joseph City and St. Joseph Town, and St. Wendel
Township and not elsewhere except as follows:
a) In adjacent areas where a fire or emergency may spread to any city or
town.
b) To assist neighboring fire departments as may be mutually agreed
under a reciprocal agreement with such fire department.
c) Any area adjacent to the city and St. Joseph Town with which a
contract for protection exists at the time this agreement is executed.
7.2 Minimum Standards. It shall be the duty of the City Council of the City of
St.Joseph to provide volunteers in sufficient numbers to maintain a staff
of firefighters to answer emergency calls and to operate all available
equipment in such a manner so as not to fall below the minimum standards
set forth in the National Fire Protection Association(NFPA) Standards.
7.3 Membership._The St. Joseph City Council shall appoint or approve
persons residing in the Fire Service District for membership in the
volunteer fire department.
7.4 Responsible Party. The dispatching and operation of the emergency
equipment shall be in charge of the Chief of the Fire Department,or in
his/her absence shall be in the hands of the assistant chief. If neither is
available,the person previously appointed for this purpose shall be in
charge. The volunteers shall answer emergency calls in the order of their
priority without regard to the authority of the person giving the alarm.
8.0 FIREFIGHTERS'RELIEF FUND
All funds received by either St. Joseph, St. Joseph Town or St. Wendel for the
Firefighters Relief Fund shall be set aside for that purpose only and shall not be used as a
part of the Joint Operating Fund.
9.0 LIABILITY—GOVERNMENTAL FUNCTIONS —PROTECTIVE CLAUSES
9.1 Governmental Functions. In all of the joint agreements defined in this
contract,the parties to the agreement shall be deemed to be exercising
their governmental functions so that each shall not be liable to the other
for any negligence of its officers,employees,firefighters or agents.
9.2 Liability. Specifically,without limiting the effect of the foregoing
language in the preceding paragraph,the St. Joseph and St. Joseph Town,
and its officers, employees and firefighters shall not be liable for any of
the following acts or omissions: Failure to answer an emergency call or
failure to answer an emergency call promptly; for any trespass or damage
to persons or property whether necessary or unnecessary in connection
with going to,returning from any fire or rescue call,or in serving at any
fire or rescue pursuant to a call.
9.3 Protective Clauses. The volunteers under the direction of the Fire Chief or
his assistant, shall always leave part of the equipment and sufficient
firefighters to operate such equipment available for fighting fires in the
community which is not being served by an emergency or emergency call.
As an illustration,in the event of an emergency occurring in St. Wendel,
sufficient equipment and firefighters shall be left in the St. Joseph City
limits for the purpose of fighting any fire that may arise within the City or
St. Joseph Town limits during the time the emergency in St. Wendel is
being managed. The Fire Chief,or his assistant, shall also have full and
complete authority to withdraw any emergency equipment from an
emergency in progress in the event that a more serious emergency shall
occur in an area served by the fire department during the progress of the
emergency.
10.0 LEVY REQUIREMENT AND DEFAULTS
10.0 Levy Requirement. The City Council shall annually raise a tax levy or
otherwise provide sufficient funds to pay all of its obligations under this
Agreement. The St. Joseph Town Board and St. Wendel Town Board
shall annually recommend a levy to the voters of the Town at its annual
meeting to raise by tax levy or otherwise sufficient funds to pay all of its
obligations under this contract.
10.1 Default._In case of defaults of over sixty(60)days in the making of any
payments due for the Joint Operating Fire Fund,it is agreed that a penalty
of an additional one and one half(1 '/2%)percent per month shall be added
to each payment which is more than sixty(60)days in default. It is hereby
agreed that emergency service to the defaulting governmental unit may be
discontinued at the request of the Advisory Fire Board until the default is
removed.
11.0 ADVISORY FIRE BOARD
11.1 Authority_An Advisory Fire Board has previously been established by St.
Joseph. This Board will facilitate the performance of this contract through
its life. Said Board shall have powers specifically given in any other
article of this contract and shall have power to make recommendations to .
the City Council and St. Joseph Town Board to improve cooperation and
efficiency in carrying out the intent of this contract and to make
recommendations for amendments and supplements to this contract.
11.2 Membership. The membership of said board shall consist of one members
from St. Joseph, St.Joseph Town, St. Wendel and the Fire Chief. The
City Administrator shall serve as the Administrator to the Board. Each
Contributing Member shall be responsible for appointing their
representative to the Board.
11.3 Joint Fire Board Meetings._Said Board shall have no less than three(3)
regular meetings each year. The first quarterly meeting shall be held on
the first Wednesday in February of each year at a time to be determined by
the Board. The remaining quarterly meetings shall be held on the first
Wednesday of May,August,and November of each year,at a time to be
determined by the Board. Unless such board fixes a different meeting
place and date,the meeting shall be held at the St.Joseph Community Fire
Hall in the City of St. Joseph on said dates. The Board is not required to
meet if the Board does not have business to conduct. Each jurisdiction
and the Fire Chief shall have one vote on the Fire Advisory Board.
12.0 TERM OF THIS CONTRACT
12.1 Contract Term._This contract shall expire July 1, 2022 or at an earlier date
if either St. Joseph Town or St. Wendel notify the other part in writing at
least one year in advance of its intended cancellation of this agreement.
Notice must be received prior to establishing the budget for the year
preceding the intent to cancel. This contract may be renewed for an equal
period of time at the option of the parties to the agreement.
12.2 Property Ownership. On any termination of the contract,all of the
property acquired during the life of the agreement shall belong to the City
and the St. Joseph Town as identified by Section 3 of this Agreement.
a). Upon termination of this contract all of the property jointly
acquired shall belong to the remaining party and the party
requesting termination shall be compensated in money for its fair
share of the value of the property at the time of termination in
proportion to the estimated net tax capacity of the respective
parties at the time termination is accomplished.
b) If the parties cannot arrive at a fair value between them within six
6)months after termination is requested,the matter shall be
submitted to binding arbitration pursuant to the terms of Minnesota
Statutes Chapter 572.
12.3 Cancelation._If St. Wendel cancels the agreement, or if the agreement is
not renewed by either party, or if any one party refuses to renew the
contract,then and in those events, St. Wendel shall not be reimbursed for
any contributions made to the fire department for purchases,maintenance
or otherwise.
TESTIMONY WHEREOF,the parties have hereunto set their hands and seals
this f9"day of ,/ , 2016.
CITY OF ST. SEPHJO
By 12 ST
Mayor
B A. 'l.24 /.`..,
if iAi 1 istrat
TOWN OF ST. WENDEL
ByC 2ri ./
Chair of Town Board
By 0
Town Clerk
ST. JOSEPH TOWN
By 2)4,,,,_.
air of Town Bo rd
By ayt...) ,..liac
Town Clerk
EXHIBIT A
Note: For this Exhibit the following assumption is used: The City of Waite Park annexes an area with a total
estimated market value of$33,839,000. In 2017 St.Joseph Town would be allocated using the estimated market
value as if the annexation did not occur.For the next four year, St.Joseph Town would pay a reducing
apportionment based on the market value that was lost, reducing 20%each year. The assumption also assumes a
static budget.
Estimated Market Values
Before Annexation After Annexation/SIT Loss of S 33,839,000)
City of St.Joseph 306,246,900 47.44% City S 306,246,900 50.07%
St Joseph Township S 202,486,800 31.37% St.Ji S 168.647.800 27.57%
St.Wendel Township S 136,789,700 21.19% St V S 136,789,700 22.36%
Estimated Impact of WP Annexation-Current Fire Contribution .
Before Annexation Operation Contrib. Debt Contrib. Total 2016 Contrib
City of St.Joseph 102,520.20 S 44,764.40 S 147,284.60
St.Joseph Township S 67,792.12 S 29,600.72 S 97,392.84
St.Wendel Township S 45,792.64 S 19,994.88 S 65,787.52
S 216,104.96 S 94,360.00 S 310,464.96
After Annexation
City of St.Joseph S 107,901.23 S 47,113.95 S 155,015.18 S 7,730.58
St.Joseph Township S 60,012.36 $ 26,203.77 S 86,216.13 4. S (11,176.71)
St.Wendel Township S 48,191.42 S 21,042.00 S 69,233.42 T S 3,445.90
S 216,105.01 S 94,359.72 S 310,464.73
Year 1
City of St.Joseph S 306,246,900.00 47.44% S 148,404.57
St.Joseph Township S 168,647,800.00 26.13% S 81,725.25
100% St.Joseph Township-Tax Sharing S 33,839,000.00 5.24% S 16,398.08 S 98,123.33
St.Wendel Township S 136,789,700.00 21.19% 66,287.09
S 645,523,400.00
Total Budget S 312,815.00
Year 2
City of St.Joseph 306,246,900.00 47.84% S 149,663.23
St.Joseph Township S 169,986,800.00 26.56°0 S 83,072.75
80% St.Joseph Township-Tax Sharing S 27,071,200.00 4.23% S 13,229.73 S 96,302.48
St.Wendel Township S 136,789,700.00 21.37% S 66,849.29
S 640,094,600.00
Year 3
City of St.Joseph S 306,246,900.00 48.36% S 151,262.55
St.Joseph Township S 169,986,800.00 26.84°5 S 83,960.48
60% St Joseph Township-Tax Sharing S 20,303,400.00 3.21% S 10,028.33 S 93,985.80
St.Wendel Township 136,789,700.00 21.60% S 67,563.65
633,326,800.00
Year 4
City of St.Joseph S 306,246,900.00 48.88°o S 152,895.68
St.Joseph Township S 169,989,800.00 27.13% S 84,868.47
40% St.Joseph Township-Tax Sharing $ 13,535,600.00 2.16% S 6,757.73 S 91,62620
St.Wendel Township 136,789,700.00 21.83% S 68,293.11
S 626,562,000.00
Year 5
City of St.Joseph S 306,246,900.00 49.41% S 154,565.22
St Joseph Township S 169,989,800.00 27.43% S 85,795.19
20% St.Joseph Township-Tax Shrug S 6,767,800.00 1.09% S 3,415.76 S 89,210.95
St Wendel Township S 136,789,700.00 22.07% S 69,038.84
S 619.794,200.00
AMENDMENT TO
FIRE CONTRACT
CITY OF ST. JOSEPH/TOWN OF ST. JOSEPH AND THE TOWN OF ST. WENDEL
This Amendment is made and entered into by and between the City of St. Joseph, a
Minnesota municipal corporation, the Town of St. Joseph, a political subdivision of Stearns
County, Minnesota, and the Town of St. Wendel, a political subdivision of Stearns County,
Minnesota, sometimes referred to herein individual as “Party” or collectively as “Parties”. This
Amendment shall be effective upon the approval and execution by all of the parties.
RECITALS:
A. The Parties entered into a Fire Contract dated November 14, 2016, which
expires on July 1, 2022 (the “Contract”).
B. The Parties are in the process of negotiating the terms of a long-term
extension or a new contract for fire services and anticipate that this
process will extend beyond July 1, 2022.
C. The Parties are agreeable to a short-term extension of the Contract to
allow time for that process in accordance with the terms set forth herein.
NOW, THEREFORE, in consideration of the above Recitals, and the mutual covenants
contained herein, the Parties agree as follows:
1. The Contract shall be extended to December 31, 2022.
2. The City of St. Joseph intends to purchase a rescue van using the City’s ARPA Funds.
The rescue van shall not be subject to Sections 3.0 and 12.2 of the Contract unless the
Parties reach mutual agreement on this issue.
3. The Parties shall negotiate in good faith during the time remaining under the Contract
towards a mutually agreeable long-term extension or new contract.
4. All other terms of the Contract not expressly modified herein shall remain in full force
and effect.
5. This Amendment has been duly authorized by each signing Party.
IN WITNESS WHEREOF, the parties have executed this Amendment.
CITY OF ST. JOSEPH
By__________________________________ Dated: _____________________________
Rick Schultz, its Mayor
By __________________________________
Therese Haffner, City Clerk/Administrator
TOWN OF ST. JOSEPH
By_______________________________ Dated: _____________________________
Doug Fredrickson , Board Chair
By_______________________________
Ann Reischl, Town Clerk
TOWN OF ST. WENDEL
By _________________________________ Dated: _____________________________
Board Chair
By_______________________________________
Renee Salzer
Council Agenda Item 5
MEETING DATE: May 16, 2022
AGENDA ITEM: Public Hearing, Special Event Permit Requests, Sal’s Bar & Grill
SUBMITTED BY: Administration
PREVIOUS COUNCIL ACTION: The Council directed staff to process both Special Event
Applications for events on June 25th and July 9th at Sal’s Bar.
BACKGROUND INFORMATION: A public hearing is required for outdoor special events that go
later than 9:30 PM. Sal’s Bar & Grill is requesting to have two events with concerts ending at 10:30 PM,
as well as the closure of the alley to the west of Sal’s Bar from noon on the day of the event until 3AM.
City ordinance 701 allows each establishment to host 1 event past 9:30 per year. The applicant has
provided a site map of the event area.
ATTACHMENTS: Special Event Applications
REQUESTED COUNCIL ACTION: Approve the Special Events on June 25th and July 9th, 2022 at
Sal’s Bar & Grill with the following conditions: the music must end at 10:30PM; the alleyway is to be
accessible at 3AM.
Council Agenda Item
MEETING DATE: May 16, 2022
AGENDA ITEM: 2021 Audit Presentation – Janel Bitzan, Audit Manager
SUBMITTED BY: Finance
PREVIOUS COUNCIL ACTION: The City Council hired BerganKDV to conduct the 2021 financial
audit.
BACKGROUND INFORMATION: Annually the City is required to have an independent audit
completed. The final audited statements are presented to the City Council and submitted to the State of
Minnesota. Janel Bitzan from Bergan Kern, DeWenter, Viere, Ltd. (BKDV) will be here to provide an
overview of the audit and financial status as of December 31, 2021.
The audited financial statements can be cumbersome to read. Although the entire report is important for
the users of the statements, the Management Discussion and Analysis (MD&A) on pages 5-23 provide a
nice overview of the financial highlights for 2021 and the economic factors that will affect the upcoming
years. City staff prepared the MD&A analysis. The report provided titled “Communications Letter” is an
analysis of the financial condition of the City by BKDV.
BUDGET/FISCAL IMPACT: Informational only
ATTACHMENTS: 2021 Audited Financial Statements
2021 Communications Letter
REQUESTED COUNCIL ACTION: Accept the 2021 Audited Financial Statements.
6
City of St. Joseph
Stearns County, Minnesota
Basic Financial Statements
December 31, 2021
City of St. Joseph
Table of Contents
Elected Officials and Administration 1
Independent Auditor's Report 2
Management's Discussion and Analysis 5
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position 26
Statement of Activities 27
Fund Financial Statements
Balance Sheet – Governmental Funds 28
Reconciliation of the Balance Sheet to the Statement of Net Position
– Governmental Funds 30
Statement of Revenues, Expenditures, and Changes in Fund Balances
– Governmental Funds 31
Reconciliation of the Statement of Revenues, Expenditures, and Changes
in Fund Balances to the Statement of Activities – Governmental Funds 32
Statement of Revenues, Expenditures, and Changes in Fund Balance
– Budget and Actual – General Fund 33
Statement of Net Position – Proprietary Funds 34
Reconciliation of the Statement of Net Position – Business-Type Activities 37
Statement of Revenues, Expenses, and Changes in Fund Net Position
– Proprietary Funds 38
Reconciliation of the Statement of Revenues, Expenses, and Changes in
Net Position – Business-Type Activities 41
Statement of Cash Flows – Proprietary Funds 42
Notes to Basic Financial Statements 45
Required Supplementary Information
Schedule of City's Proportionate Share of Net Pension Liability General
Employees Retirement Fund 84
Schedule of City's Proportionate Share of Net Pension Liability Public
Employees Police and Fire Retirement Fund 84
Schedule of City Contributions General Employees Retirement Fund 85
Schedule of City Contributions Public Employees Police and Fire
Retirement Fund 85
Schedule of Changes in the Net Pension Liability and Related Ratios
– Fire Relief Association 86
Schedule of City Contributions and Non-Employer Contributing Entities
– Fire Relief Association 88
Notes to Required Supplementary Information 90
City of St. Joseph
Table of Contents
Supplementary Information
Schedule of Revenues, Expenditures, and Changes in Fund Balance
– Budget and Actual – General Fund 98
Combining Balance Sheet – Nonmajor Governmental Funds 100
Combining Statement of Revenues, Expenditures, and Changes in Fund
Balances Nonmajor Governmental Funds 108
Report on Internal Control over Financial Reporting and on Compliance and Other
Matters Based on an Audit of Financial Statements Performed in Accordance
with Government Auditing Standards 117
Minnesota Legal Compliance 119
Schedule of Finding and Response on Internal Control 120
1
City of St. Joseph
Elected Officials and Administration
December 31, 2021
Elected Officials Position Term Expires
Rick Schultz Mayor January 2023
Robert Loso Council Member January 2025
Kelly Beniek Council Member January 2025
Kevin Kluesner Council Member January 2023
Jon Hazen Council Member January 2023
Administration
Therese Haffner City Administrator Appointed
Lori Bartlett Finance Director Appointed
2
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of St. Joseph
St. Joseph, Minnesota
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, the
aggregate discretely presented component units, each major fund, and the aggregate remaining fund
information of City of St. Joseph, as of and for the year ended December 31, 2021, and the related notes
to the financial statements, which collectively comprise City of St. Joseph's basic financial statements as
listed in the Table of Contents.
In our opinion, the accompanying financial statements 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 City of St. Joseph, as of December 31, 2021, and the
respective changes in financial position and, where applicable, cash flows thereof and the respective
budgetary comparison for the General Fund for the year then ended in accordance with accounting
principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America (GAAS) and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. Our responsibilities under those
standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements
section of our report. We are required to be independent of City of St. Joseph and to meet our other
ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinions.
Responsibilities of Management for the Financial Statements
The City of St. Joseph's management is responsible for the preparation and fair presentation of the
financial statements in accordance with accounting principles generally accepted in the United States of
America, and for the design, implementation, and maintenance of internal control relevant to the
preparation and fair presentation of financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions
or events, considered in the aggregate, that raise substantial doubt about City of St. Joseph's ability to
continue as a going concern for one year beyond the financial statement date, including any currently
known information that may raise substantial doubt shortly thereafter.
3
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance
and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government
Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a
material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is a substantial likelihood that, individually or in the
aggregate, they would influence the judgment made by a reasonable user based on the financial
statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures in
the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of City of St. Joseph's internal control. Accordingly, no such
opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about City of St. Joseph's ability to continue as a going concern for a
reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control–related
matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management's
Discussion and Analysis, which follows this report letter, and Required Supplementary information as
listed in the Table of Contents be presented to supplement the basic financial statements. Such
information is the responsibility of management and, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Board (GASB), who considers it to
be an essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. We have applied certain limited procedures to the 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.
4
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of St. Joseph's basic financial statements. The combining nonmajor and
individual fund financial statements and schedule are presented for purposes of additional analysis and
are not a required part of the basic financial statements.
Such information is the responsibility of management and was derived from and relates directly to the
underlying accounting and other records used to prepare the basic financial statements. The information
has been subjected to the auditing procedures applied in the audit of the basic financial statements and
certain additional procedures, including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the combining nonmajor and
individual fund financial statements and schedule are fairly stated, in all material respects, in relation to
the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 2, 2022,
on our consideration of the City of St. Joseph'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 solely to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on the
effectiveness of internal control over financial reporting or on compliance. That report is an integral part
of an audit performed in accordance with Government Auditing Standards in considering the City of
St. Joseph's internal control over financial reporting and compliance.
St. Cloud, Minnesota
May 2, 2022
City of St. Joseph
Management's Discussion and Analysis
5
As management of the City of St. Joseph, we offer readers of the City of St. Joseph's financial
statements this narrative overview and analysis of the financial activities of the City of St. Joseph for the
fiscal year ended December 31, 2021.
FINANCIAL HIGHLIGHTS
Key financial highlights for 2021 include the following:
The assets and deferred outflows of resources of the City of St. Joseph exceeded its liabilities
and deferred inflows of resources at the close of the most recent fiscal year by $45,314,085. Of
this amount, $6,732,881 may be used to meet government's ongoing obligations to citizens and
creditors (unrestricted net position).
The City of St. Joseph's total net position increased by $1,206,136 from 2020 to 2021. The
increase was largely attributed to the positive operations of the general fund. The business-type
net position increased as a result of operations and capital asset transfers from the governmental
activities.
As of the close of the current fiscal year, the City of St. Joseph's governmental funds reported
combined ending fund balances of $11,233,149, an increase of $1,504,583. Of this amount
$2,060,748 is unassigned for spending at the City's discretion. The remaining balance of
$9,172,401 is set aside for specific future expenditures. The largest contributors for the increase
in fund balance include the general fund and the 2021 street improvements. The general fund
contains budgeted reserves included in the 5-year capital planning. The 2021 street improvement
project issued bonds in 2021; however, much of the construction will be completed in 2022.
At the end of the current fiscal year, unassigned fund balance for the general fund was
$2,082,669 or 45% of the total 2022 general fund expenditure budget. The city's goal is 4-6
months of the following year expenditure budget; 2021 ended at 5.4 months working capital.
The City of St. Joseph's total long-term bonded debt decreased by $1,064,256 during the current
fiscal year. The City had two debts paid in full, refinanced one debt for interest savings,
advanced defeased one debt with the sale of the Colts Academy, and issued one new debt for the
2021 street improvements
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as an introduction to the City of St. Joseph's basic
financial statements. The City of St. Joseph's basic financial statements are comprised of three
components: 1) government-wide financial statements, 2) fund financial statements and 3) notes to the
financial statements. This report also contains other supplementary 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 broader overview of the City of St. Joseph's finances, in a manner similar to a
private-sector business.
The Statement of Net Position presents information on all of the City of St. Joseph's assets and deferred
outflows of resources and liabilities, and deferred inflows of resources with the difference between the
four reported as net position. Over time, increases or decreases in net position may serve as a useful
indicator of whether the financial position of the City of St. Joseph is improving or deteriorating.
City of St. Joseph
Management's Discussion and Analysis
6
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
The Statement of Activities presents information showing how the City's net position changed during
the most recent fiscal year. All changes in net position are reported as soon as the underlying event
giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and
expenses are reported in this statement for some items that will only result in cash flows in future fiscal
periods (e.g., uncollected taxes and earned but unused vacation leave).
Both the government-wide financial statements distinguish functions of the City of St. Joseph that are
principally supported by taxes and intergovernmental revenues (governmental activities) from other
functions that are intended to recover all or a significant portion of their costs through user fees and
charges (business-type activities). The governmental activities of the City of St. Joseph include general
government, public safety, public works, economic development, culture and recreation, and interest on
long-term debt. The business-type activities of the City of St. Joseph include water, sanitary sewer,
refuse, storm water and street light utility services.
The government-wide financial statements include not only the City of St. Joseph itself (known as the
primary government), but also a legally separate Economic Development Authority. Financial
information for this component unit is blended in the financial information. The government-wide
financial statements can be found on pages 26-27 of this report.
Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control
over resources that have been segregated for specific activities or objectives. The City of St. Joseph, like
other state and local governments, utilize fund accounting to ensure and demonstrate compliance with
finance-related legal requirements. All of the funds of the City of St. Joseph can be divided into one of
the following two categories: governmental funds and proprietary funds.
Governmental Funds. Governmental funds are used to account for essentially the same functions
reported as governmental activities in the government-wide financial statements. However, unlike the
government-wide financial statements, governmental fund financial statements focus on near-term
inflows and outflows of spendable resources, as well as on balances of spendable resources available at
the end of the fiscal year. Such information may be useful in evaluating a government's near-term
financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements. By
doing so readers may better understand the long-term impact of the government's near-term financing
decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues,
expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison
between governmental funds and government-wide governmental activities.
City of St. Joseph
Management's Discussion and Analysis
7
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Governmental Funds. The City of St. Joseph maintains forty-one individual governmental funds.
Information is presented separately in the governmental fund balance sheet and in the governmental
fund statement of revenues, expenditures and changes in fund balances for the General fund, G.O.
Industrial Park Bonds of 2019A fund, and 2021 Street Overlay Project fund which are considered to be
major funds. Data from the other governmental funds are combined into a single, aggregated
presentation. Individual fund data for each of these non-major governmental funds is provided in the
form of combining statements elsewhere in this report.
The City of St. Joseph adopts an annual appropriated budget for its general. A budgetary comparison
statement has been provided for this fund on page 33 to demonstrate compliance with the budget.
The basic governmental fund financial statements can be found on pages 28-33 of this report.
Proprietary Funds. The City of St. Joseph maintains proprietary funds that are used to report the same
functions presented as business-type activities in the government-wide financial statements. The City of
St. Joseph uses proprietary funds to account for its water, sanitary sewer, refuse, storm water and street
light utility activities.
Proprietary funds provide the same type of information as the government-wide financial statements,
only in more detail. The proprietary fund financial statements provide separate information for the
water, sanitary sewer, refuse, storm water and street light utility, all of which are considered to be major
funds of the City of St. Joseph. The basic proprietary fund financial statements can be found on pages
34-43 of this report.
Notes to the Financial Statements. The notes provide additional information that is essential to a full
understanding of the data provided in the government-wide and fund financial statements. The notes to
the financial statements can be found on pages 45-81 of this report.
Other Information. The required supplementary information (pages 84-96) and supplemental
information including the combined statements referred to earlier in connection with non-major
governmental funds can be found on pages 98-115 of this report.
Comparative Data. While comparative data is not illustrated in this report, comments throughout this
narrative and overview will discuss significant changes from the prior year.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of a government's financial
position. In the case of the City of St. Joseph, assets and deferred outflows of resources exceeded
liabilities and deferred inflows of resources by $45,314,085 at the close of the most recent fiscal year.
By far the largest portion of the City of St. Joseph's net position reflects its investment in capital assets
(e.g. land, buildings, machinery and equipment) net accumulated depreciation, less any related debt used
to acquire those assets that is still outstanding. The City of St. Joseph utilizes these capital assets to
provide services to citizens; consequently, these assets are not available for future spending. Although,
the City of St. Joseph's investment in its capital assets is reported net of related debt, it should be noted
that the resources needed to repay this debt must be provided from other sources, since the capital assets
themselves cannot be used to liquidate these liabilities.
City of St. Joseph
Management's Discussion and Analysis
8
GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)
NET POSITION
Assets 2021 2020 2021 2020 2021 2020
Current and other assets 17,509,912$ 14,363,117$ 3,558,085$ 3,669,686$ 21,067,997$ 18,032,803$
Capital assets, net 18,078,155 19,888,686 34,346,256 34,203,182 52,424,411 54,091,868
Total assets 35,588,067 34,251,803 37,904,341 37,872,868 73,492,408 72,124,671
Deferred Outflows
of Resources
Deferred outflows of resources
related to pensions 1,366,961 536,263 147,084 31,986 1,514,045 568,249
Total deferred outflows 1,366,961 536,263 147,084 31,986 1,514,045 568,249
Liabilities
Current liabilities 1,442,095 3,098,156 213,532 1,793,478 1,655,627 4,891,634
Long-term liabilities 17,489,199 14,355,209 8,613,128 8,662,026 26,102,327 23,017,235
Total liabilities 18,931,294 17,453,365 8,826,660 10,455,504 27,757,954 27,908,869
Deferred Inflows
of Resources
Deferred inflows of resources
related to debt 11,895 - 18,140 - 30,035 -
Deferred inflows of resources
related to pensions 1,727,526 660,433 176,853 15,669 1,904,379 676,102
Total deferred inflows 1,739,421 660,433 194,993 15,669 1,934,414 676,102
Net Position
Net investment in
capital assets 7,728,613 9,903,925 26,037,429 24,790,138 30,582,502 31,660,218
Restricted 7,998,702 6,703,812 - - 7,998,702 6,703,812
Unrestricted 556,998 66,531 2,992,343 2,643,543 6,732,881 5,743,919
Total net position 16,284,313$ 16,674,268$ 29,029,772$ 27,433,681$ 45,314,085$ 44,107,949$
Governmental Activities Business-Type Activities Total
An additional portion of the City of St. Joseph's net position (18%) represents resources that are subject
to external restrictions on how they may be used. The remaining balance of unrestricted net position is a
surplus of $6,732,881. The surplus is largely the result of the retirement of bonds and notes payables,
along with reduction in pension liability. The City of St. Joseph belongs to the State's pension fund
(PERA). A proportional share of the pension liability is recognized on the City's financial statements.
Funding versus payouts were positive for PERA; thus, reducing the pension liability.
City of St. Joseph
Management's Discussion and Analysis
9
GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)
At the end of the current fiscal year, the City of St. Joseph is able to report positive balances in all three
categories of net position for the government as a whole, as well as for its separate business-type
activities and governmental activities.
Governmental Activities. The governmental activities change in net position balance decreased
$389,955. The City's governmental operational activity resulted in an increase in expenses for street
overlay and construction between the 2020 and 2021 street improvement projects. Although these street
projects were significant in comparison to other years, the bonded debt liability decreased $903,077. A
major factor to the bond liability decrease was the sale of Colts Academy and the old fire hall/police
station. The proceeds from the sales were $715,000. The offsetting net capital assets were also disposed
in 2021 resulting in a decrease in net capital assets of $1,810,531. As stated earlier, the net pension
liability decreased $412,770 in the governmental activities.
Business-Type Activities. There was a 6% increase in the total net position for the business-type
activities. The increase is due to paying down bonds and notes, reduction in net pension liability and
increase in net capital assets. The full value of the assets is netted against the bonds and notes payable.
Also, plant and lines increased with contributions from the governmental funds increasing the business-
type net position $1,596,091.
The graph and charts on the following pages summarize and graphically depict the changes in net
position for the governmental and business-type activities.
City of St. Joseph
Management's Discussion and Analysis
10
GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)
Change in Net Position
Revenues
Program Revenues 2021 2020 2021 2020 2021 2020
Charges for services 728,965$ 756,222$ 3,328,001$ 3,406,573$ 4,056,966$ 4,162,795$
Operating grants and
contributions 317,714 407,234 11,529 9,224 329,243 416,458
Capital grants and
contributions 1,586,424 3,860,854 336 422,801 1,586,760 4,283,655
General Revenues
Property taxes 2,976,605 2,929,251 249 143 2,976,854 2,929,394
Tax increments 150,078 160,979 - - 150,078 160,979
Sales taxes 580,596 505,818 - - 580,596 505,818
Franchise fees 137,382 132,991 - - 137,382 132,991
Lodging taxes 9,608 4,914 - - 9,608 4,914
Miscellaneous taxes 2,989 4,010 - - 2,989 4,010
State aids 1,211,093 1,148,611 - - 1,211,093 1,148,611
Unrestricted investment earnings 37,600 229,232 4,707 72,138 42,307 301,370
Gain on disposal of assets - 55,373 - - - 55,373
Total revenues 7,739,054 10,195,489 3,344,822 3,910,879 11,083,876 14,106,368
Expenses
General government 1,139,857 1,225,060 - - 1,139,857 1,225,060
Public safety 1,922,977 2,020,159 - - 1,922,977 2,020,159
Public works 1,464,510 1,381,235 - - 1,464,510 1,381,235
Economic development 326,642 521,216 - - 326,642 521,216
Culture and recreation 1,742,825 604,912 - - 1,742,825 604,912
Interest on long-term debt 386,579 395,731 - - 386,579 395,731
Water - - 1,011,714 990,028 1,011,714 990,028
Sanitary sewer - - 1,230,161 1,141,959 1,230,161 1,141,959
Refuse - - 368,772 315,482 368,772 315,482
Storm water - - 216,472 191,197 216,472 191,197
Street light utility - - 67,231 66,156 67,231 66,156
Total expenses 6,983,390 6,148,313 2,894,350 2,704,822 9,877,740 8,853,135
Increase (decrease) in net position
before transfers 755,664 4,047,176 450,472 1,206,057 1,206,136 5,253,233
Transfers (1,145,619) (526,188) 1,145,619 526,188 - -
Change in net position (389,955) 3,520,988 1,596,091 1,732,245 1,206,136 5,253,233
Net Position
Net position - beginning 16,674,268 13,153,280 27,433,681 25,701,436 44,107,949 38,854,716
Net position - ending 16,284,313$ 16,674,268$ 29,029,772$ 27,433,681$ 45,314,085$ 44,107,949$
Governmental Activities Business-Type Activities Total
City of St. Joseph
Management's Discussion and Analysis
11
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
General
Government
Public Safety Public Works Economic
Development
Culture and
Recreation
Interest on Long-
Term Debt
PROGRAM REVENUES AND EXPENSES
GOVERNMENTAL ACTIVITIES
Revenues Expenses
General
Government
3%
Public Safety
9%
Public Works
20%
Economic
Development
1%
Culture and
Recreation
1%
General Revenues
66%
REVENUES BY SOURCE - GOVERNMENTAL ACTIVITIES
City of St. Joseph
Management's Discussion and Analysis
12
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
Water Sanitary Sewer Refuse Storm Water Street Light Utility
PROGRAM REVENUES AND EXPENSES
BUSINESS-TYPE ACTIVITIES
Revenues Expenses
Storm Water
6%Street Light Utility
3%
Refuse
11%
Water
37%
General Revenues
0%
Sanitary Sewer
43%
REVENUES BY SOURCE - BUSINESS-TYPE ACTIVITIES
City of St. Joseph
Management's Discussion and Analysis
13
FINANCIAL ANALYSIS OF THE CITY'S FUNDS AT THE FUND LEVEL
Governmental Funds. The financial performance of the City of St. Joseph as a whole is reflected in its
governmental funds as well. As the City completed the fiscal year 2021, its governmental funds reported
a combined fund balance of $11,233,149, an increase of $1,504,583 from 2020. Revenues for the City's
governmental funds were $7,285,957, while expenditures were $8,614,093. The excess of expenditures
over revenues is largely attributed to construction costs for the 2021 street overlay improvements. The
improvements are paid mainly from bond proceeds that are reported as other financing sources. After
adding other financing sources and uses, the net change in fund balance resulted in the increase mainly
from bond proceeds for the 2011 street improvements. By removing the 2021 construction fund,
governmental revenues exceeded expenditures by $1,107,453. The major funds will be discussed further
below. Other governmental non-major funds ended the year with a $844,491 decrease in fund balances,
and an increase of $504,431 before other financing sources. A couple non-major funds to recognize are
the G.O. improvement bond of 2014A and state collected sales tax fund. The 2014A bonds funded the
Park Terrace street and utilities improvements. In 2022, the City issued advanced refunding bonds to
refinance the 2014A bonds on the call date of December 1, 2021. The remaining 2014A principal of
$1,315,000 was paid on the call date. The state collected sales tax fund received $580,596 in local
option sales tax revenues in 2021. The sales tax is used for projects approved by state statute. The
revenues are reserved for future projects such as the East Park development and community center.
Current projects expended with local option sales tax includes the CSAH 2 trail extension, Colts
Academy bonds and the Field Street bonds.
A summary of financial highlights for each major governmental fund follows.
General Fund
The general fund is the chief operating fund of the City of St. Joseph. At the end of the current fiscal
year, unassigned fund balance of the general fund was $2,082,669, an increase of $375,603. As a
measure of the general fund's liquidity, it may be useful to compare both unassigned fund balance to
total fund expenditures. Unassigned fund balance represents 56% (6.7 months) working capital and 45%
(5.4 months) compared to the budgeted 2022 expenditures. The City Council has adopted a financial
policy which includes a goal to maintain the general fund working capital fund balance equal to 4-6
months of expenditures. The excess unassigned fund balance can be attributed to budgeted and unspent
5-year capital budget reserves, budgeting conservatively for grants and aids, selling Colts Academy in
April 2021. General fund revenues exceeded budgeted amounts by $112,283. The largest variance came
from intergovernmental revenues that came from the American Rescue Plan Act grant and higher
amounts for the police and street maintenance state aids. Investment income shows an unrealized loss on
investments held to maturity. The unrealized loss is a function of rising interest rates. Interest receipts
were slightly more than the unrealized losses reported. The income is under budget by $55,053.
General fund expenditures were under budget by $365,651. The City of St. Joseph sets funds aside for
the street maintenance plan. The street maintenance plan expenditures fluctuate each year, decreasing in
2021 by $68,930. In addition, snow and ice removal was lower in 2021 due to a mild spring in 2021 and
snow not starting until later December 2021. The City of St. Joseph budgets for an average snow fall.
The police current expenditures under budget by $44,736. There was a turnover of two police officers
City of St. Joseph
Management's Discussion and Analysis
14
FINANCIAL ANALYSIS OF THE CITY'S FUNDS AT THE FUND LEVEL (CONTINUED)
General Fund (Continued)
with replacements not hired right away and hired at a lower pay rate. The police department used some
of the savings to hire a police clerk. Culture and recreation came under budget $115,017 in operations.
The City of St. Joseph sold Colts Academy in April 2021. The sale of the building resulting in $80,798
in budget savings. The General fund budget also included an estimate for employee severance payments
in police, streets and parks. The only severance payments came from the police department for the two
officers and one administrative staff that resigned in 2021. The result in streets and parks will reflect
budget savings. A large difference in all general fund programs is the health insurance budget. The City
of St. Joseph budgets for family premiums even though some employees opt for single or no coverage
through the City's plan. The difference in the budget to actual is transferred internally to the employee
retirement reserve fund. Finally, the transfers in the General fund include moving the Debt Service
Relief and General Capital Outlay funds from separately reported funds to the General fund in 2021.
The General fund shows a transfer out to the Fire fund that will now be reported in a separate special
revenue fund.
As a result of the prudent financial policies of the City, the general fund remained stable.
The schedule below presents a summary of general fund revenues and expenditures.
December 31, December 31, Increase Percent
2021 2020 (Decrease) Change
Revenues
Taxes and franchise fees 2,252,893$ 2,068,872$ 184,021$ 9%
Special assessment 57,840 3,389 54,451 1607%
Licenses and permits 151,811 178,139 (26,328) -15%
Intergovernmental 1,570,692 2,102,263 (531,571) -25%
Charges for services 98,913 430,989 (332,076) -77%
Fines and forfeitures 87,381 43,317 44,064 102%
Miscellaneous 63,651 118,266 (54,615) -46%
Total General fund revenue 4,283,181$ 4,945,235$ (662,054)$ -13%
December 31, December 31, Increase Percent
2021 2020 (Decrease) Change
Expenditures
General government 1,083,252$ 1,092,091$ (8,839)$ -1%
Public safety 1,750,717 1,983,421 (232,704) -12%
Public works 466,073 734,424 (268,351) -37%
Economic development - 201,414 (201,414) 100%
Culture and recreation 376,312 462,263 (85,951) -19%
Total General fund expenditures 3,676,354$ 4,473,613$ (797,259)$ -18%
City of St. Joseph
Management's Discussion and Analysis
15
FINANCIAL ANALYSIS OF THE CITY'S FUNDS AT THE FUND LEVEL (CONTINUED)
General Fund Budgetary Highlights
Over the course of the year, the City of St. Joseph made one amendment to the annual operating budget.
Historically, the City has minimal budget amendments during the budget year. The amendment was to
add the local government aid to the General fund budget.
Actual revenues were $112,283 more than expected mainly due to intergovernmental revenues
from the American Rescue Plan Act federal grant and state police and street maintenance aids.
The City budgets conservatively for revenues not known at the time the budget is set. A couple
other points regarding the General fund budget:
o Due to the sale of Colts Academy, the budgeted rental revenue from the building was less
than budget by $63,154. The offset of the expenditure savings resulted in a budget surplus of
$17,644.
o Building permit and related development revenues were under budget by $43,864. A couple
development projects that were anticipated were either delayed or canceled due to the
economic climate.
o Special assessments show a $55,340 surplus. As bonded debts are paid in full, any further
assessments for the projects are recorded in the Debt Service Relief fund. This fund is
combined with the General fund for financial reporting.
Actual expenditures were $365,651 less than budget. As stated earlier, the City of St. Joseph sold
Colts Academy resulting in budget savings. A couple other points on the expenditure budget:
o To help minimize fluctuations in the budget, the City budgets family insurance coverage for
the majority of the employees even though some elect single or no coverage. Budgeting for
the highest insurance cost alleviates budget spikes when employees change their insurance
election and when new hires are made.
o The City manages a five-year capital equipment plan (CEP) and capital improvement plan
(CIP). During the budget process each year, the plans are reviewed and the council prioritizes
which projects/equipment will be funded. The funds are set aside for future purchases as the
useful life of equipment and infrastructure are depleted, or as new equipment needs are
warranted. Due to the large costs associated with some of the needed equipment, setting
funds aside minimizes the fluctuations in the capital outlay budget.
o Staff changes in both the police department and administration had a significant impact on
the expenditures for 2021. Higher paid staff with longevity with the City were replaced with
staff lower on the pay scale. The police department used some of the budget savings to hire a
police clerk.
o Streets and highways realized expenditures under budget mainly due to snow and ice
removal as discussed earlier.
Proprietary Funds. The City of St. Joseph's proprietary fund statements provide the same type of
information found in the government-wide financial statements, but in more detail. The unrestricted net
position of the proprietary funds increased $1,722,691 overall. The following five paragraphs provide a
brief financial overview of each major proprietary fund.
City of St. Joseph
Management's Discussion and Analysis
16
FINANCIAL ANALYSIS OF THE CITY'S FUNDS AT THE FUND LEVEL (CONTINUED)
Water Enterprise Fund
The water fund is used to account for the operations of the city's water utility. In 2021, the water fund's
net position increased $757,845. Before transfers and capital contributions, the operating income
reported a $184,530 surplus. The change in net position includes depreciation of $459,783. The water
operating revenues are covering 100% of the depreciation. Bonded debt payments in the water fund
totaled $1,311,926, including a debt refinancing. Debt payments are covered by water rates, debt levy,
water connection and trunk fees, and transfers from the sewer fund. Water rates have been incrementally
increased over the past few years to cover operational costs as well as water related debt. The current
rates are sufficient for the water fund operations and debt costs. In 2021, the water fund received an
advanced refunding for the 2014A debt. The refunding occurred on the December 1, 2021 call date.
Water revenues are set aside for future improvements such as required maintenance on the current water
tower and adding a second water tower to the utility system. Water connections can dip in down
economic times. Having water reserves can level rate adjustments and help weather difficult economic
times. Rates are reviewed annually as part of the budget adoption.
Sanitary Sewer Enterprise Fund
The sanitary sewer fund is used to account for the operations of the city's sanitary sewer utility. In 2021,
the sanitary sewer fund's net position increased $779,555 and realized $262,618 in operating income.
User fees are covering 100% of the depreciation, and 100% of the non-operating revenues and expenses.
As a contract user of the St. Cloud Wastewater Treatment Facility, St. Joseph is obligated to pay a
portion of the costs to maintain the plant and conveyance system. St. Joseph issued four notes with the
City of St. Cloud for various facility and conveyance projects. The debt costs are paid with reserved
Sewer Access Charges (SAC), trunk fees and sewer usage rates. The development fees through 2021
assisted in covering debt costs. As a result, rate increases have slowed down to a more average increase
(1-3%) after a few years of significant user rate increases. Rates are reviewed annually as part of the
budget adoption.
Refuse Enterprise Fund
The refuse fund is used to account for the contract services to provide residential refuse, recycling and
compost services. The refuse fund ended 2021 with a net position of $230,894, a decrease of $17,729.
The city council opted to under-fund the costs to operate the refuse and compost programs by using
unused net position to cover the difference for a couple years. The overall net position is healthy and
was able to manage the lower increases in user fees.
Storm Water Enterprise Fund
The storm water fund is used to account for the operations of the city's storm water utility. In 2021, the
storm water fund's net position increased $184,484; a decrease of $31,072 before capital contributions
and transfers. The storm water fund realized an operating loss of $31,869, covering 80% depreciation. In
2018 the city council opted to reduce the storm water usage rates by half in order to accommodate
increases in other utilities. The rates are being stepped up to get closer to covering costs. The operating
loss was anticipated and the storm water fund could absorb with the healthy net position balance. In
addition, the storm water fund received $262,151 in capital contributions to assist in the increased net
position of the fund.
City of St. Joseph
Management's Discussion and Analysis
17
FINANCIAL ANALYSIS OF THE CITY'S FUNDS AT THE FUND LEVEL (CONTINUED)
Street Light Utility Enterprise Fund
The street light utility fund is used to account for the operations of the city's street lighting. As of
December 31, 2021, the street light utility fund's change in net position increased $18,536, and an
operating income of $17,970. The city council kept rates the same since charges are covering expenses
and the fund balance is healthy. The street light utility fund also covers expenses for holiday lights on
the street lights and other utility poles along Minnesota Street and College Avenue. Overall, the net
position of the street light utility fund has grown to $94,441 since splitting from the general fund in
2013.
CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
The capital assets include land, intangible assets, buildings, improvements, machinery and equipment,
infrastructure, easements, plant and lines, sewer rights, and construction in progress. The City of
St. Joseph's net capital assets for its governmental and business-type activities as of December 31, 2021,
amounts to $52,424,411 (net of accumulated depreciation), a decrease of $1,667,457. The decrease in
net capital assets was attributed to selling Colts Academy and the old fire hall/police station. In addition,
construction is progress decreased $4,689,719. Construction in progress is not depreciated. When
completed, depreciation is netted with asset costs, decreasing the net capital assets. Net investment in
capital assets decreased $1,077,716 with the sale of the two buildings.
The table below is a summary of the City of St. Joseph's capital assets.
Additional information on the City of St. Joseph's capital assets can be found in Note 5 beginning on
page 58 of this report. Total depreciation expense for 2021 was $2,719,112.
CAPITAL ASSETS
2021 2020 2021 2020 2021 2020
Land 762,197$ 763,197$ 377,882$ 377,882$ 1,140,079$ 1,141,079$
Easements 200,085 200,085 67,915 67,915 268,000 268,000
Construction in progress 1,333,706 5,066,324 1,498,789 2,455,890 2,832,495 7,522,214
Improvements 1,377,030 1,407,225 289,760 289,760 1,666,790 1,696,985
Infrastructure 26,027,162 20,892,974 - - 26,027,162 20,892,974
Buildings 7,299,059 9,593,578 8,797,686 8,797,686 16,096,745 18,391,264
Intangible assets 200,000 200,000 - - 200,000 200,000
Plant and lines - - 27,068,783 24,853,360 27,068,783 24,853,360
Sewer rights - - 10,977,565 10,977,565 10,977,565 10,977,565
Machinery and equipment 4,441,111 4,332,223 1,143,827 1,093,377 5,584,938 5,425,600
Less: accumulated
depreciation (23,562,195) (22,566,920) (15,875,951) (14,710,253) (39,438,146) (37,277,173)
Total net capital assets 18,078,155$ 19,888,686$ 34,346,256$ 34,203,182$ 52,424,411$ 54,091,868$
Governmental Activities Business-Type Activities Total
City of St. Joseph
Management's Discussion and Analysis
18
CAPITAL ASSETS AND DEBT ADMINISTRATION
Long-Term Liabilities
The City of St. Joseph's long-term liabilities includes bonded debt, notes payables, compensated
absences and net pension liability. Overall, the long-term liabilities totaled $26,102,327 as of
December 31, 2021, a decrease of $1,083,701.
The City of St. Joseph issued one debt (two parts) and paid three debts in full (all refunded for interest
savings). The debt issuance amounts were lower than the amounts paid in full. The bonds and notes
liabilities decreased $646,138. In addition, one debt was advanced refunded with the sale of Colts
Academy. Sale proceeds of $600,000 and $765,00 local option sales tax revenues were placed in escrow
to pay the bonds in full on the call date of December 1, 2022.
At the end of the current fiscal year, the City of St. Joseph had total net bonded debt outstanding of
$24,337,205. Of this amount, $16,028,378 comprises debt backed by the full faith and credit of the
government. The remainder of the City of St. Joseph's debt represents bonds and notes secured by
specified revenue sources (i.e. utility bonds). Other long-term debt includes compensated absences
payable and net pension liabilities.
