--- ## author: Gina Wolbeck date: D:20260514135006-05'00' --- ## 1) CALL TO ORDER ## 2) PLEDGE OF ALLEGIANCE ## 3) ROLL CALL ## 4) OPEN FORUM ## 5) PROPOSED AGENDA ## 6) CONSENT AGENDA Items on the Consent Agenda page are reviewed in total by the City Council and may be approved through one motion. Any item may be removed by any Council Member, staff member or person from the public for separate consideration. When removing any item from the Consent Agenda, the item number and description of the item should be clearly stated. ## 7) BUSINESS 7A. 2026 Outstanding Citizen of the Year Award to Shelley Klein ## 7B. 2025 Audit Report Presentation from BerganKDV 7C. PUBLIC HEARING – Consider Vacating Drainage and Utility Easement between Lot 6 and Lot 7, Block 2, Mitch K Farms First Addition to facilitate a lot combination at 18991 Earl Road 7D. Ordinance Amending Big Lake City Code Sections 1003.11 (R-5 Residential Redevelopment ## District) and 1004.03 (Shoreland Management Overlay District) ## 7E. Student Liaison Report ## 8) ADMINISTRATOR’S REPORT ## 9) MAYOR & COUNCIL REPORTS AND COMMENTS/QUESTIONS ## 10) OTHER ## 11) ADJOURN Disclaimer: This agenda has been prepared to provide information regarding an upcoming meeting of the Big Lake City Council. This document does not claim to be complete and is subject to change. ## AGENDA ## BIG LAKE CITY COUNCIL MEETING ## COUNCIL CHAMBERS ## MAY 20, 2026 6:30 p.m. A reception will be held at 6:00 p.m. in the Big Lake Senior Activity Room (across the hallway from the Council Chambers) to recognize ## 2026 Outstanding Citizen of the Year Award Recipient Shelley Klein This reception is open to the public and all are welcome to attend. ## BIG LAKE CITY COUNCIL ## CONSENT AGENDA May 20, 2026 ## 6A. Approve List of Claims ## 6B. Approve Council Workshop Minutes of April 15, 2026 ## 6C. Approve Regular Council Meeting Minutes of April 15, 2026 6D. Approve Proclamation Proclaiming May 17-23, 2026 as National Public Works Week ## 6E. Approve Termination of Floaters Recreational Rental LLC Lease Agreement 6F. Approve Legal Services Contract Amendment with Campbell Knutson Professional ## Services 6G. Approve Employment Status Change of Tara Kohl to the Community Development Coordinator Position, and Approve the Appointment of Martha Dougherty to the ## Community Development Technician (Planning) Position 6H. Accept Resignation of Part-time Liquor Clerks Debra Atkinson and Jennifer Fingarson 6I. Approve 2026 Compeer Financial Grant for the Big Lake Farmers Market Program 6J. Approve Cooperative Agreement with Big Lake Township related to Annexation and ## Environmental Review 6K. Approve a Resolution Approving a Massage Therapist License to Ashley Zeiszler under the Muscle Revive, LLC Massage Enterprise License at 29 Lake Street South 6L. Approve Public Works Equipment Purchase of a Bobcat Hydraulic Breaker from Farm- Rite Equipment of St. Cloud, and authorize the Trade-in of a 2019 Virnig Brush Mower 6M. Approve Plans and Specifications and Authorize Advertisement for Bid for the 2026 ## Street Maintenance Project No. ST2026-2 6N. Approve AIS Lake Treatment Reimbursement Agreement with Big Lake Community Lakes ## Association 6O. Authorize Sale of a 2018 Ford Explorer at I-Ray Public Auction, and approve the transfer of a 2004 Ford Sport Track SUV Pickup from the Public Works Fleet to the City Hall Fleet 6P. Approve Appointment of Part-time Seasonal Parks Employees and Accept Non-Returning ## Status of Prior Seasonal Employees and Engineering Intern 6Q. Approve Employment Status Change for William Saliterman to Police Investigator ## Prepared By: ## Deb Wegeleben, Finance Director ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6A ## Item Description: ## List of Claims ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: N/A ## ACTION REQUESTED By approving this item on the Consent Agenda, Council would approve the List of Claims paid from April 09, 2026 through May 12, 2026, and approve Payrolls 8 and 9 for 2026. ## BACKGROUND/DISCUSSION ## Claims and Payroll Report – Through May 12, 2026 Attached is the List of Claims paid through May 12, 2026, along with Payroll No. 8 paid on April 22, 2026, and Payroll No. 9 paid on May 06, 2026. Please contact me if you have any questions or need further information. Any elected official who contracts or submits an invoice to the City for payment of services is required to abstain from the vote of said payment, and execute an “Affidavit of City Official Interested in Claim” form prior to receiving payment pursuant to MN Statute 471.87: ## 471.87 PUBLIC OFFICERS, INTEREST IN CONTRACT; PENALTY. Except as authorized in section 123B.195 or 471.88, a public officer who is authorized to take part in any manner in making any sale, lease, or contract in official capacity shall not voluntarily have a personal financial interest in that sale, lease, or contract or personally benefit financially therefrom. Every public officer who violates this provision