## City of Blaine ## City Council Workshop July 13, 2026 | 5:30 PM ## Blaine City Hall ## 10801 Town Square Drive NE ## Blaine, MN 55449 ## AGENDA ## NOTICE OF WORKSHOP MEETING In accordance with the provisions of Section 3.01 of the Blaine City Charter, a Council Workshop meeting is scheduled for the following purpose: 1. Call to Order ## 2. Roll Call ## 3. New Business 3.1. 2026-142 2025 Annual Comprehensive Financial Report (ACFR) and Audit Review (30 ## Minutes) ## Sponsors: Jason Zimmerman, Finance Director ## 3.2. 2026-143 2027-2031 Parks and Open Space Capital Improvement Plan ## Sponsors: Jerome Krieger, Park and Recreation Director ## 3.3. 2026-144 2027-2031 Pavement Management Capital Improvement Plan ## Sponsors: Daniel Schluender, Director of Engineering 3.4. 2026-145 2027-2031 Capital Equipment Plan Sponsors: Nick Fleischhacker, Public Works Director, Joe Gerhard, Deputy Chief, ## Jason Zimmerman, Finance Director ## 4. Other Business 5. Adjournment Page 1 of 157 ## City of Blaine ## Staff Report ## File Number: 2026-142 ## Agenda Date ## Status July 13, 2026 ## In Control ## File Type ## City Council ## Workshop Item New Business - Jason Zimmerman, Finance Director, Kyle Stasica, Assistant Finance Director Agenda Item # 3.1 2025 Annual Comprehensive Financial Report (ACFR) and Audit Review (30 Minutes) ## Background Minnesota Statutes require that cities issue an Annual Comprehensive Financial Report (ACFR) prepared in accordance with Generally Accepted Accounting Principles (GAAP) and audited in accordance with those principles by a firm of licensed certified public accountants or the Office of the State Auditor. This report consists of management’s representations concerning the finances of the City. Consequently, management assumes full responsibility for the completeness and reliability of all financial information presented in this report. The City of Blaine’s financial statements have been audited by Redpath and Company, Ltd. (Redpath), a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended December 31, 2025, are free of material misstatement. The independent audit examined, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessed the accounting principles used; and significant estimates made by management; and evaluated the overall financial statement presentation. The independent audit has issued an unmodified (“clean”) opinion on the City of Blaine’s financial statements for the year ended December 31, 2025. The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its Annual Comprehensive Financial Report for the year ended December 31, 2024. This was the 43rd consecutive year that the City has achieved this prestigious award. To be awarded…

--- ## title: July 10 Approved City Council Workshop ## author: Tremble, Pamela S date: D:20230621204500Z --- ## City of Blaine ## City Council Workshop July 13, 2026 | 5:30 PM ## Blaine City Hall ## 10801 Town Square Drive NE ## Blaine, MN 55449 ## MINUTES ## NOTICE OF WORKSHOP MEETING In accordance with the provisions of Section 3.01 of the Blaine City Charter, a Council Workshop meeting is scheduled for the following purpose: 1. Call to Order The meeting was called to order by Mayor Sanders at 5:35PM. ## 2. Roll Call PRESENT: Mayor Tim Sanders, Councilmembers Terra Fleming, Chris Ford, Leslie Larson, Chris Massoglia (arrived at 5:47PM), Tom Newland, and Jess Robertson. ABSENT: None. Quorum Present. ALSO PRESENT: City Manager Erik Thorvig; Captain Mychal Rygg; Finance Director Jason Zimmerman; Assistant Finance Director Kyle Stasica; Director of Administrative Services Scott Johnson; Director of Engineering Dan Schluender; Public Works Director Nick Fleishhacker; and Director of Parks and Recreation Jerome Krieger. ## 3. New Business 3.1. 2026-142 2025 Annual Comprehensive Financial Report (ACFR) and Audit Review (30 ## Minutes) ## Sponsors: Jason Zimmerman, Finance Director Assistant Finance Director Stasica stated Minnesota Statutes require that cities issue an Annual Comprehensive Financial Report (ACFR) prepared in accordance with Generally Accepted Accounting Principles (GAAP) and audited in accordance with those principles by a firm of licensed certified public accountants or the Office of the State Auditor. This report consists of management’s representations concerning the finances of the city. Consequently, management assumes full responsibility for the completeness and reliability of all financial information presented in this report. The City of Blaine’s financial statements have been audited by Redpath and Company, Ltd. (Redpath), a firm of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the city for the fiscal year ended December 31, 2025, are free of material misstatement. The independent audit examined, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessed the accounting principles used; and significant estimates made by management; and evaluated the overall financial statement presentation. Andy Hering, Partner from Redpath, provided the council with an overview of the 2025 audit process, financial documents and results. He commended the city for receiving a clean or unmodified opinion and was pleased to report the city had no internal control findings. He discussed the escrows the city had that were older than five years and thanked staff for addressing this matter. He reported the Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the city for its Annual Comprehensive Financial Report for the year…