Compensated absences increased $37,758 in 2021. The general increase in wages including step
increases and the relatively low turnover rate caused the compensated absences liability to increase. In
addition, two full-time staff were added in the police department. Although their accrual rates just
began, they do add to the compensated absences liability.
Net pension liability accounts for the City's portion of the Public Employees Retirement Association of
Minnesota (PERA). As per Minnesota Statutes, the City is required to participate in the PERA program.
The City's share of the liability fluctuates each year based on law changes and funding levels. For 2021,
the net pension liability decreased $475,319.
An illustration of the city's long-term liabilities is included in the table on the next page.
City of St. Joseph
Management's Discussion and Analysis
19
CAPITAL ASSETS AND DEBT ADMINISTRATION (CONTINUED)
Long-Term Liabilities (Continued)
OUTSTANDING LONG-TERM LIABILITIES
Increase Percent
2021 2020 (Decrease) Change
Governmental Activities
General obligation bonds 4,577,278$ 4,912,000$ (334,722)$ -7%
General obligation special assessment bonds 10,268,071 8,908,632 1,359,439 15%
General obligation abatement bonds 1,183,029 1,304,669 (121,640) -9%
Compensated absences payable 529,304 499,362 29,942 6%
Net pension liability 931,517 1,344,287 (412,770) -31%
Total governmental activities 17,489,199$ 16,968,950$ 520,249$ 3%
Increase Percent
2021 2020 (Decrease) Change
Business-Type Activities
General obligation revenue bonds 3,902,202$ 5,045,163$ (1,142,961)$ -23%
Notes payable 4,406,625 4,812,881 (406,256) -8%
Compensated absences payable 115,242 107,426 7,816 7%
Net penion liability 189,059 251,608 (62,549) -25%
Total business-type activities 8,613,128$ 10,217,078$ (1,603,950)$ -16%
The City of St. Joseph issued $3,190,000 general obligation special assessment bonds, series 2021A in
fall 2021. The bonds paid for the Minnesota streetscape upgrades, street overlays, phase II of the alley
pavements in downtown blocks 7 and 8, 18th Ave SE stormwater improvements and extending the 20th
Ave SE parkway to the south.
A second part of the 2021A series bonds was issued to refinance the general obligation crossover water
refunding bonds, series 2012A. The 2012A bonds provided funding for the construction of the second
water treatment facility and wells 6,7,8. The refunding bonds resulting in interest savings of $110,969.
In spring 2021 the City of St. Joseph sold Colts Academy. The building had an outstanding debt at the
time of the sale that is not callable until December 1, 2022. The City placed the sales proceeds and
remaining portion of local option sales tax in an escrow account to pay in full the general obligation
abatement bonds, series 2015B on the call date. The early defeasance will result in an interest savings of
$143,588.
City of St. Joseph
Management's Discussion and Analysis
20
CAPITAL ASSETS AND DEBT ADMINISTRATION (CONTINUED)
Long-Term Liabilities (Continued)
The City of St. Joseph maintained their bond rating AA-/Stable from S&P Global on the 2021A bond
issue, and reaffirmed their AA-/Stable rating on their previous bond ratings. The report stated St. Joseph
has maintained a stable history of operational performance through 2020's economic uncertainties and
continues to have a very strong reserve and liquidity position. The City maintains reserves at levels
above its fund balanced policy of four-to-six months of expenditures, which S&P Global believes
provides financial flexibility in times of stress. Based on the City's fiscal 2020 results and 2021
estimates and minimal impact from COVID-19, S&P Global believes the City will continue to produce
at least balanced operations over the next two years. S&P Global's assessment reflects the City's access
to a broad and diverse MSA population, strong financial management, adequate budget performance,
very strong budgetary flexibility and very strong liquidity. The debt and contingent liabilities of the City
were rated weak with debt service carrying charges at 33.7% of expenditures and net direct debt that is
203.4% of total governmental fund revenue, but rapid amortization, with 85.7% of debt scheduled to be
retired in 10 years.
Minnesota Statutes limit the amount of net general obligation debt a governmental entity may issue to
3% of its taxable market value. Net general obligation debt is debt solely paid for, with limited
exceptions, by ad valorem taxes. The current debt limitation for the City of St. Joseph is $15,215,406
which significantly exceeds the outstanding pure general obligation debt of $4,838,000.
Additional information on the City's long-term liabilities can be found in Note 6 beginning on page 60
of this report.
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES
The past few years have been exciting in the City of St. Joseph after several years of contracting
economies from the 2008 Great Recession. After several years of declining market values and slow
development, the City's taxable market value increased 31.52% the past five years and development has
been encouraging. As a result of improved conditions, the City has been able to keep a stable tax rate
while maintaining service levels.
In 2020, the United States and around the world felt the economic impact of the COVID-19 virus
pandemic. The United States, State of Minnesota and the City of St. Joseph declared public health
emergencies to respond to the pandemic. Several business sectors were closed or significantly reduced
operations to support the COVID-19 response efforts. The US and world markets were affected. In
2020, the President of the United States signed into law the Community Reinvestment Fund (CRF)
COVID-19 to assist communities, businesses and Americans with the impact of the pandemic. The City
of St. Joseph received $551,340 in the Coronavirus Aid, Relief, and Economic Security (CARES) Act
that was included in the CRF funding. The City of St. Joseph used the CARES funds to add necessary
equipment to improve public health and safety, and provided grants to small businesses negatively
impacted by COVID-19.
City of St. Joseph
Management's Discussion and Analysis
21
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES (CONTINUED)
In addition, Stearns County provided $145,164 of their CARES funds to St. Joseph small businesses.
The St. Joseph city council opted to put some projects and purchases on hold to ensure city financial
health could weather the economic vulnerabilities of the pandemic.
In 2021, The President signed the American Rescue Plan Act (ARPA) where direct funding to
municipalities was available. The City of St. Joseph received $402,445 in 2021 and will received
another $402,445 in July 2022. As of December 31, 2021, the City of St. Joseph spent $85,262 grant
dollars on the main server upgrades. The City has until December 31, 2024 to spend the remaining
ARPA grant dollars.
Seven new single-family homes were constructed in 2021, along with 52 commercial remodel and
improvement projects. College & Minnesota LLC, a developer, purchased a vacant two-story downtown
building and remodeled into ground-level commercial retail space with an above level residential unit.
Hudson & Company who leases the retail spaces has stated their St. Joseph store performs the best out
of the three stores they operate in different communities. College & Minnesota LLC continues to invest
significantly in St. Joseph. They purchased a vacant city owned garage and an abutting building in
downtown known as the old fire hall/police station from the City of St. Joseph. The buildings are
currently being renovated into retail and planned restaurant spaces. They have also purchased four
single-family homes to convert them to additional commercial uses in the downtown. In the past three
years, new construction as well as remodels/additions and repairs added over $34 million in market
value for the City of St. Joseph.
In addition to new construction, current structures have impacted the net tax capacity. The sale prices
have increased along with the assessors estimated market values for existing properties. To stay in
compliance with Minnesota Statutes, the sales price ration indicated the need to increase existing market
values. This combined with the new buildings; market values increased 7.6% for the 2021 property
values.
As stated, single-family residential construction included seven new homes built in 2021. Nationally and
in Minnesota, the housing market is improving. In the City of St. Joseph, two developers recently
expanded their developments to provide 34 lots in three subdivisions. In addition, the Country Manor
Senior Living Campus development began construction of single-family homes in their first phase of
development. The first phase includes 10 detached patio home lots in which six homes have been
constructed, one is currently under construction and the remaining three lots have been purchased by
Berscheid Builders, LLC. Additionally, Berscheid Builders, LLC purchased the abutting Outlot in the
Country Manor Senior Living Campus subdivision which has been preliminary platted for 30 single-
family patio home lots. St. Joseph is fortunate to have a very low foreclosure rate. In fact, homes that
become available for sale do not stay on the market for an extended period of time.
The City of St. Joseph anticipates industrial development in Northland Business Center, a new Industrial
Park that was completed in 2021. The City was awarded a $1,245,000 Business Development Public
Infrastructure (BDPI) grant from the Minnesota Department of Employment and Economic
Development (MN DEED) to assist with costs for public streets and utilities to create shovel ready
industrial lots. Construction of the public improvements began in 2019 and includes 26 lots. The
City of St. Joseph
Management's Discussion and Analysis
22
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES (CONTINUED)
majority of lots within the new industrial park are one to two acres in size. There is the ability to
combine or subdivide lots to adjust sizes to accommodate development needs. The construction fund has
an unspent balance of $227,946. The funds will be applied to expand Fir Street East and 24th Avenue NE
to accommodate a large business planned to for construction in 2022.
The City Council approved an application with the Central MN Housing Partnership to secure funding
through the Minnesota Small Cities Development Program Grant (SCDP) in the amount of $178,624 in
2018. The grant provides funding to eligible property owners to complete major repairs on their homes.
Participants must meet income level eligibility requirements to receive a loan that is forgivable
incrementally over a seven-year period. The rehabilitation projects were completed in 2021.
The City of St. Joseph submitted a bonding request for State Legislative consideration in 2020 for the
community center. The State of Minnesota included funding the $4M request for the Jacob Wetterling
Recreation Center in their fall 2020 bonding bill. The City began pre-design phase and hired a firm,
Hartsook, to conduct a capital campaign for the project in 2021. In addition, the City of St. Joseph and
the YMCA partnered for operations of the new facility. The YMCA is assisting with the design phase
and capital campaign to help build the recreational facility to meet the operational needs in the future. In
2022, the capital campaign kicked off, designing by HMA Architect continues and the City hired a
construction manager, Gohman Construction, to oversee costs of the project. The community center will
be located east of the St. Joseph Government Center on a vacant 8.35 acre lot owned by the City.
The 2021A bond issue was issued at a large premium to meet market demands at the time of the bond
issue. The St. Joseph City council agreed to place $150,000 in the bond fund to reduce the debt levy
need for a couple years. The remaining $200,219 bond premium was placed in the 2021 street
improvement project fund. The premium will be used on future street projects.
The 2019 street overlay project was completed in 2021 with a residual balance of $110,833. The residual
balance remaining in the capital outlay fund for future street improvements.
There are exciting developments that have recently located to or are in the process of locating into the
City of St. Joseph. As mentioned above, College and Minnesota, LLC has made significant investments
into the St. Joseph community by purchasing older homes and commercial buildings in the downtown
for remodeling to convert into viable businesses, including retail, fitness/health, and food/restaurant
spaces. Bad Habit Brewing Company located in downtown St. Joseph is expanding their brewery and
outdoor space, including a taproom, warehouse, outdoor patio seating.. With their expansion, Bad Habit
Brewing Company refinanced their loans and paid off a loan they had with the City of Joseph in March
2022. The City was able to then defease a bond early with the proceeds. Bo Diddley's in the downtown
is remodeling their restaurant and adding outdoor patio space. Jolie Olie's is a new bakery in our
downtown that opened in April 2022. There continues to be interest and prospects reaching out to the
city staff to locate in St. Joseph.
Besides downtown, Rivers Bend Plat 4 was approved to add 28 residential townhomes south of town
near the Kennedy Community School. A commercial building that has been vacant for several years
City of St. Joseph
Management's Discussion and Analysis
23
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES (CONTINUED)
located along Highway 75, a major corridor was purchased and remodeled for a State Farm Insurance
office building. Trobec's Bus Service submitted plans to build a new facility on a 10-acre lot in the
industrial park known as Northland Business Center. A 22 acre vacant parcel located east of town, south
of the U.S. Army Reserve facility known as the River Bats Stadium property is on the market; the
property is guided for commercial in the City's Comprehensive Plan.
In 2018, the City of Foley began negotiating with the City of St. Cloud and area cities to connect to the
St. Cloud wastewater treatment facility. The sewer use agreement includes the contracted area cities of
St. Joseph, St. Cloud, St. Augusta, Waite Park, Sartell and Sauk Rapids. The current sewer use
agreement includes Exhibit C identifying reserve treatment capacity called pooled capacity. The pooled
capacity was reserved for the contracted cities to sell capacity to each other as they approach their
capacity agreed to in the sewer use agreement before the next treatment plant expansion is completed.
The pooled capacity agreement is currently under review in each contracted city to allow new users into
the system. A new user, in this case the City of Foley, will reimburse the cities selling their pooled
capacity and take over future debt payments for their new portion of the treatment facility. The amended
pooled capacity agreement also depicts the formula to determine the cost of becoming a new user. In
April 2021 the City of St. Joseph approved selling their pooled capacity to the City of Foley. Under the
new amendment, St. Joseph will receive an upfront reimbursement of $1,125,455 and realize future debt
savings of $1,097,000. The City of St. Joseph will receive the reimbursements once the City of Foley
ties into the wastewater system in late 2022 or early 2023. The City of St. Joseph plans to use the
reimbursements for future sewer improvements.
With a busy year completed, 2022 is expected to be eventful as well.
REQUESTS FOR INFORMATION
The audited financial report is designed to provide a general overview of the City of St. Joseph's
finances for all those with an interest in the City's finances. Questions concerning any of the information
provided in this report or requests for additional financial information should be addressed to the
Finance Director, 75 Callaway Street East, St. Joseph, MN 56374.
24
(THIS PAGE LEFT BLANK INTENTIONALLY)
25
BASIC FINANCIAL STATEMENTS
See notes to basic financial statements. 26
Governmental
Activities
Business-Type
Activities Total
Assets
Cash and investments (including cash equivalents) 10,668,489$ 2,994,687$ 13,663,176$
Cash with fiscal agent 1,207,935 - 1,207,935
Property tax receivable 10,575 24 10,599
Accounts receivable 593,024 518,531 1,111,555
Interest receivable 24,620 8,926 33,546
Due from other governments 221,456 970 222,426
Notes receivable 270,469 - 270,469
Special assessments receivable
Delinquent 503 178 681
Deferred 4,152,006 34,769 4,186,775
Prepaid items 3,274 - 3,274
Net pension asset 357,561 - 357,561
Capital assets
Land 762,197 377,882 1,140,079
Easements 200,085 67,915 268,000
Construction in progress 1,333,706 1,498,789 2,832,495
Buildings 7,299,059 8,797,686 16,096,745
Infrastructure 26,027,162 - 26,027,162
Improvements 1,377,030 289,760 1,666,790
Intangible asset 200,000 - 200,000
Plant and lines - 27,068,783 27,068,783
Machinery and equipment 4,441,111 1,143,827 5,584,938
Sewer rights - 10,977,565 10,977,565
Less accumulated depreciation (23,562,195) (15,875,951) (39,438,146)
Capital assets (net of accumulated depreciation) 18,078,155 34,346,256 52,424,411
Total assets 35,588,067 37,904,341 73,492,408
Deferred Outflows of Resources
Deferred outflows of resources related to pensions 1,366,961 147,084 1,514,045
Total assets and deferred outflows of resources 36,955,028$ 38,051,425$ 75,006,453$
Liabilities
Accounts payable 133,880$ 68,280$ 202,160$
Contracts payable 841,572 - 841,572
Due to other governments 4,876 65,944 70,820
Salaries and benefits payable 93,337 6,802 100,139
Interest payable 51,247 65,493 116,740
Unearned revenue 317,183 7,013 324,196
Bond principal payable (net)
Payable within one year 2,658,000 665,000 3,323,000
Payable after one year 13,370,378 3,237,202 16,607,580
Notes payable (net)
Payable within one year - 416,950 416,950
Payable after one year - 3,989,675 3,989,675
Compensated absences payable
Payable within one year 145,070 12,844 157,914
Payable after one year 384,234 102,398 486,632
Net pension liability 931,517 189,059 1,120,576
Total liabilities 18,931,294 8,826,660 27,757,954
Deferred Inflows of Resources
Deferred inflows of resources related to pensions 1,727,526 176,853 1,904,379
Deferred inflows of resources related to debt 11,895 18,140 30,035
Total deferred inflows of resources 1,739,421 194,993 1,934,414
Net Position
Net investment in capital assets 7,728,613 26,037,429 30,582,502
Restricted for
Debt service 5,451,971 - 5,451,971
Other purposes 2,546,731 - 2,546,731
Unrestricted 556,998 2,992,343 6,732,881
Total net position 16,284,313 29,029,772 45,314,085
Total liabilities, deferred inflows of resources, and net position 36,955,028$ 38,051,425$ 75,006,453$
City of St. Joseph
Statement of Net Position
December 31, 2021
See notes to basic financial statements. 27
Program Revenues
Functions/Programs Expenses
Charges for
Services
Operating
Grants and
Contributions
Capital Grants
and
Contributions
Governmental
Activities
Business-Type
Activities Total
Governmental activities
General government 1,139,857$ 134,620$ 9,283$ 85,262$ (910,692)$ -$ (910,692)$
Public safety 1,922,977 485,075 228,887 700 (1,208,315) - (1,208,315)
Public works 1,464,510 59,669 12,384 1,464,290 71,833 - 71,833
Economic development 326,642 14,308 67,160 - (245,174) - (245,174)
Culture and recreation 1,742,825 35,293 - 36,172 (1,671,360) - (1,671,360)
Interest on long-term debt 386,579 - - - (386,579) - (386,579)
Total governmental activities 6,983,390 728,965 317,714 1,586,424 (4,350,287) - (4,350,287)
Business-type activities
Water 1,011,714 1,248,990 5,175 336 - 242,787 242,787
Sanitary sewer 1,230,161 1,448,908 4,620 - - 223,367 223,367
Refuse 368,772 360,030 1,120 - - (7,622) (7,622)
Storm water 216,472 184,603 430 - - (31,439) (31,439)
Street light utility 67,231 85,470 184 - - 18,423 18,423
Total business-type activities 2,894,350 3,328,001 11,529 336 - 445,516 445,516
Total governmental and
business-type activities 9,877,740$ 4,056,966$ 329,243$ 1,586,760$ (4,350,287) 445,516 (3,904,771)
General revenues
Property taxes 2,976,605 249 2,976,854
Tax increments 150,078 - 150,078
Sales taxes 580,596 - 580,596
Lodging taxes 9,608 - 9,608
Miscellaneous taxes 2,989 - 2,989
Franchise fees 137,382 - 137,382
State aids 1,211,093 - 1,211,093
Unrestricted investment earnings 37,600 4,707 42,307
Transfers (1,145,619) 1,145,619 -
Total general revenues and transfers 3,960,332 1,150,575 5,110,907
Change in net position (389,955) 1,596,091 1,206,136
Net position - beginning 16,674,268 27,433,681 44,107,949
Net position - ending 16,284,313$ 29,029,772$ 45,314,085$
City of St. Joseph
Statement of Activities
Year Ended December 31, 2021
and Changes in Net Position
Net (Expense) Revenue
See notes to basic financial statements. 28
Debt Service Capital Projects
General Fund
(101, 102, 103,
104, 108, 390,
490)
G.O. Industrial
Park Bonds of
2019A (308)
2021 Street
Overlay Project
(411)
Assets
Cash and investments 4,481,141$ 44$ 1,785,290$
Cash with fiscal agent - - -
Taxes receivable - delinquent 7,204 - -
Special assessments receivable
Delinquent - - -
Deferred 157,809 1,938,536 -
Accounts receivable 566,138 - -
Interest receivable 9,380 652 -
Due from other funds 13,475 - -
Due from other governments 56,799 - -
Notes receivable - - -
Prepaid items 3,274 - -
Total assets 5,295,220$ 1,939,232$ 1,785,290$
Liabilities
Accounts payable 73,316$ -$ 31,918$
Contracts payable - - 828,020
Due to other funds - - -
Due to other governments 4,876 - -
Salaries and benefits payable 47,794 - -
Unearned revenue 317,183 - -
Total liabilities 443,169 - 859,938
Deferred Inflows of Resources
Unavailable revenue - property taxes 7,204 - -
Unavailable revenue - special assessments 157,809 1,938,536 -
Unavailable revenue - notes receivable - - -
Unavailable revenue - state shared taxes 497,834 - -
Total deferred inflows of resources 662,847 1,938,536 -
Fund Balances
Nonspendable 3,274 - -
Restricted 4,805 696 -
Committed - - -
Assigned 2,098,456 - 925,352
Unassigned 2,082,669 - -
Total fund balances 4,189,204 696 925,352
Total liabilities, deferred inflows
of resources, and fund balances 5,295,220$ 1,939,232$ 1,785,290$
City of St. Joseph
Balance Sheet - Governmental Funds
December 31, 2021
29
Other
Governmental
Funds
Total
Governmental
Funds
4,783,159$ 11,049,634$
1,207,935 1,207,935
3,371 10,575
503 503
2,055,661 4,152,006
47,286 613,424
14,588 24,620
8,800 22,275
164,657 221,456
270,469 270,469
- 3,274
8,556,429$ 17,576,171$
28,646$ 133,880$
13,552 841,572
22,275 22,275
- 4,876
45,543 93,337
- 317,183
110,016 1,413,123
3,371 10,575
2,056,164 4,152,509
268,981 268,981
- 497,834
2,328,516 4,929,899
- 3,274
4,522,398 4,527,899
468,259 468,259
1,149,161 4,172,969
(21,921) 2,060,748
6,117,897 11,233,149
8,556,429$ 17,576,171$
See notes to basic financial statements. 30
City of St. Joseph
Reconciliation of the Balance Sheet to
The Statement of Net Position - Governmental Funds
Total fund balances - governmental funds 11,233,149$
Capital assets used in governmental activities are not current financial resources and, therefore,
are not reported as assets in governmental funds.
Cost of capital assets 41,640,350
Less accumulated depreciation (23,562,195)
Long-term liabilities, including bonds payable, are not due and payable in the current period and,
therefore, are not reported as liabilities in the funds.
Long-term liabilities at year-end consist of
Bond principal payable, net of premiums and discounts (16,028,378)
Deferred charges on refunding (11,895)
Compensated absences payable (529,304)
Net pension liability (931,517)
Delinquent receivables will be collected in subsequent years, but are not available soon enough
to pay for the current period's expenditures and, therefore, are deferred in the funds.
Property taxes 10,575
Special assessments 503
Other long-term assets are not available to pay for current expenditures and, therefore, are deferred
in the funds.
Deferred special assessments 4,152,006
Notes receivable 268,981
MSA Receivable 497,834
Deferred outflows of resources and deferred inflows of resources are created as a result of various
differences related to pensions that are not recognized in the governmental funds.
Deferred inflows of resources related to pensions (1,727,526)
Deferred outflows of resources related to pensions 1,366,961
Net pension assets created through non-employer contributions to defined benefit pension plans
are not recognized in the governmental funds.
Fire relief net pension asset 357,561
The water access capital project fund is proprietary in nature and, therefore, included in the
business-type activities in the Statement of Net Position. (380,641)
The sewer access capital project fund is proprietary in nature and, therefore, included in the
business-type activities in the Statement of Net Position. (20,904)
Governmental funds do not report a liability for accrued interest due and payable. (51,247)
16,284,313$
Amounts reported for governmental activities in the Statement of Net Position are different because:
Total net position - governmental activities
Year Ended December 31, 2021
See notes to basic financial statements. 31
Capital Projects
General Fund
(101, 102, 103,
104, 108, 390,
490)
G.O. Industrial
Park Bonds of
2019A (308)
2021 Street
Overlay Project
(411)
Other
Governmental
Funds
Total
Governmental
Funds
Revenues
Property taxes 2,112,522$ -$ -$ 892,864$ 3,005,386$
Tax increments - - - 150,078 150,078
Sales taxes - - - 580,596 580,596
Lodging taxes - - 9,608 9,608
Miscellaneous taxes 2,989 - - - 2,989
Special assessments 57,840 309,120 67,601 313,035 747,596
Franchise fees 137,382 - - - 137,382
Licenses and permits 151,811 - - - 151,811
Intergovernmental 1,570,692 - - 135,670 1,706,362
Charges for services 98,913 - - 475,191 574,104
Fines and forfeitures 87,381 - - - 87,381
Miscellaneous
Investment income 4,947 344 - 7,659 12,950
Contributions and donations 4,184 - - 1,492 5,676
Revolving loan repayments - - - 14,444 14,444
Other 54,520 - - 45,074 99,594
Total revenues 4,283,181 309,464 67,601 2,625,711 7,285,957
Expenditures
Current
General government 997,357 - - - 997,357
Public safety 1,657,557 - - 312,247 1,969,804
Public works 443,748 - - - 443,748
Culture and recreation 362,548 - - 8,864 371,412
Economic development - - - 326,612 326,612
Debt service
Principal - 220,000 - 973,000 1,193,000
Interest and other charges - 93,269 - 405,610 498,879
Capital outlay
General government 85,895 - - 3,522 89,417
Public safety 93,160 - - 36,903 130,063
Public works 22,325 - 2,503,190 34,071 2,559,586
Culture and recreation 13,764 - - 20,029 33,793
Economic development - - - 422 422
Total expenditures 3,676,354 313,269 2,503,190 2,121,280 8,614,093
Excess of revenues over
(under) expenditures 606,827 (3,805) (2,435,589) 504,431 (1,328,136)
Other Financing Sources (Uses)
Insurance recoveries 17,610 - - - 17,610
Sale of property - - - 715,000 715,000
Bonds issued - - 3,190,000 - 3,190,000
Bond premium - - 220,219 150,000 370,219
Refunding bond payment - - - (1,315,000) (1,315,000)
Transfers in 1,397,060 3,000 - 1,886,041 3,286,101
Transfers out (646,248) - - (2,784,963) (3,431,211)
Total other financing sources (uses) 768,422 3,000 3,410,219 (1,348,922) 2,832,719
Net change in fund balances 1,375,249 (805) 974,630 (844,491) 1,504,583
Fund Balances
Beginning of year 2,813,955 1,501 (49,278) 6,962,388 9,728,566
End of year 4,189,204$ 696$ 925,352$ 6,117,897$ 11,233,149$
Debt Service
City of St. Joseph
Statement of Revenues, Expenditures, and
Changes in Fund Balances - Governmental Funds
Year Ended December 31, 2021
See notes to basic financial statements. 32
Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balances to the Statement
Total net change in fund balances - governmental funds 1,504,583$
Amounts reported for governmental activities in the Statement of Activities are different because:
Capital outlays are reported in governmental funds as expenditures. However, in the Statement
of Activities, the cost of those assets is allocated over the estimated useful lives as depreciation
expense.
Capital outlays 2,781,593
Depreciation expense (1,552,028)
Disposal of capital assets (1,799,587)
Transferred to proprietary funds (1,240,509)
Principal payments on long-term debt are recognized as expenditures in the governmental funds
but as an increase in net position in the Statement of Activities. 1,193,000
Bonds were refunded during the year. The amount paid off with the new funding is reported in
the governmental funds as a use of financing. However, the payments are not expenditures
in the Statement of Activities, but rather a reduction in long-term liabilities in the statement
of net position.1,315,000
Some expenses reported in the Statement of Activities do not require the use of current financial
resources and, therefore, are not reported as expenditures in governmental funds.
Accrued interest payable (24,947)
Amortization of bond discounts, premiums and issuance charges 137,247
Proceeds from long-term debt are recognized as an other financing source in the governmental
funds but as a decrease in net position in the Statement of Activities. (3,190,000)
The governmental funds report the effect of premiums, discounts and similar items when debt
is first issued, whereas these amounts are deferred and amortized in the Statement of Activities. (370,219)
Compensated absence payments are recognized as paid in the governmental funds but recognized
as the expense is incurred in the Statement of Activities. (29,942)
Delinquent receivables will be collected in subsequent years, but are not available soon enough to
pay for the current period's expenditures and, therefore, are not revenues in the funds.
Delinquent special assessments (1,805)
Delinquent property taxes (28,781)
Certain revenues in the Statement of Activities that do not provide current financial resources are
not reported as revenues in the funds.
Deferred special assessments 113,255
Notes receivable (42,220)
MSA receivable 497,834
Governmental funds recognized pension contributions as expenditures at the time of payment
whereas the Statement of Activities factors in items related to pensions on a full accrual perspective.
Pension expense 220,971
The water access capital project fund is proprietary in nature and, therefore, is reported with
business-type activities. 118,750
The sewer access capital project fund is proprietary in nature and, therefore, is reported with
business-type activities. 7,850
Change in net position - governmental activities (389,955)$
of Activities - Governmental Funds
City of St. Joseph
Year Ended December 31, 2021
See notes to basic financial statements. 33
Original
Budget
Final
Budget
Actual
Amounts
Revenues
Property taxes 2,082,470$ 2,082,470$ 2,112,522$ 30,052$
Miscellaneous taxes 4,000 4,000 2,989 (1,011)
Special assessments 2,500 2,500 57,840 55,340
Franchise fees 138,645 138,645 137,382 (1,263)
Licenses and permits 195,675 195,675 151,811 (43,864)
Intergovernmental 1,234,735 1,432,608 1,570,692 138,084
Charges for services 150,975 150,975 98,913 (52,062)
Fines and forfeitures 58,000 58,000 87,381 29,381
Miscellaneous revenues
Investment income 60,000 60,000 4,947 (55,053)
Contributions and donations 2,500 2,500 4,184 1,684
Other 43,525 43,525 54,520 10,995
Total revenues 3,973,025 4,170,898 4,283,181 112,283
Expenditures
Current
General government 1,000,980 1,000,980 997,357 (3,623)
Public safety 1,700,880 1,700,880 1,657,557 (43,323)
Public works 723,165 723,165 443,748 (279,417)
Culture and recreation 477,565 477,565 362,548 (115,017)
Capital outlay
General government 7,000 7,000 85,895 78,895
Public safety 14,015 14,015 93,160 79,145
Public works 35,000 35,000 22,325 (12,675)
Culture and recreation 83,400 83,400 13,764 (69,636)
Total expenditures 4,042,005 4,042,005 3,676,354 (365,651)
Excess of revenues over expenditures (68,980) 128,893 606,827 477,934
Other Financing Sources (Uses)
Insurance recoveries - - 17,610 17,610
Transfers in 7,165 7,165 1,397,060 1,389,895
Transfers out - - (646,248) (646,248)
Total other financing sources (uses) 7,165 7,165 768,422 761,257
Net change in fund balances (61,815)$ 136,058$ 1,375,249 1,239,191$
Fund Balances
Beginning of year 2,813,955
End of year 4,189,204$
Variance with
Final Budget -
Over (Under)
City of St. Joseph
Statement of Revenues, Expenditures, and
Changes in Fund Balance -
Budget and Actual - General Fund
Year Ended December 31, 2021
See notes to basic financial statements. 34
Water (601)
Sanitary Sewer
(602) Refuse (603)
Assets
Current assets
Cash and investments 1,290,923$ 772,897$ 207,664$
Taxes receivable - delinquent 24 - -
Special assessments receivable
Delinquent 48 62 45
Deferred 29,092 4,199 969
Accounts receivable 149,724 234,339 57,739
Interest receivable 5,203 2,210 603
Due from other governments 424 280 179
Total current assets 1,475,438 1,013,987 267,199
Noncurrent assets
Capital assets
Land 372,941 4,941 -
Easements - - -
Construction in progress 659,693 576,945 -
Buildings 7,502,432 1,295,254 -
Improvements 289,760 - -
Plants and lines 11,204,078 9,393,030 -
Machinery and equipment 267,826 656,785 46,416
Sewer rights - 10,977,565 -
Total capital assets 20,296,730 22,904,520 46,416
Less accumulated depreciation (6,971,768) (6,933,983) (46,072)
Net capital assets 13,324,962 15,970,537 344
Total noncurrent assets 13,324,962 15,970,537 344
Total assets 14,800,400 16,984,524 267,543
Deferred Outflows of Resources
Deferred outflows of resources related to pensions 66,397 63,255 4,681
Total assets and deferred outflows of resources 14,866,797$ 17,047,779$ 272,224$
Liabilities
Current liabilities
Accounts payable 22,896$ 13,887$ 26,507$
Due to other governments 2,575 61,138 2,231
Salaries and benefits payable 2,943 2,687 377
Interest payable 26,866 38,627 -
Unearned revenue 7,013 - -
Long-term liabilities due
Within one year 546,011 547,961 216
Total current liabilities 608,304 664,300 29,331
Noncurrent liabilities
Compensated absences 56,497 56,497 569
Notes payable, net - 4,406,625 -
Bonds payable, net 2,927,792 974,410 -
Net pension liability 85,345 81,307 6,017
Less amounts due within one year (546,011) (547,961) (216)
Total noncurrent liabilities 2,523,623 4,970,878 6,370
Total liabilities 3,131,927 5,635,178 35,701
Deferred Inflows of Resources
Deferred inflows of resources related to pensions 79,835 76,058 5,629
Deferred inflows of resources related to debt 13,971 4,169 -
Total deferred inflows 93,806 80,227 5,629
Net Position
Net investment in capital assets 10,397,170 10,589,502 344
Unrestricted 1,243,894 742,872 230,550
Total net position 11,641,064 11,332,374 230,894
Total liabilities, deferred inflows of resources, and net position 14,866,797$ 17,047,779$ 272,224$
City of St. Joseph
Statement of Net Position - Proprietary Funds
December 31, 2021
35
Storm Water
(651)
Street Light
Utility (652) Total
265,028$ 77,030$ 2,613,542$
- - 24
14 9 178
349 160 34,769
30,505 25,824 498,131
695 215 8,926
61 26 970
296,652 103,264 3,156,540
- - 377,882
67,915 - 67,915
262,151 - 1,498,789
- - 8,797,686
- - 289,760
6,471,675 - 27,068,783
172,800 - 1,143,827
- - 10,977,565
6,974,541 - 50,222,207
(1,924,128) - (15,875,951)
5,050,413 - 34,346,256
5,050,413 - 34,346,256
5,347,065 103,264 37,502,796
10,410 2,341 147,084
5,357,475$ 105,605$ 37,649,880$
217$ 4,773$ 68,280$
- - 65,944
512 283 6,802
- - 65,493
- - 7,013
498 108 1,094,794
1,227 5,164 1,308,326
1,394 285 115,242
- - 4,406,625
- - 3,902,202
13,381 3,009 189,059
(498) (108) (1,094,794)
14,277 3,186 7,518,334
15,504 8,350 8,826,660
12,517 2,814 176,853
- - 18,140
12,517 2,814 194,993
5,050,413 - 26,037,429
279,041 94,441 2,590,798
5,329,454 94,441 28,628,227
5,357,475$ 105,605$ 37,649,880$
36
(THIS PAGE LEFT BLANK INTENTIONALLY)
See notes to basic financial statements. 37
City of St. Joseph
Reconciliation of the Statement
of Net Position - Business-Type Activities
December 31, 2021
Total net position - proprietary funds 28,628,227$
Amounts reported for business-type activities in the Statement of Net Position are different because:
The water access capital project fund is proprietary in nature and relates to water improvements for
the applicable funds. Therefore, it is included as a business-type activity. 380,641
The sewer access capital project fund is proprietary in nature and relates to sewer improvements for
the applicable funds. Therefore, it is included as a business-type activity. 20,904
29,029,772$ Total net position - business-type activities
See notes to basic financial statements. 38
Water (601)
Sanitary Sewer
(602) Refuse (603)
Storm Water
(651)
Operating revenues
Charges for services 1,153,777$ 1,395,818$ 359,675$ 184,603$
Operating expenses
Wages and salaries 174,206 157,075 21,359 34,973
Materials and supplies 54,844 42,712 3,043 555
Repairs and maintenance 45,920 7,149 3,135 14,617
Professional services 47,496 20,003 2,279 7,917
Insurance 15,535 12,532 - -
Utilities 76,768 19,190 - 1,025
Depreciation 459,783 551,688 115 155,498
Contracted services - 321,187 337,487 -
Equipment 112 111 111 111
Miscellaneous 11,359 1,553 1,243 1,776
Total operating expenses 886,023 1,133,200 368,772 216,472
Operating income (loss) 267,754 262,618 (9,097) (31,869)
Nonoperating revenues
(expenses)
Investment income 2,744 1,165 318 367
Special assessments 5,300 4,419 1,105 397
Property taxes 249 - - -
Interest expense (152,972) (105,052) - -
Amortization of bond premium 27,281 8,091 - -
Other income 34,174 1,141 370 33
Total nonoperating revenues
(expenses) (83,224) (90,236) 1,793 797
Income (loss) before capital
contributions and transfers 184,530 172,382 (7,304) (31,072)
Capital contributions 406,610 571,748 - 262,151
Transfers in 186,000 60,000 - -
Transfers out (19,295) (24,575) (10,425) (46,595)
Change in net position 757,845 779,555 (17,729) 184,484
Net position
Beginning of year 10,883,219 10,552,819 248,623 5,144,970
End of year 11,641,064$ 11,332,374$ 230,894$ 5,329,454$
City of St. Joseph
Statement of Revenues, Expenses, and Changes
in Net Position - Proprietary Funds
Year Ended December 31, 2021
39
Street Light
Utility (652) Total
85,201$ 3,179,074$
17,210 404,823
- 101,154
2,952 73,773
38 77,733
- 28,067
46,493 143,476
- 1,167,084
- 658,674
- 445
538 16,469
67,231 2,671,698
17,970 507,376
113 4,707
177 11,398
- 249
- (258,024)
- 35,372
276 35,994
566 (170,304)
18,536 337,072
- 1,240,509
- 246,000
- (100,890)
18,536 1,722,691
75,905 26,905,536
94,441$ 28,628,227$
40
(THIS PAGE LEFT BLANK INTENTIONALLY)
See notes to basic financial statements. 41
City of St. Joseph
Reconciliation of the Statement of Revenues, Expenses,
and Changes in Net Position - Business-Type Activities
Total net change in fund net position - proprietary funds 1,722,691$
Amounts reported for business-type activities in the Statement of Activities are different because:
Recognized current year activity from the water access capital project fund with the business-type
activities. (118,750)
Recognized current year activity from the sewer access capital project fund with the business-type
activities. (7,850)
Capital contributions from governmental activities (1,240,509)
Transfers in of capital assets from governmental activities 1,240,509
Change in net position - business-type activities 1,596,091$
Year Ended December 31, 2021
See notes to basic financial statements. 42
Water (601)
Sanitary Sewer
(602) Refuse (603)
Cash Flows - Operating Activities
Receipts from customers and users 1,158,749$ 1,403,951$ 354,808$
Payments to suppliers (246,181) (484,568) (343,445)
Payments to employees (183,073) (149,357) (23,152)
Other miscellaneous receipts 36,333 2,182 1,050
Net cash flows - operating activities 765,828 772,208 (10,739)
Cash Flows - Noncapital Financing
Activities
Transfer from other funds 186,000 60,000 -
Transfer to other funds (19,295) (24,575) (10,425)
Net cash flows - noncapital financing
Activities 166,705 35,425 (10,425)
Cash Flows - Capital and Related
Financing Activities
Principal paid on debt (2,974,547) (526,256) -
Interest paid on debt 116,627 (100,065) -
Bond proceeds 2,185,000 - -
Acquisition of capital assets (33,524) (36,125) -
Net cash flows - capital and related
Financing activities (706,444) (662,446) -
Cash Flows - Investing Activities
Interest and dividends received 706 (48) 159
Net change in cash and cash equivalents 226,795 145,139 (21,005)
Cash and Cash Equivalents
Beginning of year 1,064,128 627,758 228,669
End of year 1,290,923$ 772,897$ 207,664$
Reconciliation of Operating
Income (Loss) to Net Cash Flows -
Operating Activities
Operating income (loss) 267,754$ 262,618$ (9,097)$
Adjustments to reconcile operating income (loss)
to net cash flows - operating activities
Depreciation expense 459,783 551,688 115
Pension expense (12,297) 4,283 (2,206)
Other miscellaneous receipts 36,333 2,182 1,050
Accounts receivable 5,089 8,413 (4,688)
Due from other governments (422) (280) (179)
Accounts payable 6,872 (5) 3,976
Due to other governmental units (1,019) (60,126) (123)
Salaries payable 223 228 142
Compensated absences payable 3,207 3,207 271
Unearned revenue 305 - -
Total adjustments 498,074 509,590 (1,642)
Net cash flows - operating activities 765,828$ 772,208$ (10,739)$
Non-Cash Capital and Financing Activities
Capital asset contributions from
governmental funds 406,610$ 571,748$ -$
Statement of Cash Flows - Proprietary Funds
City of St. Joseph
Year Ended December 31, 2021
43
Storm Water
(651)
Street Light
Utility (652) Total
179,683$ 73,889$ 3,171,080$
(26,008) (49,529) (1,149,731)
(39,917) (17,265) (412,764)
257 410 40,232
114,015 7,505 1,648,817
- - 246,000
(46,595) - (100,890)
(46,595) - 145,110
- - (3,500,803)
- - 16,562
- - 2,185,000
- - (69,649)
- - (1,368,890)
188 30 1,035
67,608 7,535 426,072
197,420 69,495 2,187,470
265,028$ 77,030$ 2,613,542$
(31,869)$ 17,970$ 507,376$
155,498 - 1,167,084
(6,057) (186) (16,463)
257 410 40,232
(4,859) (11,286) (7,331)
(61) (26) (968)
(7) 492 11,328
- - (61,268)
148 (35) 706
965 166 7,816
- - 305
145,884 (10,465) 1,141,441
114,015$ 7,505$ 1,648,817$
262,151$ -$ 1,240,509$
44
(THIS PAGE LEFT BLANK INTENTIONALLY)
City of St. Joseph
Notes to Basic Financial Statements
45
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of St. Joseph (the "City") is a statutory city governed by an elected mayor and four council
members. The accompanying financial statements present the government entities for which the
government is financially accountable.
The financial statements present the City and its component units. The City includes all funds, account
groups, organizations, institutions, agencies, departments, and offices that are not legally separate from
such. Component units are legally separate organizations for which the elected officials of the City are
financially accountable and are included within the basic financial statements of the City because of the
significance of their operational or financial relationships with the City.
The City is considered financially accountable for a component unit if it appoints a voting majority of
the organization's governing body and it is able to impose its will on the organization by significantly
influencing the programs, projects, activities, or level of services performed or provided by the
organization, or there is a potential for the organization to provide specific financial benefits to or
impose specific financial burdens on, the City.
As a result of applying the component unit definition criteria above, certain organizations have been
defined and are presented in this report as follows:
Blended Component Unit – Reported as if they were part of the City.
Joint Ventures – The relationship of the City with the entity is disclosed.
For each of the categories above, the specific entities are identified as follows:
1. Blended Component Unit
The St. Joseph Economic Development Authority (EDA) was organized for the purpose of
preserving and creating jobs, enhancing the tax base, and promoting the general welfare of the
people of the City. The St. Joseph EDA is governed by a five member board appointed by the City
Council, two members of which are City Council Members. The St. Joseph EDA is included as a
blended component unit of the City because the St. Joseph EDA is financially accountable to the
City, as the City Council approves the budget. The St. Joseph EDA provides services almost entirely
for the City. The St. Joseph EDA is presented as the Economic Development Authority Special
Revenue Fund. Separate financial statements are not prepared for the St. Joseph EDA.
2. Joint Ventures
The Central Minnesota Major Crime Investigation Unit is a group of local law enforcement officers
within the four county surrounding areas that will be available to assist any of the participating
entities in the investigation and solution of major crimes. During 2021, the City contributed $14,081
to the organization. It is reported as a special revenue fund of the City of Sartell. Complete financial
statements can be obtained from: City of Sartell, 125 Pine Cone Road North, Sartell, Minnesota
56377.
City of St. Joseph
Notes to Basic Financial Statements
46
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
B. Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the Statement of Net Position and the Statement of
Activities) report information on all of the 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 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. Interest on general long-term debt is considered an indirect expense and is
reported separately in the Statement of Activities. Program revenues include 1) charges to customers or
applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a
given function or segment and 2) grants and contributions that are restricted to meeting the operational
or capital requirements of a particular function or segment. Taxes and other items not properly included
among program revenues are reported instead as general revenues. Internally dedicated revenues are
reported as general revenues rather than program revenues.
Separate financial statements are provided for governmental funds and proprietary funds. Major
individual governmental funds and major individual enterprise funds are reported as separate columns in
the fund financial statements.
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus
and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are
recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of
related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants
and similar items are recognized as revenue as soon as all eligibility requirements imposed by the
provider have been met.
Governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both
measurable and available. Revenues are considered to be available when they are collectible within the
current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City
considers revenues to be available if they are collected within 60 days of the end of the current period.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However,
debt service expenditures, as well as expenditures related to compensated absences and claims and
judgments, are recorded only when payment is due.
City of St. Joseph
Notes to Basic Financial Statements
47
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
Property taxes, franchise taxes, licenses, and interest associated with the current period are all
considered to be susceptible to accrual and so have been recognized as revenues of the current period.
Only the portion of special assessments receivable due within the current period is considered to be
susceptible to accrual as revenue of the current period. All other revenue items are considered to be
measurable and available only when cash is received by the City.
Description of Funds:
Major Governmental Funds:
General Fund – This fund is the City's primary operating fund. It accounts for all financial resources of
the general City, except those required to be accounted for in another fund.
G.O. Industrial Park Bonds of 2019A – This fund accounts for the payments made on principal and
interest on bonds issued to finance the 2019 Industrial Park Project.
2021 Street Overlay Project – This fund accounts for activity related to the 2021 street overlay
project.
Proprietary Funds:
Water Fund – This fund accounts for the operations of the City's water utility.
Sanitary Sewer Fund – This fund accounts for the operations of the City's sanitary sewer utility.
Refuse Fund – This fund accounts for the operations of the City's refuse and compost utility.
Storm Water Fund – This fund accounts for the operations of the City's storm water utility.
Street Light Utility Fund – This fund accounts for the operations of the City's street light utility.
As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements. Exceptions to this general rule are charges between the City's water, sanitary
sewer, refuse, storm water, and street light utility functions and various other functions of the City.
Elimination of these charges would distort the direct costs and program revenues reported for the
various functions concerned.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund's principal ongoing operations. The principal operating revenues of
the Water, Sanitary Sewer, Refuse, Storm Water, and Street Light Utility Enterprise Funds are charges
to customers for sales and services. Operating expenses for enterprise 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 nonoperating revenues and expenses.
City of St. Joseph
Notes to Basic Financial Statements
48
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
When both restricted and unrestricted resources are available for use, it is the City's policy to use
restricted resources first, then unrestricted resources as they are needed.
D. Assets, Liabilities, Deferred Outflows/ Inflows of Resources, and Net Position or Equity
1. Deposits and Investments
Cash and investments include balances from all funds that are combined and invested to the extent
available in various securities as authorized by state law. Earnings from the pooled investments are
allocated to the individual funds based on the average of month-end cash and investment balances.
The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-
term investments with original maturities of three months or less from the date of acquisition.
Minnesota Statutes 118A outlines types of investments allowed, which authorizes the City to invest
in obligations of the U.S. Treasury, agencies, and instrumentalities, shares of investment companies
whose only investments are in the aforementioned securities, obligations of the State of Minnesota
or its municipalities, bankers' acceptances, future contracts, repurchase and reverse repurchase
agreements, and commercial paper of the highest quality with a maturity of no longer than 270 days
and in the Minnesota Municipal Investment Pool.
Certain investments for the City are reported at fair value as disclosed in Note 3. The City
categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the
fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2
inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.
In accordance with GASB Statement No. 79, the Minnesota Municipal Investment Pool securities
are valued at amortized cost, which approximates fair value. There are no restrictions or limitations
on withdrawals from the 4M Liquid Asset Fund. Investments in the 4M Plus must be deposited for a
minimum of 14 calendar days. Withdrawals prior to the 14-day restriction period will be subject to a
penalty equal to seven days interest on the amount withdrawn.
2. Receivables and Payables
All trade and property tax receivables are shown at a gross amount since both are assessable to the
property taxes and are collectible upon the sale of the property.
The City levies its property tax for the subsequent year during the month of December. December 28
is the last day the City can certify a tax levy to the County Auditor for collection the following year.
Such taxes become a lien on January 1 and are recorded as receivables by the City at that date. The
property tax is recorded as revenue when it becomes measurable and available. Stearns County is the
collecting agency for the levy and remits the collections to the City four times a year. The tax levy
notice is mailed in March with the first half of the payment due on May 15 and the second half due
on October 15. Taxes not collected as of December 31 each year are shown as delinquent taxes
receivable.