is guilty of a gross misdemeanor. ## 471.88 EXCEPTIONS. Subdivision 1.Coverage. The governing body of any port authority, seaway port authority, economic development authority, watershed district, soil and water conservation district, town, school district, hospital district, county, or city, by unanimous vote, may contract for goods or services with an interested officer of the governmental unit in any of the following cases. Subd. 5.Contract with no bids required. A contract for which competitive bids are not required by law. ## ATTACHMENTS ## List of Claims ## AGENDA ITEM ## Big Lake City Council CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 1 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## ACE SOLID WASTE INC ## 15ACE SOLID WASTE INC131468303T06MAY 2026 PW GARBAGE05/01/2026388.73388.7305/08/2026 ## 15ACE SOLID WASTE INC131468303T06LAKESIDE PARK - APRIL & MAY 05/01/2026760.50760.5005/08/2026 ## Total ACE SOLID WASTE INC:1,149.231,149.23 ## AFLAC ## 10394AFLAC792995APRIL 2026 PREMIUMS04/27/2026136.63136.6305/08/2026 ## Total AFLAC:136.63136.63 ## ALLSTATE PARTS OF ST CLOUD ## 11061ALLSTATE PARTS OF ST CLOU2704372568SHOP SUPPLY FILTER04/15/202622.5522.5504/23/2026 ## Total ALLSTATE PARTS OF ST CLOUD:22.5522.55 ## AMERICAN PRESSURE, INC. ## 11939AMERICAN PRESSURE, INC.156525PRESSURE WASHER04/16/2026172.08172.0804/23/2026 ## Total AMERICAN PRESSURE, INC.:172.08172.08 ## AMERICAN SOLUTIONS FOR BUSINESS ## 2950AMERICAN SOLUTIONS FOR BINV08838884COLD WEATHER GEAR - CHAZ04/09/2026205.40205.4004/23/2026 ## Total AMERICAN SOLUTIONS FOR BUSINESS:205.40205.40 ## AMERITAS LIFE INSURANCE CO (E-CHECK) ## 10989AMERITAS LIFE INSURANCE C010-048700-00MAY 2026 VISION05/01/2026170.52170.5205/12/2026 ## 10989AMERITAS LIFE INSURANCE CAPRIL 2026 VIAPRIL 2026 VISION04/01/2026170.52170.5204/15/2026 ## Total AMERITAS LIFE INSURANCE CO (E-CHECK):341.04341.04 ## ARTISAN BEER COMPANY ## 10864ARTISAN BEER COMPANY3844815THC04/08/2026816.00816.0004/16/2026 ## 10864ARTISAN BEER COMPANY3846674THC04/15/2026636.00636.0004/23/2026 ## 10864ARTISAN BEER COMPANY3848632THC04/22/2026128.00128.0004/23/2026 ## 10864ARTISAN BEER COMPANY3850607BEER04/29/2026355.70355.7004/30/2026 ## 10864ARTISAN BEER COMPANY3850608THC04/29/2026145.20145.2004/30/2026 ## 10864ARTISAN BEER COMPANY3852692THC05/06/2026378.00378.0005/08/2026 ## 10864ARTISAN BEER COMPANY3853692BEER05/08/2026272.00272.0005/12/2026 ## Total ARTISAN BEER COMPANY:2,730.902,730.90 ## ARVIG ## 10974ARVIG3059394 APRIL POLICE INTERNET - APRIL 202604/06/2026382.18382.1804/16/2026 ## Total ARVIG:382.18382.18 ## AUTO VALUE ## 87362AUTO VALUE21252140SHOP TOOLS05/07/2026152.95152.9505/12/2026 ## Total AUTO VALUE:152.95152.95 ## BELL BOY CORPORATION-1 ## 1032BELL BOY CORPORATION-10111044300MIX04/14/202626.4026.4004/16/2026 ## 1032BELL BOY CORPORATION-10111044300SUPPLIES04/14/2026100.00100.0004/16/2026 ## 1032BELL BOY CORPORATION-10111044300FRT04/14/20263.593.5904/16/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 2 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 1032BELL BOY CORPORATION-10111044400SUPPLIES04/14/2026101.00101.0004/16/2026 ## 1032BELL BOY CORPORATION-10111044400FRT04/14/2026.46.4604/16/2026 ## 1032BELL BOY CORPORATION-10111114400SUPPLIES04/30/2026173.75173.7505/08/2026 ## 1032BELL BOY CORPORATION-10211058000WINE04/14/202656.0056.0004/16/2026 ## 1032BELL BOY CORPORATION-10211058000LIQUOR04/14/2026739.00739.0004/16/2026 ## 1032BELL BOY CORPORATION-10211058000FRT04/14/202614.8514.8504/16/2026 ## 1032BELL BOY CORPORATION-10211193500LIQUOR04/28/2026603.00603.0004/30/2026 ## 1032BELL BOY CORPORATION-10211193500WINE04/28/2026320.00320.0004/30/2026 ## 1032BELL BOY CORPORATION-10211193500FRT04/28/202616.5016.5004/30/2026 ## 1032BELL BOY CORPORATION-10300876600THC04/21/2026236.00236.0004/23/2026 ## 1032BELL BOY CORPORATION-10300876600FRT04/21/20264.954.9504/23/2026 ## 1032BELL BOY CORPORATION-10300917200THC04/28/2026275.00275.0004/30/2026 ## 1032BELL BOY CORPORATION-10300917200FRT04/28/20266.606.6004/30/2026 ## Total BELL BOY CORPORATION-1:2,677.102,677.10 ## BERGLUND, BAUMGARTNER & GLASER, LLC 11919BERGLUND, BAUMGARTNER & APRIL 2026 INCODE ENFORCEMENT - 5450 E05/08/2026209.61209.6105/12/2026 ## Total BERGLUND, BAUMGARTNER & GLASER, LLC:209.61209.61 ## BERNICKS PEPSI ## 350BERNICKS PEPSI04/17/2026POP/MIX04/17/202624.7424.7404/23/2026 ## 350BERNICKS PEPSI10478160MIX04/10/202638.4038.4004/16/2026 ## 350BERNICKS PEPSI10478161THC04/10/2026193.00193.0004/16/2026 ## 350BERNICKS PEPSI10478162BEER04/10/20261,422.301,422.3004/16/2026 ## 350BERNICKS PEPSI10478162NA BEER04/10/202623.0023.0004/16/2026 ## 350BERNICKS PEPSI10480829THC04/17/2026342.50342.5004/23/2026 ## 350BERNICKS PEPSI10480830NA LIQUOR04/17/2026403.92403.9204/23/2026 ## 350BERNICKS PEPSI10480831NA BEER04/17/202629.0029.0004/23/2026 ## 350BERNICKS PEPSI10480831BEER04/17/20263,206.753,206.7504/23/2026 ## 350BERNICKS PEPSI10480832NA BEER04/17/202625.2025.2004/23/2026 ## 350BERNICKS PEPSI10483416MIX04/24/202689.4489.4404/30/2026 ## 350BERNICKS PEPSI10483417THC04/24/2026255.92255.9204/30/2026 ## 350BERNICKS PEPSI10483418BEER04/27/20262,486.852,486.8504/30/2026 ## 350BERNICKS PEPSI10483418NA BEER04/27/2026128.00128.0004/30/2026 ## 350BERNICKS PEPSI10486287MIX05/01/202657.0957.0905/08/2026 ## 350BERNICKS PEPSI10486288THC05/01/2026263.34263.3405/08/2026 ## 350BERNICKS PEPSI10486289BEER05/01/20261,636.851,636.8505/08/2026 ## 350BERNICKS PEPSI10486290BEER05/01/202633.61-33.61-05/08/2026 ## 350BERNICKS PEPSI10489287MIX05/08/202650.0350.0305/12/2026 ## 350BERNICKS PEPSI10489288THC05/08/2026350.50350.5005/12/2026 ## 350BERNICKS PEPSI10489289BEER05/08/20263,140.903,140.9005/12/2026 ## 350BERNICKS PEPSI10489289NA BEER05/08/202683.7083.7005/12/2026 ## 350BERNICKS PEPSI10489290BEER05/08/202690.83-90.83-05/12/2026 ## Total BERNICKS PEPSI:14,126.9914,126.99 ## BIG LAKE CENTER OWNERS ASSOC ## 10509BIG LAKE CENTER OWNERS AAPRIL 2026 EXLIGHTS 04/17/202641.6341.6304/23/2026 ## 10509BIG LAKE CENTER OWNERS AAPRIL 2026 EXWATER 04/17/202613.1213.1204/23/2026 ## 10509BIG LAKE CENTER OWNERS AAPRIL 2026 EXRESERVE 04/17/2026639.96639.9604/23/2026 ## 10509BIG LAKE CENTER OWNERS AAPRIL 2026 EXLAWN 04/17/202639.3739.3704/23/2026 ## 10509BIG LAKE CENTER OWNERS AAPRIL 2026 EXSNOW 04/17/2026693.75693.7504/23/2026 ## 10509BIG LAKE CENTER OWNERS AAPRIL 2026 EXP O BOX 04/17/20261.671.6704/23/2026 ## 10509BIG LAKE CENTER OWNERS AAPRIL 2026 EXINSURANCE 04/17/2026737.11737.1104/23/2026 ## 10509BIG LAKE CENTER OWNERS AAPRIL 2026 EXSPRINKLER 04/17/202678.7478.7404/23/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 3 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 10509BIG LAKE CENTER OWNERS AAPRIL 2026 EXMISC 04/17/202611.5611.5604/23/2026 ## Total BIG LAKE CENTER OWNERS ASSOC:2,256.912,256.91 ## BIG LAKE CHAMBER OF COMMERCE ## 4252BIG LAKE CHAMBER OF COMM4572APRIL 2026 CHAMBER MEETIN04/08/202625.0025.0005/08/2026 ## 4252BIG LAKE CHAMBER OF COMM4585APRIL 2026 CHAMBER MEETIN04/16/202625.0025.0005/08/2026 ## Total BIG LAKE CHAMBER OF COMMERCE:50.0050.00 ## BIG LAKE COMMUNITY EDUCATION ## 50BIG LAKE COMMUNITY EDUCAFALL 2026 ADFARMERS MARKET ADD FALL 204/27/202675.0075.0004/30/2026 ## Total BIG LAKE COMMUNITY EDUCATION:75.0075.00 ## BOLTON & MENK INC ## 10400BOLTON & MENK INC03928612025 STREET PROJECT ENGIN04/21/2026148.00148.0004/30/2026 ## 10400BOLTON & MENK INC0392862CEDA SKATE PARK MAPS04/21/20261,272.501,272.5004/30/2026 ## 10400BOLTON & MENK INC0392862MN AVE/SAP/IP04/21/20262,829.002,829.0004/30/2026 ## 10400BOLTON & MENK INC0392863MN AVE DESIGN - MARCH ENGI04/21/202613,013.5013,013.5004/30/2026 ## Total BOLTON & MENK INC:17,263.0017,263.00 ## BRATZEL, IRA ## 10939BRATZEL, IRAFARMERS MKFARMERS MKT MUSIC 4.18.2604/13/2026200.00200.0004/16/2026 ## Total BRATZEL, IRA:200.00200.00 ## BRAUN INTERTEC CORPORATION 168BRAUN INTERTEC CORPORATIIN1012261421 FOLEY PHASE II ESA FEB-04/23/20264,502.004,502.0004/30/2026 ## Total BRAUN INTERTEC CORPORATION:4,502.004,502.00 ## BREAKTHRU BEVERAGE ## 10671BREAKTHRU BEVERAGE126488118LIQUOR04/10/2026151.50151.5004/16/2026 ## 10671BREAKTHRU BEVERAGE126489241LIQUOR04/10/202681.1881.1804/16/2026 ## 10671BREAKTHRU BEVERAGE126489241WINE04/10/2026440.00440.0004/16/2026 ## 10671BREAKTHRU BEVERAGE126489241FRT04/10/20268.708.7004/16/2026 ## 10671BREAKTHRU BEVERAGE126513256LIQUOR04/13/2026113.94113.9404/30/2026 ## 10671BREAKTHRU BEVERAGE126513256FRT04/13/2026.48.4804/30/2026 ## 10671BREAKTHRU BEVERAGE126597882WINE04/17/2026323.56323.5604/23/2026 ## 10671BREAKTHRU BEVERAGE126597882MIX04/17/202624.0024.0004/23/2026 ## 10671BREAKTHRU BEVERAGE126597882LIQUOR04/17/20263,929.633,929.6304/23/2026 ## 10671BREAKTHRU BEVERAGE126597882FRT04/17/202673.9573.9504/23/2026 ## 10671BREAKTHRU BEVERAGE126698988BEER04/24/2026292.50292.5004/30/2026 ## 10671BREAKTHRU BEVERAGE126701091LIQUOR04/24/2026211.68211.6804/30/2026 ## 10671BREAKTHRU BEVERAGE126701091WINE04/24/202696.0096.0004/30/2026 ## 10671BREAKTHRU BEVERAGE126701091MIX04/24/2026104.00104.0004/30/2026 ## 10671BREAKTHRU BEVERAGE126817324LIQUOR05/01/2026151.50151.5005/08/2026 ## 10671BREAKTHRU BEVERAGE126817509LIQUOR05/01/20264,417.004,417.0005/08/2026 ## 10671BREAKTHRU BEVERAGE126817509WINE05/01/2026576.00576.0005/08/2026 ## 10671BREAKTHRU BEVERAGE126817509MIX05/01/2026202.41202.4105/08/2026 ## 10671BREAKTHRU BEVERAGE126817509FRT05/01/2026105.60105.6005/08/2026 ## 10671BREAKTHRU BEVERAGEI26916273BEER05/08/2026570.00570.0005/12/2026 ## 10671BREAKTHRU BEVERAGEI26916719LIQUOR05/08/20261,899.201,899.2005/12/2026 ## 10671BREAKTHRU BEVERAGEI26916719WINE05/08/2026160.00160.0005/12/2026 ## 10671BREAKTHRU BEVERAGEI26916719MIX05/08/2026116.10116.1005/12/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 4 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 10671BREAKTHRU BEVERAGEI26916719FRT05/08/202630.4530.4505/12/2026 ## Total BREAKTHRU BEVERAGE:14,079.3814,079.38 ## BRYAN ROCK PRODUCTS INC ## 11939BRYAN ROCK PRODUCTS INC73991BALL FIELD LIME ROCK05/01/20261,089.401,089.4005/08/2026 ## 11939BRYAN ROCK PRODUCTS