City of St. Joseph
Notes to Basic Financial Statements
49
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/ Inflows of Resources, and Net Position or Equity
(Continued)
2. Receivables and Payables (Continued)
The County Auditor prepares the tax list for all taxable property in the City, applying the applicable
tax rate to the tax capacity of individual properties, to arrive at the actual tax for each property. The
County Auditor also collects all special assessments, except for certain prepayments paid directly to
the City.
The County Auditor submits the list of taxes and special assessments to be collected on each parcel
of property to the County Treasurer in January of each year.
3. 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. Prepaid items are reported
using the consumption method and recorded as expenditures at the time of consumption.
4. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads,
sidewalks, and similar items), are reported in the applicable governmental or business-type activities
columns in the government-wide financial statements. Capital assets are defined by the City as assets
with an initial, individual cost of more than $1,000 and an estimated useful life in excess of two
years. Such assets are recorded at historical cost or estimated historical cost if purchased or
constructed. Donated capital assets are recorded at acquisition value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially
extend assets' lives are not capitalized.
Property, plant, and equipment of the City are depreciated using the straight-line full year convention
method over the following estimated useful lives:
Years
Land improvements 5-20
Buildings 30-40
Building improvements 15
Infrastructure 10-50
Sewer rights 20-50
Furniture and fixtures 5-10
Vehicles 5-20
Equipment 3-7
Machinery 5-7
Assets
City of St. Joseph
Notes to Basic Financial Statements
50
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/ Inflows of Resources, and Net Position or Equity
(Continued)
5. Deferred Outflows/ Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for
deferred outflows of resources. This separate financial statement element represents a consumption
of net assets that applies to future periods and so will not be recognized as an outflow of resources
(expense/expenditure) until that time. The City presents deferred outflows of resources on the
Statements of Net Position for deferred outflows of resources related to pensions for various estimate
differences that will be amortized and recognized over future years.
In addition to liabilities, the statement of financial position and fund financial statements will
sometimes report a separate section for deferred inflows of resources. This separate financial
statement element represents an acquisition of net assets that applies to future periods and so will not
be recognized as an inflow of resources (revenue) until that time. The City has two items that qualify
for reporting in this category. The City presents deferred inflows of resources on the Governmental
Fund Balance Sheet as unavailable revenue. The governmental funds report unavailable revenues
from four sources: property taxes, special assessments, notes receivable, and state shared taxes.
These amounts are deferred and recognized as an inflow of resources in the period that the amounts
become available. The City presents deferred inflows of resources on the Statements of Net Position
for deferred inflows of resources related to pensions for various estimate differences that will be
amortized and recognized over future years. The City presents deferred inflows of resources on the
Statements of Net Position for the deferred charge on refunding. A deferred charge on refunding
results from the difference in the carrying value of refunded debt and reacquisition price.
6. Compensated Absences
The City compensates employees who leave City service in good standing for all earned, unused
vacation. Employees can accrue up to 200 hours of vacation depending on years of service. The
maximum amount of carryover from year-to-year is 100 hours or the amount of the current vacation
accrual rate. In addition, employees are compensated for unused sick leave (up to a maximum of 720
hours or 960 hours for LELS and AFSCME employees) at various rates depending on the employee
type and years of service, provided the City's notice of termination policy has been complied with.
7. Long-Term Obligations
In the government-wide financial statements and proprietary fund types in the fund financial
statements, long-term debt and other long-term obligations are reported as liabilities in the applicable
governmental activities, business-type activities, or proprietary fund type Statement of Net Position.
Bond premiums and discounts are deferred and amortized over the life of the bonds using the
effective interest method.
City of St. Joseph
Notes to Basic Financial Statements
51
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/ Inflows of Resources, and Net Position or Equity
(Continued)
7. Long-Term Obligations (Continued)
In the fund financial statements, governmental fund types recognize bond premiums and discounts,
as well as bond issuance costs, during the current period. The face amount of debt issued is reported
as other financing sources. Premiums received on debt issuances are reported as other financing
sources while discounts on debt issuances are reported as other financing uses. Issuance costs,
whether or not withheld from the actual debt proceeds received, are reported as debt service
expenditures.
8. Pensions
For purposes of measuring the net pension liability, deferred outflows/inflows of resources, and
pension expense, information about the fiduciary net position of the Public Employees Retirement
Association (PERA) and the relief association and additions to/deductions from PERA's and the
relief association's fiduciary net position have been determined on the same basis as they are
reported by PERA and the relief association except that PERA's fiscal year end is June 30. For this
purpose, plan contributions are recognized as of employer payroll paid dates and benefit payments
and refunds are recognized when due and payable in accordance with the benefit terms. Investments
are reported at fair value.
9. Fund Equity
a) Classification
In the fund financial statements, governmental funds report fund classifications that comprise a
Hierarchy based primarily on the extent to which the City is bond to honor constraints on the
specific purpose for which amounts in those funds can be spent.
Nonspendable Fund Balance – These are amounts that cannot be spent because they are not
in spendable form as they are legally or contractually required to be maintained intact and
include amounts set aside for prepaid items.
Restricted Fund Balance – These are amounts that are restricted to specific purposes either by
a) constraints placed on the use of resources by creditors, grantors, contributors, or laws or
regulations of other governments, or b) imposed by law through enabling legislation.
Committed Fund Balance – These are amounts that can only be used for specific purposes
pursuant to constraints imposed by the City Council (highest level of decision making
authority) through resolution. The City Council must also pass a resolution to remove the
constraint of committed resources.
Assigned Fund Balance – These are amounts that are constrained by the City's intent to be
used for specific purposes but are neither restricted nor committed. Assignments are made by
the City's Finance Director based on the City Council's direction.
City of St. Joseph
Notes to Basic Financial Statements
52
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/ Inflows of Resources, and Net Position or Equity
(Continued)
9. Fund Equity
a) Classification (Continued)
Unassigned Fund Balance – These are residual amounts in the General Fund not reported in
any other classification. The General Fund is the only fund that can report a positive
unassigned fund balance. Other funds would report a negative unassigned fund balance
should the total of nonspendable, restricted, committed, and assigned fund balances exceed
the total net resources of that fund.
When both restricted and unrestricted resources are available for use, it is the City's policy to
first use restricted resources, and then use unrestricted resources as they are needed. When
committed, assigned, and unassigned resources are available for use, it is the City's policy to use
resources in the following order: committed, assigned, and unassigned.
b) Minimum Fund Balance
The City's target General Fund balance is to maintain working capital, a portion of the
unassigned balance, in the amount of four to six months of the next year's budgeted expenditures
of the General Fund.
10. Net Position
Net position represents the difference between assets, deferred outflows of resources, liabilities, and
deferred inflows of resources in the government-wide 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. A reclassification of $3,183,540
between this net position class and unrestricted net position in the total column of the Statement of
Net Position to recognize the portion of debt attributable to capital assets donated from governmental
activities to business-type activities. Net position is reported as restricted in the government-wide
financial statement when there are limitations on use through external restrictions imposed by
creditors, grantors, or laws or regulations of other governments. The restricted for other purposes
restriction of net position for governmental activities of $2,546,731 includes $4,805 PEG Access
Fees, $53,048 for tax increment financing, $942,487 in state collected sales tax restricted by
enabling legislation, $21,302 restricted for lodging tax, $264,179 in park dedication fees, $651
restricted by donors for future projects, $43,194 DEED Funds, $26,755 in revolving loan funds
restricted for EDA projects, $692,476 restricted for fire service, and $497,834 for unused MSA
funds.
City of St. Joseph
Notes to Basic Financial Statements
53
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/ Inflows of Resources, and Net Position or Equity
(Continued)
11. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted
in the United States of America requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements. Estimates also affect the reported amounts of revenues and
expenditures/expenses during the reporting period. Actual results could differ from those estimates.
E. Budgetary Information
1. In August of each year, City staff submits to the City Council, a proposed operating budget for
the year commencing the following January 1. The operating budget includes proposed
expenditures and the means of financing them for the upcoming year.
2. Public hearings are conducted to obtain taxpayer comments.
3. The budget is legally enacted through passage of a resolution after obtaining taxpayer comments.
4. Budgets are adopted on a basis consistent with accounting principles generally accepted in the
United States of America.
5. Expenditures may not legally exceed budgeted appropriations at the department level. No fund's
budget can be increased without City Council approval. The City Council may authorize transfer
of budgeted amounts between departments within any fund. Management may amend budgets
within a department level, so long as the total department budget is not changed.
6. Annual appropriated budgets are adopted during the year for the General Fund and the Economic
Development Authority, State Collected Sales Tax, Park Dedication, and Fire special revenue
funds and debt service funds. Budgetary control for the remaining special revenue fund is done
through the use of project controls when the council authorizes the project. Budgetary control for
Capital Projects Funds is accomplished through the use of project controls and formal
appropriated budgets are not adopted.
7. Budgeted amounts are as originally adopted by the City Council. Budgeted expenditure
appropriations lapse at year-end.
Encumbrances outstanding at year-end expire and outstanding purchase orders are canceled and not
reported in the financial statements.
City of St. Joseph
Notes to Basic Financial Statements
54
NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. Deficit Fund Balance
The following fund had a deficit fund balance at December 31, 2021.
Nonmajor governmental funds
Special Revenue
TIF 2-3 Bayou Blues/Alley Flat 8,446$
Capital Projects
2022 Street Improvement Project 13,475
This deficit will be eliminated with future tax increment revenues and future bond issuances.
NOTE 3 – DEPOSITS AND INVESTMENTS
Cash balances of the City's funds are combined (pooled) and invested to the extent available in various
investments authorized by Minnesota Statutes. Each fund's portion of this pool (or pools) is displayed in
the financial statements as "cash and cash equivalents" or "investments." For purposes of identifying risk
of investing public funds, the balances and related restrictions are summarized as follows.
A. Deposits
Custodial Credit Risk – Deposits: This is the risk that in the event of a bank failure, the City's deposits
may not be returned to it. The City has a policy that requires the City's deposits be collateralized as
required by Minnesota Statutes for an amount exceeding FDIC, SAIF, BIF, or FCUA coverage. As of
December 31, 2021, the City's bank balance was not exposed to custodial credit risk because it was fully
insured through the FDIC or NCUA and fully collateralized with securities held by the pledging
financial institutions trust department or agent and in the City's name. As of December 31, 2021, the
City's deposits had a carrying value as shown as follows:
Certificates of deposits 5,859,889$
Checking 11,035
Savings 6,821,338
Total 12,692,262$
City of St. Joseph
Notes to Basic Financial Statements
55
NOTE 3 – DEPOSITS AND INVESTMENTS (CONTINUED)
B. Investments
As of December 31, 2021, the City had the following investments:
Weighted
Fair Average Moody's
Investment Type Value Maturity (Years) Rating
Brokered cash 1,207,935$ N/A N/A
Brokered money market 18,317 N/A N/A
Brokered bond securities 888,969 3.88 Aaa
4M Funds 63,428 N/A N/A
Total 2,178,649$
Credit Risk: Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its
obligations. Minnesota Statutes 118A.04 and 118A.05 limit investments that are in the top two ratings
issued by nationally recognized statistical rating organizations. The City's investment policy limits the
allowable investments in accordance with these statutes. As of December 31, 2021, the City's
investments were rated as listed in the table above.
Interest Rate Risk: The City should try to minimize the risk that arises from over investing in specific
instruments, individual financial institutions, or maturities. The City's investment policy states the
investment portfolio will be structured so that securities mature to meet cash flow requirements and
avoiding the need to sell securities prior to maturity, investing in short-term securities, investing in long-
term securities if the market rate is favorable.
Concentration of Credit Risk: Investments should be diversified to avoid incurring unreasonable risks
inherent in over investing in specific instruments, individual financial institutions, or maturities. The
City's investment policy states the City will attempt to diversify its investments according to type, issuer,
and maturity. The portfolio, as much as possible, will contain both short-term and long-term
investments. The City will attempt to match its investments with anticipated cash flow requirements.
Extended maturities may be utilized to take advantage of higher yields. No more than 20% of the total
investments should extend beyond five years and the weighted average maturity of the portfolio shall
never exceed five years. As of December 31, 2021, the City does not have any investments subject to
concentration of credit risk.
Custodial Credit Risk – Investments: For an investment, this is the risk that in the event of the failure of
the counterparty, the City will not be able to recover the value of its investments or collateral securities
that are in the possession of an outside party. The City's investment policy addresses this risk and states
the City will permit investments only to the extent that there is Securities Investor Protection
Corporation (SIPC) and excess SIPC coverage available.
City of St. Joseph
Notes to Basic Financial Statements
56
NOTE 3 – DEPOSITS AND INVESTMENTS (CONTINUED)
B. Investments (Continued)
The City has the following recurring fair value measurements as of December 31, 2021:
$888,969 of investments are valued using a quoted market prices (Level 1 inputs)
C. Deposits and Investments
The following is a summary of deposits and investments as of December 31, 2021:
Deposits (Note 3.A.)12,692,262$
Investments (Note 3.B.) 2,178,649
Petty cash 200
Total 14,871,111$
Deposits and investments are presented in the December 31, 2021, basic financial statements as follows:
Statement of Net Position
Cash and investments 13,663,176$
Cash with fiscal agent 1,207,935
Total deposits and investments 14,871,111$
NOTE 4 – INTERFUND BALANCES AND TRANSFERS
A. Interfund Balances
The composition of interfund balances as of December 31, 2021, is as follows:
Amounts Due from Other Funds
Other
Governmental
Funds
General Fund 13,475$
Other Governmental Funds 8,800
Total 22,275$
Amounts Due to
Other Funds
The due from/due to other funds balances represent loans made to cover tax increment financing (TIF)
consulting costs to establish the TIF districts and contract revenue reductions and to cover the 2022
street improvement construction costs prior to bond issue.
City of St. Joseph
Notes to Basic Financial Statements
57
NOTE 4 – INTERFUND BALANCES AND TRANSFERS (CONTINUED)
B. Transfers
The composition of interfund transfers as of December 31, 2021, is as follows:
Transfer In Transfer Out Description Amount
General Fund Other Governmental Funds Transfer to close fund 601,614$
General Fund Other Governmental Funds Transfer to close fund 738,806
General Fund Water Transfer retirement reserve funding 19,295
General Fund Sanitary Sewer Transfer retirement reserve funding 18,575
General Fund Refuse Transfer retirement reserve funding 10,425
General Fund Storm Water Transfer retirement reserve funding 8,345
Other Governmental Funds General Fund Transfer funds restricted for operations 646,248
Other Governmental Funds Other Governmental Funds Transfer for future economic development projects 177,000
Other Governmental Funds Other Governmental Funds Transfer sales tax revenue committed for bond payment 20,000
2019 Industrial Park Bonds of 2019A Other Governmental Funds
Transfer of unused contingency 3,000
Other Governmental Funds Other Governmental Funds Transfer to close fund 79,543
Other Governmental Funds Storm Water
Annual transfer for bond payment 13,250
Other Governmental Funds Other Governmental Funds Transfer for defeasement of bond 765,000
Other Governmental Funds Other Governmental Funds Transfer sales tax revenue committed for bond payment 160,000
Other Governmental Funds Storm Water Transfer for project costs 25,000
Water Other Governmental Funds
Transfer WAC fees for debt payment 180,000
Water Sanitary Sewer Annual transfer for debt payments 6,000
Sanitary Sewer Other Governmental Funds Annual transfer for debt payments 60,000
3,532,101$
City of St. Joseph
Notes to Basic Financial Statements
58
NOTE 5 – CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2021, was as follows:
Beginning Ending
Balance Increases Decreases Balance
Governmental activities
Capital assets not being depreciated
Land 763,197$ -$ 1,000$ 762,197$
Easements 200,085 - - 200,085
Construction in progress 5,066,324 1,092,903 4,825,521 1,333,706
Total capital assets
not being depreciated 6,029,606 1,092,903 4,826,521 2,295,988
Capital assets being depreciated
Buildings 9,593,578 - 2,294,519 7,299,059
Infrastructure 20,892,974 5,134,188 - 26,027,162
Improvements 1,407,225 14,379 44,574 1,377,030
Intangible assets 200,000 - - 200,000
Machinery and equipment 4,332,223 125,135 16,247 4,441,111
Total capital assets
being depreciated 36,426,000 5,273,702 2,355,340 39,344,362
Less accumulated depreciation for
Buildings 1,920,244 185,707 514,274 1,591,677
Infrastructure 16,732,065 986,294 - 17,718,359
Improvements 734,806 50,944 29,862 755,888
Intangible assets 40,000 10,000 - 50,000
Machinery and equipment 3,139,805 319,083 12,617 3,446,271
Total accumulated
depreciation 22,566,920 1,552,028 556,753 23,562,195
Total capital assets being
depreciated, net 13,859,080 3,721,674 1,798,587 15,782,167
Governmental activities capital
assets, net 19,888,686$ 4,814,577$ 6,625,108$ 18,078,155$
City of St. Joseph
Notes to Basic Financial Statements
59
NOTE 5 – CAPITAL ASSETS (CONTINUED)
Depreciation expense was charged to functions/programs of the City as follows:
Beginning Ending
Balance Increases Decreases Balance
Business-type activities
Capital assets not being depreciated
Land 377,882$ -$ -$ 377,882$
Easements 67,915 - - 67,915
Construction in progress 2,455,890 1,309,957 2,267,058 1,498,789
Total capital assets
not being depreciated 2,901,687 1,309,957 2,267,058 1,944,586
Capital assets being depreciated
Buildings 8,797,686 - - 8,797,686
Improvements other than building 289,760 - - 289,760
Plant and lines 24,853,360 2,215,423 - 27,068,783
Machinery and equipment 1,093,377 51,836 1,386 1,143,827
Sewer rights 10,977,565 - - 10,977,565
Total capital assets
being depreciated 46,011,748 2,267,259 1,386 48,277,621
Less accumulated depreciation for
Buildings 2,824,677 214,141 - 3,038,818
Improvements other than building 43,464 14,488 - 57,952
Plant and lines 8,344,874 558,082 - 8,902,956
Machinery and equipment 719,875 88,377 1,386 806,866
Sewer rights 2,777,363 291,996 - 3,069,359
Total accumulated
depreciation 14,710,253 1,167,084 1,386 15,875,951
Total capital assets being
depreciated, net 31,301,495 1,100,175 - 32,401,670
Business-type activities captial
assets, net 34,203,182$ 2,410,132$ 2,267,058$ 34,346,256$
City of St. Joseph
Notes to Basic Financial Statements
60
NOTE 5 – CAPITAL ASSETS (CONTINUED)
Governmental activities
General government 150,745$
Public safety 203,161
Public works 1,018,150
Culture and recreation 179,754
Economic development 218
Total depreciation expense - governmental activities 1,552,028$
Business-type activities
Water 459,783$
Sanitary sewer 551,688
Refuse 115
Storm sewer 155,498
Total depreciation expense - business-type activities 1,167,084$
NOTE 6 – LONG-TERM DEBT
A. General Obligation Bonds
The City issues General Obligation (G.O.) bonds to provide for financing improvement, development,
and street improvement projects.
G.O. bonds are direct obligations and pledge the full faith and credit of the City. These bonds generally
are issued as 5 to 20 year serial bonds with equal debt service payments each year.
Revenue bonds are issued by the City where the City pledges income derived from the acquired or
constructed assets to pay debt service including access and trunk charges and utility user fees.
In November 2020, the City issued $1,810,000 for a crossover refunding of G.O. Street Improvement
Bonds, Series 2014A and G.O. Utility Bonds, Series 2014A. The issue was called on December 1, 2021.
The refunding was undertaken to reduce total future debt service payments. The refunding resulted in a
debt service savings of $112,864 and a net present value benefit of $105,696.
In September 2021, the City issued $2,185,000 for a current refunding of G.O. Water Revenue
Refunding Bonds 2012A. The refunding was undertaken to reduce total future debt service payments.
The refunding resulted in a debt service savings of $110,969 and a net present value benefit of $104,018.
City of St. Joseph
Notes to Basic Financial Statements
61
NOTE 6 – LONG-TERM DEBT (CONTINUED)
B. Components of Long-Term Liabilities
Issue Interest Original Final Principal Due Within
Date Rate Issue Maturity Outstanding One Year
Governmental Activities
G.O. Bonds, including Refunding Bonds
G.O. Capital Improvement Plan 2016A 07/07/16 2.00%-2.875% 4,275,000$ 12/15/36 3,365,000$ 195,000$
G.O. Capital Improvement Plan 2017A 08/30/17 2.75% 337,000 12/15/25 168,000 42,000
G.O. Certificates of Indebtedness 2018A 02/28/18 2.50% 265,000 12/15/23 110,000 54,000
G.O. Certificates of Indebtedness 2020A 03/05/20 1.45% 220,000 12/15/25 177,000 43,000
G.O. Captial Improvement Plan 2020B 11/12/20 0.40%-2.00% 690,000 12/15/33 690,000 60,000
Total G.O. Bonds 4,510,000 394,000
G.O. Special Assessment Bonds
G.O. Improvement Bonds of 2010B 09/28/10 2.00%-3.25% 790,000 12/01/25 240,000 55,000
G.O. Improvement Bonds of 2015A 08/13/15 1.20%-3.00% 595,000 12/01/25 245,000 60,000
G.O. Improvement Bonds of 2016B 11/03/16 1.00%-3.00% 740,000 12/15/32 540,000 50,000
G.O. Improvement Bonds of 2017B 08/30/17 2.25%-3.00% 344,000 12/15/27 204,000 34,000
G.O. Improvement Bonds of 2019A 09/12/19 4.00%-5.00% 3,705,000 12/15/29 2,955,000 375,000
G.O. Improvement Bonds of 2020B 11/12/20 0.40%-2.00% 625,000 12/15/31 625,000 65,000
G.O. Refunding Improvement Bonds of 2020B 11/12/20 0.40%-2.00% 190,000 12/15/24 145,000 45,000
Taxable G.O. Crossover Refunding
Bonds, Series 2020C 11/12/20 0.40%-1.60% 1,365,000 12/01/30 1,365,000 145,000
G.O. Improvement Bonds of 2021A 09/14/21 2.00%-4.00% 3,190,000 12/15/36 3,190,000 260,000
Total G.O. Special
Assessment Bonds 9,509,000 1,089,000
G.O. Abatement Bonds
G.O. Tax Abatement Bonds of 2015B 08/13/15 2.00%-3.05% 1,840,000 12/01/30 1,175,000 1,175,000
Unamortized premiums/discounts 834,378 -
Compensated absences 529,304 145,070
Total long-term liabilities,
governmental activities 16,557,682$ 2,803,070$
Issue Interest Original Final Principal Due Within
Date Rate Issue Maturity Outstanding One Year
Business-type Activities
G.O. Revenue Bonds
G.O. Water Improvement Bonds of 2017B 08/30/17 2.25% 353,000 12/15/22 70,000$ 70,000$
G.O. Sewer Refunding Bonds of 2020B 11/12/20 0.40%-2.00% 1,045,000 12/15/28 925,000 125,000
Taxable G.O. Crossover Refunding
Bonds, Series 2020C 11/12/20 0.40%-1.90% 445,000 12/01/32 445,000 40,000
G.O. Water Revenue Refunding Bonds 2021A 09/14/21 2.00%-4.00% 2,185,000 12/15/28 2,185,000 430,000
Total G.O. Revenue Bonds 3,625,000 665,000
Notes from direct borrowing
Utility Revenue Notes Payable
City of St. Cloud SIS
Phase 4 (2013B Bonds) 11/01/13 3.00%-4.00% 650,000 02/01/29 395,000 45,000
City of St. Cloud RUE Project PFA Loan 08/01/10 1.77% 4,527,703 08/20/30 2,296,725 237,654
City of St. Cloud Lift Station Improvements 08/24/16 1.00% 469,263 08/20/26 256,641 50,358
City of St. Cloud NR2 Biosolids 10/09/17 1.10% 1,744,736 08/20/37 1,458,259 83,938
Total notes from direct borrowing 4,406,625 416,950
Unamortized premium 277,202 -
Compensated absences 115,242 12,844
Total business-type activities 8,424,069 1,094,794
Total all long-term liabilities 24,981,751$ 3,897,864$
City of St. Joseph
Notes to Basic Financial Statements
62
NOTE 6 – LONG-TERM DEBT (CONTINUED)
B. Components of Long-Term Liabilities (Continued)
Long-term bonded indebtedness listed on the previous page and above were issued to finance acquisition
and construction of capital assets or to refinance (refund) previous bond issues.
C. Changes in Long-Term Liabilities
Long-term liability activity for the year ended December 31, 2021, was as follows:
Beginning Ending
Balance Additions Reductions Balance
Governmental activities
Bonds payable
General obligation 4,838,000$ -$ 328,000$ 4,510,000$
G.O. special assessment bonds 8,379,000 3,190,000 2,060,000 9,509,000
G.O. abatement bonds 1,295,000 - 120,000 1,175,000
Total bonds payable 14,512,000 3,190,000 2,508,000 15,194,000
Unamortized premiums/discounts 613,301 370,219 149,142 834,378
Compensated absences 499,362 314,996 285,054 529,304
Total governmental
activities 15,624,663$ 3,875,215$ 2,942,196$ 16,557,682$
Beginning Ending
Balance Additions Reductions Balance
Business-type activities
Bonds payable
G.O. utility revenue bonds 4,965,000$ 2,185,000$ 3,525,000$ 3,625,000$
Note from direct borrowing
City of St. Cloud notes 4,812,881 - 406,256 4,406,625
Unamortized premiums 80,163 250,551 53,512 277,202
Compensated absences 107,426 55,376 47,560 115,242
Total business-type
activities 9,965,470 2,490,927 4,032,328 8,424,069
Total long-term liabilities 25,590,133$ 6,366,142$ 6,974,524$ 24,981,751$
For governmental activities, the General Fund typically liquidates the liability related to compensated
absences. For Business-Type Activities, the Water, Sanitary Sewer, Refuse, Storm Water, and Street
Light Utility Funds typically liquidates the liability related to the compensated absences.
City of St. Joseph
Notes to Basic Financial Statements
63
NOTE 6 – LONG-TERM DEBT (CONTINUED)
D. Minimum Debt Payments
Minimum annual principal and interest payments required to retire long-term liabilities:
Year Ended
December 31, Principal Interest Principal Interest
2022 394,000$ 101,319$ 1,089,000$ 330,767$
2023 397,000 93,091 1,104,000 268,060
2024 347,000 84,797 1,094,000 230,625
2025 352,000 78,750 1,059,000 194,553
2026 270,000 71,643 924,000 157,145
2027-2031 1,385,000 274,750 3,574,000 327,965
2032-2036 1,365,000 110,079 665,000 38,350
2037 - - - -
Total 4,510,000$ 814,429$ 9,509,000$ 1,547,465$
Year Ended
December 31, Principal Interest Total
2022 1,175,000$ 32,935$ 3,123,021$
2023 - - 1,862,151
2024 - - 1,756,422
2025 - - 1,684,303
2026 - - 1,422,788
2027-2031 - - 5,561,715
2032-2036 - - 2,178,429
Total 1,175,000$ 32,935$ 17,588,829$
Governmental Activities
Abatement Bonds
Governmental Activities
G.O. Bonds G.O. Special Assessment Bonds
City of St. Joseph
Notes to Basic Financial Statements
64
NOTE 6 – LONG-TERM DEBT (CONTINUED)
D. Minimum Debt Payments (Continued)
Year Ended
December 31, Principal Interest Principal Interest Total
2022 665,000$ 132,668$ 416,950$ 72,059$ 1,286,677$
2023 640,000 89,140 422,538 64,628 1,216,306
2024 665,000 67,540 428,003 57,331 1,217,874
2025 685,000 46,960 439,037 50,098 1,221,095
2026 250,000 23,460 444,841 42,632 760,933
2027-2031 675,000 34,450 1,678,342 103,048 2,490,840
2032-2036 45,000 855 478,152 21,229 545,236
2037 - - 98,762 1,081 99,843
Total 3,625,000$ 395,073$ 4,406,625$ 412,106$ 8,838,804$
Utility Revenue Bonds
Business-Type Activities
Notes From Direct Borrowing
E. Conduit Debt
Conduit debt obligations are certain limited obligation revenue bonds or similar debt instruments issued
for the express purpose of providing capital financing for a specific third party. The City has issued
various revenue bonds to provide funding to private sector entities for projects deemed to be in the
public interest. Although these bonds bear the name of the City, the City has no obligation for such debt.
Accordingly, the bonds are not reported as liabilities in the financial statements of the City.
At December 31, 2021, the City's outstanding conduit debt balances consisted of the following:
$21,195,000 Senior Housing and Healthcare Revenue Bonds,
Series 2019A 21,195,000$
$450,000 Taxable Senior Housing and Healthcare Revenue Bonds,
Series 2019A-T 170,000
Total 21,365,000$
City of St. Joseph
Notes to Basic Financial Statements
65
NOTE 7 – FUND BALANCE
Fund equity balances are classified as follows to reflect the limitations and restrictions of the respective
funds.
G.O. Industrial 2021 Street Nonmajor
Park Bonds of Overlay Governmental
General 2019A Project Fund Total
Nonspendable
Prepaid items 3,274$ -$ -$ -$ 3,274$
Restricted
PEG access fees 4,805 - - - 4,805
Debt service - 696 - 2,478,306 2,479,002
Tax increments - - - 53,048 53,048
State collected sales tax projects - - - 942,487 942,487
Park dedication fees - - - 264,179 264,179
Fire services - - - 692,476 692,476
Chartitable gambling - - - 651 651
Lodging tax - - - 43,194 43,194
DEED CDAP - - - 21,302 21,302
Revolving loan - - - 26,755 26,755
Total restricted 4,805 696 - 4,522,398 4,527,899
Committed
Economic development - - - 468,259 468,259
Assigned
Elections 8,372 - - - 8,372
Police forfeiture 38,784 - - - 38,784
Severance pay 326,935 - - - 326,935
Capital outlay reserves 1,724,365 - 925,352 1,149,161 3,798,878
Debt service relief - - - - -
Total assigned 2,098,456 - 925,352 1,149,161 4,172,969
Unassigned 2,082,669 - - (21,921) 2,060,748
Total 4,189,204$ 696$ 925,352$ 6,117,897$ 11,233,149$
NOTE 8 – RISK MANAGEMENT
The City purchases commercial insurance coverage through the League of Minnesota Cities Insurance
Trust (LMCIT) with other cities in the state, which is a public entity risk pool currently operating as a
common risk management and insurance program. The City pays an annual premium to the LMCIT for
its insurance coverage. The LMCIT is self-sustaining through commercial companies for excess claims.
The City is covered through the pool for any claims incurred but unreported, however, retains risk for
the deductible portion of its insurance policies. The amount of these deductibles is considered
immaterial to the financial statements.
City of St. Joseph
Notes to Basic Financial Statements
66
NOTE 8 – RISK MANAGEMENT (CONTINUED)
There were no significant reductions in insurance from the previous year or settlements in excess of
insurance coverage for any of the past three years.
The City's workers' compensation insurance policy is retrospectively rated. With this type of policy,
final premiums are determined after loss experience is known. The amount of premium adjustment for
2021 is estimated to be immaterial based on workers' compensation rates and salaries for the year.
At December 31, 2021, there were no other claims liabilities reported in the fund based on the
requirements of GASB Statement No. 10, which requires a liability for claims be reported if information
prior to the issuance of the financial statements indicates it is probable a liability has been incurred at the
date of the financial statements and the amount of the loss can be reasonably estimated.
NOTE 9 – PENSION PLANS
The City participates in various pension plans, total pension expense for the year ended December 31,
2021, was $62,158. The components of pension expense are noted in the following plan summaries.
For governmental activities, the General Fund typically liquidates the liability related to pensions. For
Business-Type Activities, the Water, Sanitary Sewer, Refuse, Storm Water, and Street Light Utility
Funds typically liquidate the liability related to pensions.
Public Employees' Retirement Association
A. Plan Description
The City participates in the following cost-sharing multiple-employer defined benefit pension plans
administered by PERA. PERA's defined benefit pension plans are established and administered in
accordance with Minnesota Statutes, Chapters 353 and 356. PERA's defined benefit pension plans are
tax qualified plans under Section 401(a) of the Internal Revenue Code.
General Employees Retirement Plan
All full-time and certain part-time employees of the City are covered by the General Employees Plan.
General Employees Plan members belong to the Coordinated Plan. Coordinated Plan members are
covered by Social Security.
Public Employees Police and Fire Plan
The Police and Fire Plan, 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 Police and Fire Plan also covers police officers and firefighters belonging to a local relief association
that elected to merge with and transfer assets and administration to PERA.
City of St. Joseph
Notes to Basic Financial Statements
67
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
B. Benefits Provided
PERA provides retirement, disability, and death benefits. Benefit provisions are established by state
statute and can only be modified by the state Legislature. Vested, terminated employees who are entitled
to benefits but are not receiving them yet, are bound by the provisions in effect at the time they last
terminated their public service.
General Employees Plan Benefits
General Employees Plan benefits are based on a member's highest average salary for any 5 successive
years of allowable service, age, and years of credit at termination of service. Two methods are used to
compute benefits for PERA's Coordinated Plan members. Members hired prior to July 1, 1989, receive
the higher of Method 1 or Method 2 formulas. Only Method 2 is used for members hired after June 30,
1989. Under Method 1, the accrual rate for a Coordinated members is 1.2% for each of the first 10 years
of service and 1.7% for each additional year. Under Method 2, the accrual rate for Coordinated members
is 1.7% for all years of service. For members hired prior to July 1, 1989, a full annuity is available when
age plus years of service equal 90 and normal retirement age is 65. For members hired on or after July 1,
1989, normal retirement age is the age for unreduced Social Security benefits capped at 66.
Benefit increases are provided to benefit recipients each January. The postretirement increase is equal to
50% of the cost-of-living adjustment (COLA) announced by the SSA, with a minimum increase of at
least 1% and a maximum of 1.5%. Recipients that have been receiving the annuity or benefit for at least
a full year as of the June 30 before the effective date of the increase will receive the full increase.
Recipients receiving the annuity or benefit for at least one month but less than a full year as of the June
30 before the effective date of the increase will receive a reduced prorated increase. For members
retiring on January 1, 2024, or later, the increase will be delayed until normal retirement age (age 65 if
hired prior to July 1, 1989, or age 66 for individuals hired on or after July 1, 1989). Members retiring
under Rule of 90 are exempt from the delay to normal retirement.
Police and Fire Plan Benefits
Benefits for the Police and Fire Plan 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 10 years of credited service. Benefits
for Police and Fire Plan members first hired after June 30, 2014, vest on a prorated basis from 50% after
10 years up to 100% after 20 years of credited service. The annuity accrual rate is 3% of average salary
for each year of service. For Police and Fire Plan members who were first hired prior to July 1, 1989, a
full annuity is available when age plus years of service equal at least 90.
Benefit increases are provided to benefit recipients each January. The postretirement increase is fixed at
1%. Recipients that have been receiving the annuity or benefit for at least 36 months as of the June 30
before the effective date of the increase will receive the full increase. Recipients receiving the annuity or
benefit for at least 25 months but less than 36 months as of the June 30 before the effective date of the
increase will receive a reduced prorated increase.
City of St. Joseph
Notes to Basic Financial Statements
68
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
C. Contributions
Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. Contribution
rates can only be modified by the state Legislature.
General Employees Fund Contributions
Coordinated Plan members were required to contribute 6.5% of their annual covered salary in fiscal year
2021 and the City was required to contribute 7.5% for Coordinated Plan members. The City's
contributions to the General Employees Fund for the year ended December 31, 2021, were $91,994. The
City's contributions were equal to the required contributions as set by state statute.
Police and Fire Fund Contributions
Police and Fire Plan members were required to contribute 11.8% of their annual covered salary in fiscal
year 2021 and the City was required to contribute 17.7% for Police and Fire Plan members. The City's
contributions to the Police and Fire Fund for the year ended December 31, 2021, were $131,669. The
City's contributions were equal to the required contributions as set by state statute.
D. Pension Costs
General Employees Fund Pension Costs
At December 31, 2021, the City reported a liability of $649,108 for its proportionate share of the
General Employees Fund's net pension liability. The City's net pension liability reflected a reduction due
to the State of Minnesota's contribution of $16 million. The State of Minnesota is considered a non-
employer contributing entity and the State's contribution meets the definition of a special funding
situation. The State of Minnesota's proportionate share of the net pension liability associated with the
City totaled $19,868.
City of St. Joseph
Notes to Basic Financial Statements
69
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs (Continued)
General Employees Fund Pension Costs (Continued)
The net pension liability was measured as of June 30, 2021, and the total pension liability used to
calculate the net pension liability was determined by an actuarial valuation as of that date. The City's
proportionate share of the net pension liability was based on the City's contributions received by PERA
during the measurement period for employer payroll paid dates from July 1, 2020, through June 30,
2021, relative to the total employer contributions received from all of PERA's participating employers.
The City's proportionate share was 0.0152% at the end of the measurement period and 0.0145% for the
beginning of the period.
City's proportionate share of the net pension liability 649,108$
State of Minnesota's proportionate share of the net pension
liability associated with the City 19,868
Total 668,976$
For the year ended December 31, 2021, the City recognized pension expense of $31,950 for its
proportionate share of General Employees Plan's pension expense. Included in the amount, the City
recognized $1,603 as pension expense (and grant revenue) for its proportionate share of the State of
Minnesota's contribution of $16 million to the General Employees Fund.
At December 31, 2021, the City reported its proportionate share of the General Employees Plan's
deferred outflows of resources and deferred inflows of resources related to pensions from the following
sources:
Differences between expected and actual economic experience 3,542$ 19,757$
Changes in actuarial assumptions 396,332 13,396
Net collective difference between projected
and actual investment earnings - 564,340
Changes in proportion 59,120 9,708
Contributions paid to PERA subsequent
to the measurement date 45,997 -
Total 504,991$ 607,201$
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
City of St. Joseph
Notes to Basic Financial Statements
70
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs (Continued)
General Employees Fund Pension Costs (Continued)
The $45,997 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net pension
liability in the year ended December 31, 2022. Other amounts reported as deferred outflows and
deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Pension
Year Ended Expense
December 31,Amount
2022 (12,982)$
2023 13,681
2024 4,423
2025 (153,329)
Total (148,207)$
Police and Fire Fund Pension Costs
At December 31, 2021, the City reported a liability of $471,468 for its proportionate share of the Police
and Fire Fund's net pension liability. The net pension liability was measured as of June 30, 2021, and the
total pension liability used to calculate the net pension liability was determined by an actuarial valuation
as of that date. The City's proportionate share of the net pension liability was based on the City's
contributions received by PERA during the measurement period for employer payroll paid dates from
July 1, 2020, through June 30, 2021, relative to the total employer contributions received from all of
PERA's participating employers. The City's proportionate share was 0.0618% at the end of the
measurement period and 0.0555% for the beginning of the period.
The State of Minnesota contributed $18 million to the Police and Fire Fund in the plan fiscal year ended
June 30, 2021. The contribution consisted of $9 million in direct state aid that does meet the definition
of a special funding situation and $9 million in supplemental state aid that does not meet the definition
of a special funding situation. The $9 million direct state aid was paid on October 1, 2020. Thereafter,
by October 1 of each year, the State will pay $9 million to the Police and Fire Fund until full funding is
reached or July 1, 2048, whichever is earlier. The $9 million in supplemental state aid will continue until
the fund is 90% funded, or until the State Patrol Plan (administered by the Minnesota State Retirement
System) is 90% funded, whichever occurs later. Strong asset returns for the fiscal year ended 2021 will
accelerate the phasing out of these state contributions, although it is not anticipated that they will be
phased out during the fiscal year ended 2022.
City of St. Joseph
Notes to Basic Financial Statements
71
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs (Continued)
Police and Fire Fund Pension Costs (Continued)
The State of Minnesota is included as a non-employer contributing entity in the Police and Fire
Retirement Plan Schedule of Employer Allocations and Schedule of Pension Amounts by Employer,
(pension allocation schedules) for the $9 million in direct state aid. Police and Fire Plan employers need
to recognize their proportionate share of the State of Minnesota's pension expense (and grant revenue)
under GASB 68 special funding situation accounting and financial reporting requirements. For the year
ended December 31, 2021, the City recognized pension expense of $(16,959) for its proportionate share
of the Police and Fire Plan's pension expense. Included in this amount, the City recognized $3,907 as
pension expense (and grant revenue) for its proportionate share of the State of Minnesota's contribution
of $9 million to the Police and Fire Fund.
The State of Minnesota is not included as a non-employer contributing entity in the Police and Fire
Pension Plan pension allocation schedules for the $9 million in supplemental state aid. The City also
recognized $5,562 for the year ended December 31, 2021, as revenue and an offsetting reduction of the
net pension liability for its proportionate share of the State of Minnesota's on-behalf contributions to the
Police and Fire Fund.
At December 31, 2021, the City reported its proportionate share of the Police and Fire Plan's deferred
outflows of resources and deferred inflows of resources related to pensions from the following sources.
Differences between expected and actual economic experience 89,168$ -$
Changes in actuarial assumptions 701,108 230,040
Net collective difference between projected
and actual investment earnings - 920,990
Changes in proportion 87,652 14,564
Contributions paid to PERA subsequent
to the measurement date 65,834 -
Total 943,762$ 1,165,594$
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
City of St. Joseph
Notes to Basic Financial Statements
72
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs (Continued)
Police and Fire Fund Pension Costs (Continued)
The $65,834 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net pension
liability in the year ended December 31, 2022. Other amounts reported as deferred outflows and inflows
of resources related to pensions will be recognized in pension expense as follows:
Pension
Year Ended Expense
December 31,Amount
2022 (275,083)$
2023 (44,781)
2024 (53,931)
2025 (81,195)
2026 167,324
Total (287,666)$
E. Long-Term Expected Return on Investment
The State Board of Investment, which manages the investments of PERA, prepares an analysis of the
reasonableness on a regular basis of the long-term expected rate of return using a building-block method
in which best-estimate ranges of expected future rates of return are developed for each major asset class.
These ranges are combined to produce an expected long-term rate of return by weighting the expected
future rates of return by the target asset allocation percentages. The target allocation and best estimates
of geometric real rates of return for each major asset class are summarized in the following table:
Domestic equity 33.5 % 5.10 %
International equity 16.5 5.30
Fixed income 25.0 0.75
Private markets 25.0 5.90
Total 100.0 %
Target Allocation Long-Term Asset Class
City of St. Joseph
Notes to Basic Financial Statements
73
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
F. Actuarial Methods and Assumptions
The total pension liability in the June 30, 2021, actuarial valuation was determined using an individual
entry-age normal actuarial cost method. The long-term rate of return on pension plan investments used
in the determination of the total liability is 6.5%. This assumption is based on a review of inflation and
investments return assumptions from a number of national investment consulting firms. The review
provided a range of return investment return rates deemed to be reasonable by the actuary. An
investment return of 6.5% was deemed to be within that range of reasonableness for financial reporting
purposes.
Inflation is assumed to be 2.25% for the General Employees Plan and 2.25% for the Police and Fire
Plan. Benefit increases after retirement are assumed to be 1.25% for the General Employees. The Police
and Fire Plan benefit increase is fixed at 1% per year and that increase was used in the valuation.
Salary growth assumptions in the General Employees Plan range in annual increments from 10.25%
after one year of service to 3.0% after 29 years of service and 6.0% per year thereafter. In the Police and
Fire Plan, salary growth assumptions range from 11.75% after one year of service to 3.0% after 24 years
of service.
Mortality rates for the General Employees Plan are based on the Pub-2010 General Employee Mortality
Table. Mortality rates for the Police and Fire Plan are based on the Pub-2010 Public Safety Employee
Mortality tables. The tables are adjusted slightly to fit PERA's experience.
Actuarial assumptions for the General Employees Plan are reviewed every four years. The most recent
four-year experience study for the General Employees Plan was completed in 2019. The assumption
changes were adopted by the Board and became effective with the July 1, 2020, actuarial valuation. The
most recent four-year experience study for the Police and Fire Plan was completed in 2020 and was
adopted by the Board and became effective with the July 1, 2021, actuarial valuation.
The following changes in actuarial assumptions and plan provisions occurred in 2021:
General Employees Fund
Changes in Actuarial Assumptions
The investment return and single discount rates were changed from 7.5% to 6.5% for financial
reporting purposes.
The mortality improvement scale was changed from scale MP-2019 to scale MP-2020.
Changes in Plan Provisions
There have been no changes since the previous valuation.
Police and Fire Fund
Changes in Actuarial Assumptions
The investment return and single discount rates were changed from 7.5% to 6.5% for financial
reporting purposes.
City of St. Joseph
Notes to Basic Financial Statements
74
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
F. Actuarial Methods and Assumptions (Continued)
Police and Fire Fund (Continued)
Changes in Actuarial Assumptions (Continued)
The inflation assumption was changed from 2.5% to 2.25%.
The payroll growth assumption was changed from 3.25% to 3.0%.
The base mortality table for healthy annuitants and employees was changed from the RP-2014
table to the Pub-2010 Public Safety mortality table. The mortality improvement scale was
changed from MP-2019 to MP-2020.
The base mortality table for disabled annuitants was changed from the RP-2014 healthy
annuitant mortality table (with future mortality improvement according to scale MP-2019) to the
Pub-2010 Public Safety disabled annuitant mortality table (with future mortality improvement
according to scale MP-2020).
Assumed rates of salary increase were modified as recommended in the July 14, 2020,
experience study. The overall impact is a decrease in gross salary increase rates.
Assumed rates of retirement were changed as recommended in the July 14, 2020, experience
study. The changes resulted in slightly more unreduced retirements and fewer assumed early
retirements.
Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates.
The changes resulted in more assumed terminations.
Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49.
Overall, proposed rates resulted in more projected disabilities.
Assumed percent married for active female members was changed from 60% to 70%. Minor
changes to form of payment assumptions were applied.
Changes in Plan Provisions
There have been no changes since the previous valuation.
G. Discount Rate
The discount rate used to measure the total pension liability in 2021 was 6.5%. The projection of cash
flows used to determine the discount rate assumed that contributions from Plan members and employers
will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary net positions
of the General Employees Fund and the Police and Fire Fund were projected to be available to make all
projected future benefit payments of current plan members. Therefore, the long-term expected rate of
return on pension plan investments was applied to all periods of projected benefit payments to determine
the total pension liability.
City of St. Joseph
Notes to Basic Financial Statements
75
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
H. Pension Liability Sensitivity
The following presents the City's proportionate share of the net pension liability for all plans it
participates in, calculated using the discount rate disclosed in the preceding paragraph, as well as what
the City's proportionate share of the net pension liability would be if it were calculated using a discount
rate 1 percentage point lower or 1 percentage point higher than the current discount rate:
1% Decrease in Current 1% Increase in
Discount Rate
(5.5%)
City's proportionate share of
the General Employees Fund
net pension liability 1,323,849$ 649,108$ 95,442$
1% Decrease in Current 1% Increase in
City's proportionate share of
the Police and Fire Fund
net pension liability (asset) 1,508,929$ 471,468$ (378,992)$
Discount Rate
(6.5%)
Discount Rate
(7.5%)
Discount Rate
(5.5%)
Discount Rate
(6.5%)
Discount Rate
(7.5%)
I. 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.
Public Employees Defined Contribution Plan (Defined Contribution Plan)
All of the City's council members are covered by the Defined Contribution Plan, a multiple-employer
deferred compensation plan administered by PERA. The Defined Contribution Plan is a tax qualified
plan under Section 401(a) of the Internal Revenue Code and all contributions by or on behalf of
employees are tax deferred until time of withdrawal.