INC74191BALL FIELD LIME ROCK04/30/20261,089.401,089.4005/08/2026 11939BRYAN ROCK PRODUCTS INCCM73991CREDIT INV #73991 - LIME ROC05/01/20261,089.40-1,089.40-05/08/2026 ## Total BRYAN ROCK PRODUCTS INC:1,089.401,089.40 ## C&L DISTRIBUTING COMPANY ## 550C&L DISTRIBUTING COMPANY2277785FRT04/08/20265.005.0004/16/2026 ## 550C&L DISTRIBUTING COMPANY2277785THC04/08/2026276.44276.4404/16/2026 ## 550C&L DISTRIBUTING COMPANY2277785BEER04/08/20269,375.159,375.1504/16/2026 ## 550C&L DISTRIBUTING COMPANY2277785NA BEER04/08/2026276.75276.7504/16/2026 ## 550C&L DISTRIBUTING COMPANY2277785KEG DEPOSIT04/08/202630.0030.0004/16/2026 ## 550C&L DISTRIBUTING COMPANY2277798LIQUOR04/08/20262,427.402,427.4004/16/2026 ## 550C&L DISTRIBUTING COMPANY2279699LIQUOR04/10/2026430.00430.0004/16/2026 ## 550C&L DISTRIBUTING COMPANY2281292BEER04/15/202631.67-31.67-04/16/2026 ## 550C&L DISTRIBUTING COMPANY2281293BEER04/15/202661.2061.2004/16/2026 ## 550C&L DISTRIBUTING COMPANY2281294THC04/15/2026507.36507.3604/16/2026 ## 550C&L DISTRIBUTING COMPANY2281295LIQUOR04/15/2026163.40163.4004/16/2026 ## 550C&L DISTRIBUTING COMPANY2281296MIX04/15/2026134.25134.2504/16/2026 ## 550C&L DISTRIBUTING COMPANY2281589LIQUOR04/15/2026683.07-683.07-04/16/2026 ## 550C&L DISTRIBUTING COMPANY2281590NA BEER04/15/202613.28-13.28-04/16/2026 ## 550C&L DISTRIBUTING COMPANY2281590BEER04/15/20261,058.54-1,058.54-04/16/2026 ## 550C&L DISTRIBUTING COMPANY2281683NA BEER04/15/202626.9526.9504/16/2026 ## 550C&L DISTRIBUTING COMPANY2281683BEER04/15/2026283.30283.3004/16/2026 ## 550C&L DISTRIBUTING COMPANY2285002BEER04/22/202689.6089.6004/23/2026 ## 550C&L DISTRIBUTING COMPANY2285003BEER04/22/2026133.20133.2004/23/2026 ## 550C&L DISTRIBUTING COMPANY2285005MIX04/22/202670.0070.0004/23/2026 ## 550C&L DISTRIBUTING COMPANY2285007LIQUOR04/22/20267,960.487,960.4804/23/2026 ## 550C&L DISTRIBUTING COMPANY2285008FRT04/22/20265.005.0004/23/2026 ## 550C&L DISTRIBUTING COMPANY2285008BEER04/22/202621,598.1021,598.1004/23/2026 ## 550C&L DISTRIBUTING COMPANY2285008NA BEER04/22/2026458.65458.6504/23/2026 ## 550C&L DISTRIBUTING COMPANY2285008THC04/22/202675.4875.4804/23/2026 ## 550C&L DISTRIBUTING COMPANY2285008KEG DEPOSIT04/22/202630.0030.0004/23/2026 ## 550C&L DISTRIBUTING COMPANY2285008KEG DEPOSIT04/22/202630.00-30.00-04/23/2026 ## 550C&L DISTRIBUTING COMPANY2288636BEER04/29/202629.66-29.66-04/30/2026 ## 550C&L DISTRIBUTING COMPANY2288686BEER04/29/2026165.60165.6004/30/2026 ## 550C&L DISTRIBUTING COMPANY2288687LIQUOR04/29/202693.9093.9004/30/2026 ## 550C&L DISTRIBUTING COMPANY2288688FRT04/29/20265.005.0004/30/2026 ## 550C&L DISTRIBUTING COMPANY2288688THC04/29/2026200.96200.9604/30/2026 ## 550C&L DISTRIBUTING COMPANY2288688KEG DEPOSIT04/29/202630.0030.0004/30/2026 ## 550C&L DISTRIBUTING COMPANY2288688BEER04/29/202610,578.1510,578.1504/30/2026 ## 550C&L DISTRIBUTING COMPANY2292527BEER05/06/202610.2010.2005/08/2026 ## 550C&L DISTRIBUTING COMPANY2292530LIQUOR05/06/20261,734.281,734.2805/08/2026 ## 550C&L DISTRIBUTING COMPANY2292531THC05/06/2026450.96450.9605/08/2026 ## 550C&L DISTRIBUTING COMPANY2292531NA BEER05/06/202691.0091.0005/08/2026 ## 550C&L DISTRIBUTING COMPANY2292531BEER05/06/202611,396.4711,396.4705/08/2026 ## 550C&L DISTRIBUTING COMPANY2292531FRT05/06/20265.005.0005/08/2026 ## 550C&L DISTRIBUTING COMPANY229529MIX05/06/202638.2538.2505/08/2026 ## 550C&L DISTRIBUTING COMPANY3641002406BEER04/08/202628.55-28.55-04/16/2026 ## 550C&L DISTRIBUTING COMPANY3641002413BEER04/15/202618.60-18.60-04/16/2026 ## 550C&L DISTRIBUTING COMPANY3641002413KEG DEPOSIT04/15/202630.00-30.00-04/16/2026 ## 550C&L DISTRIBUTING COMPANY3641002425LIQUOR04/22/2026129.35-129.35-04/23/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 5 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 550C&L DISTRIBUTING COMPANY3641002426KEG DEPOSIT04/22/202630.00-30.00-04/23/2026 ## 550C&L DISTRIBUTING COMPANY3641002438BEER04/29/2026685.90685.9004/30/2026 ## 550C&L DISTRIBUTING COMPANY3641002449BEER05/06/202619.17-19.17-05/08/2026 ## 550C&L DISTRIBUTING COMPANY3641002449LIQUOR05/06/202652.50-52.50-05/08/2026 ## 550C&L DISTRIBUTING COMPANYCM2281293BEER04/15/202661.20-61.20-04/16/2026 ## 550C&L DISTRIBUTING COMPANYCM2285002BEER04/22/202689.60-89.60-04/23/2026 ## 550C&L DISTRIBUTING COMPANYCM2285003BEER04/22/2026133.20-133.20-04/23/2026 ## 550C&L DISTRIBUTING COMPANYCM2288686BEER04/29/2026165.60-165.60-04/30/2026 ## Total C&L DISTRIBUTING COMPANY:67,299.3967,299.39 ## CAMPBELL KNUTSON PROFESSIONAL 994CAMPBELL KNUTSON PROFESAPRIL 2026 INPLANNING LEGAL - ANNEXATIO04/30/20262,394.002,394.0005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INADM LEGAL CMAR04/30/202654.0054.0005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INADM LEGAL GENERAL04/30/2026614.30614.3005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INADM LEGAL PERSONNEL04/30/2026720.00720.0005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INADM LEGAL REVISE LEGAL SE04/30/2026104.50104.5005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INADM LEGAL DEFERRED