City of St. Joseph
Notes to Basic Financial Statements
76
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees Defined Contribution Plan (Defined Contribution Plan) (Continued)
The defined contribution plan consists of individual accounts paying a lump-sum benefit. Plan benefits
depend solely on amounts contributed to the plan plus investment earnings, less administrative expenses;
therefore, there is no future liability to the City. Minnesota Statutes, Chapter 353D.03, specifies plan
provisions, including the employee and employer contribution rates for those qualified personnel who
elect to participate. An eligible elected official who decides to participate contributes 5% of salary which
is matched by the elected official's employer. Employees who are paid for their services may elect to
make member contributions in an amount not to exceed the employer share. Employer and employee
contributions are combined and used to purchase shares in one or more of the seven accounts of the
Minnesota Supplemental Investment Fund. For administering the plan, PERA receives 2% of employer
contributions and twenty-five hundredths of 1% (.25%) of the assets in each member's account annually.
Pension expense for the year is equal to the contributions made. Total contributions made by the City
during fiscal year 2021 were:
1,028$ 1,028$ 5% 5% 5%
Contribution Amount Percentage of Covered Payroll
Employee Employer Employee Employer Required Rate
Defined Benefit Pension Plan – Volunteer Fire Fighter's Relief Association
A. Plan Description
The City of St. Joseph Volunteer Fire Department Relief Association is the administrator of a single
employer defined benefit pension plan established to provide benefits for members of the Relief
Association per Minnesota State Statutes.
The Association issues a publicly available financial report that includes financial statements and
required supplementary information. That report may be obtained by writing to the St. Joseph Volunteer
Fire Department Relief Association, 75 Callaway St E, St. Joseph, MN 56374.
B. Benefits Provided
Volunteer firefighters of the City are member of Joseph Volunteer Fire Department Relief Association.
Full retirement benefits are payable to members who have reached age 50 and have completed 20 years of
service for lump sum service pension. Partial benefits are payable to members who have reached 50 years
and have completed 10 years of service. Disability benefits and widow and children's survivor benefits
are also payable to members, or their beneficiaries based upon requirements set forth in the bylaws. These
benefit provisions and all other requirements are consistent with enabling state statutes.
City of St. Joseph
Notes to Basic Financial Statements
77
NOTE 9 – PENSION PLANS (CONTINUED)
Defined Benefit Pension Plan – Volunteer Fire Fighter's Relief Association
C. Employees Covered by Benefit Terms
At December 31, 2021, the following employees were covered by the benefit terms:
Inactive members entitled to but not yet receiving benefits 3
Active members 28
Total 31
D. Contributions.
Minnesota Statutes Chapter 424A.092 specifies minimum support rates required on an annual basis. The
minimum support rates from the municipality and from State aids are determined as the amount required
to meet the normal cost plus amortizing any existing prior service costs over a ten year period. The
City's obligation is the financial requirement for the year less state aids. Any additional payments by the
City shall be used to amortize the unfunded liability of the relief association. The Association is
comprised of volunteers: therefore, there are no payroll expenditures (i.e., there are no covered payroll
percentage calculations). During the year, the City recognized as revenue and as an expenditure an on
behalf payment of $60,830 made by the State of Minnesota for the Relief Association. The City also
contributed $3,000 to the Relief Association.
E. Net Pension Liability
The City's net pension liability was measured as of December 31, 2021, and the total pension liability
used to calculate the net pension liability was determined by an actuarial valuation as of that date.
The total pension liability in the December 31, 2020, actuarial valuation was determined using the
following actuarial assumptions, applied to all periods included in the measurement:
Inflation 2.25 %
Investment rate of return 4.75 %, net of pensions plan investment
expense including inflation
The value of death benefits is similar to the value of the retirement pension. Mortality rates for active
members, retirees, and disabilitants were based on RP 2014 tables, with mortality improvement scale
MP-2019, with slight adjustments for male rates.
The long-term return on assets has been set based on the plan's target investment allocation along with
long-term return expectations by asset class. When there is sufficient historical evidence of market
outperformance, historical average returns may be considered. Best estimates of arithmetic real rates of
return for each major asset class included in the pension plan's target asset allocation as of the
measurement date are summarized in the table on the following page.
City of St. Joseph
Notes to Basic Financial Statements
78
NOTE 9 – PENSION PLANS (CONTINUED)
Defined Benefit Pension Plan – Volunteer Fire Fighter's Relief Association (Continued)
E. Net Pension Liability (Continued)
Asset Class
Domestic equity 40 % 4.90 %
International equity 10 5.32
Fixed income 40 1.40
Real estate and alternatives - 4.43
Cash and equivalents 10 0.09
Total 100 %
Target Allocation
Long-Term Expected
Real Rate of Return
The discount rate used to measure the total pension liability was 4.75%. Assets were projected using
expected benefit payments and expected asset returns. Expected benefit payments by year were
discounted using the expected asset return assumption for years in which the assets were sufficient to
pay all benefit payments. Any remaining benefit payments after the trust fund is exhausted are
discounted at the municipal bond rate. The equivalent single rate is the discount rate.
F. Changes in the Net Pension Liability
Total Plan Fiduciary Net
Pension Net Pension
Liability Position Liability
(a) (b) (a) - (b)
Balances at January 1, 2021 809,933$ 1,122,898$ (312,965)$
Changes for the year
Service cost 34,333 - 34,333
Interest cost 35,949 - 35,949
Changes of benefit terms 32,566 - 32,566
State contributions - 60,830 (60,830)
Municipal contributions - 3,000 (3,000)
Net investment income - 92,565 (92,565)
Benefit payments (174,884) (174,884) -
Administrative expense - (8,951) 8,951
Net changes (72,036) (27,440) (44,596)
Balances at December 31, 2021 737,897$ 1,095,458$ (357,561)$
Increase (Decrease)
City of St. Joseph
Notes to Basic Financial Statements
79
NOTE 9 – PENSION PLANS (CONTINUED)
Defined Benefit Pension Plan – Volunteer Fire Fighter's Relief Association (Continued)
F. Changes in the Net Pension Liability (Continued)
Sensitivity of the net pension liability to changes in the discount rate. The following presents the net
pension liability of the City, calculated using the discount rate of 4.75%, as well as what the City's net
pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower
(3.75%) or 1-percentage-point higher (5.75%) than the current rate:
1% Decrease Current 1% Increase
In Discount Rate Discount In Discount Rate
(3.75%) Rate (4.75%) (5.75%)
City's proportionate share of
the Plan net position liability/asset (333,200)$ (357,561)$ (381,529)$
Pension plan fiduciary net position. Detailed information about the pension plan's fiduciary net position
is available in the separately issued relief association financial report.
G. Pension Expense and Deferred Outflows of Resources, and Deferred Inflows of Resources
Related to Pensions
For the year ended December 31, 2021, the City recognized pension expense of $46,139. At
December 31, 2021, the City reported deferred outflows of resources and deferred inflows of resources
related to pensions from the following sources:
Deferred Deferred
Outflows of Inflows of
Resources Resources
Differences between expected and actual liability -$ 42,190$
Changes of assumptions 65,292 -
Net difference between projected and actual earnings on
pension plan investments - 89,394
Total 65,292$ 131,584$
City of St. Joseph
Notes to Basic Financial Statements
80
NOTE 9 – PENSION PLANS (CONTINUED)
Defined Benefit Pension Plan – Volunteer Fire Fighter's Relief Association (Continued)
G. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions (Continued)
Amounts reported as deferred outflows of resources and deferred inflows of resources related to
pensions will be recognized in pension expense as follows:
Year Ending
December 31,Total
2022 (13,293)$
2023 (32,086)
2024 (16,792)
2025 (3,415)
2026 1,430
Therafter (2,136)
Total (66,292)$
NOTE 10 – COMMITMENTS
The City has entered into contracts for construction as follows:
Commitment
2021 Street Improvements 2,580,246$ 1,895,491$ 684,755$
20th Ave Watermain 184,438 162,943 21,495
Community Center Design 620,500 15,405 605,095
Community Center Capital Campaign 420,000 - 420,000
Total 1,731,345$
Project
Contract
Amount
Expended
through
12/31/21
The community center project will be financed with $4,000,000 State MN bonding and $6,000,000 from
local option sales tax money.
City of St. Joseph
Notes to Basic Financial Statements
81
NOTE 11 – TAX INCREMENT FINANCING
The City has entered into four Tax Increment Financing agreements which meet the criteria for
disclosure under Governmental Accounting Standards Board Statement No. 77 Tax Abatement
Disclosures. The City's authority to enter into these agreements comes from Minnesota Statute 469. The
City entered into these agreements for the purpose of economic development.
Under each agreement, the City and developer agree on an amount of development costs to be
reimbursed to the developer by the City though tax revenues from the additional taxable value of the
property generated by the development (tax increment). A "pay-as-you-go" note is established for this
amount, on which the City makes payments for a fixed period of time with available tax increment
revenue after deducting for certain administrative costs.
During the year ended December 31, 2021, the City generated $150,078 in tax increment revenue and
made $137,603, in payments to developers.
In addition, the City had an abatement of $36,396 relating to a development agreement.
NOTE 12 – SUBSEQUENT EVENTS
In February 2022, the city received full payment on their note receivable from Bad Habit. With the
collection of this note, the City approved the defeasance of the outstanding balance of the G.O. CIP
Bonds 2017A.
In April 2021 the City approved selling their pooled capacity in the St. Cloud wastewater treatment
facility to the City of Foley. Under the new amendment, St. Joseph will receive an upfront
reimbursement of $1,125,455 and realize future debt savings of $1,097,000. The City of St. Joseph will
receive the reimbursements once the City of Foley ties into the wastewater system in 2022. The City of
St. Joseph plans to use the reimbursements for future sewer improvements.
NOTE 13 – NEW STANDARDS ISSUED BUT NOT YET IMPLEMENTED
GASB Statement No. 87, Leases establishes a single model for lease accounting based on the
foundational principle that leases are financings of the right to use an underlying asset. Under this
statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and
a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing
the relevance and consistency of information about governments' leasing activities. This statement will
be effective for the year ending December 31, 2022.
82
(THIS PAGE LEFT BLANK INTENTIONALLY)
83
REQUIRED SUPPLEMENTARY INFORMATION
See notes to required supplementary information. 84
City's Covered
Payroll
2015 0.0138% 715,188$ -$ 715,188$ 799,773$ 89.42% 78.19%
2016 0.0135% 1,096,133 14,341 1,110,474 839,240 130.61% 68.91%
2017 0.0142% 906,519 11,418 917,937 916,373 98.92% 75.90%
2018 0.0142% 787,758 25,900 813,658 955,440 82.45% 79.53%
2019 0.0135% 746,385 23,166 769,551 956,520 78.03% 80.23%
2020 0.0145% 869,341 26,723 896,064 1,031,520 84.28% 79.06%
2021 0.0152% 649,108 19,868 668,976 1,096,507 59.20% 87.00%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
For Fiscal
Year Ended
June 30,
City's
Proportion of
the Net
Pension
Liability
(Asset)
City's
Proportionate
Share of the
Net Pension
Liability
(Asset)
State's
Proportionate
Share
(Amount) of
the Net
Pension
Liability
Associated
with the City
City's
Proportionate
Share of the
Net Pension
Liablility and
the State's
Proportionate
Share of the
Net Pension
Liablility
Associated
with the City
City's Covered
Payroll
City's
Proportionate
Share of the
Net Pension
Liability
(Asset) as a
Percentage of
its Covered
Payroll
Plan Fiduciary
Net Position
as a
Percentage of
the Total
Pension
Liability
2015 0.0570% 647,653$ N/A 647,653$ 505,160$ 128.21% 86.61%
2016 0.0540% 2,167,114 N/A 2,167,114 518,580 417.89% 63.88%
2017 0.0540% 729,064 N/A 729,064 554,975 131.37% 85.43%
2018 0.0581% 614,057 N/A 614,057 612,154 100.31% 88.84%
2019 0.0559% 587,566 N/A 587,566 576,684 101.89% 89.26%
2020 0.0555% 726,554 17,262$ 743,816 613,525 121.24% 87.19%
2021 0.0618% 471,468 21,453 492,921 730,853 67.44% 93.66%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
City of St. Joseph
Schedule of City's Proportionate Share
of Net Pension Liability
Last Ten Years
Schedule of City's Proportionate Share
General Employees Retirement Fund
City's
Proportionate
Share
(Percentage)
of the Net
Pension
Liability
(Asset)
City's
Proportionate
Share
(Amount) of
the Net
Pension
Liability
(Asset)
City's
Proportionate
Share of the
Net Pension
Liability
(Asset) as a
Percentage of
its Covered
Payroll
Plan Fiduciary
Net Position
as a
Percentage of
the Total
Pension
Liability
Last Ten Years
For Fiscal
Year Ended
June 30,
State's
Proportionate
Share
(Amount) of
the Net
Pension
Liability
Associated
with the City
City's
Proportionate
Share of the
Net Pension
Liability and
the State's
Proportionate
Share of the
Net Pension
Liability
Associated
with the City
Public Employees Police and Fire Retirement Fund
of Net Pension Liability
See notes to required supplementary information. 85
2015 57,804$ 57,804$ -$ 770,720$ 7.50%
2016 66,294 66,294 - 883,920 7.50%
2017 69,820 69,820 - 930,933 7.50%
2018 71,452 71,452 - 952,693 7.50%
2019 76,798 76,798 - 1,023,973 7.50%
2020 90,784 90,784 - 1,210,453 7.50%
2021 91,994 91,994 - 1,226,587 7.50%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
2015 85,925$ 85,925$ -$ 530,401$ 16.20%
2016 89,587 89,587 - 553,006 16.20%
2017 93,325 93,325 - 576,080 16.20%
2018 97,377 97,377 - 601,093 16.20%
2019 106,850 106,850 - 630,383 16.95%
2020 118,036 118,036 - 666,870 17.70%
2021 131,669 131,669 - 743,893 17.70%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
City of St. Joseph
Schedule of City Contributions -
General Employees Retirement Fund
Last Ten Years
Contribution
Deficiency
(Excess)
City's Covered
Payroll
Last Ten Years
Contributions
as a Percentage
of Covered
Payroll
Statutorily
Required
Contribution
Statutorily
Required
Contribution
Contributions
in Relation to
the Statutorily
Required
Contributions
Contribution
Deficiency
(Excess)
Contributions
in Relation to
the Statutorily
Required
Contributions
Fiscal Year
Ending
December 31,
City's Covered
Payroll
Contributions
as a Percentage
of Covered
Payroll
Schedule of City Contributions -
Public Employees Police and Fire Retirement Fund
Fiscal Year
Ending
December 31,
See notes to required supplementary information. 86
2015 2016
Total Pension Liability (TPL)
Service cost 20,898$ 25,691$
Interest 29,709 35,786
Differenced between expected and actual experience - (29,935)
Changes of assumptions 55,033 56,691
Changes of benefit terms 31,883 -
Benefit payments, including refunds, or member contributions (41,168) (49,000)
Net change in total pension liability 96,355 39,233
Beginning of year 475,033 571,388
End of Year 571,388$ 610,621$
Plan Fiduciary Net Pension (FNP)
Contributions - employer 52,164$ 63,111$
Net investment income (41,979) 68,585
Benefit payments, including refunds of member contributions (41,168) (49,000)
Administrative expense (8,121) (7,724)
Net change in plan fiduciary net position (39,104) 74,972
Beginning of year 740,099 700,995
End of year 700,995$ 775,967$
Net pension liability (NPL)(129,607)$ (165,346)$
Plan fiduciary net position as a percentage of the total
pension liability 122.7% 127.1%
Covered employee payroll n/a n/a
Net pension liability as a percentage of covered payroll n/a n/a
The City implemented the Provisions of Governmental Accounting Standards Board Statement No. 68 for the year ended December 31,
2015. The schedules within the Required Supplementary Information section required a ten year presentation, but does not require
retroactive reporting. Information prior to 2015 is not available. Additional years will be reported as they become available.
Measurement Date
City of St. Joseph
Schedule of Changes in Net Pension Liability
and Related Ratios - Fire Relief Association
87
2017 2018 2019 2020 2021
25,641$ 27,172$ 28,180$ 30,292$ 34,333$
33,188 32,052 32,323 37,109 35,949
- (35,760) - (9,251) -
4,299 8,441 - 15,976 -
- - 28,541 59,260 32,566
(118,151) - - - (174,884)
(55,023) 31,905 89,044 133,386 (72,036)
610,621 555,598 587,503 676,547 809,933
555,598$ 587,503$ 676,547$ 809,933$ 737,897$
58,310$ 56,565$ 58,653$ 62,075$ 63,830$
77,946 (50,418) 118,020 117,376 92,565
(118,151) - - - (174,884)
(8,546) (7,582) (9,020) (8,297) (8,951)
9,559 (1,435) 167,653 171,154 (27,440)
775,967 785,526 784,091 951,744 1,122,898
785,526$ 784,091$ 951,744$ 1,122,898$ 1,095,458$
(229,928)$ (196,588)$ (275,197)$ (312,965)$ (357,561)$
141.4%133.5%140.7%138.6%148.5%
n/a n/a n/a n/a n/a
n/a n/a n/a n/a n/a
Measurement Date
See notes to required supplementary information. 88
2015 2016
Employer
Statutorily determined contribution (SDC) -$ -$
Contribution in relation to the SDC 3,000 3,000
Contribution deficiency (excess) (3,000)$ (3,000)$
Non-employer
2% aid 52,164$ 60,111$
Covered employee payroll n/a n/a
Contributions as a percentage of covered employee payroll n/a n/a
The Association implemented the Provisions of Governmental Accounting Standards Board Statement No. 68 for the year ended
December 31, 2015. The schedules within the Required Supplementary Information section required a ten year presentation, but
does not require retroactive reporting. Information prior to 2015 is not available. Additional years will be reported as they become
available.
City of St. Joseph
Schedule of Employer Contributions
and Non-Employer Contributing
Entities - Fire Relief Association
89
2017 2018 2019 2020 2021
-$ -$ -$ -$ -$
3,000 3,000 3,000 3,000 3,000
(3,000)$ (3,000)$ (3,000)$ (3,000)$ (3,000)$
55,310$ 53,565$ 55,653$ 59,075$ 60,830$
n/a n/a n/a n/a n/a
n/a n/a n/a n/a n/a
City of St. Joseph
Notes to Required Supplementary Information
90
General Employees Fund
2021 Changes
Changes in Actuarial Assumptions
The investment return and single discount rates were changed from 7.5% to 6.5% for financial
reporting purposes.
The mortality improvement scale was changed from scale MP-2019 to scale MP-2020.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2020 Changes
Changes in Actuarial Assumptions
The price inflation assumption was decreased from 2.5% to 2.25%.
The payroll growth assumption was decreased from 3.25% to 3.0%.
Assumed salary increase rates were changed as recommended in the June 30, 2019, experience
study. The net effect is assumed rates that average 0.25% less than previous rates.
Assumed rates of retirement were changed as recommended in the June 30, 2019, experience
study. The changes result in more unreduced (normal) retirements and slightly fewer Rule of 90
and early retirements.
Assumed rates of termination were changes as recommended in the June 30, 2019, experience
study. The new rates are based on service and are generally lower than the previous rates for
years 2-5 and slightly higher thereafter.
Assumed rates of disability were changed as recommended in the June 30, 2019, experience
study. The change results in fewer predicted disability retirements for males and females.
The base mortality table for healthy annuitants and employees was changed from the RP-2014
table to the Pub-2010 General Mortality table, with adjustments. The base mortality table for
disabled annuitants was changed from the RP-2014 disabled annuitant mortality table to the
Pub-2010 General/Teacher disabled annuitant mortality table, with adjustments.
The mortality improvement scale was changed from Scale MP-2018 to Scale MP-2019.
The assumed spouse age difference was changed from two years older for females to one year
older.
The assumed number of married male new retirees electing the 100% Joint and Survivor option
changed from 35% to 45%. The assumed number of married female new retires electing the
100% Joint and Survivor option changed from 15% to 30%. The corresponding number of
married new retirees electing the Life annuity option was adjusted accordingly.
Changes in Plan Provisions
Augmentation for current privatized members was reduced to 2.0% for the period July 1, 2020
through December 31, 2023, and 0.0% thereafter. Augmentation was eliminated for
privatizations occurring after June 30, 2020.
2019 Changes
Changes in Actuarial Assumptions
The mortality projection scale was changed from MP-2017 to MP-2018.
City of St. Joseph
Notes to Required Supplementary Information
91
General Employees Fund (Continued)
2019 Changes (Continued)
Changes in Plan Provisions
The employer supplemental contribution was changed prospectively, decreasing from $31.0
million to $21.0 million per year. The State's special funding contribution was changed
prospectively, requiring $16.0 million due per year through 2031.
2018 Changes
Changes in Actuarial Assumptions
The mortality projection scale was changed from MP-2015 to MP-2017.
The assumed benefit increase was changed from 1.0% per year through 2044 and 2.5% per year
thereafter to 1.25% per year.
Changes in Plan Provisions
The augmentation adjustment in early retirement factors is eliminated over a five-year period
starting July 1, 2019, resulting in actuarial equivalence after June 30, 2024.
Interest credited on member contributions decreased from 4.00% to 3.00%, beginning July 1,
2018.
Deferred augmentation was changed to 0.00%, effective January 1, 2019. Augmentation that has
already accrued for deferred members will still apply.
Contribution stabilizer provisions were repealed.
Postretirement benefit increases were changed from 1.00% per year with a provision to increase
to 2.50% upon attainment of 90.00% funding ratio to 50.00% of the Social Security Cost of
Living Adjustment, not less than 1.00% and not more than 1.50%, beginning
January 1, 2019.
For retirements on or after January 1, 2024, the first benefit increase is delayed until the retiree
reaches normal retirement age; does not apply to Rule of 90 retirees, disability benefit recipients,
or survivors.
Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions.
2017 Changes
Changes in Actuarial Assumptions
The CSA loads were changed from 0.8% for active members and 60% for vested and non-vested
deferred members. The revised CSA loads are now 0.0% for active member liability, 15% for
vested deferred member liability and 3% for non-vested deferred member liability.
The assumed post-retirement benefit increase rate was changed from 1.0% per year for all years
to 1.0% per year through 2044 and 2.5% per year thereafter.
Changes in Plan Provisions
The State's contribution for the Minneapolis Employees Retirement Fund equals $16,000,000 in
2017 and 2018, and $6,000,000 thereafter.
The Employer Supplemental Contribution for the Minneapolis Employees Retirement Fund
changed from $21,000,000 to $31,000,000 in calendar years 2019 to 2031. The State's
contribution changed from $16,000,000 to $6,000,000 in calendar years 2019 to 2031.
City of St. Joseph
Notes to Required Supplementary Information
92
General Employees Fund (Continued)
2016 Changes
Changes in Actuarial Assumptions
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2035
and 2.5% per year thereafter to 1.0% per year for all future years.
The assumed investment return was changed from 7.9% to 7.5%. The single discount rate was
changed from 7.9% to 7.5%.
Other assumptions were changed pursuant to the experience study dated June 30, 2015. The
assumed future salary increases, payroll growth, the inflation was decreased by 0.25% to 3.25%
for payroll growth and 2.50% for inflation.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2015 Changes
Changes in Actuarial Assumptions
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2030
and 2.5% per year thereafter to 1.0% per year through 2035 and 2.5% per year thereafter.
Changes in Plan Provisions
On January 1, 2015, the Minneapolis Employees Retirement Fund was merged into the General
Employees Fund, which increased the total pension liability by $1.1 billion and increased the
fiduciary plan net position by $892 million. Upon consolidation, state and employer
contributions were revised; the State's contribution of $6.0 million, which meets the special
funding situation definition, was due September 2015.
City of St. Joseph
Notes to Required Supplementary Information
93
Police and Fire Fund
2021 Changes
Changes in Actuarial Assumptions
The investment return and single discount rates were changed from 7.5% to 6.5% for financial
reporting purposes.
The inflation assumption was changed from 2.5% to 2.25%.
The payroll growth assumption was changed from 3.25% to 3.0%.
The base mortality table for healthy annuitants and employees was changed from the RP-2014
table to the Pub-2010 Public Safety mortality table. The mortality improvement scale was
changed from MP-2019 to MP-2020.
The base mortality table for disabled annuitants was changed from the RP-2014 healthy
annuitant mortality table (with future mortality improvement according to scale MP-2019) to the
Pub-2010 Public Safety disabled annuitant mortality table (with future mortality improvement
according to scale MP-2020).
Assumed rates of salary increase were modified as recommended in the July 14, 2020,
experience study. The overall impact is a decrease in gross salary increase rates.
Assumed rates of retirement were changed as recommended in the July 14, 2020, experience
study. The changes resulted in slightly more unreduced retirements and fewer assumed early
retirements.
Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates.
The changes resulted in more assumed terminations.
Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49.
Overall, proposed rates resulted in more projected disabilities.
Assumed percent married for active female members was changed from 60% to 70%. Minor
changes to form of payment assumptions were applied.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2020 Changes
Changes in Actuarial Assumptions
The mortality projection scale was changed from MP-2018 to MP-2019.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2019 Changes
Changes in Actuarial Assumptions
The mortality projection scale was changed from MP-2017 to MP-2018.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2018 Changes
Changes in Actuarial Assumptions
The mortality projection scale was changed from MP-2016 to MP-2017.
City of St. Joseph
Notes to Required Supplementary Information
94
Police and Fire Fund (Continued)
2018 Changes (Continued)
Changes in Plan Provisions
Postretirement benefit increases were changed to 1.00% for all years, with no trigger.
An end date of July 1, 2048, was added to the existing $9.0 million state contribution.
New annual state aid will equal $4.5 million in fiscal years 2019 and 2020, and $9.0 million
thereafter until the plan reaches 100% funding, or July 1, 2048, if earlier.
Member contributions were changed from 10.80% to 11.30% of pay, effective January 1, 2019,
and 11.80% of pay, effective January 1, 2020.
Employer contributions were changed from 16.20% to 16.95% of pay, effective January 1, 2019,
and 17.70% of pay, effective January 1, 2020.
Interest credited on member contributions decreased from 4.00% to 3.00%, beginning July 1,
2018.
Deferred augmentation was changed to 0.00%, effective January 1, 2019. Augmentation that has
already accrued for deferred members will still apply.
Actuarial equivalent factors were updated to reflect revised mortality and interest assumptions.
2017 Changes
Changes in Actuarial Assumptions
Assumed salary increases were changed as recommended in the June 30, 2016, experience study.
The net effect is proposed rates that average 0.34% lower than the previous rates.
Assumed rates of retirement were changed, resulting in fewer retirements.
The CSA load was 30% for vested and non-vested deferred members. The CSA has been
changed to 33% for vested members and 2% for non-vested members.
The base mortality table for healthy annuitants was changed from the RP-2000 fully generational
table to the RP-2014 fully generational table (with a base year of 2006), with male rates adjusted
by a factor of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-
2016. The base mortality table for disabled annuitants was changed from the RP-2000 disabled
mortality table to the mortality tables assumed for healthy retirees.
Assumed termination rates were decreased to 3% for the first three years of service. Rates
beyond the select period of three years were adjusted, resulting in more expected terminations
overall.
Assumed percentage of married female members was decreased from 65% to 60%.
Assumed age difference was changed from separate assumptions for male members (wives
assumed to be three years younger) and female members (husbands assumed to be four years
older) to the assumption that males are two years older than females.
The assumed percentage of female members electing Joint and Survivor annuities was increased.
The assumed post-retirement benefit increase rate was changed from 1% for all years to 1% per
year through 2064 and 2.5% thereafter.
The single discount rate was changed from 5.6% per annum to 7.5% per annum.
Changes in Plan Provisions
There have been no changes since the prior valuation.
City of St. Joseph
Notes to Required Supplementary Information
95
Police and Fire Fund (Continued)
2016 Changes
Changes in Actuarial Assumptions
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2037
and 2.5% thereafter to 1.0% per year for all future years.
The assumed investment return was changed from 7.9% to 7.5%. The single discount rate
changed from 7.9% to 5.6%.
The single discount rate changed from 7.90% to 5.60%.
The assumed future salary increases, payroll growth, and inflation were decreased by 0.25% to
3.25% for payroll growth and 2.50% for inflation.
Changes in Plan Provisions
There have been no changes since the prior valuation.
2015 Changes
Changes in Actuarial Assumptions
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2030
and 2.5% per year thereafter to 1.0% per year through 2037 and 2.5% per year thereafter.
Changes in Plan Provisions
The post-retirement benefit increase to be paid after attainment of the 90% funding threshold was
changed, from inflation up to 2.5%, to a fixed rate of 2.5%.
City of St. Joseph
Notes to Required Supplementary Information
96
Fire Relief Association
2021 Changes
Changes in Plan Provisions
The benefit level increased from $2,300 to $2,400 per year.
2020 Changes
Changes in Plan Provisions
The benefit level increased from $2,100 to $2,300 per year.
Changes in Actuarial Assumptions
The discount rate was changed from 5.25% to 4.75%.
97
SUPPLEMENTARY INFORMATION
98
Original
Budget
Final
Budget
Actual
Amounts
Revenues
Property taxes 2,082,470$ 2,082,470$ 2,112,522$ 30,052$
Miscellaneous taxes 4,000 4,000 2,989 (1,011)
Special assessments 2,500 2,500 57,840 55,340
Franchise fees 138,645 138,645 137,382 (1,263)
Licenses and permits 195,675 195,675 151,811 (43,864)
Intergovernmental revenue
Local government aid 1,000,000 1,197,873 1,197,873 -
Police aid 85,500 85,500 96,036 10,536
Federal grants 65,685 65,685 155,624 89,939
State grants 57,150 57,150 89,921 32,771
Other grants and aids 26,400 26,400 31,238 4,838
Total intergovernmental revenue 1,234,735 1,432,608 1,570,692 138,084
Charges for services
General government 45,450 45,450 56,491 11,041
Public safety 1,900 1,900 2,543 643
Public works 5,000 5,000 4,408 (592)
Culture and recreation 98,625 98,625 35,471 (63,154)
Total charges for services 150,975 150,975 98,913 (52,062)
Fines and forfeitures 58,000 58,000 87,381 29,381
Miscellaneous revenues
Investment income 60,000 60,000 4,947 (55,053)
Contributions and donations 2,500 2,500 4,184 1,684
Other 43,525 43,525 54,520 10,995
Total miscellaneous revenues 106,025 106,025 63,651 (42,374)
Total revenues 3,969,025 4,170,898 4,283,181 112,283
Expenditures
General government
Mayor and council 82,880 82,880 74,175 (8,705)
Administrative and finance 544,475 544,475 524,411 (20,064)
Other general government 373,625 373,625 398,771 25,146
Capital outlay 7,000 7,000 85,895 78,895
Total general government 1,007,980 1,007,980 1,083,252 75,272
City of St. Joseph
Schedule of Revenues, Expenditures, and
Changes in Fund Balance -
Budget and Actual - General Fund
Year Ended December 31, 2021
Variance with
Final Budget -
Over (Under)
99
Original
Budget
Original and
Final Budget
Actual
Amounts
Expenditures
Public safety
Police
Current 1,436,810$ 1,436,810$ 1,392,074$ (44,736)$
Capital outlay 12,515 12,515 93,160 80,645
Total police 1,449,325 1,449,325 1,485,234 35,909
Fire
Current 164,310 164,310 164,535 225
Other
Current 99,760 99,760 100,948 1,188
Capital outlay 1,500 1,500 - (1,500)
Total other 101,260 101,260 100,948 (312)
Total public safety 1,714,895 1,714,895 1,750,717 35,822
Public works
Streets and highways
Street maintenance and storm sewers 523,020 523,020 342,332 (180,688)
Snow and ice removal 155,145 155,145 65,744 (89,401)
Street engineering 45,000 45,000 35,672 (9,328)
Capital outlay 35,000 35,000 22,325 (12,675)
Total public works 758,165 758,165 466,073 (292,092)
Culture and recreation
Current 477,565 477,565 362,548 (115,017)
Capital outlay 83,400 83,400 13,764 (69,636)
Total culture and recreation 560,965 560,965 376,312 (184,653)
Total expenditures 4,042,005 4,042,005 3,676,354 (365,651)
Excess of revenues over
(under) expenditures (72,980) 128,893 606,827 477,934
Other Financing Sources (Uses)
Insurance recoveries - - 17,610 17,610
Transfers in 7,165 7,165 1,397,060 1,389,895
Transfers out - - (646,248) (646,248)
Total other financing sources (uses) 7,165 7,165 768,422 761,257
Net change in fund balances (65,815)$ 136,058$ 1,375,249 1,239,191$
Fund Balances
Beginning of year 2,813,955
End of year 4,189,204$
Variance with
Final Budget -
Over (Under)
City of St. Joseph
Schedule of Revenues, Expenditures, and
Changes in Fund Balance -
Budget and Actual - General Fund
Year Ended December 31, 2021
100
Economic
Development
Authority
(150)
TIF 2-1
Millstream
Shops and
Lofts (157)
TIF 2-3 Bayou
Blues/ Alley
Flat (159)
Assets
Cash and investments 82,443$ 36,110$ 342$
Cash with fiscal agent - - -
Taxes receivable - delinquent 598 - -
Special assessments receivable
Delinquent - - -
Deferred - - -
Accounts receivable 265 - -
Interest receivable 347 102 12
Due from other funds 8,800 - -
Due from other governments 6,406 - -
Notes receivable - - -
Total assets 98,859$ 36,212$ 354$
Liabilities
Accounts payable 6,337$ -$ -$
Contracts payable - - -
Due to other funds - - 8,800
Salaries and benefits payable 719 - -
Total liabilities 7,056 - 8,800
Deferred Inflows of Resources
Unavailable revenue - property taxes 598 - -
Unavailable revenue - special assessments - - -
Unavailable revenue - notes receivable - - -
Total deferred inflows of resources 598 - -
Fund Balances
Restricted - 36,212 -
Committed 91,205 - -
Assigned - - -
Unassigned - - (8,446)
Total fund balances 91,205 36,212 (8,446)
Total liabilities, deferred inflows
of resources, and fund balances 98,859$ 36,212$ 354$
December 31, 2021
Special Revenue
City of St. Joseph
Combining Balance Sheet -
Nonmajor Governmental Funds
101
TIF 4-1
Fortitude
Senior
Housing (153)
State
Collected
Sales Tax
(200)
Park
Dedication
(205)
Charitable
Gambling
(215)
Lodging Tax
(220)
Revolving
Loan (250)
Deed Housing
(225)
16,794$ 836,236$ 237,631$ 649$ 20,513$ 402,927$ 43,062$
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - 25,629 - 809 - -
42 2,433 614 2 56 662 132
- - - - - - -
- 109,223 305 - - - -
- - - - - 67,430 -
16,836$ 947,892$ 264,179$ 651$ 21,378$ 471,019$ 43,194$
-$ -$ -$ -$ 76$ -$ -$
- 5,405 - - - - -
- - - - - - -
- - - - - - -
- 5,405 - - 76 - -
- - - - - - -
- - - - - - -
- - - - - 67,210 -
- - - - - 67,210 -
16,836 942,487 264,179 651 21,302 26,755 43,194
- - - - - 377,054 -
- - - - - - -
- - - - - - -
16,836 942,487 264,179 651 21,302 403,809 43,194
16,836$ 947,892$ 264,179$ 651$ 21,378$ 471,019$ 43,194$
Special Revenue
102
Fire (105)
G.O.
Improvement
Bonds of
2010B (345)
G.O.
Improvement
Bonds of
2015A (351)
G.O. Tax
Abatement
Bonds of
2015B (353)
Assets
Cash and investments 743,289$ 94,154$ 84,770$ 179,172$
Cash with fiscal agent - - - 1,207,935
Taxes receivable - delinquent 30 46 535 -
Special assessments receivable
Delinquent - - 83 -
Deferred - 48,695 65,167 -
Accounts receivable 183 - - -
Interest receivable 2,135 322 459 440
Due from other funds - - - -
Due from other governments 193 152 1,695 -
Notes receivable - - - -
Total assets 745,830$ 143,369$ 152,709$ 1,387,547$
Liabilities
Accounts payable 8,500$ -$ -$ -$
Contracts payable - - - -
Due to other funds - - - -
Salaries and benefits payable 44,824 - - -
Total liabilities 53,324 - - -
Deferred Inflows of Resources
Unavailable revenue - property taxes 30 46 535 -
Unavailable revenue - special assessments - 48,695 65,250 -
Unavailable revenue - notes receivable - - - -
Total deferred inflows of resources 30 48,741 65,785 -
Fund Balances
Restricted 692,476 94,628 86,924 1,387,547
Committed - - - -
Assigned - - - -
Unassigned - - - -
Total fund balances 692,476 94,628 86,924 1,387,547
Total liabilities, deferred inflows
of resources, and fund balances 745,830$ 143,369$ 152,709$ 1,387,547$
City of St. Joseph
Combining Balance Sheet -
Nonmajor Governmental Funds
December 31, 2021
Debt Service
103
G.O. Capital
Improvement
Plan Bonds of
2016A (301)
G.O.
Improvement
Bonds of
2016B (304)
Capital
Improvement
Bonds of
2017A (303)
G.O.
Improvement
Bonds of
2017B (305)
2018A
Equipment
Certificate
(306)
G.O.
Improvement
Bonds of
2019A (307)
2021
Improvement
Bond [MN
St/Overlays]
(311)
29,555$ 244,141$ 71,311$ 24,874$ 2,606$ 127,324$ 190,854$
- - - - - - -
923 15 - 62 175 413 -
- - - - - 280 -
- 581,569 - 43,926 - 391,211 735,322
- - - - - - -
168 795 733 116 31 762 2,259
- - - - - - -
4,185 78 - 268 903 4,276 -
- - 203,039 - - - -
34,831$ 826,598$ 275,083$ 69,246$ 3,715$ 524,266$ 928,435$
-$ -$ -$ -$ -$ -$ -$
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
923 15 - 62 175 413 -
- 581,569 - 43,926 - 391,491 735,322
- - 201,771 - - - -
923 581,584 201,771 43,988 175 391,904 735,322
33,908 245,014 73,312 25,258 3,540 132,362 193,113
- - - - - - -
- - - - - - -
- - - - - - -
33,908 245,014 73,312 25,258 3,540 132,362 193,113
34,831$ 826,598$ 275,083$ 69,246$ 3,715$ 524,266$ 928,435$
Debt Service
104
2020A
Equipment
Certificate
(309)
G.O.
Improvement
Bond of
2020B (310)
G.O. Capital
Improvement
Bonds of
2020B (312)
G.O.
Improvement
Bonds of
2013A/2020B
(313)
Assets
Cash and investments 3,790$ 8,526$ 28,937$ 37,248$
Cash with fiscal agent - - - -
Taxes receivable - delinquent 121 - - 79
Special assessments receivable
Delinquent - - - 140
Deferred - 106,480 - 15,106
Accounts receivable - - - -
Interest receivable 147 1,199 67 158
Due from other funds - - - -
Due from other governments 309 34,828 - 300
Notes receivable - - - -
Total assets 4,367$ 151,033$ 29,004$ 53,031$
Liabilities
Accounts payable -$ -$ -$ -$
Contracts payable - - - -
Due to other funds - - - -
Salaries and benefits payable - - - -
Total liabilities - - - -
Deferred Inflows of Resources
Unavailable revenue - property taxes 121 - - 79
Unavailable revenue - special assessments - 106,480 - 15,246
Unavailable revenue - notes receivable - - - -
Total deferred inflows of resources 121 106,480 - 15,325
Fund Balances
Restricted 4,246 44,553 29,004 37,706
Committed - - - -
Assigned - - - -
Unassigned - - - -
Total fund balances 4,246 44,553 29,004 37,706
Total liabilities, deferred inflows
of resources, and fund balances 4,367$ 151,033$ 29,004$ 53,031$
City of St. Joseph
Debt Service
December 31, 2021
Nonmajor Governmental Funds
Combining Balance Sheet -
105
Debt Service
Crossover
Improvement
Bonds of
2014A/2020C
(314)
Jacob
Wetterling
Recreation
Center (402)
2019 Street
Overlay
Project (407)
2019
Industrial
Park Project
(408)
2020
Equipment
Certificates
(409)
2020 20th
Avenue
Watermain
Loop (410)
2022 Street
Improvement
Project (415)
85,268$ 1,990$ 110,833$ 227,984$ 18,039$ 397,167$ 13,475$
- - - - - - -
374 - - - - - -
- - - - - - -
68,185 - - - - - -
- - - - - - -
387 8 - - - - -
- - - - - - -
1,536 - - - - - -
- - - - - - -
155,750$ 1,998$ 110,833$ 227,984$ 18,039$ 397,167$ 13,475$
-$ -$ -$ 38$ -$ 220$ 13,475$
- - - - - 8,147 -
- - - - - - 13,475
- - - - - - -
- - - 38 - 8,367 26,950
374 - - - - - -
68,185 - - - - - -
- - - - - - -
68,559 - - - - - -
87,191 - - - - - -
- - - - - - -
- 1,998 110,833 227,946 18,039 388,800 -
- - - - - - (13,475)
87,191 1,998 110,833 227,946 18,039 388,800 (13,475)
155,750$ 1,998$ 110,833$ 227,984$ 18,039$ 397,167$ 13,475$
Capital Projects
106
(THIS PAGE LEFT BLANK INTENIONALLY)
107
Water Access
Fund (501)
Sewer Access
Fund (502)
Total
Governmental
Funds
Assets
Cash and investments 369,441$ 11,704$ 4,783,159$
Cash with fiscal agent - - 1,207,935
Taxes receivable - delinquent - - 3,371
Special assessments receivable
Delinquent - - 503
Deferred - - 2,055,661
Accounts receivable 11,200 9,200 47,286
Interest receivable - - 14,588
Due from other funds - - 8,800
Due from other governments - - 164,657
Notes receivable - - 270,469
Total assets 380,641$ 20,904$ 8,556,429$
Liabilities
Accounts payable -$ -$ 28,646$
Contracts payable - - 13,552
Due to other funds - - 22,275
Salaries and benefits payable - - 45,543
Total liabilities - - 110,016
Deferred Inflows of Resources
Unavailable revenue - property taxes - - 3,371
Unavailable revenue - special assessments - - 2,056,164
Unavailable revenue - notes receivable - - 268,981
Total deferred inflows of resources - - 2,328,516
Fund Balances
Restricted - - 4,522,398
Committed - - 468,259
Assigned 380,641 20,904 1,149,161
Unassigned - - (21,921)
Total fund balances 380,641 20,904 6,117,897
Total liabilities, deferred inflows
of resources, and fund balances 380,641$ 20,904$ 8,556,429$
City of St. Joseph
Combining Balance Sheet -
Nonmajor Governmental Funds
December 31, 2021
Capital Projects
108
Economic
Development
Authority (150)
TIF 2-1
Millstream
Shops and
Lofts (157)
TIF 2-2
St. Joseph Meat
Market (158)
TIF 2-3 Bayou
Blues/Alley
Flat (159)
Revenues
Property taxes 131,029$ -$ -$ -$
Tax increments - 41,126 4,585 35,739
Sales taxes - - - -
Lodging taxes - - - -
Special assessments - - - -
Intergovernmental 65,135 - - -
Charges for services 3,125 - - -
Miscellaneous
Investment income 186 54 (3) 6
Contributions and donations - - - -
Revolving loan repayments - - - -
Other - - - -
Total revenues 199,475 41,180 4,582 35,745
Expenditures
Current
Public safety - - - -
Culture and recreation - - - -
Economic development 159,845 38,042 4,910 35,052
Debt service
Principal - - - -
Interest and other charges - - - -
Capital outlay
General government - - - -
Public safety - - - -
Public works - - - -
Culture and recreation - - - -
Economic development 422 - - -
Total expenditures 160,267 38,042 4,910 35,052
Excess of revenues over
(under) expenditures 39,208 3,138 (328) 693
Other Financing Sources (Uses)
Sale of property 115,000 - - -
Bond premium - - - -
Refunding bond payment - - - -
Transfers in - - - -
Transfers out (177,000) - - -
Total other financing sources (uses) (62,000) - - -
Net change in fund balances (22,792) 3,138 (328) 693
Fund Balances
Beginning of year 113,997 33,074 328 (9,139)
End of year 91,205$ 36,212$ -$ (8,446)$
City of St. Joseph
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Governmental Funds
Year Ended December 31, 2021
Special Revenue
109
TIF 4-1
Fortitude
Senior Housing
(153)
State Collected
Sales Tax (200)
Park
Dedication
(205)
Charitable
Gambling (215)
Lodging Tax
(220)
Revolving
Loan (250)
-$ -$ 30,000$ -$ -$ -$
68,628 - - - - -
- 580,596 - - - -
- - - - 9,608 -
- - - - - -
- - - - 2,025 -
- - 35,351 - - -
22 1,283 324 1 29 331
- - 119 - - -
- - - - - 14,444
- - - - 3,811 -
68,650 581,879 65,794 1 15,473 14,775
- - - - - -
- - 7,667 - - -
62,931 - - - 16,411 -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- 19,553 476 - - -
- - - - - -
62,931 19,553 8,143 - 16,411 -
5,719 562,326 57,651 1 (938) 14,775
- - - - - -
- - - - - -
- - - - - -
- - - - - 177,000
- (945,000) - - - -
- (945,000) - - - 177,000
5,719 (382,674) 57,651 1 (938) 191,775
11,117 1,325,161 206,528 650 22,240 212,034
16,836$ 942,487$ 264,179$ 651$ 21,302$ 403,809$
Special Revenue
110
Deed Housing
(225) Fire (105)
G.O.
Improvement
Bonds of
2010B (345)
G.O.
Improvement
Bonds of
2014A (350)
Revenues
Property taxes -$ 316$ 15,070$ 110,000$
Tax increments - - - -
Sales taxes - - - -
Lodging taxes - - - -
Special assessments - - 18,484 10,764
Intergovernmental - 68,510 - -
Charges for services - 294,190 - -
Miscellaneous
Investment income 70 1,126 170 82
Contributions and donations - 1,373 - -
Revolving loan repayments - - - -
Other 5,143 120 - -
Total revenues 5,213 365,635 33,724 120,846
Expenditures
Current
Public safety - 312,247 - -
Culture and recreation - - - -
Economic development 9,421 - - -
Debt service
Principal - - 55,000 125,000
Interest and other charges - - 9,061 42,435
Capital outlay
General government - - - -
Public safety - 7,160 - -
Public works - - - -
Culture and recreation - - - -
Economic development - - - -
Total expenditures 9,421 319,407 64,061 167,435
Excess of revenues over
(under) expenditures (4,208) 46,228 (30,337) (46,589)
Other Financing Sources (Uses)
Sale of property - - - -
Bond premium - - - -
Refunding bond payment - - - (1,315,000)
Transfers in - 646,248 13,250 -
Transfers out - - - (79,543)
Total other financing sources (uses) - 646,248 13,250 (1,394,543)
Net change in fund balances (4,208) 692,476 (17,087) (1,441,132)
Fund Balances
Beginning of year 47,402 - 111,715 1,441,132
End of year 43,194$ 692,476$ 94,628$ -$
Special Revenue
City of St. Joseph
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Governmental Funds
Year Ended December 31, 2021
Debt Service
111
G.O.
Improvement
Bonds of
2015A (351)
G.O. Tax
Abatement
Bonds of
2015B (353)
G.O. Capital
Improvement
Plan Bonds of
2016A (301)
G.O.
Improvement
Bonds of
2016B (304)
Capital
Improvement
Bonds of
2017A (303)
G.O.
Improvement
Bonds of
2017B (305)
2018A
Equipment
Certificate
(306)
25,573$ -$ 268,329$ 5,059$ -$ 20,189$ 58,178$
- - - - - - -
- - - - - - -
- - - - - - -
22,383 - - 22,344 - 9,145 -
- - - - - - -
- - - - - - -
242 232 88 419 373 61 16
- - - - - - -
- - - - - - -
- - - - 36,000 - -
48,198 232 268,417 27,822 36,373 29,395 58,194
- - - - - - -
- - - - - - -
- - - - - - -
60,000 120,000 190,000 50,000 42,000 35,000 53,000
8,514 57,503 82,412 12,343 6,267 6,721 4,569
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
68,514 177,503 272,412 62,343 48,267 41,721 57,569
(20,316) (177,271) (3,995) (34,521) (11,894) (12,326) 625
- 600,000 - - - - -
- - - - - - -
- - - - - - -
- 925,000 - 20,000 - - -
- - - - - - -
- 1,525,000 - 20,000 - - -
(20,316) 1,347,729 (3,995) (14,521) (11,894) (12,326) 625
107,240 39,818 37,903 259,535 85,206 37,584 2,915
86,924$ 1,387,547$ 33,908$ 245,014$ 73,312$ 25,258$ 3,540$
Debt Service
112
Debt Service
Relief Fund
(390)
G.O.