ASSES04/30/2026378.00378.0005/08/2026 994CAMPBELL KNUTSON PROFESAPRIL 2026 INBLEDA LEGAL - PIZZA FACTOR04/30/20261,551.001,551.0005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INENGINEER LEGAL04/30/2026306.00306.0005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INPOLICE ERU AGREEMENT04/30/2026306.00306.0005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INPOLICE LEGAL04/30/2026360.00360.0005/08/2026 994CAMPBELL KNUTSON PROFESAPRIL 2026 INBIG LAKE CAR CONDOS II - BE04/30/2026630.00630.0005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INWATER BANKRUPTCY04/30/2026756.00756.0005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INBLEDA LEGAL - PRIVATE DEVEL04/30/202672.0072.0005/08/2026 ## 994CAMPBELL KNUTSON PROFESAPRIL 2026 INLIQUOR STORE SUBPOENA04/30/2026414.00414.0005/08/2026 994CAMPBELL KNUTSON PROFESMARCH 2026 IPLANNING LEGAL - ANNEXATIO03/31/20261,764.001,764.0004/16/2026 ## 994CAMPBELL KNUTSON PROFESMARCH 2026 IADMIN LEGAL CMAR03/31/2026108.00108.0004/16/2026 ## 994CAMPBELL KNUTSON PROFESMARCH 2026 IADM LEGAL GENERAL03/31/2026648.00648.0004/16/2026 ## 994CAMPBELL KNUTSON PROFESMARCH 2026 IADM LEGAL - DEFERRED ASSE03/31/2026864.00864.0004/16/2026 ## 994CAMPBELL KNUTSON PROFESMARCH 2026 IBLEDA LEGAL - PIZZA FACTOR03/31/2026415.00415.0004/16/2026 ## 994CAMPBELL KNUTSON PROFESMARCH 2026 IPOLICE LEGAL03/31/2026468.00468.0004/16/2026 ## Total CAMPBELL KNUTSON PROFESSIONAL:12,926.8012,926.80 ## CANNON RIVER WINERY ## 10899CANNON RIVER WINERY200604WINE05/07/2026180.00180.0005/12/2026 ## Total CANNON RIVER WINERY:180.00180.00 ## CENTERPOINT ENERGY-HOUSTON, TX ## 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN160 LAKE ST - CITY HALL04/30/2026412.20412.2005/08/2026 ## 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN160 LAKE ST - CITY HALL04/30/2026344.68344.6805/08/2026 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN790 MN AVE - POLICE/LIBRARY04/30/202653.5953.5905/08/2026 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN790 MN AVE - POLICE/LIBRARY04/30/2026102.33102.3305/08/2026 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN790 MN AVE - POLICE/LIBRARY04/30/2026198.74198.7405/08/2026 ## 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN50 198TH AVE - PW SHED04/30/202644.0044.0005/08/2026 ## 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN80 198TH AVE NW PW SHED04/30/202686.2386.2305/08/2026 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN18041 198TH - PW FACILITY04/30/20261,540.461,540.4605/08/2026 ## 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN4430 PINTAIL PUMP HOUSE04/30/202642.3942.3905/08/2026 ## 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN6122739-3 WTP04/30/20261,185.131,185.1305/08/2026 ## 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN501 MN AVE WELL 204/30/202623.6323.6305/08/2026 ## 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN301 MN AVE - WELL 104/30/202624.7424.7405/08/2026 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN621 ROSE DRIVE - (OLD JERKY)04/30/2026204.79204.7905/08/2026 ## 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN617 ROSE DR - LIQ STORE04/30/202642.3642.3605/08/2026 10551CENTERPOINT ENERGY-HOUSAPRIL 2026 IN160 LAKE ST - OLD SCHOOL BL04/30/2026227.28227.2805/08/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 6 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total CENTERPOINT ENERGY-HOUSTON, TX:4,532.554,532.55 ## CHARTER COMMUNICATIONS ## 10418CHARTER COMMUNICATIONS099338901040MARCH 2026 POLICE DEPT TV04/01/202640.2440.2404/23/2026 ## 10418CHARTER COMMUNICATIONS122210701050MAY 2026 CITY HALL FIBER05/01/2026775.00775.0005/12/2026 ## 10418CHARTER COMMUNICATIONS122210701050MAY 2026 LIQUOR STORE FIBE05/01/2026389.00389.0005/12/2026 ## 10418CHARTER COMMUNICATIONS122210701050MAY 2026 CITY HALL RING CEN05/01/2026662.47662.4705/12/2026 ## 10418CHARTER COMMUNICATIONS122210701050MAY 2026 POLICE DEPT RING C05/01/2026301.14301.1405/12/2026 ## 10418CHARTER COMMUNICATIONS122210701050MAY 2026 PW RING CENTRAL05/01/2026176.77176.7705/12/2026 ## 10418CHARTER COMMUNICATIONS122210701050MAY 2026 LIQUOR STORE RING 05/01/2026133.83133.8305/12/2026 ## 10418CHARTER COMMUNICATIONS175326601042PW INTERNET04/21/2026222.03222.0304/30/2026 ## 10418CHARTER COMMUNICATIONS175327801040CITY HALL DIGITAL - APRIL 202604/07/202677.7777.7704/16/2026 ## 10418CHARTER COMMUNICATIONS175327901041APRIL 2026 CITY HALL FAX04/14/2026120.37120.3704/23/2026 ## 10418CHARTER COMMUNICATIONS175328001040WTP INTERNET - APRIL 202604/07/2026259.55259.5504/16/2026 ## 10418CHARTER COMMUNICATIONS175329501050LAKE LIQUOR APRIL 202605/01/2026300.89300.8905/12/2026 ## 10418CHARTER COMMUNICATIONS175329601041LAKESIDE PARK WIFI APRIL 20204/14/2026149.99149.9904/30/2026 ## Total CHARTER COMMUNICATIONS:3,609.053,609.05 ## CHASE PAYMENTECH (E-CHECKS) ## 11863CHASE PAYMENTECH (E-CHECBU #1334527 BANK FEES APRIL 202604/30/2026155.80155.8005/08/2026 11863CHASE PAYMENTECH (E-CHECBU #1334527 WATER FUND BANK FEES APRI04/30/2026701.07701.0705/08/2026 