Improvement
Bonds of
2019A (307)
2021
Improvement
Bond [MN
St/Overlays]
(311)
2020A
Equipment
Certificate
(309)
Revenues
Property taxes -$ 154,911$ -$ 47,879$
Tax increments - - - -
Sales taxes - - - -
Lodging taxes - - - -
Special assessments - 79,711 103,277 -
Intergovernmental - - - -
Charges for services - - - -
Miscellaneous
Investment income - 402 1,191 78
Contributions and donations - - - -
Revolving loan repayments - - - -
Other - - - -
Total revenues - 235,024 104,468 47,957
Expenditures
Current
Public safety - - - -
Culture and recreation - - - -
Economic development - - - -
Debt service
Principal - 155,000 - 43,000
Interest and other charges - 66,070 61,355 3,258
Capital outlay
General government - - - -
Public safety - - - -
Public works - - - -
Culture and recreation - - - -
Economic development - - - -
Total expenditures - 221,070 61,355 46,258
Excess of revenues over
(under) expenditures - 13,954 43,113 1,699
Other Financing Sources (uses)
Sale of property - - - -
Bond premium - - 150,000 -
Refunding bond payment - - - -
Transfers in - - - -
Transfers out (738,806) - - -
Total other financing sources (uses) (738,806) - 150,000 -
Net change in fund balances (738,806) 13,954 193,113 1,699
Fund Balances
Beginning of year 738,806 118,408 - 2,547
End of year -$ 132,362$ 193,113$ 4,246$
City of St. Joseph
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Governmental Funds
December 31, 2021
Debt Service
113
G.O.
Improvement
Bond of 2020B
(310)
G.O. Capital
Improvement
Bonds of
2020B (312)
G.O.
Improvement
Bonds of
2013A/2020B
(313)
G.O. Taxable
Crossover
Improvement
Bonds of
2014A/2020C
(314)
Jacob
Wetterling
Recreation
Center (402)
2019 Street
Overlay
Project (407)
2019
Industrial Park
Project (408)
-$ -$ 25,200$ 1,131$ -$ -$ -$
- - - - - - -
- - - - - - -
- - - - - - -
38,994 - 7,933 - - - -
- - - - - - -
- 29,125 - - - - -
632 35 83 122 4 - -
- - - - - - -
- - - - - - -
- - - - - - -
39,626 29,160 33,216 1,253 4 - -
- - - - - - -
- - - - 1,197 - -
- - - - - - -
- - 45,000 - - - -
12,700 14,219 3,381 14,802 - - -
- - - - - - -
- - - - - - -
- - - - - 9,630 9,762
- - - - - - -
- - - - - - -
12,700 14,219 48,381 14,802 1,197 9,630 9,762
26,926 14,941 (15,165) (13,549) (1,193) (9,630) (9,762)
- - - - - - -
- - - - - - -
- - - - - - -
- - - 79,543 - - 25,000
- - - - - - (3,000)
- - - 79,543 - - 22,000
26,926 14,941 (15,165) 65,994 (1,193) (9,630) 12,238
17,627 14,063 52,871 21,197 3,191 120,463 215,708
44,553$ 29,004$ 37,706$ 87,191$ 1,998$ 110,833$ 227,946$
Capital ProjectsDebt Service
114
2020
Equipment
Certificates
(409)
2020 20th
Avenue
Watermain
Loop (410)
2022 Street
Improvement
Project (415)
General
Capital Outlay
(490)
Revenues
Property taxes -$ -$ -$ -$
Tax increments - - - -
Sales taxes - - - -
Lodging taxes - - - -
Special assessments - - - -
Intergovernmental - - - -
Charges for services - - - -
Miscellaneous
Investment income - - - -
Contributions and donations - - - -
Revolving loan repayments - - - -
Other - - - -
Total revenues - - - -
Expenditures
Current
Public safety - - - -
Culture and recreation - - - -
Economic development - - - -
Debt service
Principal - - - -
Interest and other charges - - - -
Capital outlay
General government 3,522 - - -
Public safety 29,743 - - -
Public works - 1,204 13,475 -
Culture and recreation - - - -
Economic development - - - -
Total expenditures 33,265 1,204 13,475 -
Excess of revenues over
(under) expenditures (33,265) (1,204) (13,475) -
Other Financing Sources (uses)
Sale of property - - - -
Bond premium - - - -
Refunding bond payment - - - -
Transfers in - - - -
Transfers out - - - (601,614)
Total other financing sources (uses) - - - (601,614)
Net change in fund balances (33,265) (1,204) (13,475) (601,614)
Fund Balances
Beginning of year 51,304 390,004 - 601,614
End of year 18,039$ 388,800$ (13,475)$ -$
Capital Projects
City of St. Joseph
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances -
Nonmajor Governmental Funds
December 31, 2021
115
Water Access
Fund (501)
Sewer Access
Fund (502)
Total Other
Governmental
Funds
-$ -$ 892,864$
- - 150,078
- - 580,596
- - 9,608
- - 313,035
- - 135,670
61,250 52,150 475,191
- - 7,659
- - 1,492
- - 14,444
- - 45,074
61,250 52,150 2,625,711
- - 312,247
- - 8,864
- - 326,612
- - 973,000
- - 405,610
- - 3,522
- - 36,903
- - 34,071
- - 20,029
- - 422
- - 2,121,280
61,250 52,150 504,431
- - 715,000
- - 150,000
- - (1,315,000)
- - 1,886,041
(180,000) (60,000) (2,784,963)
(180,000) (60,000) (1,348,922)
(118,750) (7,850) (844,491)
499,391 28,754 6,962,388
380,641$ 20,904$ 6,117,897$
Capital Projects
116
(THIS PAGE LEFT BLANK INTENIONALLY)
117
Report on Internal Control over Financial Reporting
and on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with
Government Auditing Standards
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of St. Joseph
St. Joseph, Minnesota
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, each major fund, and the aggregate remaining fund information of
the City of St. Joseph, Minnesota, as of and for the year ended December 31, 2021, and the related notes
to financial statements, which collectively comprise the City's basic financial statements, and have
issued our report thereon dated May 2, 2022.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the City's internal control.
Accordingly, we do not express an opinion on the effectiveness of the City's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a material
misstatement of the City's financial statements will not be prevented, or detected and corrected, on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies
may exist that were not identified. We did identify a certain deficiency in internal control, as described
in the accompanying Schedule of Finding and Response on Internal Control that we consider to be a
material weakness, listed as audit finding 2021-001.
118
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts and grant agreements, noncompliance with which could have a direct and material effect on
the financial statements. However, providing an opinion on compliance with those provisions was not an
objective of our audit, and accordingly, we do not express such an opinion. The results of our tests
disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.
City's Response to Findings
The City's response to the finding identified in our audit is described in the accompanying Schedule of
Finding and Response on Internal Control. 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
the response.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the result of that testing, and not to provide an opinion on the effectiveness of the City's
internal control or on compliance. This report is an integral part of an audit performed in accordance
with Government Auditing Standards in considering the City's internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
St. Cloud, Minnesota
May 2, 2022
119
Minnesota Legal Compliance
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of St. Joseph
St. Joseph, Minnesota
We have audited, in accordance with auditing standards generally accepted in the United States of
America, and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, each major fund, and the aggregate remaining fund information of
the City of St. Joseph, Minnesota, as of and for the year ended December 31, 2021, and the related notes
to financial statements, which collectively comprise the City's basic financial statements, and have
issued our report thereon dated May 2, 2022.
In connection with our audit, nothing came to our attention that caused us to believe that the City failed
to comply with the provisions of the contracting and bidding, deposits and investments, conflicts of
interest, public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment
financing sections of the Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State
Auditor pursuant to Minnesota Statutes § 6.65, insofar as they relate to accounting matters. However,
our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly,
had we performed additional procedures, other matters may have come to our attention regarding the
City's noncompliance with the above referenced provisions, insofar as they relate to accounting matters.
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.
St. Cloud, Minnesota
May 2, 2022
City of St. Joseph
Schedule of Finding and Response on
Internal Control
120
CURRENT AND PRIOR YEAR INTERNAL CONTROL FINDING
Material Weakness
Audit Finding 2021-001 – Improve Segregation of Accounting Duties
Adequate segregation of accounting duties is in place when the four areas of a transaction have been
separated: authorization, custody, recording, and reconciliation.
As part of this year's audit, we reviewed the City's documentation of its internal control over
significant areas including: cash receipts, cash disbursements, capital assets, payroll, and utility
billing. The lack of adequate segregation of accounting duties could adversely affect the City's
ability to initiate, record, process, and report financial data consistent with the assertions of
management in the financial statements. Some of the areas in which we noticed a lack of segregation
or an overlap in duties are as follows:
Cash Receipts
The Accounting Technician 4.20.enters cash and checks into the point of sale system, reconcile
daily receipts, and sends late notices/calculates penalties. The Police Records Specialist records
police receipts, receives payments, and reconciles the collections. A police officer takes the
deposit to the bank.
Cash Disbursements
The Finance Director is also an authorized signer and has access to the Mayor's electronic
signature. The Administrator reviews and approves checks for payment. At year-end, the Finance
Director reconciles and records accounts and contracts payable.
Capital Assets
The Finance Director records, processes, reconciles, and posts journal entries related to capital
assets. Department heads review their listing for accuracy.
Payroll
The Finance Technician enters employee's time, processes and posts payroll, generates a payroll
report, distributes paystubs to employees, and posts the journal entries related to payroll. In
addition, this same employee reconciles payroll accruals. The Finance Director reviews payroll
reports and time off balances and calculates compensated absences balances for the audit.
Utility Billing
The Account Technician enters new accounts into the utility billing system and uploads meter
readings via interfacing with electronic readers. The Account Technician enters any rate changes
to the system and can enter manual adjustments. The Account Technician calculates and enters
final bills, prints, and mails utility bills, reconciles receipts to billed amounts, and enters receipts
batches.
121
City of St. Joseph
Schedule of Finding and Response on
Internal Control
CURRENT AND PRIOR YEAR INTERNAL CONTROL FINDING (CONTINUED)
Material Weakness (Continued)
Audit Finding 2021-001 – Improve Segregation of Accounting Duties (Continued)
Cash Reconciliation and Access
The Finance Director performs the above noted responsibilities, while also reconciling cash, and
generating manual journal entries.
City's Response
The City Council and City staff are aware of the limited personnel handling the City's financial matters.
The processes and internal controls are reviewed frequently to look for ways to improve internal
controls. The department heads, City Clerk, City Administrator and City Council each have active roles
in monitoring the financial matters of the City to provided additional oversight. It is unlikely complete
segregation of accountings duties will be achieved due to the cost of hiring several additional staff.
City of St. Joseph
Communications Letter
December 31, 2021
City of St. Joseph
Table of Contents
Report on Matters Identified as a Result of
the Audit of the Basic Financial Statements 1
Material Weakness 3
Required Communication 4
Financial Analysis 8
Emerging Issue 22
1
Report on Matters Identified as a Result of
the Audit of the Basic Financial Statements
Honorable Mayor, Members
of the City Council and Management
City of St. Joseph
St. Joseph, Minnesota
In planning and performing our audit of the basic financial statements of the governmental activities,
business-type activities, each major fund, and the aggregate remaining fund information of the City of
St. Joseph, Minnesota, as of and for the year ended December 31, 2021, 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, we considered the City's internal control over financial reporting (internal control) as a basis for
designing audit procedures that are appropriate in the circumstances for the purpose of expressing our
opinions on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the City's internal control. Accordingly, we do not express an opinion on the
effectiveness of the City's internal control over financial reporting.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that
have not been identified. In addition, because of inherent limitations in internal control, including the
possibility of management override of controls, misstatements due to error, or fraud may occur and not
be detected by such controls. However, as discussed below, we identified a certain deficiency in internal
control that we consider to be a material weakness.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the City's basic financial statements will not be prevented, or
detected and corrected, on a timely basis. A reasonable possibility exists when the likelihood of an event
occurring is either reasonably possible or probable as defined as follows:
Reasonably possible. The chance of the future event or events occurring is more than remote but
less than likely.
Probable. The future event or events are likely to occur.
The material weakness identified is stated within this letter.
2
The accompanying memorandum also includes financial analysis provided as a basis for discussion. The
matters discussed herein were considered by us during our audit and they do not modify the opinion
expressed in our Independent Auditor's Report dated May 2, 2022, on such statements.
This communication, which is an integral part of our audit, is intended solely for the information and use
of the City Council, management, others within the City and state oversight agencies and is not intended
to be, and should not be, used by anyone other than these specified parties.
St. Cloud, Minnesota
May 2, 2022
3
City of St. Joseph
Material Weakness
Improve Segregation of Accounting Duties
Adequate segregation of accounting duties is in place when the four areas of a transaction have been
separated: authorization, custody, recording, and reconciliation.
As part of this year's audit, we reviewed the City's documentation of its internal control over significant
areas including: cash receipts, cash disbursements, capital assets, payroll, and utility billing. The lack of
adequate segregation of accounting duties could adversely affect the City's ability to initiate, record,
process, and report financial data consistent with the assertions of management in the financial
statements. Some of the areas in which we noticed a lack of segregation or an overlap in duties are as
follows:
Cash Receipts
The Accounting Technician enters cash and checks into the point-of-sale system, reconcile daily
receipts, and sends late notices/calculates penalties. The Police Records Specialist records police
receipts, receives payments, and reconciles the collections. A police officer takes the deposit to the
bank.
Cash Disbursements
The Finance Director is also an authorized signer and has access to the Mayor's electronic signature.
The Administrator reviews and approves checks for payment. At year-end, the Finance Director
reconciles and records accounts and contracts payable. The City Administrator reviews and approves
checks for payment.
Capital Assets
The Finance Director records, processes, reconciles, and posts journal entries related to capital
assets. Department heads review their listing for accuracy.
Payroll
The Finance Technician enters employee's time, processes and posts payroll, generates a payroll
report, distributes paystubs to employees, and posts the journal entries related to payroll. In addition,
this same employee reconciles payroll accruals. The Finance Director reviews payroll reports and
time off balances, and calculates compensated absences balances for the audit.
Utility Billing
The Account Technician enters new accounts into the utility billing system and uploads meter
readings via interfacing with electronic readers. The Account Technician enters any rate changes to
the system and can enter manual adjustments. The Account Technician calculates and enters final
bills, prints, and mails utility bills, reconciles receipts to billed amounts, and enters receipts batches.
Cash Reconciliation and Access
The Finance Director performs the above noted responsibilities, while also reconciling cash, and
generating manual journal entries.
We recommend management and the City Council review the above deficiencies and improve
segregation of accounting duties where possible to build upon the control environment. We also
recommend the City closely follow its internal control plan and follow through with the control
activities that have been designed.
4
City of St. Joseph
Required Communication
We have audited the basic financial statements of the governmental activities, business-type activities,
each major fund, and the aggregate remaining fund information of the City as of and for the year ended
December 31, 2021. Professional standards require that we advise you of the following matters related
to our audit.
Our Responsibility in Relation to the Financial Statement Audit
As communicated in our engagement letter, our responsibility, as described by professional standards, is
to form and express opinions about whether the basic financial statements prepared by management with
your oversight are presented fairly, in all material respects, in accordance with accounting principles
generally accepted in the United States of America. Our audit of the basic financial statements does not
relieve you or management of its respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain
reasonable, rather than absolute, assurance about whether the basic financial statements are free of
material misstatement. An audit of the basic financial statements includes consideration of internal
control over financial reporting as a basis for designing audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal
control over financial reporting. Accordingly, as part of our audit, we considered the internal control of
the City solely for the purpose of determining our audit procedures and not to provide any assurance
concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our
professional judgement, relevant to your responsibilities in overseeing the financial reporting process.
However, we are not required to design procedures for the purpose of identifying other matters to
communicate to you.
Generally accepted accounting principles provide for certain Required Supplementary Information (RSI)
to supplement the basic financial statements. Our responsibility with respect to the RSI, which
supplements the basic financial statements, is to apply certain limited procedures in accordance with
generally accepted auditing standards. However, the RSI was not audited and, because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any assurance,
we do not express an opinion or provide any assurance on the RSI.
Our responsibility for the supplementary information accompanying the basic financial statements, as
described by professional standards, is to evaluate the presentation of the supplementary information in
relation to the basic financial statements as a whole and to report on whether the supplementary
information is fairly stated, in all material respects, in relation to the basic financial statements as a
whole.
Our Responsibility in Relation to Government Auditing Standards
As communicated in our engagement letter, part of obtaining reasonable assurance about whether the
basic financial statements are free of material misstatement, we performed tests of the City's compliance
with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which
could have a direct and material effect on the determination of basic financial statement amounts.
However, the objective of our tests was not to provide an opinion on compliance with such provisions.
5
City of St. Joseph
Required Communication
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to
you.
Compliance with All Ethics Requirements Regarding Independence
The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied
with all relevant ethical requirements regarding independence.
Significant Risks Identified
We have identified the following significant risks of material misstatement:
Misappropriation of assets and segregation of duties - If duties cannot be appropriately segregated
within the accounting and finance department, there is a risk of unauthorized disbursements being made
from the City and adjustments being made to the City's general ledger. In addition,
generally this results in less review taking place as transactions are recorded in the financial statements.
Management override of internal control - Management override of internal control is considered a risk
in substantially all engagements as management may be incentivized to produce better results.
Improper revenue recognition - Revenue recognition is considered a fraud risk on substantially all
engagements as it generally has a significant impact on the results of the governments operations. In
addition, complexities exist surrounding the calculation and recording of various revenue sources.
Qualitative Aspects of the City's Significant Accounting Practices
Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the
significant accounting policies adopted by the City is included in the notes to basic financial statements.
There have been no initial selection of accounting policies and no changes to significant accounting
policies or their application during 2021. No matters have come to our attention that would require us,
under professional standards, to inform you about (1) the methods used to account for significant
unusual transactions and (2) the effect of significant accounting policies in controversial or emerging
areas for which there is a lack of authoritative guidance or consensus.
Significant Accounting Estimates
Accounting estimates are an integral part of the basic financial statements prepared by management and
are based on management's current judgements. Those judgements are normally based on 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 basic financial statements and
because of the possibility that future events affecting them may differ markedly from management's
current judgements. The most sensitive estimates affecting the basic financial statements relate to:
Depreciation – The City is currently depreciating its capital assets over their estimated useful
lives, as determined by management, using the straight-line method.
6
City of St. Joseph
Required Communication
Qualitative Aspects of the City's Significant Accounting Practices (Continued)
Significant Accounting Estimates (Continued)
Net Pension Liability, Deferred Outflows of Resources Related to Pensions and Deferred Inflows
of Resources Related to Pensions – These balances are based on an allocation by the pension
plans using estimates based on contributions.
We evaluated the key factors and assumptions used to develop the accounting estimates and determined
that they are reasonable in relation to the basic financial statements taken as a whole and in relation to
the applicable opinion units.
Financial Statement Disclosures
Certain basic financial statement disclosures involve significant judgment and are particularly sensitive
because of their significance to financial statement users. The basic financial statement disclosures are
neutral, consistent, and clear.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of
the audit.
Uncorrected and Corrected Misstatements
For the purposes of this communication, professional standards require us to accumulate all known
and likely misstatements identified during the audit, other than those that we believe are trivial, and
communicate them to the appropriate level of management. Further, professional standards require
us to also communicate the effects of uncorrected misstatements related to prior periods on the
relevant classes of transactions, account balances or disclosures, and the basic financial statements
taken as a whole and each applicable opinion unit.
We identified the following uncorrected misstatement of the basic financial statements. Management has
determined its effect is immaterial, both individually and in the aggregate, to the basic financial
statements taken as a whole and each opinion unit.
Prepaid expenditures
In addition, professional standards require us to communicate to you all material, corrected
misstatements that were brought to the attention of management as a result of our audit procedures.
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 basic financial statements taken as a
whole.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a
matter, whether or not resolved to our satisfaction, concerning a basic financial accounting,
reporting, or auditing matter, which could be significant to the City's basic financial statements or
the auditor's report. No such disagreements arose during the course of our audit.
7
City of St. Joseph
Required Communication
Representations Requested from Management
We have requested certain written representations from management, which are included in the
management representation letter.
Management's Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters. Management has informed us that, and to our knowledge, there were no
consultations with other accountants regarding auditing and accounting matters.
Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City, we generally discuss a variety of
matters, including the application of accounting principles and auditing standards, significant events or
transactions that occurred during the year, operating and regulatory conditions affecting the City, and
operational plans and strategies that may affect the risks of material misstatement. None of the matters
discussed resulted in a condition to our retention as the City's auditor.
Other Information Included in Annual Reports
Pursuant to professional standards, our responsibility as auditors for other information, whether financial
or nonfinancial, included in the City's annual reports, does not extend beyond the information identified
in the audit report, and we are not required to perform any procedures to corroborate such other
information.
We applied certain limited procedures to the RSI that supplements the basic financial statements. Our
procedures consisted of inquiries of management regarding the methods of preparing the information
and comparing the information for consistency with management's responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements.
We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
With respect to the supplementary information accompanying the financial statements, we made
certain inquiries of management and evaluated the form, content and methods of preparing the
information to determine that the information complies with accounting principles generally
accepted in the United States of America, the method of preparing it has not changed from the prior
period, and the information is appropriate and complete in relation to our audit of the financial
statements. We compared and reconciled the supplementary information to the underlying
accounting records used to prepare the basic financial statements or to the basic financial statements
themselves.
8
City of St. Joseph
Financial Analysis
The following pages provide graphic representation of select data pertaining to the financial position and
operations of the City for the past five years. Our analysis of each graph is presented to provide a basis
for discussion of past performance and how implementing certain changes may enhance future
performance. We suggest you view each graph and document if our analysis is consistent with yours. A
subsequent discussion of this information should be useful for planning purposes.
Tax Capacity, Levy, and Rates
The taxable tax capacity increased at a higher rate than the increase in the certified levy in 2021, causing
the tax rate to decrease.
$3,379,730
$3,565,731
$3,851,786
$5,200,249
$5,538,243
$2,002,920
$2,191,595 $2,343,285
$2,893,011 $2,957,875
59.26%61.46%60.84%
55.63%53.41%
99.61%99.66%99.41%99.93%97.74%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
$5,500,000
$6,000,000
2017 2018 2019 2020 2021
Tax Capacity, Levy, and Rates
Taxable Tax Capacity Certified Tax Levy Tax Rate Collection Rate
9
City of St. Joseph
Financial Analysis
General Fund
For the year ended December 31, 2021, General Fund revenues exceeded expenditures by $606,827. In
addition to this, the fund had transfers in of $1,397,060 from other funds and transfers out of $646,248
to other funds resulting in an increase in the General Fund balance of $1,375,249. Of the City's General
Fund balance at December 31, 2021, $2,098,456 was assigned for specific expenditures, such as the
elections, police forfeiture, severance pay and capital outlay reserves. The City had $4,805 of its fund
balance restricted for PEG access. The City also has $3,274 of its fund balance in nonspendable form as
the funds have already been spent on prepaid insurance. The unassigned portion of the fund balance,
which includes monies set aside for working capital, totaled $2,082,669 and represents approximately
six months of 2021 General Fund expenditures. The City's target General Fund balance is to maintain
working capital, a portion of the unassigned balance, in the amount of four to six months of the next
year's budgeted expenditures of the General Fund.
The graphs below and on the following page show the City's General Fund balance and the General
Fund revenues and expenditures for the last five years.
$1,449,363 $1,468,385 $1,631,900 $1,707,066 $2,082,669
$557,885 $620,425 $625,428 $648,556
$288,493 $267,501 $321,091 $453,843 $2,098,456
34,370 5,051 4,805
$25,712 $24,560 $9 $4,490 $3,274
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2017 2018 2019 2020 2021
General Fund Balance
Unassigned Assigned for Fire Fund Assigned for Other Purposes Restricted Nonspendable
10
City of St. Joseph
Financial Analysis
General Fund (Continued)
2017 2018 2019 2020 2021
Total Revenues $3,258,037 $3,527,345 $3,711,600 $4,945,235 $4,283,181
Total Expenditures 3,029,246 3,220,573 3,429,162 4,473,613 3,676,354
Fund Balance 2,355,823 2,385,922 2,578,428 2,813,955 4,189,204
$(500,000)
$500,000
$1,500,000
$2,500,000
$3,500,000
$4,500,000
$5,500,000
General Fund
During the year ended December 31, 2021, the City's General Fund revenues decreased $662,054, or
13.4%, from 2020, while expenditures decreased by $797,259, or 17.8%. These changes in revenues and
expenditures will be discussed by source and function, respectively, on the following pages.
As discussed earlier, fund balance did increase $1,375,249 from 2020 to 2021. Fund balance has
increased $1,833,381 or 77.8% since 2017.
11
City of St. Joseph
Financial Analysis
General Fund Revenues
2017 2018 2019 2020 2021
Taxes 1,125,765$ 1,291,758$ 1,431,366$ 1,935,881$ 2,115,511$
Special assessments 9,127 5,341 3,558 3,389 57,840
Franchise fees 129,242 131,212 134,704 132,991 137,382
Licenses and permits 356,990 357,138 255,953 178,139 151,811
Intergovernmental 1,133,362 1,227,716 1,230,507 2,102,263 1,570,692
Charges for services 376,946 396,183 406,047 430,989 98,913
Fines and forfeitures 55,474 58,620 52,289 43,317 87,381
Miscellaneous 71,131 59,377 197,176 118,266 63,651
Total Revenues 3,258,037$ 3,527,345$ 3,711,600$ 4,945,235$ 4,283,181$
As discussed earlier, the City's revenue decreased $662,054 from 2020 to 2021. Intergovernmental
revenues accounted for the largest decrease from the prior year with a decrease of $531,571, or 25.3%.
Most of this decrease was from federal grants largely related to CARES funding in 2020. The City also
received a decrease in charges for service revenue due to presenting the Fire fund as its own fund in
2021 instead of combined with the general fund. Tax revenue accounted for the largest increase,
increasing $179,630 from 2020. This increase was due to an increase in the amount levied for the
General Fund. All other revenues stayed consistent with the prior year.
Total revenues have grown $1,025,144 since 2017, an increase of 31.5%. The largest variances between
the types of revenue over the five-year period have been the increases in property taxes and
intergovernmental revenues while charges for services and licenses and permit revenue decreased. Other
revenues have stayed relatively consistent over that timeframe.
The pie charts on the following page show the General Fund sources of revenues for 2021 and 2020 as a
percentage of total revenues. The allocation of sources of revenue fluctuates minimally from year-to-
year. Intergovernmental revenue and taxes account for the two largest components of revenues, each
making up 37% and 49% of the total. The total of these two categories accounts for approximately 86%
and 81% of General Fund revenues for 2021 and 2020, respectively.
12
City of St. Joseph
Financial Analysis
General Fund Revenues (Continued)
Taxes
49%
Special assessments
1%
Franchise fees
3%
Licenses and
permits
4%
Intergovernmental
37%
Charges for
services
2%Fines and
forfeitures
2%
Miscellaneous
2%
2021 General Fund Revenues
Taxes
39%
Special Assesments
Less than 1%
Franchise fees
3%
Licenses and
permits
4%Intergovernmental
42%
Charges for
services
9%Fines and
forfeitures
1%
Miscellaneous
2%
2020 General Fund Revenues
13
City of St. Joseph
Financial Analysis
General Fund Expenditures
2017 2018 2019 2020 2021
General government 749,008$ 741,374$ 815,401$ 1,020,077$ 997,357$
Public safety 1,537,183 1,606,132 1,625,599 1,741,056 1,657,557
Public works 342,806 440,811 486,341 457,226 443,748
Culture and recreation 270,555 331,861 397,204 429,568 362,548
Economic Development - - - 201,414 -
Capital outlay 129,694 100,395 104,617 624,272 215,144
Total Expenditures 3,029,246 3,220,573 3,429,162 4,473,613 3,676,354
As discussed earlier, General Fund expenditures decreased $797,259, or 17.8%. The most significant
decreases in expenditures were in capital outlay, public safety, and economic development. Capital
outlay decreased $409,128, or 65.5% from 2020. This decrease was due to the City purchasing a new
squad car, various equipment for police and fire, various computer hardware in 2020 and significantly
less purchases in 2021. Public safety expenditures decreased $83,499. This decrease was primarily due
to the City moving the Fire fund to a separate fund instead of including it with the General Fund.
Economic development decreased $201,414 due to Coronavirus relief funds that went to local
businesses in 2020 and nothing similar in 2021. All other expenditures remained consistent with the
prior year.
The pie charts on the following page show the General Fund expenditures by function for 2021 and
2020 as a percentage of total expenditures. The allocation of expenditures by function vary from year to
year. Public safety remains the largest component of General Fund expenditures, representing 45% of
total expenditures, up from 39% in 2020. Capital outlay decreased from 14% to 6% from 2020 to 2021.
14
City of St. Joseph
Financial Analysis
General Fund Expenditures (Continued)
General
government
27%
Public safety
45%
Public works
12%
Culture and
recreation
10%
Capital outlay
6%
2021 General Fund Expenditures
General
government
23%
Public safety
39%
Public works
10%
Culture and
recreation
10%
Economic
Development
4%
Capital outlay
14%
2020 General Fund Expenditures
15
City of St. Joseph
Financial Analysis
General Fund Budget
The table below illustrates the General Fund budget and actual for 2021 revenues and expenditures by
function.
Actual
Amounts
Revenues
Taxes 2,086,470$ 2,086,470$ 2,115,511$ 29,041$
Special assessments 2,500 2,500 57,840 55,340
Franchise fees 138,645 138,645 137,382 (1,263)
Licenses and permits 195,675 195,675 151,811 (43,864)
Intergovernmental 1,234,735 1,432,608 1,570,692 138,084
Charges for services 150,975 150,975 98,913 (52,062)
Fines and forfeitures 58,000 58,000 87,381 29,381
Miscellaneous 106,025 106,025 63,651 (42,374)
Total revenues 3,973,025 4,170,898 4,283,181 112,283
Expenditures
General government 1,000,980 1,000,980 997,357 (3,623)
Public safety 1,700,880 1,700,880 1,657,557 (43,323)
Public works 723,165 723,165 443,748 (279,417)
Culture and recreation 477,565 477,565 362,548 (115,017)
Capital outlay 139,415 139,415 215,144 75,729
Total expenditures 4,042,005 4,042,005 3,676,354 (365,651)
Excess of receipts over
(under) disbursements (68,980) 128,893 606,827 477,934
Other Financing Sources (Uses)
Insurance recoveries - 17,610 17,610
Transfers in 7,165 7,165 1,397,060 1,389,895
Transfers out - - (646,248) (646,248)
Total other financing sources 7,165 7,165 768,422 761,257
Net change in fund balance (61,815)$ 136,058$ 1,375,249$ 1,239,191$
Final
Budget
Variance
With Final
Budget -
Over (under)
Original
Budget
16
City of St. Joseph
Financial Analysis
General Fund Budget (Continued)
The City's original budget decreased fund balance by $61,815. The amended budget increased fund
balance by $136,058, with budgeted revenues of $4.17 million, budgeted expenditures of $4.04 million,
and other financing sources of $7,165. General fund revenues were over budget by $112,283.
Intergovernmental revenues represented the majority of this variance coming in over budget $138,084.
This variance was due to the City not budgeting for the American Rescue Plan funds that were received
in 2021. Other revenues were in line with the budget.
Total expenditures were under budget by $365,651. Public works had the largest budget variance, being
$279,417 under budget in 2021. This variance was due to the City not completing as much seal coating
and crack filling as budgeted, being under budget on wages and benefits due to allocating time based on
where staff actually worked, and being under budget on snow and ice removal expenditures. Culture and
recreation expenditures were under budget $115,017 largely due to the City selling Colts Academy in
April 2021 and budgeting for a full year of costs. Capital outlay was over budget $75,729, as a result of
budgeting conservatively for purchases during the year. Other areas were consistent with budgeted
amounts.
Enterprise Funds
Enterprise funds are used to account for operations financed and operated in a manner, similar to private
business enterprises, where the City intends the cost of providing goods or services to the public be
financed or recovered primarily through user charges. The City's Enterprise Funds include the Water,
Sanitary Sewer, Refuse, Storm Water, and Street Light Utility Funds.
Water Fund
The Water Fund showed operating income in all five years presented. Operating revenues increased
$27,352, or 2.4%, from 2020 due to an increase in usage. Operating expenses increased $947, or 0.1%,
from 2020 to 2021. Expenses were consistent with the prior year.
Operations produced operating income of $267,754, which was the highest in the five years presented.
With the exclusion of $459,783 in depreciation expense, the Fund experienced operating income of
$727,537. However, depreciation should be considered as a true expense in operations, as most
equipment and facilities will eventually need upgrades or replacement. The operations of the Water
Fund covered 100% of depreciation expense.
In addition to the operating revenues and expenses of the Water Fund, there were net non-operating
expenses of $83,224, which is comprised of investment income and other income, offset by interest
expense on the outstanding debt. The operating and non-operating activities along with capital
contributions and transfers resulted in an increase in net position of $757,845 to $11,641,064 at
December 31, 2021. The cash and investments balance at December 31, 2021, totaled $1,290,923, an
increase of $226,795.
17
City of St. Joseph
Financial Analysis
Water Fund (Continued)
2017 2018 2019 2020 2021
Operating Revenues $968,823 $1,030,342 $1,001,282 $1,126,425 $1,153,777
Operating Expenses 791,779 877,947 843,267 885,076 886,023
Operating Income with Depreciation 177,044 152,395 158,015 241,349 267,754
Operating Income without Depreciation 594,056 588,720 590,721 683,204 727,537
$100,000
$300,000
$500,000
$700,000
$900,000
$1,100,000
$1,300,000
WaterFund
Sanitary Sewer Fund
Operating revenues increased $50,714, or 3.8%, from 2020 to 2021, while operating expenses increased
$137,694, or 13.8%. Revenues increased due to an increase in usage in 2021. Expenses increased due to
additional repairs needed during the year. There was a dual force main emergency repair, all cities part
of St. Cloud sewer agreement were charged a share of the repair.
The Sewer Fund produced operating income for all five years presented. Due to the nature and cost of
the Sewer Fund's assets, it is difficult to establish sewer rates sufficient to cover replacement of the
assets represented by depreciation expense. Ideally, sewer revenues should cover all operating expenses,
including depreciation.
18
City of St. Joseph
Financial Analysis
Sanitary Sewer Fund (Continued)
The graph below indicates the Sewer Fund did generate operating income and covered 100% of
depreciation each year presented.
In addition to the operating revenues and expenses of the Sewer Fund, there were net non-operating
expenses of $90,236, which is primarily due to $105,052 of interest expense paid on outstanding debt.
Capital contributions and transfers along with the operating and non-operating activities resulted in an
increase in net position of $779,555 to $11,332,374 at December 31, 2021. The cash balance at
December 31, 2021, totaled $772,897, an increase of $145,139.
2017 2018 2019 2020 2021
Operating Revenues $1,271,765 $1,387,894 $1,393,095 $1,345,104 $1,395,818
Operating Expenses 959,148 942,953 992,085 995,506 1,133,200
Operating Income (Loss) with
Depreciation 312,617 444,941 401,010 349,598 262,618
Operating Income without Depreciation 794,023 937,945 894,443 884,242 814,306
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Sanitary Sewer Fund
19
City of St. Joseph
Financial Analysis
Refuse Fund
The following graph displays selected financial data for the Refuse Fund for the past five years. The
Fund consistently showed an operating loss each year. Operating revenues increased $45,062, or 14.3%,
while operating expenses increased $53,920, or 16.9%, from 2020 to 2021. The increase in revenues was
due to an increase in rates in 2021. Expenses increased due to increased fees from their waste collection
company. These changes resulted in an operating loss of $9,097 for 2021. The Fund produced an
operating loss of $8,982 when depreciation is not considered, thus, the fund is not covering any
depreciation expense.
In addition to the operating activities of the fund, there were non-operating revenue of $1,793 which is
comprised of investment income and other income. Transfers along with operating and non-operating
activities resulted in a decrease in net position of $17,729. The cash balance decreased $21,005 in 2021
and totaled $207,664 at December 31, 2021.
2017 2018 2019 2020 2021
Operating Revenues $288,151 $280,981 $297,500 $314,623 $359,675
Operating Expenses 289,557 307,941 319,085 315,482 368,772
Operating Income (Loss) with Depreciation (1,406) (26,960) (21,585) (859) (9,097)
Operating Income (Loss) without
Depreciation 5,200 (20,454) (15,079) (744) (8,982)
$(50,000)
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
Refuse Fund
20
City of St. Joseph
Financial Analysis
Storm Water Fund
The Storm Water Fund showed operating losses in all five years presented. Operating revenues
increased $37,372, or 25.4%, from 2020 to 2021, due to increase in rates and customers. Operating
expenses increased $25,275, or 13.2% due to increased depreciation.
The Storm Water Fund produced an operating loss of $31,869 with depreciation and an operating
income of $123,629 without depreciation expense. The operations of the Storm Water Fund covered
79.5% of depreciation expense. The Storm Water Fund also had nonoperating revenues of $797, capital
contributions totaling $262,151, and transfers out totaling $46,595. Fund activity resulted in an increase
in net position of $184,484. The cash balance increased $67,608 in 2021 and totaled $265,028 at
December 31, 2021.
We recommend the City continue to monitor rates as well as operating expenses to ensure the Fund's
profitability in the future.
2017 2018 2019 2020 2021
Operating Revenues $127,167 $80,710 $167,456 $147,231 $184,603
Operating Expenses 169,389 210,302 198,628 191,197 216,472
Operating (Loss) with Depreciation (42,222) (129,592) (31,172) (43,966) (31,869)
Operating Income (Loss) without
Depreciation 62,991 (23,778) 77,696 94,657 123,629
$(150,000)
$(100,000)
$(50,000)
$-
$50,000
$100,000
$150,000
$200,000
$250,000
Storm Water Fund
21
City of St. Joseph
Financial Analysis
Street Light Utility
The Street Light Utility Fund was opened during 2013 to track activity relating to the street light utility.
The Street Light Utility Fund showed an operating income for the fourth year in a row. Operating
revenues stayed consistent with the prior year, increasing only $2,783 from 2020 to 2021. Operating
expenses increased $1,075 also staying consistent with 2020.
The Street Light Utility Fund produced operating income of $17,970. The fund also reported non-
operating income including investment income, special assessments, and other income totaling $566.
Operating income along with non-operating income resulted in an increase in net position of $18,536.
The cash balance increased $7,535 in 2021 and totaled $77,030 at December 31, 2021.
We recommend the City continue to monitor rates as well as operating expenses to ensure the Fund's
profitability in the future.
2017 2018 2019 2020 2021
Operating Revenues $61,359 $76,625 $80,534 $82,418 $85,201
Operating Expenses 64,866 70,890 56,127 66,156 67,231
Operating Income (Loss)(3,507) 5,735 24,407 16,262 17,970
$(10,000)
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
Street Light Utility
22
City of St. Joseph
Emerging Issue
Executive Summary
The following is an executive summary of financial and business related updates to assist you in staying
current on emerging issues in accounting and finance. This summary will give you a preview of the new
standards that have been recently issued and what is on the horizon for the near future. The most recent
and significant update includes:
Accounting Standard Update – GASB Statement No. 87 – Leases – GASB has issued GASB
Statement No. 87 relating to accounting and financial reporting for leases. This new statement
establishes a single model for lease accounting based on the principle that leases are financing of
the right to use an underlying asset.
The following is an extensive summary of the current update. As your continued business partner, we
are committed to keeping you informed of new and emerging issues. We are happy to discuss this issue
with you further and its applicability to your City.
Accounting Standard Update – GASB Statement No. 87 – Leases
The objective of this Statement is to better meet the information needs of financial statement users by
improving accounting and financial reporting for leases by governments. This Statement increases the
usefulness of governments' basic financial statements by requiring recognition of certain lease assets and
liabilities for leases that previously were classified as operating leases and recognized as inflows of
resources or outflows of resources based on the payment provisions of the contract. It establishes a
single model for lease accounting based on the foundational principle that leases are financings of the
right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability
and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a
deferred inflow of resources, thereby enhancing the relevance and consistency of information about
governments' leasing activities.
A lease is defined as a contract that conveys control of the right to use another entity's nonfinancial asset
(the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like
transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. Any
contract that meets this definition should be accounted for under the leases guidance, unless specifically
excluded in this Statement.
A short-term lease is defined as a lease that, at the commencement of the lease term, has a maximum
possible term under the lease contract of 12 months (or less), including any options to extend, regardless
of their probability of being exercised. Lessees and lessors should recognize short-term lease payments
as outflows of resources or inflows of resources, respectively, based on the payment provisions of the
lease contract.
23
City of St. Joseph
Emerging Issue
Accounting Standard Update – GASB Statement No. 87 – Leases (Continued)
A lessee should recognize a lease liability and a lease asset at the commencement of the lease term,
unless the lease is a short-term lease or it transfers ownership of the underlying asset. The lease liability
should be measured at the present value of payments expected to be made during the lease term (less any
lease incentives). The lease asset should be measured at the amount of the initial measurement of the
lease liability, plus any payments made to the lessor at or before the commencement of the lease term
and certain direct costs. A lessee should reduce the lease liability as payments are made and recognize
an outflow of resources (for example, expense) for interest on the liability. The lessee should amortize
the lease asset in a systematic and rational manner over the shorter of the lease term or the useful life of
the underlying asset. The notes to basic financial statements should include a description of leasing
arrangements, the amount of lease assets recognized, and a schedule of future lease payments to be
made.
A lessor should recognize a lease receivable and a deferred inflow of resources at the commencement of
the lease term, with certain exceptions for leases of assets held as investments, certain regulated leases,
short-term leases, and leases that transfer ownership of the underlying asset. A lessor should not
derecognize the asset underlying the lease. The lease receivable should be measured at the present value
of lease payments expected to be received during the lease term. The deferred inflow of resources
should be measured at the value of the lease receivable plus any payments received at or before the
commencement of the lease term that relate to future periods. A lessor should recognize interest revenue
on the lease receivable and an inflow of resources (for example, revenue) from the deferred inflows of
resources in a systematic and rational manner over the term of the lease. The notes to basic financial
statements should include a description of leasing arrangements and the total amount of inflows of
resources recognized from leases.
GASB Statement No. 87 is effective for reporting periods beginning after June 15, 2021.
Information provided above was obtained from www.gasb.org.
Council Agenda Item
MEETING DATE:
AGENDA ITEM:
SUBMITTED BY:
May 16, 2022
Public Hearing, MS4 Annual Report
Public Works
BOARD/COMMISSION/COMMITTEE RECOMMENDATION: NA
PREVIOUS COUNCIL ACTION: NA
BACKGROUND INFORMATION: The City of St. Joseph is located near a large urbanized area, which
classifies it as a mandatory regulated municipal separate storm sewer system (MS4) for the National
Pollution Discharge Elimination System (NPDES) Phase II program.
The NPDES Phase II program is a federally mandated program established by the Environmental
Protection Agency (EPA) to implement and maintain stormwater management activities though a
permitting mechanism in the City of St. Joseph. The permit requires the City to incorporate six minimum
control measures into a storm water pollution prevention plan (SWPPP). Those six control measures
include: Public Education and Outreach, Public Participation/Involvement, Illicit Discharge Detection
and Elimination, Construction Site Runoff Control, Post-Construction Runoff Control, and Pollution
Prevention/Good Housekeeping. These measures are expected to result in significant reductions of
pollutants discharged into receiving water bodies.
The City is required to submit to the Minnesota Pollution Control Agency (MPCA) an annual report of
those activities implemented as outlined in the City’s SWPPP. In addition, the City is required to hold a
public hearing to gain input on the annual MS4 report as part of the public participation and involvement
control measure.
BUDGET/FISCAL IMPACT: NA
ATTACHMENTS: 2021 Draft MS4 Annual Report
REQUESTED COUNCIL ACTION: Hold Public Hearing for any public comment. No action is
required.
7
Council Agenda Item 8
MEETING DATE: May 16, 2022
AGENDA ITEM: Street Closure Request, St. Joseph Lions
SUBMITTED BY: Administration
BACKGROUND INFORMATION: The St. Joseph Lions have submitted their street closure request
for the 4th of July parade. The Lions will work with the St. Joseph Police Department and Public Works
Department regarding barricades and the blocking off of streets during the parade. The requested closure
is from 9AM – 1PM on July 4th and will run from 3rd Ave NW to 17th Ave SE.
ATTACHMENTS: Application & Parade Route Map
REQUESTED COUNCIL ACTION: Approve the street closure request for the St. Joseph Lions
parade on July 4, 2022.
Street Closure Application
APPLICANT INFORMATION:
Event Coordinator
Phone Email
Mailing Address
Sponsoring Organization
CLOSURE INFORMATION:
Road #
Date of Closing:
Time of Closing: Beginning Ending
**A map of the proposed street closure area and detour route shall accompany the application**
Permission is hereby granted to close the above referenced roadway, subject to the following provisions:
1.That a specific time and date is set for the road closure and such use shall not exceed
hours.
2.That a definite detour route is established.
3.That adequate police coverage of the closure and direction of the detour traffic is available.
Coordination with the St. Joseph Police Department is required.
4. That the detour route is marked with standard traffic control signs so as to leave no doubt as to
the intended route. Failure to provide adequate signing may results in the reopening of the
roadway to traffic.
5. That the event coordinator be responsible for all costs involved, including providing police
coverage for traffic control.
6.That the event coordinator be responsible for all necessary street cleaning to the City’s
satisfaction.
7. Additional staff comments and requirements The Police, Fire, and Public Works departments
have reviewed the application and there were no
concerns. Staff will provide services as done so
in the past for the parade.
Church of
St. Joseph
N
Co
l
l
e
g
e
A
v
e
Holiday Gas
Station
Lot 6
Lot 8N Lot 10N
PARADE ENTRY
STAGING (South
Entrance to St. Benedict’s)
Lot 7
STAGING
AREAS
PARADE START 17
th
Av
e
E. Baker St
18
th
Av
e
4th
Av
e
S
E
St. Joseph Lions 4th of July Parade Map
MARCHING BAND
STAGING (ball park)
Questions please contact -
Ken Stommes 320.493.5810
Mary Stommes 320.493.8331
Parade line up: 8:30 am
Parade start: 10:00 am
Distance: 1.5 miles
The St. Joseph Lions Club
thanks you for your support!
DO NOT stop at parade end. Do not
turn right on 17th! Continue down
Minnesota Street to staging or your
teardown site via red arrows.
Handicap lot, North of 16th Ave & Minnesota St
TO
REGISTRATION
OR STAGING
E Callaway St
Bee Line
Lot 11S
Lot 10MLot 8M
Lot 9S
C.
R
13
4
16
th
Av
e
Gorecki
Center
Kwik Trip
Neighbors
CHECK IN, show your
number!
Council Agenda Item 9
MEETING DATE: May 16, 2022
AGENDA ITEM: Fire Dept Rescue Van
SUBMITTED BY: Administration/Fire
BOARD/COMMISSION/COMMITTEE RECOMMENDATION: Fire Board recommended
accepting the rescue van bid along with funding allocation from all jurisdictions during budget
discussions. Fire Board recommended declaring old rescue van surplus and request sealed bids
to sale. Sale proceeds up to $30,000 recommended to be applied to a new grass rig. The St.