11863CHASE PAYMENTECH (E-CHECBU #1334527 SEWER FUND BANK APRIL 20204/30/2026701.07701.0705/08/2026 ## 11863CHASE PAYMENTECH (E-CHECBU #1334528 BANK FEES APRIL 202604/30/202633.3433.3405/08/2026 11863CHASE PAYMENTECH (E-CHECBU #1334528 WATER FUND BANK FEES APRI04/30/2026150.06150.0605/08/2026 11863CHASE PAYMENTECH (E-CHECBU #1334528 SEWER FUND BANK APRIL 20204/30/2026150.06150.0605/08/2026 ## Total CHASE PAYMENTECH (E-CHECKS):1,891.401,891.40 ## CINTAS ## 3860CINTAS4265741193LIQUOR CLEANING - APRIL 13, 04/13/202682.2782.2704/16/2026 ## 3860CINTAS4266542105LIQUOR CLEANING - APRIL 20, 04/20/202682.2782.2704/23/2026 ## 3860CINTAS4267274808LIQUOR CLEANING - APRIL 27, 04/27/202682.2782.2704/30/2026 ## 3860CINTAS4268007154LIQUOR CLEANING - MAY 4, 20205/04/202682.2782.2705/08/2026 ## 3860CINTAS4268778898LIQUOR CLEANING - MAY 11, 2005/11/202682.2782.2705/12/2026 ## 3860CINTASSTATEMENT DPUBLIC WORKS UNIFORMS 03/31/2026168.30168.3004/16/2026 ## 3860CINTASSTATEMENT DPUBLIC WORKS UNIFORMS03/31/2026132.24132.2404/16/2026 ## 3860CINTASSTATEMENT DPUBLIC WORKS UNIFORMS03/31/2026102.18102.1804/16/2026 ## 3860CINTASSTATEMENT DPUBLIC WORKS UNIFORMS03/31/2026132.24132.2404/16/2026 ## 3860CINTASSTATEMENT DPUBLIC WORKS UNIFORMS03/31/202666.1266.1204/16/2026 ## 3860CINTASSTMT DATE 4.PUBLIC WORKS UNIFORMS 04/30/2026169.70169.7005/12/2026 ## 3860CINTASSTMT DATE 4.PUBLIC WORKS UNIFORMS04/30/202666.6766.6705/12/2026 ## 3860CINTASSTMT DATE 4.PUBLIC WORKS UNIFORMS04/30/2026133.34133.3405/12/2026 ## 3860CINTASSTMT DATE 4.PUBLIC WORKS UNIFORMS04/30/2026103.03103.0305/12/2026 ## 3860CINTASSTMT DATE 4.PUBLIC WORKS UNIFORMS04/30/2026133.34133.3405/12/2026 ## Total CINTAS:1,618.511,618.51 ## CITY HIVE, INC. (E-CHECK) 11899CITY HIVE, INC. (E-CHECK)APRIL 2026 OCITY HIVE ONLINE APRIL 202604/30/202649.0049.0005/08/2026 ## Total CITY HIVE, INC. (E-CHECK):49.0049.00 ## CITY OF BIG LAKE ## 10929CITY OF BIG LAKEMARCH 2026 04-00056020-00-9 CITY HALL03/31/2026262.17262.1704/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00041660-00-5 LIBRARY/POL03/31/2026577.05577.0504/23/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 7 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 10929CITY OF BIG LAKEMARCH 2026 04-00056090-00-0 PW BUILDING 03/31/2026370.20370.2004/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00000161-00-0 PW BUILDING 03/31/202643.7443.7404/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00000001-00-5 19255 ENGLE03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00000011-00-8 20480 NEDD S03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00056050-00-8 LAKESIDE PA03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00056070-00-4 LAKESIDE PA03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00057240-00-8 HUDSON WO03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00057360-00-1 SHORES OF L03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00057370-00-4 WRIGHTS CR03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00057380-00-7 HIGHLINE PA03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00057640-00-6 MITCHELL FA03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00057760-00-9 POWELL PAR03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00057770-00-2 LAKESIDE PA03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00057780-00-5 LAKERIDGE P03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00071260-00-6 PARKWAY IR03/31/202618.2518.2504/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00071270-00-9 BLUFF PARK03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00072850-00-4 JEFFERSON 03/31/202640.4240.4204/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-0001490-00 160 LAKE ST N - 03/31/2026674.94674.9404/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00015750-00 421 FOLEY03/31/202675.8175.8104/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00056140-00-2 LAKE LIQUOR 03/31/202682.4982.4904/23/2026 ## 10929CITY OF BIG LAKEMARCH 2026 04-00072050-00 616 ROSE DR (03/31/202645.3545.3504/23/2026 ## Total CITY OF BIG LAKE:2,715.882,715.88 ## CIVICPLUS LLC ## 10938CIVICPLUS LLC360405MASS NOTIFICATION - WEATHE04/19/20263,622.963,622.9604/23/2026 ## Total CIVICPLUS LLC:3,622.963,622.96 ## CLEARWAY COMMUNITY SOLAR LLC ## 11022CLEARWAY COMMUNITY SOLACIOBGLK-126010 LAKE ST ST LIGHTS02/28/2026225.83225.8304/23/2026 ## 11022CLEARWAY COMMUNITY SOLACIOBGLK-1260160 LAKE ST N SKATING RINK02/28/2026265.20265.2004/23/2026 ## 11022CLEARWAY COMMUNITY SOLACIOBGLK-1260256 CRESCENT ST LIFT02/28/2026208.67208.6704/23/2026 ## 11022CLEARWAY COMMUNITY SOLACIOBGLK-1260514 FOREST RD PARK02/28/202615.2415.2404/23/2026 ## 11022CLEARWAY COMMUNITY SOLACIOBGLK-126010 LAKE ST ST LIGHTS02/28/202679.1179.1104/23/2026 ## 11022CLEARWAY COMMUNITY SOLACIOBGLK-1260160 LAKE ST NO STREET LIGHT02/28/202616.8616.8604/23/2026 ## 11022CLEARWAY COMMUNITY SOLACIOBGLK-126018889 COUNTY ROAD 6802/28/20261,395.951,395.9504/23/2026 ## 11022CLEARWAY COMMUNITY SOLACIOBGLK-1260160 LAKE ST CITY