Joseph Community Fire Department adopted the 2021 capital budget and recommended approval
of the 2022 budget, including the 5-year capital equipment plan (CEP). The CEP anticipated the
replacement of the rescue van in 2022. Funds have been set aside and along with trade-in value,
the van will be paid for with cash.
PREVIOUS COUNCIL ACTION: Council adopted the five-year capital equipment plan that
includes the rescue van replacement. Council accepted ARPA funding and concurred the grant
funds could be used for the rescue van.
BACKGROUND INFORMATION: City Council adopted the 5-year capital equipment plan
(CEP) for budget years 2022-2026. The CEP included replacing the rescue van and shifting
some funds around to also replace the grass rig and add the pumper/tanker truck. City council
discussed using ARPA grant dollars for the city portion of the rescue van. The funding
allocation is further described below.
In 2021, all communities in the fire district approved adding a pumper/tanker truck to the fire
dept fleet at a cost not to exceed $800,000. This new truck will be purchased versus replacing
the ladder truck as originally budgeted. The funding set aside in the ladder truck budget has been
reallocated to the down payment for the pumper/tanker. The balance of the pumper/tanker is
anticipated to be paid for with an equipment certificate over 7 years to be paid by all
communities based on their market value share of the fire budget. Equipment over $800,000 will
be paid for by the St. Joseph Fire Relief.
In March 2021, the Federal government passed the American Rescue Plan Act (ARPA) to assist
with the recovery from the COVID-19 pandemic. St. Joseph Township and City accepted ARPA
federal funds. The US Treasury issued their final rule for use of the ARPA dollars. The final
rule states expenses for public safety as it relates to COVID-19 are allowable expenses. In
addition, communities can take a standard revenue loss replacement of up to $10M for use of
their ARPA grant. The grant received by St. Joseph Township and the City of St. Joseph is under
the $10M; therefore, each community can report all their usage as revenue loss replacement for
any government function except replacing lost property taxes and funding pension plans. The
Fire Board supported using ARPA funds or other public funds to spend up to $160,000 for the
rescue van replacement. Proceeds from the sale or trade of the old rescue van will support
purchasing the grass rig replacement. Based on the 2022 budget allocation percentages, each
jurisdiction is responsible for the following cost of the rescue van.
City of St. Joseph 58.96% $93,142.06
Township of St. Joseph 20.29% $32,053.13
Township of St. Wendel 20.75% $32,779.81
Total 100% $157,975.00
After discussion with the Townships, it is not clear if both will participate in funding their
portion of the rescue van. St. Joseph Township received their ARPA grant, but St. Wendel
Township opted out. St. Wendel indicated they may not be able to pay an additional $32,780
this year as a result. If one, or both, of the Townships are not able to participate in the purchase
of a new van, the City of St. Joseph could pay 100% and remain 100% owner of the rescue van
versus the joint ownership with St. Joseph Township. The City has the ARPA funds available to
pay 100%. The requested motion indicates
The rescue van can be traded in to Rosenbauer when the new van is received. Rosenbauer
agreed to provide a trade in value of $30,000. St. John’s University and another party indicated
interest in purchasing the old van when it becomes available. Often selling via sealed bid will
generate a higher amount than a trade-in value. To request sealed bids, the old rescue van needs
to be declared surplus and publish bid requests for two weeks. If SJU or others are interested in
the old van, they can submit a sealed bid. The request for bids can specify a minimum bid and
indicate the old van is not available until the new van is received. If proceeds are received over
$30,000, the excess can go back to the cost of the rescue van. See next paragraph for discussion
on the use of the $30,000.
The last truck need is the grass rig replacement. The Fire Dept unsuccessfully applied for federal
FEMA funding the past three years. The grass rig had the rear-end go out a couple years ago.
The repairs were substantial and will continue on the older rig (purchased in 1997). The current
funding set aside for the grass rig is $77,000. A new rig is expected to cost $130,000. The
rescue van sale proceeds (minimum $30,000 expected) will be applied to the grass rig. The
remaining $23,000 was transferred from the 800MHz radio budget. Some of the radios were just
updated with 2020 CARES funding. The radio budget would have enough funding to cover
several radios when they need to be replaced.
BUDGET/FISCAL IMPACT: $157,975 rescue van purchase
$30,000 plus received from sale of old rescue van
ATTACHMENTS: Rescue Van specifications and quote: Rosenbauer
REQUESTED COUNCIL ACTION: Recommend acceptance of the bid for the 2022 rescue
van up to $157,975 using ARPA funds. Recommend declaring surplus of the old rescue van and
move forward with requesting sealed bids to sell. Proceeds up to $30,000 from the sale will be
applied to the new grass rig.
“Specializing in Emergency Vehicles”
801 South East Street ~ P.O. Box 349
Rock Rapids, IA 51246
1-800-743-3157
FAX 712-472-3156
www.arrowmfginc.com ~ info@arrowmfginc.com
January 10, 2022
St. Joseph Fire Department
PO Box 4
St Joseph, MN 56374
Arrow Manufacturing Inc. hereby proposes to furnish to you, subject to your acceptance of this
proposal the following vehicle and equipment in accordance with the attachments hereto:
$149,900 2022 Ford E450 Type 3 Ambulance with 7.3L V-8 gasoline engine, tall
headroom/long length module, back-up camera and other options as described in
website listing #80321. Includes all applicable warranties (attached).
$1,380 Install Opticom traffic emitter
$1,695 Install Whelen LED traffic advisor on rear of module
$5,000 Custom printed vinyl graphics and lettering to match customer’s existing scheme
INCLUDED Move customers radio equipment and install in new ambulance
($30,000) Trade in customers 2012 E450 type 3 ambulance with approx. 12k miles
$127,975 TOTAL
FOB: Rock Rapids, IA
Approximate Completion: Chassis production is scheduled, but not delivered; completion to be 6
weeks after chassis arrival. Completion is dependent on chassis availability, parts availability and
any changes made by customer after receipt of order.
Terms: (40%) deposit with receipt of signed proposal. Remaining balance due upon completion.
NOTE: Prices do not include any taxes, title, license, registration and inspection fees unless
specifically stated in the attachments hereto.
Arrow Manufacturing Inc. reserves the right to withdraw or amend this proposal if not accepted
within 30 days. Please sign and fax/email back as your acceptance of this proposal.
Respectfully Submitted by: Agreed and Accepted by:
ARROW MFG. INC. ST JOSEPH FIRE DEPARTMENT
__________________ ____________________
(signature) (signature)
__________________ ____________________
(proposal date) (acceptance date)
arrowambulances.com/listing/80321
Arrow Ambulances
800.743.3157
info@arrowmfginc.com
801 South East Street
Rock Rapids, IA 51246
Measurements Overall Length – 23 Overall Height – 9
Modular Length – 168 Modular Width – 95
Interior Height – 72
Chassis Features AM/ FM Radio with Bluetooth Power Locks & Windows
Aux Transmission Cooler Stainless Steel Running Boards
2022 Ford E450 Type 3 Arrow
Ambulance
$149,900
ON HOLD
JOB NUMBER
80321
CONDITION
New
MILEAGE
N/A
DRIVE
4x2
ENGINE
7.3L V-8 Gasoline Engine
CHASSIS
Ford E450
BACKED BY THE ARROW GUARANTEE
Stainless Steel Wheel Covers 7.3L V-8 Gas Engine
TorqShift Automatic 6 Speed
Transmission
Dual Sealed Beam Headlamps
Chrome Bumper & Grille Multi-Function Siren & Dual Speaker
Package
Cruise Control 16" Wheels with Stainless Steel Wheel
Simulators
Power Mirrors AM/FM Radio with CD Player
Aluminum Diamond Plate Running
Boards
55 Gallon Fuel Tank
Keyless Remote Entry Daytime Running Lights
Power windows/Locks Vinyl Flooring for Easy Clean Up
Custom-built front metal console with
drink and map/binder storage
High Idle System
Quick-access removable console for
service thru-Doghouse
Cloth Seats
Ambulance Prep Package Equipped USB & 12V Outlets on Console
Carling Rocker- Switch Activated
Controls on Front Switch Panel
USB Charging Ports in Front Switch
Panel
Module Features Gen2 Remounted and Reconditioned
Walk-Thru Ambulance
Step Up Side Entry
Seven Exterior Compartments Manual Module Door Locks
Extruded Aluminum Compartment
Doors
Curbside Backboard Compartment
Modular Gen2 Extruded Aluminum
Body
Universal O2 Bottle Brackets
Exterior Electrical Whelen ION Duo LED Warning Lights in
Front of Grille
Whelen Amber LED Warning Light at
Rear Center of Body
Whelen LED Rubrail Warning Lights LED Scene Lighting
Whelen LED Warning Lights on Rear of
Body (2) Upper Corners, (2) Window
Level
110-volt Shoreline w/ Auto-Eject &
Charge Indicator
Back-Up Camera Whelen LED Warning Lights (5) on Front
of Body
LED Marker Lights Whelen ION LED Intersection Warning
Lights on Front Fenders
Whelen LED Brake/Turn Light & LED
Back-Up Assemblies
Interior Electrical Solid State Electronic System with Circuit
Breakers, Relays, Solenoids, etc.
Amp Meter, Voltmeter, Hour Meter, &
Indicator of Lights for Door Ajar
On-board Inverter/Charger with
Shoreline Connection
Carling- Style Rocker Switches for
Dependable, Quick & No-Nonsense
Functionality
110v and 12v Outlets in Front & Rear
Action Areas
Intellitec Digital Clock
Driver's Switch Console with Back
Lighting
Whelen Interior LED Cot Lights
USB Outlets in Cab & Module Battery On & Module Disconnect
Switches in Console
Check Out Lights Deactivated by Timer
for Battery Preservation
Radio & Antenna Pre-wire Installed
Heat & A/C Digital Thermostat with Brushless HVAC
Motor
3-way Heat/AC Control from Cab or
Module
User- Selectable Fan Speed Control
Outside Finish Stainless Steel Trim Package Cast "Grabber" Door Stays on Rear Door
Stainless Steel Rock Guards Stainless Steel Rub Rails
Polished Fenderettes Heavy-Duty Rear Bumper with Stainless
Steel End Caps & Flip-Up Center Section
for Ease of Cot Loading
Stainless Steel Running Boards with
Punched Holes & LED Lighting
Inside Finish Vacuum Formed Interior Upholstery Glove Box Holders
Interior Plexiglass Cabinet Doors with
Full-Length Extruded Aluminum Handles
O2 Outlets
Captain's Chair with Integrated Child
Safety Seat & Swivel Base
Interior Flooring- Dark Gray Lonseal
Lonplate II
Left Side Attendant (CPR) Seat Rear Action Counter
Inside/outside access in ALS
compartment
Suction
Sharpes/Waste
PPG Finish PPG Certified Paint Process
“Specializing in Emergency Vehicles”
801 South East Street ~ P.O. Box 349
Rock Rapids, IA 51246
1-800-743-3157
FAX 712-472-3156
www.arrowmfginc.com ~ info@arrowmfginc.com
WARRANTY CERTIFICATE
The following are the Warranties offered by Arrow Manufacturing, Inc.
Lifetime emergency vehicle Structural and Conversion Warranty. Ambulance shall be free of
substantial defects and shall include material and workmanship.
Lifetime Electrical System Conversion Warranty on Emergency Vehicle. Items not manufactured
or installed by Arrow Manufacturing, Inc. shall be excluded and or otherwise covered under the
warranty of the specific component Manufacturer.
PPG Ambulance Paint Conversion Warranty shall be five (5) years from the date of delivery. Paint
warranty shall cover any painting done by Arrow Manufacturing on the modular body and on the
chassis. Corrosion is not included.
One (1) Year General Warranty from Date of Pick Up/Delivery to the original retail purchaser to
be free from defects in material and workmanship supplied or performed by Arrow Manufacturing
under normal use and service. The following items are excluded by Arrow Manufacturing
warranty:
• Chassis
or
items
supplied
by
chassis
manufacturer
• Tires,
tire
balancing,
or
wheel
alignments
• General
tightening,
light
bulbs
or
headlamp
adjustments
• Separately
manufactured
items
installed
by
Arrow
including,
but
not
limited
to:
batteries,
sirens,
battery
chargers,
inverters,
lightbars
and
similar
equipment.
These
are
covered
by
warranties
supplied
by
the
manufacturer
of
the
components.
Arrow
will
facilitate
the
warranty
and
replacement
of
the
defective
component.
• Normal
wear,
abuse,
accident,
negligence
or
unapproved
alteration
of
original
parts.
Should repairs become necessary under the terms of this warranty, the extent of that
repair shall be determined solely by Arrow Manufacturing and shall be authorized prior to any
work performed.
Chassis Warranty shall be covered by the Chassis Manufacturer.
Council Agenda Item 10a
MEETING DATE: May 16, 2022
AGENDA ITEM: 2022 Street Improvements
SUBMITTED BY: Engineering/Administration
PREVIOUS COUNCIL ACTION: Council directed staff to conduct a benefit analysis for alternative A.
BACKGROUND INFORMATION: Two draft assessment rolls are included depending on the
consideration for Alternate A – the drainage improvement on the south end of 17th Ave SE/north of Baker
St.
Next steps would be to approve the resolutions declaring the costs to be assessed and setting the
assessment public hearing for June 6, 2022.
Staff does not recommend moving forward with Alternate A.
ATTACHMENTS: Resolution 2022-024 Declaring Costs to Be Assessed and Ordering
Preparation of Proposed Assessment
Draft Assessment Rolls
Resolution 2022-024 (with alternate A included)
Resolution 2022-025 Setting Hearing on Proposed Assessments
REQUESTED COUNCIL ACTION:
Motion 1: Approve Resolution 2022-024 Declaring Costs to Be Assessed and Ordering Preparation of
Proposed Assessment
Motion 2: Approve Resolution 2022-025 Setting Hearing on Proposed Assessments
RESOLUTION 2022-024
DECLARING COSTS TO BE ASSESSED AND ORDERING
PREPARATION OF PROPOSED ASSESSMENT
2022 Street & Utility Improvements
WHEREAS, a resolution of the city council adopted on the 20th day of December, 2021, fixed a
date for a council hearing on the proposed improvement which includes street resurfacing and
pedestrian ADA improvements to 17th Ave SE between Minnesota St and 18th Ave SE, to 18th Ave
SE south of Baker St E, and to Baker St E between 16th Ave SE and 18th Ave SE; and to 4th Ave SE
between Baker St E and a point approximately 550 feet south of Faith Ln, to Graceview Dr, to
Graceview Loop, and to Faith Ln; to the Ellie Ct cul-de-sac; to the intersection at 304th St north of
County Rd 134 at the Batzer Addition; and to 1st Ave NW north of Date St W, and to assess the
benefitted property for a portion of the cost of the improvement, pursuant to Minnesota Statutes,
Chapter 429.
The estimated cost for such improvement is $589,700.00, and the expenses incurred or to be
incurred in the making of such improvement amount to $ 199,100.00 so that the total cost of the
improvement will be $788,800.00.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF ST. JOSEPH,
MINNESOTA:
1. The portion of the cost of such improvement to be paid by the city is hereby declared to be
$440,300.00 and the portion of the cost to be assessed against benefitted property owners is
declared to be $348,500.00.
2. Assessments shall be payable in equal installments extending over a period of 10 years, the
first of the installments to be payable on or before the first Monday in January 2023, and
shall bear interest at a rate of 3.0 percent per annum from the date of the adoption of the
assessment resolution.
3. The City Administrator, with the assistance of the City Engineer, shall forthwith calculate
the proper amount to be specially assessed for such improvement against every assessable
lot, piece or parcel of land within the district affected, without regard to cash valuation, as
provided by law, and a file copy of such proposed assessment be available at the
Administrator’s office for public inspection.
4. The City Administrator shall upon the completion of such proposed assessment, notify the
council thereof.
Adopted by the Council this 16th day of May, 2022.
________________ _______
Rick Schultz, Mayor
ATTEST
Therese Haffner, City Administrator
FINAL SPECIAL ASSESSMENT ROLL 4/28/2021
$43.83 /LF
$29.45 /LF
2022 STREET IMPROVEMENTS $19.81 /LF
GRACEVIEW NEIGHBORHOOD $22.90 /LF
LINE NO.PARCEL ID NO. PROPERTY DESCRIPTION PROPERTY ADDRESS MAILING ADDRESS OWNER OF RECORD
LONG
SIDE
SHORT
SIDE LONG SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
36'
RECONSTRUCT
36'
OVERLAY
32'-30'
OVERLAY
24'
OVERLAY
1 84.53533.0000 Lot(s) 001 Block(s) 001 GRACEVIEW ESTATES 245 4TH AVE SE
245 4TH AVE SE SAINT
JOSEPH MN 56374 PATRICIA A MEYER 187.05 95.55 93.52 95.55 189.07 $5,568.04 $5,568.04 $1,568.04 $4,000.00
2 84.53533.0001 Lot(s) 002 Block(s) 001 GRACEVIEW ESTATES 241 4TH AVE SE
241 4TH AVE SE ST JOSEPH
MN 56374 KARL J & JODY L TERHAAR 83.09 83.09 83.09 $2,446.85 $2,446.85 $2,446.85
3 84.53533.0002 Lot(s) 003 Block(s) 001 GRACEVIEW ESTATES 235 4TH AVE SE
235 4TH AVE SE ST JOSEPH
MN 56374 DONALD V & ANITA M FISCHER 77.01 77.01 77.01 $2,267.80 $2,267.80 $2,267.80
4 84.53533.0003 Lot(s) 004 Block(s) 001 GRACEVIEW ESTATES 227 4TH AVE SE
227 4TH AVE SE SAINT
JOSEPH MN 56374 TROY K FRIELER 63.28 63.28 63.28 $1,863.60 $1,863.60 $1,863.60
5 84.53533.0004 Lot(s) 005 Block(s) 001 GRACEVIEW ESTATES 219 4TH AVE SE
219 4TH AVE SE SAINT
JOSEPH MN 56374 MATHIAS N BURGGRAFF 80.20 80.20 80.20 $2,361.89 $2,361.89 $2,361.89
6 84.53533.0005 Lot(s) 006 Block(s) 001 GRACEVIEW ESTATES 213 4TH AVE SE
213 4TH AVE SE ST JOSEPH
MN 56374-9634 ALICIA L PETERS 62.11 62.11 62.11 $1,829.14 $1,829.14 $1,829.14
7 84.53533.0006 Lot(s) 007 Block(s) 001 GRACEVIEW ESTATES 209 4TH AVE SE
209 4TH AVE SE ST JOSEPH
MN 56374 BRIAN J KRAMER 72.99 72.99 72.99 $2,149.56 $2,149.56 $2,149.56
8 84.53533.0007 Lot(s) 008 Block(s) 001 GRACEVIEW ESTATES 205 4TH AVE SE
205 4TH AVE SE ST JOSEPH
MN 56374 NEIL M SCHNEIDER 105.07 105.07 105.07 $3,094.31 $3,094.31 $3,094.31
9 84.53533.0008 Lot(s) 001 Block(s) 002 GRACEVIEW ESTATES 343 4TH AVE SE
343 4TH AVE SE SAINT
JOSEPH MN 56374 BETTY A CHANDLER REV TRUST 216.80 108.40 108.40 $3,192.38 $3,192.38 $3,192.38
10 84.53533.0009 Lot(s) 002 Block(s) 002 GRACEVIEW ESTATES 333 4TH AVE SE
333 4TH AVE SE ST JOSEPH
MN 56374 BRADLEY H & LANAE J COBB 75.66 75.66 75.66 $2,228.19 $2,228.19 $2,228.19
11 84.53533.0010 Lot(s) 003 Block(s) 002 GRACEVIEW ESTATES 331 4TH AVE SE
331 4TH AVE SE SAINT
JOSEPH MN 56374 BRADY DANIELSON 75.45 75.45 75.45 $2,221.86 $2,221.86 $2,221.86
12 84.53533.0011 Lot(s) 004 Block(s) 002 GRACEVIEW ESTATES 329 4TH AVE SE
329 4TH AVE SE SAINT
JOSEPH MN 56374 BRIAN A TRAUT 82.15 82.15 82.15 $2,419.32 $2,419.32 $2,419.32
13 84.53533.0012 Lot(s) 005 Block(s) 002 GRACEVIEW ESTATES 327 4TH AVE SE
327 4TH AVE SE SAINT
JOSEPH MN 56374 ANTHONY J DELEON 95.78 95.78 95.78 $2,820.72 $2,820.72 $2,820.72
14 84.53533.0013 Lot(s) 006 Block(s) 002 GRACEVIEW ESTATES 325 4TH AVE SE
325 4TH AVE SE ST JOSEPH
MN 56374 TRACY A MAY 85.63 85.63 85.63 $2,521.66 $2,521.66 $2,521.66
15 84.53533.0014 Lot(s) 007 Block(s) 002 GRACEVIEW ESTATES 321 4TH AVE SE
321 4TH AVE SE SAINT
JOSEPH MN 56374 DANIEL J DOLL 74.33 74.33 74.33 $2,189.02 $2,189.02 $2,189.02
16 84.53533.0015 Lot(s) 008 Block(s) 002 GRACEVIEW ESTATES 315 4TH AVE SE
315 4TH AVE SE SAINT
JOSEPH MN 56374 JOSEPH M BAUER 70.25 70.25 70.25 $2,068.86 $2,068.86 $2,068.86
17 84.53533.0016 Lot(s) 009 Block(s) 002 GRACEVIEW ESTATES 309 4TH AVE SE
309 4TH AVE SE ST JOSEPH
MN 56374 CLAYTON J KAMROWSKI 74.12 74.12 74.12 $2,182.83 $2,182.83 $2,182.83
18 84.53533.0017 Lot(s) 010 Block(s) 002 GRACEVIEW ESTATES 303 4TH AVE SE
303 4TH AVE SE ST JOSEPH
MN 56374 JESSY F & ANGELA L MCKENZIE 175.40 81.97 87.70 81.97 169.66 $4,996.60 $4,996.60 $996.60 $4,000.00
19 84.53533.0019 Lot(s) 002 Block(s) 003 GRACEVIEW ESTATES 354 4TH AVE SE
354 4TH AVE SE ST JOSEPH
MN 56374 RENEE J SYMANIETZ 81.53 81.53 81.53 $2,400.91 $2,400.91 $2,400.91
20 84.53533.0020 Lot(s) 003 Block(s) 003 GRACEVIEW ESTATES 350 4TH AVE SE
350 4TH AVE SE ST JOSEPH
MN 56374
RAYMOND E & DONNA J
KELLERMAN 75.50 75.50 75.50 $2,223.48 $2,223.48 $2,223.48
21 84.53533.0021 Lot(s) 004 Block(s) 003 GRACEVIEW ESTATES 346 4TH AVE SE
346 4TH AVE SE SAINT
JOSEPH MN 56374 LYNN TAMM 139.20 78.64 78.64 78.64 69.60 69.60 $2,315.95 $1,593.84 $3,909.79 $3,909.79
22 84.53533.0022 Lot(s) 005 Block(s) 003 GRACEVIEW ESTATES 336 4TH AVE SE
336 4TH AVE SE SAINT
JOSEPH MN 56374 LORI A DILLENBURG 142.24 86.99 86.99 86.99 71.12 71.12 $2,561.71 $1,628.59 $4,190.30 $190.30 $4,000.00
23 84.53533.0023 Lot(s) 006 Block(s) 003 GRACEVIEW ESTATES 328 4TH AVE SE
328 4TH AVE SE ST JOSEPH
MN 56374
KRISTOPHER T & TRACI A
HAUGEN 83.34 83.34 83.34 $2,454.22 $2,454.22 $2,454.22
24 84.53533.0024 Lot(s) 007 Block(s) 003 GRACEVIEW ESTATES 316 4TH AVE SE
316 4TH AVE SE SAINT
JOSEPH MN 56374 ALISON J SCHROEDER 74.86 74.86 74.86 $2,204.63 $2,204.63 $2,204.63
25 84.53533.0025 Lot(s) 008 Block(s) 003 GRACEVIEW ESTATES 310 4TH AVE SE
310 4TH AVE SE ST JOSEPH
MN 56374
TERRANCE M JR & D A
FINNEMAN 74.20 74.20 74.20 $2,185.04 $2,185.04 $2,185.04
26 84.53533.0026 Lot(s) 009 Block(s) 003 GRACEVIEW ESTATES 304 4TH AVE SE
304 4TH AVE SE ST JOSEPH
MN 56374 BILLY & KATIE FRITZ 80.93 80.93 80.93 $2,383.39 $2,383.39 $2,383.39
27 84.53533.0027 Lot(s) 010 Block(s) 003 GRACEVIEW ESTATES 530 GRACEVIEW LOOP
528 GRACEVIEW LOOP E
SAINT JOSEPH MN 56374 ELLEN E BLASIG TRUST 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
28 84.53533.0028 Lot(s) 011 Block(s) 003 GRACEVIEW ESTATES 528 GRACEVIEW LOOP
528 GRACEVIEW LOOP E
SAINT JOSEPH MN 56374 ELLEN E BLASIG TRUST 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
29 84.53533.0029 Lot(s) 012 Block(s) 003 GRACEVIEW ESTATES 526 GRACEVIEW LOOP
526 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 CRAIG M GEYER 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
30 84.53533.0030 Lot(s) 013 Block(s) 003 GRACEVIEW ESTATES 510 GRACEVIEW LOOP
510 GRACEVIEW LOOP
SAINT JOSEPH MN 56374
KIM C ANDERSON REV LIVING
TRUST 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
31 84.53533.0031 Lot(s) 014 Block(s) 003 GRACEVIEW ESTATES 506 GRACEVIEW LOOP
PO BOX 803 SAINT JOSEPH
MN 56374 ROBERT J RINGSTROM 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
32 84.53533.0032 Lot(s) 015 Block(s) 003 GRACEVIEW ESTATES 502 GRACEVIEW LOOP
502 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 ANNELLA K PFANNENSTEIN 77.00 50.00 9.40 9.40 38.50 50.00 88.50 $276.83 $2,026.65 $2,303.48 $303.48 $2,000.00
33 84.53533.0033 Lot(s) 016 Block(s) 003 GRACEVIEW ESTATES 501 GRACEVIEW DR
501 GRACEVIEW EST ST
JOSEPH MN 56374 THOMAS F & JUDITH M THELEN 77.00 50.00 9.40 9.40 38.50 50.00 88.50 $276.83 $2,026.65 $2,303.48 $303.48 $2,000.00
34 84.53533.0034 Lot(s) 017 Block(s) 003 GRACEVIEW ESTATES 505 GRACEVIEW DR
505 GRACEVIEW DR SAINT
JOSEPH MN 56374 STEVE SOBIECH 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
35 84.53533.0035 Lot(s) 018 Block(s) 003 GRACEVIEW ESTATES 507 GRACEVIEW DR
507 GRACEVIEW DR SAINT
JOSEPH MN 56374 RICHARD HLEBAIN 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
36 84.53533.0036 Lot(s) 019 Block(s) 003 GRACEVIEW ESTATES 509 GRACEVIEW DR
509 GRACEVIEW DR SAINT
JOSEPH MN 56374 BARRY ELERT 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
37 84.53533.0037 Lot(s) 020 Block(s) 003 GRACEVIEW ESTATES 511 GRACEVIEW DR
511 GRACEVIEW DR SAINT
JOSEPH MN 56374 DANIEL E WHITE 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
38 84.53533.0038 Lot(s) 021 Block(s) 003 GRACEVIEW ESTATES 513 GRACEVIEW DR
PO BOX 36 SAINT JOSEPH
MN 56374 MARY HERKENHOFF 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
39 84.53533.0039 Lot(s) 022 Block(s) 003 GRACEVIEW ESTATES 515 GRACEVIEW DR
515 GRACEVIEW DR SAINT
JOSEPH MN 56374 LUCINDA A KESSLER 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
40 84.53533.0040 Lot(s) 023 Block(s) 003 GRACEVIEW ESTATES 517 GRACEVIEW DR
517 GRACEVIEW DR SAINT
JOSEPH MN 56374 LUCY R LAUDENBACH 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
41 84.53533.0041 Lot(s) 024 Block(s) 003 GRACEVIEW ESTATES 519 GRACEVIEW DR
519 GRACEVIEW DR SAINT
JOSEPH MN 56374 NICOLE CLEMENTS 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
42 84.53533.0042 Lot(s) 025 Block(s) 003 GRACEVIEW ESTATES 521 GRACEVIEW DR
521 GRACEVIEW DR SAINT
JOSEPH MN 56374 SHARON A MOELLER TRUST 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
43 84.53533.0043 Lot(s) 026 Block(s) 003 GRACEVIEW ESTATES 603 GRACEVIEW DR
603 GRACEVIEW DR SAINT
JOSEPH MN 56374
MARVIN F BUTKOWSKI &
DOROTHY E BUTKOWSKI TRUST 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
44 84.53533.0044 Lot(s) 027 Block(s) 003 GRACEVIEW ESTATES 607 GRACEVIEW DR
607 GRACEVIEW DR ST
JOSEPH MN 56374 SALLY J NIEMI 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
45 84.53533.0045 Lot(s) 028 Block(s) 003 GRACEVIEW ESTATES 611 GRACEVIEW DR
611 GRACEVIEW DR SAINT
JOSEPH MN 56374 ALBAN L MOHS 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
46 84.53533.0046 Lot(s) 029 Block(s) 003 GRACEVIEW ESTATES 615 GRACEVIEW DR
615 GRACEVIEW DR ST
JOSEPH MN 56374 KAREN A LAHR 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
47 84.53533.0047 Lot(s) 030 Block(s) 003 GRACEVIEW ESTATES 703 GRACEVIEW DR
703 GRACEVIEW DR SAINT
JOSEPH MN 56374
WILLIAM J & KAREN L
STORKAMP 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
48 84.53533.0048 Lot(s) 031 Block(s) 003 GRACEVIEW ESTATES 705 GRACEVIEW DR
705 GRACEVIEW DR SAINT
JOSEPH MN 56374 JOHN P MULVANEY 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
49 84.53533.0049 Lot(s) 032 Block(s) 003 GRACEVIEW ESTATES 709 GRACEVIEW DR
709 GRACEVIEW DR SAINT
JOSEPH MN 56374 DAVID L COOK 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
50 84.53533.0050 Lot(s) 033 Block(s) 003 GRACEVIEW ESTATES 713 GRACEVIEW DR
713 GRACEVIEW DR SAINT
JOSEPH MN 56374 KATHLEEN M ZENZEN 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
51 84.53533.0051 Lot(s) 034 Block(s) 003 GRACEVIEW ESTATES 715 GRACEVIEW DR
607 GRACEVIEW LOOP ST
JOSEPH MN 56374 DIANE M WEICK 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
52 84.53533.0052 Lot(s) 035 Block(s) 003 GRACEVIEW ESTATES 706 GRACEVIEW DR
PO BOX 75 SAINT JOSEPH
MN 56374-0075 GARY R & SHARON M KRAFT 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
53 84.53533.0053 Lot(s) 036 Block(s) 003 GRACEVIEW ESTATES 704 GRACEVIEW DR
704 GRACEVIEW DR SAINT
JOSEPH MN 56374 JANICE M SMIDT 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
54 84.53533.0054 Lot(s) 037 Block(s) 003 GRACEVIEW ESTATES 702 GRACEVIEW DR
702 GRACEVIEW DR SAINT
JOSEPH MN 56374 PATRICIA C WESTERHOFF 50.00 9.40 9.40 50.00 50.00 $276.83 $1,145.00 $1,421.83 $1,421.83
55 84.53533.0055 Lot(s) 038 Block(s) 003 GRACEVIEW ESTATES 620 GRACEVIEW DR
620 GRACEVIEW DR ST
JOSEPH MN 56374 CLEO O'BOYLE 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
56 84.53533.0056 Lot(s) 039 Block(s) 003 GRACEVIEW ESTATES 618 GRACEVIEW DR
618 GRACEVIEW DR SAINT
JOSEPH MN 56374 DEANNA C ZINKEN 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
36' RECONSTRUCT (60%)
36' WIDE OVERLAY (60%)
32'-30' WIDE OVERLAY (60%)
24' WIDE OVERLAY (60%)
SUBTOTAL
ASSESSMENT
SPECIAL ASSESSMENTS
CITY SUBSIDY
TOTAL
ASSESSMENT
PLATTED ADBUTTING
FOOTAGE
36' OVERLAY
ADJUSTED FOOTAGE
24' OVERLAY
ADJUSTED FOOTAGE
32'-30' OVERLAY
ADJUSTED FOOTAGE
36' RECONSTRUCT
ADJUSTED FOOTAGE
Page 1
FINAL SPECIAL ASSESSMENT ROLL 4/28/2021
$43.83 /LF
$29.45 /LF
2022 STREET IMPROVEMENTS $19.81 /LF
GRACEVIEW NEIGHBORHOOD $22.90 /LF
LINE NO.PARCEL ID NO. PROPERTY DESCRIPTION PROPERTY ADDRESS MAILING ADDRESS OWNER OF RECORD
LONG
SIDE
SHORT
SIDE LONG SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
36'
RECONSTRUCT
36'
OVERLAY
32'-30'
OVERLAY
24'
OVERLAY
36' RECONSTRUCT (60%)
36' WIDE OVERLAY (60%)
32'-30' WIDE OVERLAY (60%)
24' WIDE OVERLAY (60%)
SUBTOTAL
ASSESSMENT
SPECIAL ASSESSMENTS
CITY SUBSIDY
TOTAL
ASSESSMENT
PLATTED ADBUTTING
FOOTAGE
36' OVERLAY
ADJUSTED FOOTAGE
24' OVERLAY
ADJUSTED FOOTAGE
32'-30' OVERLAY
ADJUSTED FOOTAGE
36' RECONSTRUCT
ADJUSTED FOOTAGE
57 84.53533.0057 Lot(s) 040 Block(s) 003 GRACEVIEW ESTATES 616 GRACEVIEW DR
616 GRACEVIEW DR ST
JOSEPH MN 56374 PEGGY M KILLOREN 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
58 84.53533.0058 Lot(s) 041 Block(s) 003 GRACEVIEW ESTATES 614 GRACEVIEW DR
614 GRACEVIEW DR SAINT
JOSEPH MN 56374 LAURIE M BIRR 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
59 84.53533.0059 Lot(s) 042 Block(s) 003 GRACEVIEW ESTATES 610 GRACEVIEW DR
610 GRACEVIEW DR SAINT
JOSEPH MN 56374 ANN M LEEDAHL 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
60 84.53533.0060 Lot(s) 043 Block(s) 003 GRACEVIEW ESTATES 608 GRACEVIEW DR
608 GRACEVIEW DR SAINT
JOSEPH MN 56374 EDWARD P BROOM 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
61 84.53533.0061 Lot(s) 044 Block(s) 003 GRACEVIEW ESTATES 606 GRACEVIEW DR
606 GRACEVIEW DR SAINT
JOSEPH MN 56374 CHARLES L ERAL 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
62 84.53533.0062 Lot(s) 045 Block(s) 003 GRACEVIEW ESTATES 604 GRACEVIEW DR
604 GRACEVIEW DR SAINT
JOSEPH MN 56374 GLENYCE OLUFSON 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
63 84.53533.0063 Lot(s) 046 Block(s) 003 GRACEVIEW ESTATES 522 GRACEVIEW DR
522 GRACEVIEW DR SAINT
JOSEPH MN 56374 DAVID M SHANGROW 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
64 84.53533.0064 Lot(s) 047 Block(s) 003 GRACEVIEW ESTATES 520 GRACEVIEW DR
520 GRACEVIEW DR SAINT
JOSEPH MN 56374 DOROTHY SOUKUP 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
65 84.53533.0065 Lot(s) 048 Block(s) 003 GRACEVIEW ESTATES 518 GRACEVIEW DR
518 GRACEVIEW DR SAINT
JOSEPH MN 56374 TERRANCE DUEA 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
66 84.53533.0066 Lot(s) 049 Block(s) 003 GRACEVIEW ESTATES 516 GRACEVIEW DR
516 GRACEVIEW DR SAINT
JOSEPH MN 56374 RONALD L STEWART SR 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
67 84.53533.0067 Lot(s) 050 Block(s) 003 GRACEVIEW ESTATES 504 GRACEVIEW DR
504 GRACEVIEW DR ST
JOSEPH MN 56374 TAMARA J GRISMER 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
68 84.53533.0068 Lot(s) 051 Block(s) 003 GRACEVIEW ESTATES 502 GRACEVIEW DR
502 GRACEVIEW DR ST
JOSEPH MN 56374 TORY J & NICOLE JACOBSON 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
69 84.53533.0069 Lot(s) 052 Block(s) 003 GRACEVIEW ESTATES 501 GRACEVIEW LOOP
501 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 GARY GILLUND 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
70 84.53533.0070 Lot(s) 053 Block(s) 003 GRACEVIEW ESTATES 503 GRACEVIEW LOOP
503 GRACEVIEW LOOP ST
JOSEPH MN 56374 MADHUCHHANDA MITRA 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
71 84.53533.0071 Lot(s) 054 Block(s) 003 GRACEVIEW ESTATES 513 GRACEVIEW LOOP
513 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 WILLIAM G DUNSMOOR 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
72 84.53533.0072 Lot(s) 055 Block(s) 003 GRACEVIEW ESTATES 515 GRACEVIEW LOOP
515 GRACEVIEW LOOP ST
JOSEPH MN 56374 PATRICIA A CZECH 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
73 84.53533.0073 Lot(s) 056 Block(s) 003 GRACEVIEW ESTATES 517 GRACEVIEW LOOP
517 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 GREG VON ELBE 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
74 84.53533.0074 Lot(s) 057 Block(s) 003 GRACEVIEW ESTATES 519 GRACEVIEW LOOP
519 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 MINDY M HAMAK 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
75 84.53533.0075 Lot(s) 058 Block(s) 003 GRACEVIEW ESTATES 514 GRACEVIEW LOOP
514 GRACEVIEW LOOP ST
JOSEPH MN 56374 DAVID A SCHAFF 40.00 32.00 9.40 9.40 20.00 32.00 52.00 $276.83 $1,190.80 $1,467.63 $1,467.63
76 84.53533.0076 Lot(s) 059 Block(s) 003 GRACEVIEW ESTATES 541 GRACEVIEW LOOP
541 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 TRISH K LANDWEHR 40.00 32.00 9.40 9.40 20.00 32.00 52.00 $276.83 $1,190.80 $1,467.63 $1,467.63
77 84.53533.0077 Lot(s) 060 Block(s) 003 GRACEVIEW ESTATES 516 GRACEVIEW LOOP
PO BOX 892 SAINT JOSEPH
MN 56374-0892
BRENDA ANN FORNER REV
TRUST 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
78 84.53533.0078 Lot(s) 061 Block(s) 003 GRACEVIEW ESTATES 543 GRACEVIEW LOOP
1090 2ND ST S #2A SARTELL
MN 56377 STUART N SWENSON 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
79 84.53533.0079 Lot(s) 062 Block(s) 003 GRACEVIEW ESTATES 545 GRACEVIEW LOOP
545 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 CHERI M WALTON 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
80 84.53533.0080 Lot(s) 063 Block(s) 003 GRACEVIEW ESTATES 518 GRACEVIEW LOOP
518 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 JUSTIN D FISCHER 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
81 84.53533.0081 Lot(s) 064 Block(s) 003 GRACEVIEW ESTATES 520 GRACEVIEW LOOP
520 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 AARON D BACKES 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
82 84.53533.0082 Lot(s) 065 Block(s) 003 GRACEVIEW ESTATES 547 GRACEVIEW LOOP
547 GRACEVIEW LOOP ST
JOSEPH MN 56374 KIMBERLY S BAER 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
83 84.53533.0083 Lot(s) 066 Block(s) 003 GRACEVIEW ESTATES 549 GRACEVIEW LOOP
549 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 ANTHONY P THIELEN 40.00 32.00 9.40 9.40 20.00 32.00 52.00 $276.83 $1,190.80 $1,467.63 $1,467.63
84 84.53533.0084 Lot(s) 067 Block(s) 003 GRACEVIEW ESTATES 522 GRACEVIEW LOOP
522 GRACEVIEW LOOP ST
JOSEPH MN 56374 TAMARA F SCHRIBER 40.00 32.00 9.40 9.40 20.00 32.00 52.00 $276.83 $1,190.80 $1,467.63 $1,467.63
85 84.53533.0085 Lot(s) 068 Block(s) 003 GRACEVIEW ESTATES 601 GRACEVIEW LOOP
601 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 MATTHEW BECK 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
86 84.53533.0086 Lot(s) 069 Block(s) 003 GRACEVIEW ESTATES 603 GRACEVIEW LOOP
603 GRACEVIEW LOOP ST
JOSEPH MN 56374 KATHRYN L HIRSCH 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
87 84.53533.0087 Lot(s) 070 Block(s) 003 GRACEVIEW ESTATES 605 GRACEVIEW LOOP
605 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 CHRISTOPHER R CONWAY 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
88 84.53533.0088 Lot(s) 071 Block(s) 003 GRACEVIEW ESTATES 607 GRACEVIEW LOOP
607 GRACEVIEW LOOP ST
JOSEPH MN 56374 DIANE M WEICK 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
89 84.53533.0089 Lot(s) 072 Block(s) 003 GRACEVIEW ESTATES 608 GRACEVIEW LOOP
608 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 JORDAN P LENZ 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
90 84.53533.0090 Lot(s) 073 Block(s) 003 GRACEVIEW ESTATES 606 GRACEVIEW LOOP
606 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 SCOTT K MURPHY 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
91 84.53533.0091 Lot(s) 074 Block(s) 003 GRACEVIEW ESTATES 604 GRACEVIEW LOOP
604 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 RICHARD R BOHANNON II 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
92 84.53533.0092 Lot(s) 075 Block(s) 003 GRACEVIEW ESTATES 602 GRACEVIEW LOOP
602 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 JESSICA DOMINE 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
93 84.53533.0093 Lot(s) 076 Block(s) 003 GRACEVIEW ESTATES 550 GRACEVIEW LOOP
550 GRACEVIEW LOOP ST
JOSEPH MN 56374
JEFFREY J & KATHERINE
KAMAKAHI 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
94 84.53533.0094 Lot(s) 077 Block(s) 003 GRACEVIEW ESTATES 548 GRACEVIEW LOOP