HALL02/28/20261,418.551,418.5504/23/2026 ## 11022CLEARWAY COMMUNITY SOLACIOBGLK-126019173 COUNTY RD 68 SEWER02/28/202654.9454.9404/23/2026 11022CLEARWAY COMMUNITY SOLACIOBGLK-1260615 ROSE DR LIQUOR STORE02/28/20261,555.131,555.1304/23/2026 ## Total CLEARWAY COMMUNITY SOLAR LLC:5,235.485,235.48 ## CM2 SUPPLY ## 4200CM2 SUPPLY0001190719WELDING SUPPLIES04/07/2026112.88112.8804/16/2026 ## 4200CM2 SUPPLY0001214724WELDING SUPPLIES05/05/2026113.88113.8805/08/2026 ## Total CM2 SUPPLY:226.76226.76 ## COLONIAL LIFE (E-CHECKS) ## 10885COLONIAL LIFE (E-CHECKS)437740404086COLONIAL LIFE APRIL 202604/08/2026170.32170.3204/29/2026 ## Total COLONIAL LIFE (E-CHECKS):170.32170.32 ## CONFITREK INC. ## 11909CONFITREK INC.1369POLICE TRAINING SOFTWARE - 04/30/20261,716.001,716.0005/08/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 8 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total CONFITREK INC.:1,716.001,716.00 ## CONNEXUS ENERGY ## 3300CONNEXUS ENERGY390212-3016218999 CTY RD 14 BIOSOLIDS04/29/20267,171.227,171.2205/08/2026 ## 3300CONNEXUS ENERGY390212-30695390212-177743 POLICE/LIBRAR03/31/2026354.44354.4404/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-299627 POLICE/LIBRAR03/31/202658.6558.6504/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-299628 POLICE/LIBRAR03/31/2026715.11715.1104/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-242533 PW SHED 80 CT03/31/202636.6436.6404/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-255998 PW FACILITY03/31/2026996.74996.7404/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-273493 COMPOST GATE03/31/202620.3720.3704/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-276741 603 MN AVE FLA03/31/202616.7716.7704/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-263543 STREET LIGHTS03/31/2026868.27868.2704/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-271778 HWY 10 TRAFFI03/31/202684.6084.6004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-169796 STREET LIGHTS03/31/202641.6641.6604/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-170373 STREET LIGHTS03/31/2026177.09177.0904/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-173195 STREET LIGHTS03/31/2026934.98934.9804/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-173196 STREET LIGHTS03/31/20262,381.852,381.8504/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-295439 LAKESIDE PARK 03/31/2026299.71299.7104/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-314518 EAGLE LAKE RD 03/31/202642.9142.9104/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-310963 NEDD STREET I03/31/20265.805.8004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-296197 LAKESIDE PARK 03/31/202639.1839.1804/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-257084 LAKESIDE PARK 03/31/202616.5016.5004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-257788 SHORES OF LA03/31/202616.5016.5004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-244196 MITCHELL FARM03/31/202616.5016.5004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-245749 POWELL PARK I03/31/20265.405.4004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-241825 LAKESIDE PARK 03/31/202616.5016.5004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-293685 HIGLINE PARK I03/31/202616.5016.5004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-293811 HUDSON WOOD03/31/202616.5016.5004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-282970 BLUFF PARK (2003/31/202617.7117.7104/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-177857 RIVER OAKS PA03/31/20267.987.9804/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-278685 LAKESIDE PARK 03/31/202621.3021.3004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-282338 WTP & WELL #603/31/20263,229.393,229.3904/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-264583 WATER TOWER 03/31/202688.0088.0004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-262286 WELL #503/31/2026759.34759.3404/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-173421 WELL #403/31/20262,168.212,168.2104/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-177822 WELL #303/31/2026407.10407.1004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-299737 WELL #703/31/20261,203.211,203.2104/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-292770 WATER TOWER 03/31/2026387.08387.0804/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-177854 LIFT #103/31/2026211.63211.6304/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-177855 LIFT #403/31/202637.8437.8404/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-245915 LIFT #703/31/2026143.30143.3004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-254731 LIFT #803/31/2026129.69129.6904/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-177934 WWTP03/31/20263,249.003,249.0004/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-239862 LIFT #603/31/202643.3143.3104/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-282894 LIFT #903/31/2026120.01120.0104/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-287484 