548 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 MATTHEW R LUDICK 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
95 84.53533.0095 Lot(s) 078 Block(s) 003 GRACEVIEW ESTATES 546 GRACEVIEW LOOP
546 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 LAURIE A ERICKSON 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
96 84.53533.0096 Lot(s) 079 Block(s) 003 GRACEVIEW ESTATES 544 GRACEVIEW LOOP
544 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 MARSHALL R HERRON 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
97 84.53533.0101 Lot(s) 084 Block(s) 003 GRACEVIEW ESTATES 515 FAITH LN
3601 18TH ST S #117 SAINT
CLOUD MN 56301
KJ DEVELOPMENT OF ST
JOSEPH LLC 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
98 84.53533.0102 Lot(s) 085 Block(s) 003 GRACEVIEW ESTATES 517 FAITH LN
3601 18TH ST S #117 SAINT
CLOUD MN 56301
KJ DEVELOPMENT OF ST
JOSEPH LLC 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
99 84.53533.0103 Lot(s) 086 Block(s) 003 GRACEVIEW ESTATES 519 FAITH LN
3601 18TH ST S #117 SAINT
CLOUD MN 56301
KJ DEVELOPMENT OF ST
JOSEPH LLC 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
100 84.53533.0104 Lot(s) 087 Block(s) 003 GRACEVIEW ESTATES 521 FAITH LN
3601 18TH ST S #117 SAINT
CLOUD MN 56301
KJ DEVELOPMENT OF ST
JOSEPH LLC 32.00 9.40 9.40 32.00 32.00 $276.83 $732.80 $1,009.63 $1,009.63
101 84.53533.0113 Lot(s) 004 Block(s) 001 GRACEVIEW ESTATES 2 513 ELLIE CT
513 ELLIE CT ST JOSEPH MN
56374
SHANNON L & GRETCHEN K
BIENIEK 74.30 74.30 74.30 $3,256.35 $3,256.35 $3,256.35
102 84.53533.0114 Lot(s) 005 Block(s) 001 GRACEVIEW ESTATES 2 515 ELLIE CT
515 ELLIE CT SAINT JOSEPH
MN 56374 ANDREW L KREMER 83.25 83.25 83.25 $3,648.63 $3,648.63 $3,648.63
103 84.53533.0115 Lot(s) 006 Block(s) 001 GRACEVIEW ESTATES 2 517 ELLIE CT
517 ELLIE CT ST JOSEPH MN
56374 NATHAN R STEWART 85.00 85.00 85.00 $3,725.33 $3,725.33 $3,725.33
104 84.53533.0116 Lot(s) 007 Block(s) 001 GRACEVIEW ESTATES 2 519 ELLIE CT
519 ELLIE CT SAINT JOSEPH
MN 56374 JOHN F REDDING 94.00 94.00 94.00 $4,120.02 $4,120.02 $4,120.02
105 84.53533.0117 Lot(s) 008 Block(s) 001 GRACEVIEW ESTATES 2 522 ELLIE CT
522 ELLIE CT ST JOSEPH MN
56374 CHRISTOPHER HASSELBRING 83.44 83.44 83.44 $3,656.96 $3,656.96 $3,656.96
106 84.53533.0118 Lot(s) 009 Block(s) 001 GRACEVIEW ESTATES 2 518 ELLIE CT
518 ELLIE CT SAINT JOSEPH
MN 56374-4594 MARK BJORKE 78.27 78.27 78.27 $3,430.57 $3,430.57 $3,430.57
107 84.53533.0119 Lot(s) 010 Block(s) 001 GRACEVIEW ESTATES 2 514 ELLIE CT
514 ELLIE CT ST JOSEPH MN
56374 LINDA J BUTENHOFF 79.45 79.45 79.45 $3,482.29 $3,482.29 $3,482.29
108 84.53533.0120 Lot(s) 011 Block(s) 001 GRACEVIEW ESTATES 2 510 ELLIE CT
510 ELLIE CT SAINT JOSEPH
MN 56374 MATTHEW R KRITZECK 81.30 81.30 81.30 $3,563.16 $3,563.16 $3,563.16
109 84.53533.0210
Lot(s) 080 & 081 Block(s) 003 GRACEVIEW
ESTATES 540 GRACEVIEW LOOP
1590 BLACKBERRY CT
SARTELL MN 56377
WELCOME HOME PROPERTIES
OF MN LLC 64.00 9.40 9.40 64.00 64.00 $276.83 $1,465.60 $1,742.43 $1,742.43
110 84.53533.0212
Lot(s) 082 & 083 Block(s) 003 GRACEVIEW
ESTATES 536 GRACEVIEW LOOP
536 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 STEPHEN DOTH 64.00 9.40 9.40 64.00 64.00 $276.83 $1,465.60 $1,742.43 $1,742.43
X:\PT\S\STJOE\164501\2-proj-mgmt\25-cost-est\Assessments\[FAW.xlsx]Graceview TOTALS 1174.68 5649.57 658.99 658.99 289.62 2704.98 2994.60 297.72 3000.00 3297.72 $28,883.31 $88,191.01 $75,517.73 $192,592.05 $3,361.89 $189,230.16
Page 2
FINAL SPECIAL ASSESSMENT ROLL 4/28/2021
$29.45 /LF
2022 STREET IMPROVEMENTS $19.81 /LF
17TH AVENUE SE, 18TH AVENUE SE, BAKER STREET E $22.90 /LF
LINE NO.PARCEL ID NO. PROPERTY DESCRIPTION PROPERTY ADDRESS MAILING ADDRESS OWNER OF RECORD LONG SIDE
SHORT
SIDE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
36'
OVERLAY
30'-32'
OVERLAY
24'
OVERLAY
1 84.53532.0000
Lot(s) 001 Block(s) 001 FOREST RIDGE
ADDITION 206 16TH AVE SE
206 16TH AVE SE ST
JOSEPH MN 56374 EVELYN PUERINGER 165.00 165.00 82.50 $1,634.33 $1,634.33 $1,634.33
2 84.53547.0010 Lot(s) 005 Block(s) 003 K & L PROPERTIES 1717 BAKER ST E
1200 LANIGAN WAY SW
#1304 SAINT JOSEPH MN
JOHN E KREBSBACH REV
TRUST 259.70 259.70 129.85 $2,572.33 $2,572.33 $2,572.33
3 84.53550.0000 Lot(s) 001 Block(s) 001 LIBERTY POINTE 207 17TH AVE SE
207 17TH AVE SE ST
JOSEPH MN 56374 KIMBERLY R MEYER 218.99 218.99 218.99 $4,338.09 $4,338.09 $338.09 $4,000.00
4 84.53550.0001 Lot(s) 002 Block(s) 001 LIBERTY POINTE 217 17TH AVE SE
217 17TH AVE SE SAINT
JOSEPH MN 56374 CORY GRAFFT 73.36 73.36 73.36 $1,453.26 $1,453.26 $1,453.26
5 84.53550.0002 Lot(s) 003 Block(s) 001 LIBERTY POINTE 221 17TH AVE SE
221 17TH AVE SE SAINT
JOSEPH MN 56374 CHANDLER MURPHY JR 71.79 71.79 71.79 $1,422.06 $1,422.06 $1,422.06
6 84.53550.0003 Lot(s) 004 Block(s) 001 LIBERTY POINTE 227 17TH AVE SE
227 17TH AVE SE SAINT
JOSEPH MN 56374 CHAD E DUKOWITZ 80.00 80.00 80.00 $1,584.80 $1,584.80 $1,584.80
7 84.53550.0004 Lot(s) 005 Block(s) 001 LIBERTY POINTE 233 17TH AVE SE
233 17TH AVE SE ST
JOSEPH MN 56374 KAREN D SCHERER 80.00 80.00 80.00 $1,584.80 $1,584.80 $1,584.80
8 84.53550.0005 Lot(s) 006 Block(s) 001 LIBERTY POINTE 237 17TH AVE SE
237 17TH AVE SE SAINT
JOSEPH MN 56374 ERIC M BLOMMER 80.00 80.00 80.00 $1,584.80 $1,584.80 $1,584.80
9 84.53550.0006 Lot(s) 007 Block(s) 001 LIBERTY POINTE 243 17TH AVE SE
107 7TH AVE SE SAINT
JOSEPH MN 56374 RAYMOND G RUECKERT 80.00 80.00 80.00 $1,584.80 $1,584.80 $1,584.80
10 84.53550.0007 Lot(s) 008 Block(s) 001 LIBERTY POINTE 247 17TH AVE SE
247 17TH AVE SE SAINT
JOSEPH MN 56374 BRADY D SKINNER 80.00 80.00 80.00 $1,584.80 $1,584.80 $1,584.80
11 84.53550.0008 Lot(s) 009 Block(s) 001 LIBERTY POINTE 253 17TH AVE SE
253 17TH AVE SE SAINT
JOSEPH MN 56374 JENNA M RHODE 80.19 80.19 80.19 $1,588.56 $1,588.56 $1,588.56
12 84.53550.0009 Lot(s) 010 Block(s) 001 LIBERTY POINTE 257 17TH AVE SE
257 17TH AVE SE SAINT
JOSEPH MN 56374 DUSTIN SCHROEDER 110.22 110.22 110.22 $2,183.36 $2,183.36 $2,183.36
13 84.53550.0010 Lot(s) 011 Block(s) 001 LIBERTY POINTE 1402 17TH AVE SE
1402 17TH AVE SE SAINT
JOSEPH MN 56374 DOUGLAS A MCNALLY 96.35 96.35 96.35 $1,908.69 $1,908.69 $1,908.69
14 84.53550.0011 Lot(s) 012 Block(s) 001 LIBERTY POINTE 1406 17TH AVE SE
1406 17TH AVE SE SAINT
JOSEPH MN 56374 MARK WOELFEL 86.44 86.44 86.44 $1,712.38 $1,712.38 $1,712.38
15 84.53550.0012 Lot(s) 013 Block(s) 001 LIBERTY POINTE 1410 17TH AVE SE
1410 17TH AVE SE SAINT
JOSEPH MN 56374 CHRISTOPHER HESSE 75.11 75.11 75.11 $1,487.93 $1,487.93 $1,487.93
16 84.53550.0013 Lot(s) 014 Block(s) 001 LIBERTY POINTE 1412 17TH AVE SE
1412 17TH AVE SE SAINT
JOSEPH MN 56374 RYAN J RUEGEMER 79.32 79.32 79.32 $1,571.33 $1,571.33 $1,571.33
17 84.53550.0014 Lot(s) 015 Block(s) 001 LIBERTY POINTE 1416 17TH AVE SE
1416 17TH AVE SE ST
JOSEPH MN 56374 JEREMIAH SADERGASKI 63.69 63.69 63.69 $1,261.70 $1,261.70 $1,261.70
18 84.53550.0015 Lot(s) 016 Block(s) 001 LIBERTY POINTE 1420 17TH AVE SE
1420 17TH AVE SE SAINT
JOSEPH MN 56374 AMANDA M WALZ 68.00 68.00 68.00 $1,347.08 $1,347.08 $1,347.08
19 84.53550.0016 Lot(s) 017 Block(s) 001 LIBERTY POINTE 1424 17TH AVE SE
1424 17TH AVE SE SAINT
JOSEPH MN 56374 EMILY J YOUNG 68.00 68.00 68.00 $1,347.08 $1,347.08 $1,347.08
20 84.53550.0017 Lot(s) 018 Block(s) 001 LIBERTY POINTE 1428 17TH AVE SE
1428 17TH AVE SE SAINT
JOSEPH MN 56374 JESUS SALGADO CINTRON 78.00 78.00 78.00 $1,545.18 $1,545.18 $1,545.18
21 84.53550.0031 Lot(s) 001 Block(s) 002 LIBERTY POINTE 204 17TH AVE SE
204 17TH AVE SE SAINT
JOSEPH MN 56374 JUSTIN J KOOPMEINERS 168.93 89.06 168.93 89.06 173.52 $3,437.48 $3,437.48 $3,437.48
22 84.53550.0032 Lot(s) 002 Block(s) 002 LIBERTY POINTE 212 17TH AVE SE
212 17TH AVE SE SAINT
JOSEPH MN 56374 KRISTA M LOFGREN 80.04 80.04 80.04 $1,585.49 $1,585.49 $1,585.49
23 84.53550.0033 Lot(s) 003 Block(s) 002 LIBERTY POINTE 216 17TH AVE SE
216 17TH AVE SE SAINT
JOSEPH MN 56374 ROSS EISENSCHENK 79.25 79.25 79.25 $1,569.94 $1,569.94 $1,569.94
24 84.53550.0034 Lot(s) 004 Block(s) 002 LIBERTY POINTE 220 17TH AVE SE
220 17TH AVE SE SAINT
JOSEPH MN 56374 AARON P ATHMANN 78.77 78.77 78.77 $1,560.33 $1,560.33 $1,560.33
25 84.53550.0035 Lot(s) 005 Block(s) 002 LIBERTY POINTE 224 17TH AVE SE
224 17TH AVE SE SAINT
JOSEPH MN 56374 MASON L MAWBY 79.36 79.36 79.36 $1,572.02 $1,572.02 $1,572.02
26 84.53550.0036 Lot(s) 006 Block(s) 002 LIBERTY POINTE 230 17TH AVE SE
230 17TH AVE SE SAINT
JOSEPH MN 56374 ANDREW HEMMESCH 78.23 78.23 78.23 $1,549.74 $1,549.74 $1,549.74
27 84.53550.0037 Lot(s) 007 Block(s) 002 LIBERTY POINTE 234 17TH AVE SE
234 17TH AVE SE SAINT
JOSEPH MN 56374 KARI SAUER 76.34 76.34 76.34 $1,512.30 $1,512.30 $1,512.30
28 84.53550.0038 Lot(s) 008 Block(s) 002 LIBERTY POINTE 240 17TH AVE SE
240 17TH AVE SE SAINT
JOSEPH MN 56374 MOLLY J YOUNG 75.73 75.73 75.73 $1,500.21 $1,500.21 $1,500.21
29 84.53550.0039 Lot(s) 009 Block(s) 002 LIBERTY POINTE 246 17TH AVE SE
246 17TH AVE SE ST
JOSEPH MN 56374 JEFFREY DOCKENDORF 67.60 67.60 67.60 $1,339.06 $1,339.06 $1,339.06
30 84.53550.0040 Lot(s) 010 Block(s) 002 LIBERTY POINTE 1407 17TH AVE SE
1407 17TH AVE SE SAINT
JOSEPH MN 56374 KAINO MAKI 134.07 95.17 134.07 95.17 162.20 $3,213.13 $3,213.13 $3,213.13
31 84.53550.0041 Lot(s) 011 Block(s) 002 LIBERTY POINTE 1413 17TH AVE SE
1413 17TH AVE SE SAINT
JOSEPH MN 56374 SAMUEL M LARSON 69.18 69.18 69.18 $1,370.46 $1,370.46 $1,370.46
32 84.53550.0042 Lot(s) 012 Block(s) 002 LIBERTY POINTE 1419 17TH AVE SE
1419 17TH AVE SE SAINT
JOSEPH MN 56374 SEAN W SKIPTON 70.00 70.00 70.00 $1,386.70 $1,386.70 $1,386.70
33 84.53550.0043 Lot(s) 013 Block(s) 002 LIBERTY POINTE 1423 17TH AVE SE
1423 17TH AVE SE SAINT
JOSEPH MN 56374 AMANDA L BENINGA 70.00 70.00 70.00 $1,386.70 $1,386.70 $1,386.70
34 84.53550.0044 Lot(s) 014 Block(s) 002 LIBERTY POINTE 1427 17TH AVE SE
1427 17TH AVE SE SAINT
JOSEPH MN 56374 ZACHARY P LEONARD 136.19 86.93 136.19 68.10 86.93 86.93 $2,005.40 $1,722.08 $3,727.48 $3,727.48
35 84.53550.0045 Lot(s) 015 Block(s) 002 LIBERTY POINTE 239 18TH AVE SE
239 18TH AVE SE SAINT
JOSEPH MN 56374 AMBER NAGEL 84.09 84.09 84.09 $2,476.30 $2,476.30 $2,476.30
36 84.53550.0046 Lot(s) 016 Block(s) 002 LIBERTY POINTE 235 18TH AVE SE
235 18TH AVE SE SAINT
JOSEPH MN 56374 BREANNA ROSSEAU 65.70 65.70 65.70 $1,934.87 $1,934.87 $1,934.87
37 84.53550.0047 Lot(s) 017 Block(s) 002 LIBERTY POINTE 231 18TH AVE SE
231 8TH AVE SE SAINT
JOSEPH MN 56374 ROBERT D SAUTER 64.97 64.97 64.97 $1,913.22 $1,913.22 $1,913.22
38 84.53550.0048 Lot(s) 018 Block(s) 002 LIBERTY POINTE 225 18TH AVE SE
225 18TH AVE SE SAINT
JOSEPH MN 56374 LUKAS A FOX 71.00 71.00 71.00 $2,090.95 $2,090.95 $2,090.95
39 84.53550.0049 Lot(s) 019 Block(s) 002 LIBERTY POINTE 221 18TH AVE SE
221 18TH AVE SE SAINT
JOSEPH MN 56374 SHANE KUNDE 69.00 69.00 69.00 $2,032.05 $2,032.05 $2,032.05
40 84.53550.0050 Lot(s) 020 Block(s) 002 LIBERTY POINTE 217 18TH AVE SE
217 18TH AVE SE SAINT
JOSEPH MN 56374 KELSEY STANG 61.00 61.00 61.00 $1,796.45 $1,796.45 $1,796.45
41 84.53550.0051 Lot(s) 021 Block(s) 002 LIBERTY POINTE 213 18TH AVE SE
213 18TH AVE SE SAINT
JOSEPH MN 56374 THOMAS BATT 61.00 61.00 61.00 $1,796.45 $1,796.45 $1,796.45
42 84.53550.0052 Lot(s) 022 Block(s) 002 LIBERTY POINTE 209 18TH AVE SE
209 18TH AVE SE ST
JOSEPH MN 56374 CARL & AMY WILLIAMS 69.28 69.28 69.28 $2,040.30 $2,040.30 $2,040.30
43 84.53550.0053 Lot(s) 023 Block(s) 002 LIBERTY POINTE 203 18TH AVE SE
203 18TH AVE SE SAINT
JOSEPH MN 56374 LLOYD CLAY-MOSLEY 175.71 78.02 78.02 78.02 175.71 87.85 $2,297.54 $1,740.36 $4,037.90 $37.90 $4,000.00
44 84.53550.0054 Lot(s) 001 Block(s) 003 LIBERTY POINTE 204 18TH AVE SE
204 18TH AVE SE SAINT
JOSEPH MN 56374 VICTORIA UMERSKI 72.76 72.76 72.76 $2,142.78 $2,142.78 $2,142.78
45 84.53550.0055 Lot(s) 002 Block(s) 003 LIBERTY POINTE 210 18TH AVE SE
210 18TH AVE SE ST
JOSEPH MN 56374 MARY K FILZEN 57.01 57.01 57.01 $1,678.94 $1,678.94 $1,678.94
46 84.53550.0056 Lot(s) 003 Block(s) 003 LIBERTY POINTE 214 18TH AVE SE
214 18TH AVE SE SAINT
JOSEPH MN 56374 JEREMY DAVIS 57.00 57.00 57.00 $1,678.65 $1,678.65 $1,678.65
47 84.53550.0057 Lot(s) 004 Block(s) 003 LIBERTY POINTE 216 18TH AVE SE
216 18TH AVE SE SAINT
JOSEPH MN 56374 AMY BENAFGHOUL 57.00 57.00 57.00 $1,678.65 $1,678.65 $1,678.65
48 84.53550.0058 Lot(s) 005 Block(s) 003 LIBERTY POINTE 220 18TH AVE SE
220 18TH AVE SE SAINT
JOSEPH MN 56374 JOSHUA SEPULVEDA 57.00 57.00 57.00 $1,678.65 $1,678.65 $1,678.65
49 84.53550.0059 Lot(s) 006 Block(s) 003 LIBERTY POINTE 224 18TH AVE SE
224 18TH AVE SE SAINT
JOSEPH MN 56374 RAEVON G WILLNER 62.00 62.00 62.00 $1,825.90 $1,825.90 $1,825.90
50 84.53550.0060 Lot(s) 007 Block(s) 003 LIBERTY POINTE 230 18TH AVE SE
230 18TH AVE SE SAINT
JOSEPH MN 56374 NOAH P GROVE 56.85 56.85 56.85 $1,674.09 $1,674.09 $1,674.09
CITY SUBSIDY
TOTAL
ASSESSMENT
SUBTOTAL
ASSESSMENT
36' WIDE OVERLAY (60%)
32'-30' WIDE OVERLAY (60%)
24' WIDE OVERLAY (60%)
PLATTED ADBUTTING
FOOTAGE 36' ADJUSTED FOOTAGE 30'-32' ADJUSTED FOOTAGE 24' ADJUSTED FOOTAGE SPECIAL ASSESSMENTS
Page 3
FINAL SPECIAL ASSESSMENT ROLL 4/28/2021
$29.45 /LF
2022 STREET IMPROVEMENTS $19.81 /LF
17TH AVENUE SE, 18TH AVENUE SE, BAKER STREET E $22.90 /LF
LINE NO.PARCEL ID NO. PROPERTY DESCRIPTION PROPERTY ADDRESS MAILING ADDRESS OWNER OF RECORD LONG SIDE
SHORT
SIDE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
36'
OVERLAY
30'-32'
OVERLAY
24'
OVERLAY CITY SUBSIDY
TOTAL
ASSESSMENT
SUBTOTAL
ASSESSMENT
36' WIDE OVERLAY (60%)
32'-30' WIDE OVERLAY (60%)
24' WIDE OVERLAY (60%)
PLATTED ADBUTTING
FOOTAGE 36' ADJUSTED FOOTAGE 30'-32' ADJUSTED FOOTAGE 24' ADJUSTED FOOTAGE SPECIAL ASSESSMENTS
51 84.53550.0061 Lot(s) 008 Block(s) 003 LIBERTY POINTE 234 18TH AVE SE
234 18TH AVE SE SAINT
JOSEPH MN 56374 JORDEN NELSON 52.14 52.14 52.14 $1,535.38 $1,535.38 $1,535.38
52 84.53550.0062 Lot(s) 009 Block(s) 003 LIBERTY POINTE 238 18TH AVE SE
238 18TH AVE SE SAINT
JOSEPH MN 56374 THEODORE BAAS 53.00 53.00 53.00 $1,560.85 $1,560.85 $1,560.85
53 84.53550.0063 Lot(s) 010 Block(s) 003 LIBERTY POINTE 242 18TH AVE SE
242 18TH AVE SE SAINT
JOSEPH MN 56374 JASON BURCH 54.51 54.51 54.51 $1,605.32 $1,605.32 $1,605.32
54 84.53550.0064 Lot(s) 011 Block(s) 003 LIBERTY POINTE 246 18TH AVE SE
246 18TH AVE SE SAINT
JOSEPH MN 56374 JORGE GODOY CAMARGO 57.23 57.23 57.23 $1,685.28 $1,685.28 $1,685.28
55 84.53550.0065 Lot(s) 012 Block(s) 003 LIBERTY POINTE 250 18TH AVE SE
250 18TH AVE SE SAINT
JOSEPH MN 56374 MICHAEL BLUMHOEFER 83.28 83.28 83.28 $2,452.45 $2,452.45 $2,452.45
56 84.53550.0086 Lot(s) OUTLOT A Block(s) LIBERTY POINTE
212 16TH AVE SE ST
JOSEPH MN 56374 JOEL VOGEL 10.00 10.00 10.00 $198.10 $198.10 $198.10
57 84.53945.0025 Lot(s) 001 Block(s) 001 WHISPERING PINES 126 16TH AVE SE
126 16TH AVE SE SAINT
JOSEPH MN 56374 LINDA M HEINEN 120.00 120.00 120.00 $2,377.20 $2,377.20 $2,377.20
58 84.53945.0033 Lot(s) 009 Block(s) 001 WHISPERING PINES 9 17TH AVE SE
9 17TH AVE SE SAINT
JOSEPH MN 56374
RHONDA L BORRESCH REV
TRUST 196.39 196.39 98.20 $1,945.24 $1,945.24 $1,945.24
59 84.53945.0034 Lot(s) 010 Block(s) 001 WHISPERING PINES 19 17TH AVE SE
19 17TH AVE SE ST JOSEPH
MN 56374 GLEN & TRINA FABER 125.00 125.00 125.00 $2,476.25 $2,476.25 $2,476.25
60 84.53945.0035 Lot(s) 011 Block(s) 001 WHISPERING PINES 27 17TH AVE SE
27 17TH AVE SE SAINT
JOSEPH MN 56374 RICK MEYER 125.00 125.00 125.00 $2,476.25 $2,476.25 $2,476.25
61 84.53945.0036 Lot(s) 012 Block(s) 001 WHISPERING PINES 103 17TH AVE SE
103 17TH AVE SE ST
JOSEPH MN 56374 PHILLIP R & ANITA M JANEY 125.00 125.00 125.00 $2,476.25 $2,476.25 $2,476.25
62 84.53945.0037 Lot(s) 013 Block(s) 001 WHISPERING PINES 109 17TH AVE SE
109 17TH AVE SE SAINT
JOSEPH MN 56374 DAVID A OLSON 125.00 125.00 125.00 $2,476.25 $2,476.25 $2,476.25
63 84.53945.0038 Lot(s) 014 Block(s) 001 WHISPERING PINES 117 17TH AVE SE
117 17TH AVE SE ST
JOSEPH MN 56374 GARY P & DEBBRA HELTEMES 125.00 125.00 125.00 $2,476.25 $2,476.25 $2,476.25
64 84.53945.0039 Lot(s) 015 Block(s) 001 WHISPERING PINES 125 17TH AVE SE
125 17TH AVE SE SAINT
JOSEPH MN 56374 MICHAEL J FANDEL 125.00 120.00 125.00 120.00 182.50 $3,615.33 $3,615.33 $3,615.33
65 84.53945.0040 Lot(s) 001 Block(s) 002 WHISPERING PINES 10 17TH AVE SE
10 17TH AVE SE SAINT
JOSEPH MN 56374 ALEXANDER R TRAY 136.90 136.90 68.45 $1,355.94 $1,355.94 $1,355.94
66 84.53945.0041 Lot(s) 002 Block(s) 002 WHISPERING PINES 20 17TH AVE SE
20 17TH AVE SE ST JOSEPH
MN 56374
ARTHUR M & BARBARA
SCHLOEMER 125.00 125.00 125.00 $2,476.25 $2,476.25 $2,476.25
67 84.53945.0042 Lot(s) 003 Block(s) 002 WHISPERING PINES 28 17TH AVE SE
28 17TH AVE SE ST JOSEPH
MN 56374 JACK H PELZER 125.00 125.00 125.00 $2,476.25 $2,476.25 $2,476.25
68 84.53945.0043 Lot(s) 004 Block(s) 002 WHISPERING PINES 104 17TH AVE SE
104 7TH AVE SE PO BOX 234
ST JOSEPH MN 56374-0234
EVERETT J & DARLENE
KARNES 125.00 125.00 125.00 $2,476.25 $2,476.25 $2,476.25
69 84.53945.0044 Lot(s) 005 Block(s) 002 WHISPERING PINES 110 17TH AVE SE
110 17TH AVE SE ST
JOSEPH MN 56374 KATHERINE M DOYLE 125.00 125.00 125.00 $2,476.25 $2,476.25 $2,476.25
70 84.53945.0045 Lot(s) 006 Block(s) 002 WHISPERING PINES 118 17TH AVE SE
118 17TH AVE SE ST
JOSEPH MN 56374 PAUL A & KELLY BENIEK 125.00 125.00 125.00 $2,476.25 $2,476.25 $2,476.25
71 84.53945.0046 Lot(s) 007 Block(s) 002 WHISPERING PINES 126 17TH AVE SE
PO BOX 164 SAINT JOSEPH
MN 56374-0164 JEREMY J RICHTER 142.50 125.00 142.50 125.00 196.25 $3,887.71 $3,887.71 $3,887.71
X:\PT\S\STJOE\164501\2-proj-mgmt\25-cost-est\Assessments\[FAW.xlsx]Graceview TOTALS 1640.37 5633.89 136.19 1343.81 1411.90 1504.18 4290.08 5042.17 $41,580.46 $99,885.39 $141,465.84 $375.99 $141,089.85
Page 4
FINAL SPECIAL ASSESSMENT ROLL 4/28/2021
$29.45 /LF
LINE NO.PARCEL ID NO. PROPERTY DESCRIPTION PROPERTY ADDRESS MAILING ADDRESS OWNER OF RECORD
LONG
SIDE
SHORT
SIDE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
SUBTOTAL
ASSESSMENT CITY SUSIDY
TOTAL
ASSESSMENT
1 84.53641.0000 Lot(s) 010 Block(s) 001 LOSO'S 3RD ADD 402 1ST AVE NW
402 1ST AVE NW PO BOX 626
ST JOSEPH MN 56374-0626 KENNETH FROM 150.00 75.00 75.00 $2,208.75 $2,208.75
2 84.53300.0376 Lot(s) 001 & 002 Block(s) SCHNEIDER'S ADD 31641 COUNTY ROAD 3
333 MAIN ST N STE 110
STILLWATER MN 55082-5054 W J PROPERTIES INC 120.00 120.00 120.00 $3,534.00 $3,534.00
3 84.53796.0000
Lot(s) 013 Block(s) 002 LOSO'S 3RD ADD
333 MAIN ST N STE 110
STILLWATER MN 55082-5054 W J PROPERTIES INC 1187.24 150.00 593.62 150.00 743.62 $21,899.61 $9,499.61 $12,400.00
X:\PT\S\STJOE\164501\2-proj-mgmt\25-cost-est\Assessments\[FAW.xlsx]Graceview TOTALS 1337.24 270.00 668.62 270.00 938.62 $27,642.36 $9,499.61 $18,142.75
2022 STREET IMPROVEMENTS
ADBUTTING FOOTAGE 36' ADJUSTED FOOTAGE
36' WIDE OVERLAY (60%)
1ST AVENUE NW
Page 5
cost to be assessed footage to be assessed 100% Rate 60% Rate
36' RECONSTRUCT $48,134.14 658.99 $73.04 $43.83
36' WIDE OVERLAY $262,362.29 5345.12 $49.08 $29.45
32'-30' WIDE OVERLAY $166,437.93 5042.17 $33.01 $19.81
24' WIDE OVERLAY $125,857.36 3297.72 $38.16 $22.90
$602,791.71 $361,675.03
X:\PT\S\STJOE\164501\2-proj-mgmt\25-cost-est\Assessments\FAW.xlsx Page 6
RESOLUTION 2022-024
DECLARING COSTS TO BE ASSESSED AND ORDERING
PREPARATION OF PROPOSED ASSESSMENT
2022 Street & Utility Improvements
WHEREAS, a resolution of the city council adopted on the 20th day of December, 2021, fixed a
date for a council hearing on the proposed improvement which includes street resurfacing and
pedestrian ADA improvements to 17th Ave SE between Minnesota St and 18th Ave SE, to 18th Ave
SE south of Baker St E, and to Baker St E between 16th Ave SE and 18th Ave SE; and to 4th Ave SE
between Baker St E and a point approximately 550 feet south of Faith Ln, to Graceview Dr, to
Graceview Loop, and to Faith Ln; to the Ellie Ct cul-de-sac; to the intersection at 304th St north of
County Rd 134 at the Batzer Addition; and to 1st Ave NW north of Date St W, and to assess the
benefitted property for a portion of the cost of the improvement, pursuant to Minnesota Statutes,
Chapter 429.
The estimated cost for such improvement is $629,300.00, and the expenses incurred or to be
incurred in the making of such improvement amount to $ 199,100.00 so that the total cost of the
improvement will be $828,400.00.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF ST. JOSEPH,
MINNESOTA:
1. The portion of the cost of such improvement to be paid by the city is hereby declared to be
$472,300.00 and the portion of the cost to be assessed against benefitted property owners is
declared to be $356,100.00.
2. Assessments shall be payable in equal installments extending over a period of 10 years, the
first of the installments to be payable on or before the first Monday in January 2023, and
shall bear interest at a rate of 3.0 percent per annum from the date of the adoption of the
assessment resolution.
3. The City Administrator, with the assistance of the City Engineer, shall forthwith calculate
the proper amount to be specially assessed for such improvement against every assessable
lot, piece or parcel of land within the district affected, without regard to cash valuation, as
provided by law, and a file copy of such proposed assessment be available at the
Administrator’s office for public inspection.
4. The City Administrator shall upon the completion of such proposed assessment, notify the
council thereof.
Adopted by the Council this 16th day of May, 2022.
________________ _______
Rick Schultz, Mayor
ATTEST
Therese Haffner, City Administrator
FINAL SPECIAL ASSESSMENT ROLL 5/11/2022
$40.46 /LF
$28.10 /LF
2022 STREET IMPROVEMENTS $22.20 /LF
GRACEVIEW NEIGHBORHOOD $21.57 /LF
LINE NO.PARCEL ID NO. PROPERTY DESCRIPTION PROPERTY ADDRESS MAILING ADDRESS OWNER OF RECORD
LONG
SIDE
SHORT
SIDE LONG SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
36'
RECONSTRUCT
36'
OVERLAY
32'-30'
OVERLAY
24'
OVERLAY
1 84.53533.0000 Lot(s) 001 Block(s) 001 GRACEVIEW ESTATES 245 4TH AVE SE
245 4TH AVE SE SAINT
JOSEPH MN 56374 PATRICIA A MEYER 187.05 95.55 93.52 95.55 189.07 $5,312.80 $5,312.80 $1,312.80 $4,000.00
2 84.53533.0001 Lot(s) 002 Block(s) 001 GRACEVIEW ESTATES 241 4TH AVE SE
241 4TH AVE SE ST JOSEPH
MN 56374 KARL J & JODY L TERHAAR 83.09 83.09 83.09 $2,334.69 $2,334.69 $2,334.69
3 84.53533.0002 Lot(s) 003 Block(s) 001 GRACEVIEW ESTATES 235 4TH AVE SE
235 4TH AVE SE ST JOSEPH
MN 56374 DONALD V & ANITA M FISCHER 77.01 77.01 77.01 $2,163.84 $2,163.84 $2,163.84
4 84.53533.0003 Lot(s) 004 Block(s) 001 GRACEVIEW ESTATES 227 4TH AVE SE
227 4TH AVE SE SAINT
JOSEPH MN 56374 TROY K FRIELER 63.28 63.28 63.28 $1,778.17 $1,778.17 $1,778.17
5 84.53533.0004 Lot(s) 005 Block(s) 001 GRACEVIEW ESTATES 219 4TH AVE SE
219 4TH AVE SE SAINT
JOSEPH MN 56374 MATHIAS N BURGGRAFF 80.20 80.20 80.20 $2,253.62 $2,253.62 $2,253.62
6 84.53533.0005 Lot(s) 006 Block(s) 001 GRACEVIEW ESTATES 213 4TH AVE SE
213 4TH AVE SE ST JOSEPH
MN 56374-9634 ALICIA L PETERS 62.11 62.11 62.11 $1,745.29 $1,745.29 $1,745.29
7 84.53533.0006 Lot(s) 007 Block(s) 001 GRACEVIEW ESTATES 209 4TH AVE SE
209 4TH AVE SE ST JOSEPH
MN 56374 BRIAN J KRAMER 72.99 72.99 72.99 $2,051.02 $2,051.02 $2,051.02
8 84.53533.0007 Lot(s) 008 Block(s) 001 GRACEVIEW ESTATES 205 4TH AVE SE
205 4TH AVE SE ST JOSEPH
MN 56374 NEIL M SCHNEIDER 105.07 105.07 105.07 $2,952.47 $2,952.47 $2,952.47
9 84.53533.0008 Lot(s) 001 Block(s) 002 GRACEVIEW ESTATES 343 4TH AVE SE
343 4TH AVE SE SAINT
JOSEPH MN 56374 BETTY A CHANDLER REV TRUST 216.80 108.40 108.40 $3,046.04 $3,046.04 $3,046.04
10 84.53533.0009 Lot(s) 002 Block(s) 002 GRACEVIEW ESTATES 333 4TH AVE SE
333 4TH AVE SE ST JOSEPH
MN 56374 BRADLEY H & LANAE J COBB 75.66 75.66 75.66 $2,126.05 $2,126.05 $2,126.05
11 84.53533.0010 Lot(s) 003 Block(s) 002 GRACEVIEW ESTATES 331 4TH AVE SE
331 4TH AVE SE SAINT
JOSEPH MN 56374 BRADY DANIELSON 75.45 75.45 75.45 $2,120.00 $2,120.00 $2,120.00
12 84.53533.0011 Lot(s) 004 Block(s) 002 GRACEVIEW ESTATES 329 4TH AVE SE
329 4TH AVE SE SAINT
JOSEPH MN 56374 BRIAN A TRAUT 82.15 82.15 82.15 $2,308.42 $2,308.42 $2,308.42
13 84.53533.0012 Lot(s) 005 Block(s) 002 GRACEVIEW ESTATES 327 4TH AVE SE
327 4TH AVE SE SAINT
JOSEPH MN 56374 ANTHONY J DELEON 95.78 95.78 95.78 $2,691.42 $2,691.42 $2,691.42
14 84.53533.0013 Lot(s) 006 Block(s) 002 GRACEVIEW ESTATES 325 4TH AVE SE
325 4TH AVE SE ST JOSEPH
MN 56374 TRACY A MAY 85.63 85.63 85.63 $2,406.06 $2,406.06 $2,406.06
15 84.53533.0014 Lot(s) 007 Block(s) 002 GRACEVIEW ESTATES 321 4TH AVE SE
321 4TH AVE SE SAINT
JOSEPH MN 56374 DANIEL J DOLL 74.33 74.33 74.33 $2,088.67 $2,088.67 $2,088.67
16 84.53533.0015 Lot(s) 008 Block(s) 002 GRACEVIEW ESTATES 315 4TH AVE SE
315 4TH AVE SE SAINT
JOSEPH MN 56374 JOSEPH M BAUER 70.25 70.25 70.25 $1,974.03 $1,974.03 $1,974.03
17 84.53533.0016 Lot(s) 009 Block(s) 002 GRACEVIEW ESTATES 309 4TH AVE SE
309 4TH AVE SE ST JOSEPH
MN 56374 CLAYTON J KAMROWSKI 74.12 74.12 74.12 $2,082.77 $2,082.77 $2,082.77
18 84.53533.0017 Lot(s) 010 Block(s) 002 GRACEVIEW ESTATES 303 4TH AVE SE
303 4TH AVE SE ST JOSEPH
MN 56374 JESSY F & ANGELA L MCKENZIE 175.40 81.97 87.70 81.97 169.66 $4,767.55 $4,767.55 $767.55 $4,000.00
19 84.53533.0019 Lot(s) 002 Block(s) 003 GRACEVIEW ESTATES 354 4TH AVE SE
354 4TH AVE SE ST JOSEPH
MN 56374 RENEE J SYMANIETZ 81.53 81.53 81.53 $2,290.85 $2,290.85 $2,290.85
20 84.53533.0020 Lot(s) 003 Block(s) 003 GRACEVIEW ESTATES 350 4TH AVE SE
350 4TH AVE SE ST JOSEPH
MN 56374
RAYMOND E & DONNA J
KELLERMAN 75.50 75.50 75.50 $2,121.55 $2,121.55 $2,121.55
21 84.53533.0021 Lot(s) 004 Block(s) 003 GRACEVIEW ESTATES 346 4TH AVE SE
346 4TH AVE SE SAINT
JOSEPH MN 56374 LYNN TAMM 139.20 78.64 78.64 78.64 69.60 69.60 $2,209.78 $1,501.27 $3,711.06 $3,711.06
22 84.53533.0022 Lot(s) 005 Block(s) 003 GRACEVIEW ESTATES 336 4TH AVE SE
336 4TH AVE SE SAINT
JOSEPH MN 56374 LORI A DILLENBURG 142.24 86.99 86.99 86.99 71.12 71.12 $2,444.28 $1,534.00 $3,978.28 $3,978.28
23 84.53533.0023 Lot(s) 006 Block(s) 003 GRACEVIEW ESTATES 328 4TH AVE SE
328 4TH AVE SE ST JOSEPH
MN 56374
KRISTOPHER T & TRACI A
HAUGEN 83.34 83.34 83.34 $2,341.71 $2,341.71 $2,341.71
24 84.53533.0024 Lot(s) 007 Block(s) 003 GRACEVIEW ESTATES 316 4TH AVE SE
316 4TH AVE SE SAINT
JOSEPH MN 56374 ALISON J SCHROEDER 74.86 74.86 74.86 $2,103.57 $2,103.57 $2,103.57
25 84.53533.0025 Lot(s) 008 Block(s) 003 GRACEVIEW ESTATES 310 4TH AVE SE
310 4TH AVE SE ST JOSEPH
MN 56374
TERRANCE M JR & D A
FINNEMAN 74.20 74.20 74.20 $2,084.88 $2,084.88 $2,084.88
26 84.53533.0026 Lot(s) 009 Block(s) 003 GRACEVIEW ESTATES 304 4TH AVE SE
304 4TH AVE SE ST JOSEPH
MN 56374 BILLY & KATIE FRITZ 80.93 80.93 80.93 $2,274.13 $2,274.13 $2,274.13
27 84.53533.0027 Lot(s) 010 Block(s) 003 GRACEVIEW ESTATES 530 GRACEVIEW LOOP
528 GRACEVIEW LOOP E
SAINT JOSEPH MN 56374 ELLEN E BLASIG TRUST 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
28 84.53533.0028 Lot(s) 011 Block(s) 003 GRACEVIEW ESTATES 528 GRACEVIEW LOOP
528 GRACEVIEW LOOP E
SAINT JOSEPH MN 56374 ELLEN E BLASIG TRUST 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
29 84.53533.0029 Lot(s) 012 Block(s) 003 GRACEVIEW ESTATES 526 GRACEVIEW LOOP
526 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 CRAIG M GEYER 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
30 84.53533.0030 Lot(s) 013 Block(s) 003 GRACEVIEW ESTATES 510 GRACEVIEW LOOP
510 GRACEVIEW LOOP
SAINT JOSEPH MN 56374
KIM C ANDERSON REV LIVING
TRUST 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
31 84.53533.0031 Lot(s) 014 Block(s) 003 GRACEVIEW ESTATES 506 GRACEVIEW LOOP
PO BOX 803 SAINT JOSEPH
MN 56374 ROBERT J RINGSTROM 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
32 84.53533.0032 Lot(s) 015 Block(s) 003 GRACEVIEW ESTATES 502 GRACEVIEW LOOP
502 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 ANNELLA K PFANNENSTEIN 77.00 50.00 9.40 9.40 38.50 50.00 88.50 $264.14 $1,908.95 $2,173.09 $173.09 $2,000.00
33 84.53533.0033 Lot(s) 016 Block(s) 003 GRACEVIEW ESTATES 501 GRACEVIEW DR
501 GRACEVIEW EST ST
JOSEPH MN 56374 THOMAS F & JUDITH M THELEN 77.00 50.00 9.40 9.40 38.50 50.00 88.50 $264.14 $1,908.95 $2,173.09 $173.09 $2,000.00
34 84.53533.0034 Lot(s) 017 Block(s) 003 GRACEVIEW ESTATES 505 GRACEVIEW DR
505 GRACEVIEW DR SAINT
JOSEPH MN 56374 STEVE SOBIECH 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
35 84.53533.0035 Lot(s) 018 Block(s) 003 GRACEVIEW ESTATES 507 GRACEVIEW DR
507 GRACEVIEW DR SAINT
JOSEPH MN 56374 RICHARD HLEBAIN 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
36 84.53533.0036 Lot(s) 019 Block(s) 003 GRACEVIEW ESTATES 509 GRACEVIEW DR
509 GRACEVIEW DR SAINT
JOSEPH MN 56374 BARRY ELERT 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
37 84.53533.0037 Lot(s) 020 Block(s) 003 GRACEVIEW ESTATES 511 GRACEVIEW DR
511 GRACEVIEW DR SAINT
JOSEPH MN 56374 DANIEL E WHITE 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
38 84.53533.0038 Lot(s) 021 Block(s) 003 GRACEVIEW ESTATES 513 GRACEVIEW DR
PO BOX 36 SAINT JOSEPH
MN 56374 MARY HERKENHOFF 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
39 84.53533.0039 Lot(s) 022 Block(s) 003 GRACEVIEW ESTATES 515 GRACEVIEW DR
515 GRACEVIEW DR SAINT
JOSEPH MN 56374 LUCINDA A KESSLER 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
40 84.53533.0040 Lot(s) 023 Block(s) 003 GRACEVIEW ESTATES 517 GRACEVIEW DR
517 GRACEVIEW DR SAINT
JOSEPH MN 56374 LUCY R LAUDENBACH 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
41 84.53533.0041 Lot(s) 024 Block(s) 003 GRACEVIEW ESTATES 519 GRACEVIEW DR
519 GRACEVIEW DR SAINT
JOSEPH MN 56374 NICOLE CLEMENTS 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
42 84.53533.0042 Lot(s) 025 Block(s) 003 GRACEVIEW ESTATES 521 GRACEVIEW DR
521 GRACEVIEW DR SAINT
JOSEPH MN 56374 SHARON A MOELLER TRUST 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
43 84.53533.0043 Lot(s) 026 Block(s) 003 GRACEVIEW ESTATES 603 GRACEVIEW DR
603 GRACEVIEW DR SAINT
JOSEPH MN 56374
MARVIN F BUTKOWSKI &
DOROTHY E BUTKOWSKI TRUST 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
44 84.53533.0044 Lot(s) 027 Block(s) 003 GRACEVIEW ESTATES 607 GRACEVIEW DR
607 GRACEVIEW DR ST
JOSEPH MN 56374 SALLY J NIEMI 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
45 84.53533.0045 Lot(s) 028 Block(s) 003 GRACEVIEW ESTATES 611 GRACEVIEW DR
611 GRACEVIEW DR SAINT
JOSEPH MN 56374 ALBAN L MOHS 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
46 84.53533.0046 Lot(s) 029 Block(s) 003 GRACEVIEW ESTATES 615 GRACEVIEW DR
615 GRACEVIEW DR ST
JOSEPH MN 56374 KAREN A LAHR 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
47 84.53533.0047 Lot(s) 030 Block(s) 003 GRACEVIEW ESTATES 703 GRACEVIEW DR
703 GRACEVIEW DR SAINT
JOSEPH MN 56374
WILLIAM J & KAREN L
STORKAMP 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
48 84.53533.0048 Lot(s) 031 Block(s) 003 GRACEVIEW ESTATES 705 GRACEVIEW DR
705 GRACEVIEW DR SAINT
JOSEPH MN 56374 JOHN P MULVANEY 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
49 84.53533.0049 Lot(s) 032 Block(s) 003 GRACEVIEW ESTATES 709 GRACEVIEW DR
709 GRACEVIEW DR SAINT
JOSEPH MN 56374 DAVID L COOK 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
50 84.53533.0050 Lot(s) 033 Block(s) 003 GRACEVIEW ESTATES 713 GRACEVIEW DR
713 GRACEVIEW DR SAINT
JOSEPH MN 56374 KATHLEEN M ZENZEN 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
51 84.53533.0051 Lot(s) 034 Block(s) 003 GRACEVIEW ESTATES 715 GRACEVIEW DR
607 GRACEVIEW LOOP ST
JOSEPH MN 56374 DIANE M WEICK 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
52 84.53533.0052 Lot(s) 035 Block(s) 003 GRACEVIEW ESTATES 706 GRACEVIEW DR
PO BOX 75 SAINT JOSEPH
MN 56374-0075 GARY R & SHARON M KRAFT 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
53 84.53533.0053 Lot(s) 036 Block(s) 003 GRACEVIEW ESTATES 704 GRACEVIEW DR
704 GRACEVIEW DR SAINT
JOSEPH MN 56374 JANICE M SMIDT 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
54 84.53533.0054 Lot(s) 037 Block(s) 003 GRACEVIEW ESTATES 702 GRACEVIEW DR
702 GRACEVIEW DR SAINT
JOSEPH MN 56374 PATRICIA C WESTERHOFF 50.00 9.40 9.40 50.00 50.00 $264.14 $1,078.50 $1,342.64 $1,342.64
55 84.53533.0055 Lot(s) 038 Block(s) 003 GRACEVIEW ESTATES 620 GRACEVIEW DR
620 GRACEVIEW DR ST
JOSEPH MN 56374 CLEO O'BOYLE 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
56 84.53533.0056 Lot(s) 039 Block(s) 003 GRACEVIEW ESTATES 618 GRACEVIEW DR
618 GRACEVIEW DR SAINT
JOSEPH MN 56374 DEANNA C ZINKEN 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
36' RECONSTRUCT (60%)
36' WIDE OVERLAY (60%)
32'-30' WIDE OVERLAY (60%)
24' WIDE OVERLAY (60%)
SUBTOTAL
ASSESSMENT
SPECIAL ASSESSMENTS
CITY SUBSIDY
TOTAL
ASSESSMENT
PLATTED ADBUTTING
FOOTAGE
36' OVERLAY
ADJUSTED FOOTAGE
24' OVERLAY
ADJUSTED FOOTAGE
32'-30' OVERLAY
ADJUSTED FOOTAGE
36' RECONSTRUCT
ADJUSTED FOOTAGE
Page 1
FINAL SPECIAL ASSESSMENT ROLL 5/11/2022
$40.46 /LF
$28.10 /LF
2022 STREET IMPROVEMENTS $22.20 /LF
GRACEVIEW NEIGHBORHOOD $21.57 /LF
LINE NO.PARCEL ID NO. PROPERTY DESCRIPTION PROPERTY ADDRESS MAILING ADDRESS OWNER OF RECORD
LONG
SIDE
SHORT
SIDE LONG SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
36'
RECONSTRUCT
36'
OVERLAY
32'-30'
OVERLAY
24'
OVERLAY
36' RECONSTRUCT (60%)
36' WIDE OVERLAY (60%)
32'-30' WIDE OVERLAY (60%)
24' WIDE OVERLAY (60%)
SUBTOTAL
ASSESSMENT
SPECIAL ASSESSMENTS
CITY SUBSIDY
TOTAL
ASSESSMENT
PLATTED ADBUTTING
FOOTAGE
36' OVERLAY
ADJUSTED FOOTAGE
24' OVERLAY
ADJUSTED FOOTAGE
32'-30' OVERLAY
ADJUSTED FOOTAGE
36' RECONSTRUCT
ADJUSTED FOOTAGE
57 84.53533.0057 Lot(s) 040 Block(s) 003 GRACEVIEW ESTATES 616 GRACEVIEW DR
616 GRACEVIEW DR ST
JOSEPH MN 56374 PEGGY M KILLOREN 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
58 84.53533.0058 Lot(s) 041 Block(s) 003 GRACEVIEW ESTATES 614 GRACEVIEW DR
614 GRACEVIEW DR SAINT
JOSEPH MN 56374 LAURIE M BIRR 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
59 84.53533.0059 Lot(s) 042 Block(s) 003 GRACEVIEW ESTATES 610 GRACEVIEW DR
610 GRACEVIEW DR SAINT
JOSEPH MN 56374 ANN M LEEDAHL 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
60 84.53533.0060 Lot(s) 043 Block(s) 003 GRACEVIEW ESTATES 608 GRACEVIEW DR
608 GRACEVIEW DR SAINT
JOSEPH MN 56374 EDWARD P BROOM 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
61 84.53533.0061 Lot(s) 044 Block(s) 003 GRACEVIEW ESTATES 606 GRACEVIEW DR
606 GRACEVIEW DR SAINT
JOSEPH MN 56374 CHARLES L ERAL 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
62 84.53533.0062 Lot(s) 045 Block(s) 003 GRACEVIEW ESTATES 604 GRACEVIEW DR
604 GRACEVIEW DR SAINT
JOSEPH MN 56374 GLENYCE OLUFSON 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
63 84.53533.0063 Lot(s) 046 Block(s) 003 GRACEVIEW ESTATES 522 GRACEVIEW DR
522 GRACEVIEW DR SAINT
JOSEPH MN 56374 DAVID M SHANGROW 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
64 84.53533.0064 Lot(s) 047 Block(s) 003 GRACEVIEW ESTATES 520 GRACEVIEW DR
520 GRACEVIEW DR SAINT
JOSEPH MN 56374 DOROTHY SOUKUP 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
65 84.53533.0065 Lot(s) 048 Block(s) 003 GRACEVIEW ESTATES 518 GRACEVIEW DR
518 GRACEVIEW DR SAINT
JOSEPH MN 56374 TERRANCE DUEA 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
66 84.53533.0066 Lot(s) 049 Block(s) 003 GRACEVIEW ESTATES 516 GRACEVIEW DR
516 GRACEVIEW DR SAINT
JOSEPH MN 56374 RONALD L STEWART SR 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
67 84.53533.0067 Lot(s) 050 Block(s) 003 GRACEVIEW ESTATES 504 GRACEVIEW DR
504 GRACEVIEW DR ST
JOSEPH MN 56374 TAMARA J GRISMER 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
68 84.53533.0068 Lot(s) 051 Block(s) 003 GRACEVIEW ESTATES 502 GRACEVIEW DR
502 GRACEVIEW DR ST
JOSEPH MN 56374 TORY J & NICOLE JACOBSON 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
69 84.53533.0069 Lot(s) 052 Block(s) 003 GRACEVIEW ESTATES 501 GRACEVIEW LOOP
501 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 GARY GILLUND 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
70 84.53533.0070 Lot(s) 053 Block(s) 003 GRACEVIEW ESTATES 503 GRACEVIEW LOOP
503 GRACEVIEW LOOP ST
JOSEPH MN 56374 MADHUCHHANDA MITRA 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
71 84.53533.0071 Lot(s) 054 Block(s) 003 GRACEVIEW ESTATES 513 GRACEVIEW LOOP
513 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 WILLIAM G DUNSMOOR 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
72 84.53533.0072 Lot(s) 055 Block(s) 003 GRACEVIEW ESTATES 515 GRACEVIEW LOOP
515 GRACEVIEW LOOP ST
JOSEPH MN 56374 PATRICIA A CZECH 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
73 84.53533.0073 Lot(s) 056 Block(s) 003 GRACEVIEW ESTATES 517 GRACEVIEW LOOP
517 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 GREG VON ELBE 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
74 84.53533.0074 Lot(s) 057 Block(s) 003 GRACEVIEW ESTATES 519 GRACEVIEW LOOP
519 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 MINDY M HAMAK 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
75 84.53533.0075 Lot(s) 058 Block(s) 003 GRACEVIEW ESTATES 514 GRACEVIEW LOOP
514 GRACEVIEW LOOP ST
JOSEPH MN 56374 DAVID A SCHAFF 40.00 32.00 9.40 9.40 20.00 32.00 52.00 $264.14 $1,121.64 $1,385.78 $1,385.78
76 84.53533.0076 Lot(s) 059 Block(s) 003 GRACEVIEW ESTATES 541 GRACEVIEW LOOP
541 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 TRISH K LANDWEHR 40.00 32.00 9.40 9.40 20.00 32.00 52.00 $264.14 $1,121.64 $1,385.78 $1,385.78
77 84.53533.0077 Lot(s) 060 Block(s) 003 GRACEVIEW ESTATES 516 GRACEVIEW LOOP
PO BOX 892 SAINT JOSEPH
MN 56374-0892
BRENDA ANN FORNER REV
TRUST 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
78 84.53533.0078 Lot(s) 061 Block(s) 003 GRACEVIEW ESTATES 543 GRACEVIEW LOOP
1090 2ND ST S #2A SARTELL
MN 56377 STUART N SWENSON 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
79 84.53533.0079 Lot(s) 062 Block(s) 003 GRACEVIEW ESTATES 545 GRACEVIEW LOOP
545 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 CHERI M WALTON 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
80 84.53533.0080 Lot(s) 063 Block(s) 003 GRACEVIEW ESTATES 518 GRACEVIEW LOOP
518 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 JUSTIN D FISCHER 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
81 84.53533.0081 Lot(s) 064 Block(s) 003 GRACEVIEW ESTATES 520 GRACEVIEW LOOP
520 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 AARON D BACKES 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
82 84.53533.0082 Lot(s) 065 Block(s) 003 GRACEVIEW ESTATES 547 GRACEVIEW LOOP
547 GRACEVIEW LOOP ST
JOSEPH MN 56374 KIMBERLY S BAER 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
83 84.53533.0083 Lot(s) 066 Block(s) 003 GRACEVIEW ESTATES 549 GRACEVIEW LOOP
549 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 ANTHONY P THIELEN 40.00 32.00 9.40 9.40 20.00 32.00 52.00 $264.14 $1,121.64 $1,385.78 $1,385.78
84 84.53533.0084 Lot(s) 067 Block(s) 003 GRACEVIEW ESTATES 522 GRACEVIEW LOOP
522 GRACEVIEW LOOP ST
JOSEPH MN 56374 TAMARA F SCHRIBER 40.00 32.00 9.40 9.40 20.00 32.00 52.00 $264.14 $1,121.64 $1,385.78 $1,385.78
85 84.53533.0085 Lot(s) 068 Block(s) 003 GRACEVIEW ESTATES 601 GRACEVIEW LOOP
601 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 MATTHEW BECK 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
86 84.53533.0086 Lot(s) 069 Block(s) 003 GRACEVIEW ESTATES 603 GRACEVIEW LOOP
603 GRACEVIEW LOOP ST
JOSEPH MN 56374 KATHRYN L HIRSCH 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
87 84.53533.0087 Lot(s) 070 Block(s) 003 GRACEVIEW ESTATES 605 GRACEVIEW LOOP
605 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 CHRISTOPHER R CONWAY 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
88 84.53533.0088 Lot(s) 071 Block(s) 003 GRACEVIEW ESTATES 607 GRACEVIEW LOOP
607 GRACEVIEW LOOP ST
JOSEPH MN 56374 DIANE M WEICK 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
89 84.53533.0089 Lot(s) 072 Block(s) 003 GRACEVIEW ESTATES 608 GRACEVIEW LOOP
608 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 JORDAN P LENZ 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
90 84.53533.0090 Lot(s) 073 Block(s) 003 GRACEVIEW ESTATES 606 GRACEVIEW LOOP
606 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 SCOTT K MURPHY 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
91 84.53533.0091 Lot(s) 074 Block(s) 003 GRACEVIEW ESTATES 604 GRACEVIEW LOOP
604 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 RICHARD R BOHANNON II 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
92 84.53533.0092 Lot(s) 075 Block(s) 003 GRACEVIEW ESTATES 602 GRACEVIEW LOOP
602 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 JESSICA DOMINE 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
93 84.53533.0093 Lot(s) 076 Block(s) 003 GRACEVIEW ESTATES 550 GRACEVIEW LOOP
550 GRACEVIEW LOOP ST
JOSEPH MN 56374
JEFFREY J & KATHERINE
KAMAKAHI 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
94 84.53533.0094 Lot(s) 077 Block(s) 003 GRACEVIEW ESTATES 548 GRACEVIEW LOOP
548 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 MATTHEW R LUDICK 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
95 84.53533.0095 Lot(s) 078 Block(s) 003 GRACEVIEW ESTATES 546 GRACEVIEW LOOP
546 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 LAURIE A ERICKSON 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
96 84.53533.0096 Lot(s) 079 Block(s) 003 GRACEVIEW ESTATES 544 GRACEVIEW LOOP
544 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 MARSHALL R HERRON 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
97 84.53533.0101 Lot(s) 084 Block(s) 003 GRACEVIEW ESTATES 515 FAITH LN
3601 18TH ST S #117 SAINT
CLOUD MN 56301
KJ DEVELOPMENT OF ST
JOSEPH LLC 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
98 84.53533.0102 Lot(s) 085 Block(s) 003 GRACEVIEW ESTATES 517 FAITH LN
3601 18TH ST S #117 SAINT
CLOUD MN 56301
KJ DEVELOPMENT OF ST
JOSEPH LLC 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
99 84.53533.0103 Lot(s) 086 Block(s) 003 GRACEVIEW ESTATES 519 FAITH LN
3601 18TH ST S #117 SAINT
CLOUD MN 56301
KJ DEVELOPMENT OF ST
JOSEPH LLC 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
100 84.53533.0104 Lot(s) 087 Block(s) 003 GRACEVIEW ESTATES 521 FAITH LN
3601 18TH ST S #117 SAINT
CLOUD MN 56301
KJ DEVELOPMENT OF ST
JOSEPH LLC 32.00 9.40 9.40 32.00 32.00 $264.14 $690.24 $954.38 $954.38
101 84.53533.0113 Lot(s) 004 Block(s) 001 GRACEVIEW ESTATES 2 513 ELLIE CT
513 ELLIE CT ST JOSEPH MN
56374
SHANNON L & GRETCHEN K
BIENIEK 74.30 74.30 74.30 $3,005.98 $3,005.98 $3,005.98
102 84.53533.0114 Lot(s) 005 Block(s) 001 GRACEVIEW ESTATES 2 515 ELLIE CT
515 ELLIE CT SAINT JOSEPH
MN 56374 ANDREW L KREMER 83.25 83.25 83.25 $3,368.09 $3,368.09 $3,368.09
103 84.53533.0115 Lot(s) 006 Block(s) 001 GRACEVIEW ESTATES 2 517 ELLIE CT
517 ELLIE CT ST JOSEPH MN
56374 NATHAN R STEWART 85.00 85.00 85.00 $3,438.90 $3,438.90 $3,438.90
104 84.53533.0116 Lot(s) 007 Block(s) 001 GRACEVIEW ESTATES 2 519 ELLIE CT
519 ELLIE CT SAINT JOSEPH
MN 56374 JOHN F REDDING 94.00 94.00 94.00 $3,803.24 $3,803.24 $3,803.24
105 84.53533.0117 Lot(s) 008 Block(s) 001 GRACEVIEW ESTATES 2 522 ELLIE CT
522 ELLIE CT ST JOSEPH MN
56374 CHRISTOPHER HASSELBRING 83.44 83.44 83.44 $3,375.78 $3,375.78 $3,375.78
106 84.53533.0118 Lot(s) 009 Block(s) 001 GRACEVIEW ESTATES 2 518 ELLIE CT
518 ELLIE CT SAINT JOSEPH
MN 56374-4594 MARK BJORKE 78.27 78.27 78.27 $3,166.80 $3,166.80 $3,166.80
107 84.53533.0119 Lot(s) 010 Block(s) 001 GRACEVIEW ESTATES 2 514 ELLIE CT
514 ELLIE CT ST JOSEPH MN
56374 LINDA J BUTENHOFF 79.45 79.45 79.45 $3,214.55 $3,214.55 $3,214.55
108 84.53533.0120 Lot(s) 011 Block(s) 001 GRACEVIEW ESTATES 2 510 ELLIE CT
510 ELLIE CT SAINT JOSEPH
MN 56374 MATTHEW R KRITZECK 81.30 81.30 81.30 $3,289.20 $3,289.20 $3,289.20
109 84.53533.0210
Lot(s) 080 & 081 Block(s) 003 GRACEVIEW
ESTATES 540 GRACEVIEW LOOP
1590 BLACKBERRY CT
SARTELL MN 56377
WELCOME HOME PROPERTIES
OF MN LLC 64.00 9.40 9.40 64.00 64.00 $264.14 $1,380.48 $1,644.62 $1,644.62
110 84.53533.0212
Lot(s) 082 & 083 Block(s) 003 GRACEVIEW
ESTATES 536 GRACEVIEW LOOP
536 GRACEVIEW LOOP
SAINT JOSEPH MN 56374 STEPHEN DOTH 64.00 9.40 9.40 64.00 64.00 $264.14 $1,380.48 $1,644.62 $1,644.62
X:\PT\S\STJOE\164501\2-proj-mgmt\25-cost-est\Assessments\[FAWALT.xlsx]1st TOTALS 1174.68 5649.57 658.99 658.99 289.62 2704.98 2994.60 297.72 3000.00 3297.72 $26,662.53 $84,148.30 $71,131.77 $181,942.59 $2,426.52 $179,516.08
Page 2
FINAL SPECIAL ASSESSMENT ROLL 5/11/2022
$28.10 /LF
2022 STREET IMPROVEMENTS $22.20 /LF
17TH AVENUE SE, 18TH AVENUE SE, BAKER STREET E $21.57 /LF
17TH AVENUE SE, 18TH AVENUE SE, BAKER STREET E $96.67 /LF
LINE NO.PARCEL ID NO. PROPERTY DESCRIPTION PROPERTY ADDRESS MAILING ADDRESS OWNER OF RECORD LONG SIDE
SHORT
SIDE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
36'
OVERLAY
30'-32'
OVERLAY
24'
OVERLAY
STORM
SEWER
1 84.53532.0000 Lot(s) 001 Block(s) 001 FOREST RIDGE ADDITION 206 16TH AVE SE
206 16TH AVE SE ST JOSEPH
MN 56374 EVELYN PUERINGER 165.00 165.00 82.50 $1,831.50 $1,831.50 $1,831.50
2 84.53547.0010 Lot(s) 005 Block(s) 003 K & L PROPERTIES 1717 BAKER ST E
1200 LANIGAN WAY SW
#1304 SAINT JOSEPH MN JOHN E KREBSBACH REV TRUST 259.70 259.70 129.85 $2,882.67 $2,882.67 $2,882.67
3 84.53550.0000 Lot(s) 001 Block(s) 001 LIBERTY POINTE 207 17TH AVE SE
207 17TH AVE SE ST JOSEPH
MN 56374 KIMBERLY R MEYER 218.99 218.99 218.99 $4,861.47 $4,861.47 $861.47 $4,000.00
4 84.53550.0001 Lot(s) 002 Block(s) 001 LIBERTY POINTE 217 17TH AVE SE
217 17TH AVE SE SAINT
JOSEPH MN 56374 CORY GRAFFT 73.36 73.36 73.36 $1,628.59 $1,628.59 $1,628.59
5 84.53550.0002 Lot(s) 003 Block(s) 001 LIBERTY POINTE 221 17TH AVE SE
221 17TH AVE SE SAINT
JOSEPH MN 56374 CHANDLER MURPHY JR 71.79 71.79 71.79 $1,593.63 $1,593.63 $1,593.63
6 84.53550.0003 Lot(s) 004 Block(s) 001 LIBERTY POINTE 227 17TH AVE SE
227 17TH AVE SE SAINT
JOSEPH MN 56374 CHAD E DUKOWITZ 80.00 80.00 80.00 $1,776.00 $1,776.00 $1,776.00
7 84.53550.0004 Lot(s) 005 Block(s) 001 LIBERTY POINTE 233 17TH AVE SE
233 17TH AVE SE ST JOSEPH
MN 56374 KAREN D SCHERER 80.00 80.00 80.00 $1,776.00 $1,776.00 $1,776.00
8 84.53550.0005 Lot(s) 006 Block(s) 001 LIBERTY POINTE 237 17TH AVE SE
237 17TH AVE SE SAINT
JOSEPH MN 56374 ERIC M BLOMMER 80.00 80.00 80.00 $1,776.00 $1,776.00 $1,776.00
9 84.53550.0006 Lot(s) 007 Block(s) 001 LIBERTY POINTE 243 17TH AVE SE
107 7TH AVE SE SAINT
JOSEPH MN 56374 RAYMOND G RUECKERT 80.00 80.00 80.00 $1,776.00 $1,776.00 $1,776.00
10 84.53550.0007 Lot(s) 008 Block(s) 001 LIBERTY POINTE 247 17TH AVE SE
247 17TH AVE SE SAINT
JOSEPH MN 56374 BRADY D SKINNER 80.00 80.00 80.00 $1,776.00 $1,776.00 $1,776.00
11 84.53550.0008 Lot(s) 009 Block(s) 001 LIBERTY POINTE 253 17TH AVE SE
253 17TH AVE SE SAINT
JOSEPH MN 56374 JENNA M RHODE 80.19 80.19 80.19 $1,780.22 $1,780.22 $1,780.22
12 84.53550.0009 Lot(s) 010 Block(s) 001 LIBERTY POINTE 257 17TH AVE SE
257 17TH AVE SE SAINT
JOSEPH MN 56374 DUSTIN SCHROEDER 110.22 110.22 110.22 $2,446.77 $2,446.77 $2,446.77
13 84.53550.0010 Lot(s) 011 Block(s) 001 LIBERTY POINTE 1402 17TH AVE SE
1402 17TH AVE SE SAINT
JOSEPH MN 56374 DOUGLAS A MCNALLY 96.35 96.35 96.35 $2,138.97 $2,138.97 $2,138.97
14 84.53550.0011 Lot(s) 012 Block(s) 001 LIBERTY POINTE 1406 17TH AVE SE
1406 17TH AVE SE SAINT
JOSEPH MN 56374 MARK WOELFEL 86.44 86.44 86.44 $1,918.97 $1,918.97 $1,918.97
15 84.53550.0012 Lot(s) 013 Block(s) 001 LIBERTY POINTE 1410 17TH AVE SE
1410 17TH AVE SE SAINT
JOSEPH MN 56374 CHRISTOPHER HESSE 75.11 75.11 75.11 $1,667.44 $1,667.44 $1,667.44
16 84.53550.0013 Lot(s) 014 Block(s) 001 LIBERTY POINTE 1412 17TH AVE SE
1412 17TH AVE SE SAINT
JOSEPH MN 56374 RYAN J RUEGEMER 79.32 79.32 79.32 $1,760.90 $1,760.90 $1,760.90
17 84.53550.0014 Lot(s) 015 Block(s) 001 LIBERTY POINTE 1416 17TH AVE SE
1416 17TH AVE SE ST
JOSEPH MN 56374 JEREMIAH SADERGASKI 63.69 63.69 63.69 $1,413.92 $1,413.92 $1,413.92
18 84.53550.0015 Lot(s) 016 Block(s) 001 LIBERTY POINTE 1420 17TH AVE SE
1420 17TH AVE SE SAINT
JOSEPH MN 56374 AMANDA M WALZ 68.00 68.00 68.00 $1,509.60 $1,509.60 $1,509.60
19 84.53550.0016 Lot(s) 017 Block(s) 001 LIBERTY POINTE 1424 17TH AVE SE
1424 17TH AVE SE SAINT
JOSEPH MN 56374 EMILY J YOUNG 68.00 68.00 68.00 $1,509.60 $1,509.60 $1,509.60
20 84.53550.0017 Lot(s) 018 Block(s) 001 LIBERTY POINTE 1428 17TH AVE SE
1428 17TH AVE SE SAINT
JOSEPH MN 56374 JESUS SALGADO CINTRON 78.00 78.00 78.00 $1,731.60 $1,731.60 $1,731.60
21 84.53550.0031 Lot(s) 001 Block(s) 002 LIBERTY POINTE 204 17TH AVE SE
204 17TH AVE SE SAINT
JOSEPH MN 56374 JUSTIN J KOOPMEINERS 168.93 89.06 168.93 89.06 173.52 $3,852.20 $3,852.20 $3,852.20
22 84.53550.0032 Lot(s) 002 Block(s) 002 LIBERTY POINTE 212 17TH AVE SE
212 17TH AVE SE SAINT
JOSEPH MN 56374 KRISTA M LOFGREN 80.04 80.04 80.04 $1,776.78 $1,776.78 $1,776.78
23 84.53550.0033 Lot(s) 003 Block(s) 002 LIBERTY POINTE 216 17TH AVE SE
216 17TH AVE SE SAINT
JOSEPH MN 56374 ROSS EISENSCHENK 79.25 79.25 79.25 $1,759.35 $1,759.35 $1,759.35
24 84.53550.0034 Lot(s) 004 Block(s) 002 LIBERTY POINTE 220 17TH AVE SE
220 17TH AVE SE SAINT
JOSEPH MN 56374 AARON P ATHMANN 78.77 78.77 78.77 $1,748.58 $1,748.58 $1,748.58
25 84.53550.0035 Lot(s) 005 Block(s) 002 LIBERTY POINTE 224 17TH AVE SE
224 17TH AVE SE SAINT
JOSEPH MN 56374 MASON L MAWBY 79.36 79.36 79.36 $1,761.68 $1,761.68 $1,761.68
26 84.53550.0036 Lot(s) 006 Block(s) 002 LIBERTY POINTE 230 17TH AVE SE
230 17TH AVE SE SAINT
JOSEPH MN 56374 ANDREW HEMMESCH 78.23 78.23 78.23 $1,736.71 $1,736.71 $1,736.71
27 84.53550.0037 Lot(s) 007 Block(s) 002 LIBERTY POINTE 234 17TH AVE SE
234 17TH AVE SE SAINT
JOSEPH MN 56374 KARI SAUER 76.34 76.34 76.34 $1,694.75 $1,694.75 $1,694.75
28 84.53550.0038 Lot(s) 008 Block(s) 002 LIBERTY POINTE 240 17TH AVE SE
240 17TH AVE SE SAINT
JOSEPH MN 56374 MOLLY J YOUNG 75.73 75.73 75.73 $1,681.21 $1,681.21 $1,681.21
29 84.53550.0039 Lot(s) 009 Block(s) 002 LIBERTY POINTE 246 17TH AVE SE
246 17TH AVE SE ST JOSEPH
MN 56374 JEFFREY DOCKENDORF 67.60 67.60 67.60 $1,500.61 $1,500.61 $1,500.61
30 84.53550.0040 Lot(s) 010 Block(s) 002 LIBERTY POINTE 1407 17TH AVE SE
1407 17TH AVE SE SAINT
JOSEPH MN 56374 KAINO MAKI 134.07 95.17 134.07 95.17 162.20 $3,600.78 $3,600.78 $3,600.78
31 84.53550.0041 Lot(s) 011 Block(s) 002 LIBERTY POINTE 1413 17TH AVE SE
1413 17TH AVE SE SAINT
JOSEPH MN 56374 SAMUEL M LARSON 69.18 69.18 69.18 $1,535.80 $1,535.80 $1,535.80
32 84.53550.0042 Lot(s) 012 Block(s) 002 LIBERTY POINTE 1419 17TH AVE SE
1419 17TH AVE SE SAINT
JOSEPH MN 56374 SEAN W SKIPTON 70.00 70.00 70.00 $1,554.00 $1,554.00 $1,554.00
33 84.53550.0043 Lot(s) 013 Block(s) 002 LIBERTY POINTE 1423 17TH AVE SE
1423 17TH AVE SE SAINT
JOSEPH MN 56374 AMANDA L BENINGA 70.00 70.00 70.00 $1,554.00 $1,554.00 $1,554.00
34 84.53550.0044 Lot(s) 014 Block(s) 002 LIBERTY POINTE 1427 17TH AVE SE
1427 17TH AVE SE SAINT
JOSEPH MN 56374 ZACHARY P LEONARD 136.19 86.93 136.19 68.10 86.93 86.93 $1,913.47 $1,929.85 $3,843.32 $3,843.32
35 84.53550.0045 Lot(s) 015 Block(s) 002 LIBERTY POINTE 239 18TH AVE SE
239 18TH AVE SE SAINT
JOSEPH MN 56374 AMBER NAGEL 84.09 84.09 84.09 $2,362.79 $2,362.79 $2,362.79
36 84.53550.0046 Lot(s) 016 Block(s) 002 LIBERTY POINTE 235 18TH AVE SE
235 18TH AVE SE SAINT
JOSEPH MN 56374 BREANNA ROSSEAU 65.70 65.70 65.70 $1,846.17 $1,846.17 $1,846.17
37 84.53550.0047 Lot(s) 017 Block(s) 002 LIBERTY POINTE 231 18TH AVE SE
231 8TH AVE SE SAINT
JOSEPH MN 56374 ROBERT D SAUTER 64.97 64.97 64.97 $1,825.52 $1,825.52 $1,825.52
38 84.53550.0048 Lot(s) 018 Block(s) 002 LIBERTY POINTE 225 18TH AVE SE
225 18TH AVE SE SAINT
JOSEPH MN 56374 LUKAS A FOX 71.00 71.00 71.00 $1,995.10 $1,995.10 $1,995.10
39 84.53550.0049 Lot(s) 019 Block(s) 002 LIBERTY POINTE 221 18TH AVE SE
221 18TH AVE SE SAINT
JOSEPH MN 56374 SHANE KUNDE 69.00 69.00 69.00 $1,938.90 $1,938.90 $1,938.90
40 84.53550.0050 Lot(s) 020 Block(s) 002 LIBERTY POINTE 217 18TH AVE SE
217 18TH AVE SE SAINT
JOSEPH MN 56374 KELSEY STANG 61.00 61.00 61.00 $1,714.10 $1,714.10 $1,714.10
41 84.53550.0051 Lot(s) 021 Block(s) 002 LIBERTY POINTE 213 18TH AVE SE
213 18TH AVE SE SAINT
JOSEPH MN 56374 THOMAS BATT 61.00 61.00 61.00 $1,714.10 $1,714.10 $1,714.10
42 84.53550.0052 Lot(s) 022 Block(s) 002 LIBERTY POINTE 209 18TH AVE SE
209 18TH AVE SE ST JOSEPH
MN 56374 CARL & AMY WILLIAMS 69.28 69.28 69.28 $1,946.77 $1,946.77 $1,946.77
43 84.53550.0053 Lot(s) 023 Block(s) 002 LIBERTY POINTE 203 18TH AVE SE
203 18TH AVE SE SAINT
JOSEPH MN 56374 LLOYD CLAY-MOSLEY 175.71 78.02 78.02 78.02 175.71 87.85 $2,192.22 $1,950.33 $4,142.55 $142.55 $4,000.00
44 84.53550.0054 Lot(s) 001 Block(s) 003 LIBERTY POINTE 204 18TH AVE SE
204 18TH AVE SE SAINT
JOSEPH MN 56374 VICTORIA UMERSKI 72.76 72.76 72.76 $2,044.56 $2,044.56 $2,044.56
45 84.53550.0055 Lot(s) 002 Block(s) 003 LIBERTY POINTE 210 18TH AVE SE
210 18TH AVE SE ST JOSEPH
MN 56374 MARY K FILZEN 57.01 57.01 57.01 $1,601.98 $1,601.98 $1,601.98
46 84.53550.0056 Lot(s) 003 Block(s) 003 LIBERTY POINTE 214 18TH AVE SE
214 18TH AVE SE SAINT
JOSEPH MN 56374 JEREMY DAVIS 57.00 57.00 57.00 $1,601.70 $1,601.70 $1,601.70
47 84.53550.0057 Lot(s) 004 Block(s) 003 LIBERTY POINTE 216 18TH AVE SE
216 18TH AVE SE SAINT
JOSEPH MN 56374 AMY BENAFGHOUL 57.00 57.00 57.00 $1,601.70 $1,601.70 $1,601.70
48 84.53550.0058 Lot(s) 005 Block(s) 003 LIBERTY POINTE 220 18TH AVE SE
220 18TH AVE SE SAINT
JOSEPH MN 56374 JOSHUA SEPULVEDA 57.00 57.00 57.00 $1,601.70 $1,601.70 $1,601.70
49 84.53550.0059 Lot(s) 006 Block(s) 003 LIBERTY POINTE 224 18TH AVE SE
224 18TH AVE SE SAINT
JOSEPH MN 56374 RAEVON G WILLNER 62.00 62.00 62.00 $1,742.20 $1,742.20 $1,742.20
50 84.53550.0060 Lot(s) 007 Block(s) 003 LIBERTY POINTE 230 18TH AVE SE
230 18TH AVE SE SAINT
JOSEPH MN 56374 NOAH P GROVE 56.85 56.85 56.85 $1,597.34 $1,597.34 $1,597.34
51 84.53550.0061 Lot(s) 008 Block(s) 003 LIBERTY POINTE 234 18TH AVE SE
234 18TH AVE SE SAINT
JOSEPH MN 56374 JORDEN NELSON 52.14 52.14 52.14 $1,464.99 $1,464.99 $1,464.99
52 84.53550.0062 Lot(s) 009 Block(s) 003 LIBERTY POINTE 238 18TH AVE SE
238 18TH AVE SE SAINT
JOSEPH MN 56374 THEODORE BAAS 53.00 53.00 53.00 $1,489.30 $1,489.30 $1,489.30
53 84.53550.0063 Lot(s) 010 Block(s) 003 LIBERTY POINTE 242 18TH AVE SE
242 18TH AVE SE SAINT
JOSEPH MN 56374 JASON BURCH 54.51 54.51 54.51 $1,531.73 $1,531.73 $1,531.73
54 84.53550.0064 Lot(s) 011 Block(s) 003 LIBERTY POINTE 246 18TH AVE SE
246 18TH AVE SE SAINT
JOSEPH MN 56374 JORGE GODOY CAMARGO 57.23 57.23 57.23 $1,608.02 $1,608.02 $1,608.02
55 84.53550.0065 Lot(s) 012 Block(s) 003 LIBERTY POINTE 250 18TH AVE SE
250 18TH AVE SE SAINT
JOSEPH MN 56374 MICHAEL BLUMHOEFER 83.28 83.28 83.28 $2,340.03 $2,340.03 $2,340.03
56 84.53550.0086 Lot(s) OUTLOT A Block(s) LIBERTY POINTE
212 16TH AVE SE ST JOSEPH
MN 56374 JOEL VOGEL 10.00 10.00 10.00 $222.00 $222.00 $222.00
SPECIAL ASSESSMENTS
CITY SUBSIDY
TOTAL
ASSESSMENT
SUBTOTAL
ASSESSMENT
36' WIDE OVERLAY (60%)
32'-30' WIDE OVERLAY (60%)
24' WIDE OVERLAY (60%)
STORM SEWER (100%)
PLATTED ADBUTTING
FOOTAGE 36' ADJUSTED FOOTAGE 30'-32' ADJUSTED FOOTAGE 24' ADJUSTED FOOTAGESTORM SEWER
Page 3
FINAL SPECIAL ASSESSMENT ROLL 5/11/2022
$28.10 /LF
2022 STREET IMPROVEMENTS $22.20 /LF
17TH AVENUE SE, 18TH AVENUE SE, BAKER STREET E $21.57 /LF
17TH AVENUE SE, 18TH AVENUE SE, BAKER STREET E $96.67 /LF
LINE NO.PARCEL ID NO. PROPERTY DESCRIPTION PROPERTY ADDRESS MAILING ADDRESS OWNER OF RECORD LONG SIDE
SHORT
SIDE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
36'
OVERLAY
30'-32'
OVERLAY
24'
OVERLAY
STORM
SEWER
SPECIAL ASSESSMENTS
CITY SUBSIDY
TOTAL
ASSESSMENT
SUBTOTAL
ASSESSMENT
36' WIDE OVERLAY (60%)
32'-30' WIDE OVERLAY (60%)
24' WIDE OVERLAY (60%)
STORM SEWER (100%)
PLATTED ADBUTTING
FOOTAGE 36' ADJUSTED FOOTAGE 30'-32' ADJUSTED FOOTAGE 24' ADJUSTED FOOTAGESTORM SEWER
57 84.53945.0025 Lot(s) 001 Block(s) 001 WHISPERING PINES 126 16TH AVE SE
126 16TH AVE SE SAINT
JOSEPH MN 56374 LINDA M HEINEN 120.00 120.00 120.00 $2,664.00 $2,664.00 $2,664.00
58 84.53945.0033 Lot(s) 009 Block(s) 001 WHISPERING PINES 9 17TH AVE SE
9 17TH AVE SE SAINT
JOSEPH MN 56374
RHONDA L BORRESCH REV
TRUST 196.39 196.39 98.20 $2,179.93 $2,179.93 $2,179.93
59 84.53945.0034 Lot(s) 010 Block(s) 001 WHISPERING PINES 19 17TH AVE SE
19 17TH AVE SE ST JOSEPH
MN 56374 GLEN & TRINA FABER 125.00 125.00 125.00 $2,775.00 $2,775.00 $2,775.00
60 84.53945.0035 Lot(s) 011 Block(s) 001 WHISPERING PINES 27 17TH AVE SE
27 17TH AVE SE SAINT
JOSEPH MN 56374 RICK MEYER 125.00 125.00 125.00 $2,775.00 $2,775.00 $2,775.00
61 84.53945.0036 Lot(s) 012 Block(s) 001 WHISPERING PINES 103 17TH AVE SE
103 17TH AVE SE ST JOSEPH
MN 56374 PHILLIP R & ANITA M JANEY 125.00 125.00 125.00 $2,775.00 $2,775.00 $2,775.00
62 84.53945.0037 Lot(s) 013 Block(s) 001 WHISPERING PINES 109 17TH AVE SE
109 17TH AVE SE SAINT
JOSEPH MN 56374 DAVID A OLSON 125.00 125.00 125.00 $2,775.00 $2,775.00 $2,775.00
63 84.53945.0038 Lot(s) 014 Block(s) 001 WHISPERING PINES 117 17TH AVE SE
117 17TH AVE SE ST JOSEPH
MN 56374 GARY P & DEBBRA HELTEMES 125.00 125.00 125.00 125.00 125.00 $2,775.00 $12,083.75 $14,858.75 $9,358.75 $5,500.00
64 84.53945.0039 Lot(s) 015 Block(s) 001 WHISPERING PINES 125 17TH AVE SE
125 17TH AVE SE SAINT
JOSEPH MN 56374 MICHAEL J FANDEL 125.00 120.00 125.00 120.00 182.50 120.00 120.00 $4,051.50 $11,600.40 $15,651.90 $10,151.90 $5,500.00
65 84.53945.0040 Lot(s) 001 Block(s) 002 WHISPERING PINES 10 17TH AVE SE
10 17TH AVE SE SAINT
JOSEPH MN 56374 ALEXANDER R TRAY 136.90 136.90 68.45 $1,519.53 $1,519.53 $1,519.53
66 84.53945.0041 Lot(s) 002 Block(s) 002 WHISPERING PINES 20 17TH AVE SE
20 17TH AVE SE ST JOSEPH
MN 56374
ARTHUR M & BARBARA
SCHLOEMER 125.00 125.00 125.00 $2,775.00 $2,775.00 $2,775.00
67 84.53945.0042 Lot(s) 003 Block(s) 002 WHISPERING PINES 28 17TH AVE SE
28 17TH AVE SE ST JOSEPH
MN 56374 JACK H PELZER 125.00 125.00 125.00 $2,775.00 $2,775.00 $2,775.00
68 84.53945.0043 Lot(s) 004 Block(s) 002 WHISPERING PINES 104 17TH AVE SE
104 7TH AVE SE PO BOX 234
ST JOSEPH MN 56374-0234 EVERETT J & DARLENE KARNES 125.00 125.00 125.00 $2,775.00 $2,775.00 $2,775.00
69 84.53945.0044 Lot(s) 005 Block(s) 002 WHISPERING PINES 110 17TH AVE SE
110 17TH AVE SE ST JOSEPH
MN 56374 KATHERINE M DOYLE 125.00 125.00 125.00 $2,775.00 $2,775.00 $2,775.00
70 84.53945.0045 Lot(s) 006 Block(s) 002 WHISPERING PINES 118 17TH AVE SE
118 17TH AVE SE ST JOSEPH
MN 56374 PAUL A & KELLY BENIEK 125.00 125.00 125.00 125.00 125.00 $2,775.00 $12,083.75 $14,858.75 $9,358.75 $5,500.00
71 84.53945.0046 Lot(s) 007 Block(s) 002 WHISPERING PINES 126 17TH AVE SE
PO BOX 164 SAINT JOSEPH
MN 56374-0164 JEREMY J RICHTER 142.50 125.00 142.50 125.00 196.25 125.00 125.00 $4,356.75 $12,083.75 $16,440.50 $10,940.50 $5,500.00
X:\PT\S\STJOE\164501\2-proj-mgmt\25-cost-est\Assessments\[FAWALT.xlsx]1st TOTALS 1640.37 5633.89 136.19 1343.81 1411.90 1504.18 4290.08 5042.17 495.00 495.00 $39,674.39 $111,936.17 $47,851.65 $199,462.21 $40,813.91 $158,648.30
Page 4
FINAL SPECIAL ASSESSMENT ROLL 5/11/2022
$28.10 /LF
LINE NO.PARCEL ID NO. PROPERTY DESCRIPTION PROPERTY ADDRESS MAILING ADDRESS OWNER OF RECORD
LONG
SIDE
SHORT
SIDE
LONG
SIDE
SHORT
SIDE
ASSESSED
FOOTAGE
SUBTOTAL
ASSESSMENT CITY SUSIDY
TOTAL
ASSESSMENT
1 84.53641.0000 Lot(s) 010 Block(s) 001 LOSO'S 3RD ADD 402 1ST AVE NW
402 1ST AVE NW PO BOX 626
ST JOSEPH MN 56374-0626 KENNETH FROM 150.00 75.00 75.00 $2,107.50 $2,107.50
2 84.53300.0376 Lot(s) 001 & 002 Block(s) SCHNEIDER'S ADD 31641 COUNTY ROAD 3
333 MAIN ST N STE 110
STILLWATER MN 55082-5054 W J PROPERTIES INC 120.00 120.00 120.00 $3,372.00 $3,372.00
3 84.53796.0000
Lot(s) 013 Block(s) 002 LOSO'S 3RD ADD
333 MAIN ST N STE 110
STILLWATER MN 55082-5054 W J PROPERTIES INC 1187.24 150.00 593.62 150.00 743.62 $20,895.72 $8,495.72 $12,400.00
X:\PT\S\STJOE\164501\2-proj-mgmt\25-cost-est\Assessments\[FAWALT.xlsx]1st TOTALS 1337.24 270.00 668.62 270.00 938.62 $26,375.22 $8,495.72 $17,879.50
2022 STREET IMPROVEMENTS
ADBUTTING FOOTAGE 36' ADJUSTED FOOTAGE
36' WIDE OVERLAY (60%)
1ST AVENUE NW
Page 5
cost to be assessed footage to be assessed 100% Rate 60% Rate
36' RECONSTRUCT $44,439.16 658.99 $67.44 $40.46
36' WIDE OVERLAY $250,292.91 5345.12 $46.83 $28.10
32'-30' WIDE OVERLAY $186,590.19 5042.17 $37.01 $22.20
24' WIDE OVERLAY $118,568.04 3297.72 $35.95 $21.57
STORM $47,850.00 495.00 $96.67 $58.00
$647,740.29 $407,784.17
X:\PT\S\STJOE\164501\2-proj-mgmt\25-cost-est\Assessments\FAWALT.xlsx Page 6
RESOLUTION 2022-025
HEARING ON PROPOSED ASSESSMENT
2022 Street Improvements
WHEREAS, a resolution passed by the City Council on May 16, 2022, the City Administrator and
City Engineer were directed to prepare a proposed assessment of the cost of the 2022 Street
Improvement Project which includes street resurfacing and pedestrian ADA improvements to 17th
Ave SE between Minnesota St and 18th Ave SE, to 18th Ave SE south of Baker St E, and to Baker
St E between 16th Ave SE and 18th Ave SE; and to 4th Ave SE between Baker St E and a point
approximately 550 feet south of Faith Ln, to Graceview Dr, to Graceview Loop, and to Faith Ln; to
the Ellie Ct cul-de-sac; to the intersection at 304th St north of County Rd 134 at the Batzer
Addition; and to 1st Ave NW north of Date St W, and to assess the benefitted property for a portion
of the cost of the improvement, pursuant to Minnesota Statutes, Chapter 429
AND WHEREAS, the City Administrator has notified the council that such proposed assessment
has been completed and filed in his/her office for public inspection.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF ST. JOSEPH,
MINNESOTA:
1. A hearing shall be held on the 6th of June, 2022, in the St. Joseph Government Center
located at 75 Callaway St E, St. Joseph, MN at 6:00 PM, or shortly thereafter, to pass upon
such proposed assessment and at such time and place all persons owning property affected
by such improvement will be given an opportunity to be heard with reference to such
assessment.
2. The City Clerk is hereby directed to cause a notice of the hearing on the proposed
assessment to be published once in the official newspaper at least two weeks prior to the
hearing, and the notice shall state the total cost of the improvement. Notices shall be
mailed to the owner of each parcel described in the assessment roll not less than two weeks
prior to the hearings.
3. The owner of any property so assessed may, at any time prior to certification of the
assessment to the county auditor, pay the whole of the assessment on such property, with
interest accrued to the date of payment, to the date of payment, except that no interest shall
be charged if the entire assessment is paid within 30 days from the adoption of the
assessment. An owner may at any time thereafter, pay to the City Administrator the entire
amount of the assessment remaining unpaid, with interest accrued to December 31 of the
year in which such payment is made. Such payment must be made before November 15 or
interest will be charged through December 31 of the succeeding year.
Adopted by the Council this 16th day of May, 2022.
________________ _______
Rick Schultz, Mayor
ATTEST
Therese Haffner, City Administrator
ADMINISTRATION REPORT
TO: HONORABLE MAYOR AND CITY COUNCIL
DATE: May 12, 2022
SUMMARY
• Scheduled several interviews between stakeholders and Hartsook Fundraising Consultants
• Weekly meetings with Hartsook.
• Fire Chief Jeff Taufen and I attended a meeting with area cities (Sartell, Waite Park, and St. Cloud) on completing
a fire study.
• Lori Bartlett and I have been reviewing and working with our financial consultant and legal counsel on Trobec’s
Tax Abatement request.
• Lori and I met with auditor on audit findings.
• Development meeting with staff.
• Staff met with the applicants who had requested the amendment to the RR District to allow for a wedding event
center.
• Had Fire Board meeting on May 9th.
• Nate and I had met with SEH funding team on our application to LCCMR grant application for East Park
development. Application is due the end of May.
STAFF
• Had a meeting with our labor attorney on completing compensation study.
• Scoring new administrative assistant position to determine Grade.
• Mechanic position is posted.
UPCOMING MEETINGS & EVENTS
EDA Meeting: May 17th
Special City Council Meeting – Community Center: May 19th, 5:30pm
City Council work session: May 24th, 5:30pm
Regular City Council meeting: June 6th, 6pm
-THERESE /
THERESE HAFFNER
CITY ADMINISTRATOR
75 Callaway Street East
St Joseph, MN 56374
thaffner@cityofstjoseph.com
NATE KELLER, AICP
COMMUNITY DEVELOPMENT DIRECTOR
75 CALLAWAY STREET EAST
ST. JOSEPH, MN 56374
nkeller@cityofstjoseph.com
COMMUNITY DEVELOPMENT REPORT
To: HONORABLE MAYOR AND CITY COUNCIL
DATE: MAY 10TH, 2022
ECONOMIC DEVELOPMENT
• May 17th meeting will have the Trobec’s Tax Abatement application and review of Mobile Food
Vendor ordinances.
PLANNING
Planning Commission:
• May 9th meeting was canceled.
Other
• Permits have taken a vast majority of my time. From review of minor fence/shed projects to
new commercial site plan applications it has been very busy. The downtown continues to see
multiple projects advance like Bo-Diddleys new patio project, La Playette façade improvements,
Fire/Village hall exterior work, and many more.
• The St. Cloud APO is kicking off the Safe Routes to School (SRTS) Planning for Kennedy. First
meeting is on 05/16
• Trobec’s site plan application review underway
• Storage link site plan application underway (parcel is off 8th Ave NE)
• CVB Wobegon maps and signage will likely be ordered this month
MEETINGS & EVENTS
• APR 26th – Dept. Head
• APR 27TH – Wine bar discussion
• APR 28th & 29th – DEED Conference in Breezy Point regarding Brownfield development
• MAY 9TH - CVB
• MAY 11TH – Rural Residential discussion/follow-up with applicants
• MAY 11TH – Monthly discussion with GSDC staff
• MAY 12th – GMPTC workshop on regional designation for parks
• MAY 16th – SRTS Kennedy discussion
• MAY 16th – Central MN Habit for Humanity
• MAY 17th – EDA
• MAY 17th – Dept. head
• MAY 18th – MAY 20th – Online APA conference/training
• Out on vacation week the entire week of June 5th
Nate Keller
FINANCE DEPARTMENT REPORT
TO: HONORABLE MAYOR AND CITY COUNCIL
DATE: May 11, 2022
SUMMARY
Utility Billing: Disconnect notices were mailed versus hand delivered this time. We ended up shutting
off 10 services, 4 more than we average. Staff plans to continue this method of notification. The
March/April usage were billed 5/13 with the newsletter.
Cellular End Point Conversion: Vicky is working with Midwest that will be doing the 150 meter end
point conversions for information to provide to affected properties. Vicky and Utility staff creating the
list of 150 customers to be first converted to cellular readings.
Financial Software: Admin staff received demos and quotes from Civic Systems and BS&A software.
Staff reached out to other MN cities using each software for feedback. After review, references and
quotes, staff recommends switching to the Civic Systems software using ARPA grant funds. Our
current software, Banyon Data Systems, has some limitations that the new software can do. A separate
council action is included in the agenda.
Audit: Lori will file State Auditor reports and provide newspaper summaries following Council’s
approval of the reports. City staff all play a part in the audit and do a great job!
Abatement Application: Therese and Lori working with ISD 742, Tammy Omdal and Mary Ippel to
prepare documents for EDA and Council’s consideration of Trobec’s application. EDA will review on
May 17; Council on June 6th.
Compost Permits: Hot item at city hall. City residents: $45, Township residents: $70.
Bike Share Program: Bikes will be available sometime the week of May 16th. We are waiting for parts
to fix the locking mechanism.
Performance Measurement Survey: Set up the 2022 survey with help from LMC. Survey will run
until May 26th.
Rental Licenses: Vicky sent out renewal notices and is working with Inspectron and Nate to track.
ARPA Reporting: Lori completed the first annual report due to the US Treasury.
STAFF
Lori attended Fire Board meeting on 5/9.
Development meeting with staff on 5/10.
2022 Bond issue discussion with Tammy Omdal 5/10
Safety Committee and safety training 5/11 in Sauk Rapids.
LORI BARTLETT
FINANCE DIRECTOR
75 Callaway Street East
St Joseph, MN 56374
lbartlett@cityofstjoseph.com
Preliminary audit report meeting with Therese, Lori and BerganKDV on 5/2.
Trobec’s Abatement discussion with all key players on 5/2
Software demos on 4/7, 4/21 and 4/28
Lori attended ARPA report training on 4/25.
UPCOMING MEETINGS & EVENTS
5/17 Lori and Vicky attending Waterworth financial modeling software kick off meeting
May 23rd at midnight – MN State Legislative session ends. Lori watching for issues pertaining to the
City of St. Joseph.
-LORI
MEETING DATE: May 16th, 2022
AGENDA ITEM: Fire Chief’s Report
1.Call Volume
- Chart shows emergency Calls from 1-1-2022 – 5-11-2022
175 Medical Emergency
15 Car / Truck Accident
11 Fire Alarm
4 CO Alarm
6 Structure Fire
4 Gas / Fuel Leak
5 Car / Truck Fire
3 Grass Fire
1 Other (Assist PD)
Total = 224
2.Membership Update
-In the process of hiring 4 new members to the department. Background checks are
completed and working on the physical part.
-Will continue to look for new members to join the SJFD
3.The Pumper/Tanker Update
-Talked with vendor and our truck is scheduled for January of 2023 if everything falls into
place with the materials.
4.Rescue Van Replacement.
-New Rescue Van was approved by Fire Board.
-Waiting on the city and townships board approval to move forward.
-If approved, we will be doing a Sealed bid for Surplus of the current 2012 Van.
5.Grass Rig Replacement Update
-Truck committee met and started to get numbers and will be going to other departments to
look at their brush trucks to get ideas. Big issue we are going to have is finding a chassis for
this truck. Right know Ford and GM are out until sometime in 2023.
6.Fire Study
-After 2 meetings, each town will be submitting approval to their cities so we can move
forward with the study. The study should take about 6 months.
7.Questions from the council?
Thank you,
Jeff Taufen
SJFD Fire Chief
PUBLIC WORKS REPORT
TO: HONORABLE MAYOR AND CITY COUNCIL
DATE: May 12, 2022
SUMMARY
• Street sweeping
• Storm damage
• Spring hydrant flushing complete
• Pot hole repair
• Klinefelter bathrooms
• Millstream Ball Park
STAFF
• Street maintenance
• Flushing sanitary sewers
• Reading/repairing water meters
• Storm sewer maintenance
• Park maintenance
• Maintain and operation of five lift stations, two water plants, and storm water system
• Customer concerns, questions, requests
• Hydrant repairs
• Water shut offs
UPCOMING MEETINGS & EVENTS
• Staff continue water/waste water continuing Education
• Appliance drop off 21 May 2022
• Park board 23 May 2022
• Council work session 24 May 2022
• CMWEA 26 May 2022
• City Council 6 June 2022
• Safety training with League of Minnesota Cities 16 Jun 2022
-Ryan
RYAN WENSMANN
PUBLIC WORKS DIRECTOR
75 Callaway Street East
St Joseph, MN 56374
rwensmann@cityofstjoseph.com
POLICE
POLICE DEPARTMENT REPORT
TO: HONERABLE MAYOR AND CITY COUNCIL
DATE: May 11, 2022
SUMMARY
• Had final meeting with the college officials on 05/04/2022.
• Discussed how Case Day went.
• Discussions for next year already taking place.
• Graduation went well.
• Follow up parties occurring at various properties that I have been in contact with land owners on.
• We are in phase 2 of the body camera grant.
STAFF Officer Nathan Vossen is currently is FTO phase of training and everyone else is healthy and at full
staff.
UPCOMING MEETINGS & EVENTS Nothing immediate.
DWIGHT PFANNENSTEIN
POLICE CHIEF
75 Callaway Street East
St Joseph, MN 56374
dpfannenstein@cityofstjoseph.com