LIFT #1103/31/2026137.07137.0704/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-287485 LIFT #1003/31/2026257.78257.7804/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-290396 LIFT #1203/31/2026163.32163.3204/23/2026 ## 3300CONNEXUS ENERGY390212-30695390212-290722 PACIFIC ST LIFT 03/31/202686.3886.3804/23/2026 ## Total CONNEXUS ENERGY:27,219.0427,219.04 ## CONSTANT CONTACT (E-CHECKS) ## 11075CONSTANT CONTACT (E-CHECMAY 2026 CONSTANT CONTACT - MAY 2005/01/202662.0062.0005/08/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 9 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total CONSTANT CONTACT (E-CHECKS):62.0062.00 ## CORE & MAIN LP ## 10944CORE & MAIN LPINV0029363WWTP CHEMICALS04/22/2026138.89138.8904/30/2026 ## 10944CORE & MAIN LPJ0000156002026 ANNUAL SOFTWARE - DAT04/15/202614,950.0014,950.0004/23/2026 ## 10944CORE & MAIN LPV000031484METER STOCK04/07/202688.7088.7004/16/2026 ## 10944CORE & MAIN LPV000032447BLACKBIRD LAUNDRY WATER 04/13/20262,245.422,245.4204/23/2026 ## Total CORE & MAIN LP:17,423.0117,423.01 ## COURT OF ADMINISTRATIVE HEARINGS ## 10533COURT OF ADMINISTRATIVE HKIFFMEYER AKIFFMEYER ANNEXATION FEE04/14/2026250.00250.0004/20/2026 ## Total COURT OF ADMINISTRATIVE HEARINGS:250.00250.00 ## CREDO BRANDS ## 11928CREDO BRANDS1087THC05/08/2026325.00325.0005/12/2026 ## Total CREDO BRANDS:325.00325.00 ## CRYSTAL SPRINGS ICE ## 10934CRYSTAL SPRINGS ICE02-603899ICE04/13/2026340.32340.3204/16/2026 ## 10934CRYSTAL SPRINGS ICE02-603899FREIGHT04/13/20264.004.0004/16/2026 ## 10934CRYSTAL SPRINGS ICE02-604012ICE04/29/2026290.00290.0004/30/2026 ## 10934CRYSTAL SPRINGS ICE02-604012FREIGHT04/29/20264.004.0004/30/2026 ## 10934CRYSTAL SPRINGS ICE02-604131ICE05/11/2026355.36355.3605/12/2026 ## 10934CRYSTAL SPRINGS ICE02-604131FREIGHT05/11/20264.004.0005/12/2026 ## 10934CRYSTAL SPRINGS ICE600351ICE04/29/20267.497.4904/30/2026 ## Total CRYSTAL SPRINGS ICE:1,005.171,005.17 ## CURBSIDE WASTE ## 11852CURBSIDE WASTE409292 MAY 2160 LAKE ST05/01/2026523.84523.8404/30/2026 ## 11852CURBSIDE WASTE409292 MAY 2615 ROSE DR05/01/2026871.88871.8804/30/2026 ## 11852CURBSIDE WASTE409292 MAY 2790 MINNESOTA05/01/2026312.09312.0904/30/2026 ## 11852CURBSIDE WASTE409292 MAY 218999 CTY RD 1405/01/202644.5144.5104/30/2026 ## Total CURBSIDE WASTE:1,752.321,752.32 ## DAHLHEIMER DISTRIBUTING CO ## 750DAHLHEIMER DISTRIBUTING C2121-00100KEG DEPOSIT04/07/202630.00-30.00-04/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2741195LIQUOR04/07/20261,064.601,064.6004/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2741196NA BEER04/07/2026242.60242.6004/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2741196THC04/07/2026625.00625.0004/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2741196MIX04/07/202682.0082.0004/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2741196KEG DEPOSIT04/07/202630.0030.0004/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2741197BEER04/07/202613,584.4213,584.4204/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2741197KEG DEPOSIT04/07/202630.0030.0004/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2746892LIQUOR04/14/2026953.80953.8004/16/2026 ## 750DAHLHEIMER DISTRIBUTING C2746893MIX04/14/2026144.00144.0004/16/2026 ## 750DAHLHEIMER DISTRIBUTING C2746893NA BEER04/14/2026123.15123.1504/16/2026 ## 750DAHLHEIMER DISTRIBUTING C2746893THC04/14/2026514.00514.0004/16/2026 ## 750DAHLHEIMER DISTRIBUTING C2746893NA LIQUOR04/14/2026104.91104.9104/16/2026 ## 750DAHLHEIMER DISTRIBUTING C2746894BEER04/14/202616,953.0516,953.0504/16/2026 ## 750DAHLHEIMER DISTRIBUTING C2746894KEG DEPOSIT04/14/202630.00-30.00-04/16/2026 ## 750DAHLHEIMER DISTRIBUTING C2746894KEG DEPOSIT04/14/202630.0030.0004/16/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 10 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 750DAHLHEIMER DISTRIBUTING C2752925NA BEER04/21/2026199.00199.0004/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2752925THC04/21/20261,092.001,092.0004/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2753030LIQUOR04/21/2026897.00897.0004/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2753031BEER04/21/202614,212.8814,212.8804/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2753031KEG DEPOSIT04/21/202660.0060.0004/23/2026 ## 750DAHLHEIMER DISTRIBUTING C2757001 BEER04/24/2026301.00301.0004/30/2026 ## 750DAHLHEIMER DISTRIBUTING C2757001KEG DEPOSIT04/24/202660.0060.0004/30/2026 ## 750DAHLHEIMER DISTRIBUTING C2759268NA BEER04/28/2026239.55239.5504/30/2026 ## 750DAHLHEIMER DISTRIBUTING C2759268THC04/28/2026570.00570.0004/30/2026 ## 750DAHLHEIMER DISTRIBUTING C2759326BEER04/29/202618,460.1418,460.1404/30/2026 ## 750DAHLHEIMER DISTRIBUTING C2759326KEG DEPOSIT04/29/202690.00-90.00-04/30/2026 ## 750DAHLHEIMER DISTRIBUTING C2759327LIQUOR04/28/20262,426.802,426.8004/30/2026 ## 750DAHLHEIMER DISTRIBUTING C2765563LIQUOR05/05/20261,729.001,729.0005/08/2026 ## 750DAHLHEIMER DISTRIBUTING C2765564THC05/05/2026884.00884.0005/08/2026 ## 750DAHLHEIMER DISTRIBUTING C2765564NA BEER05/05/2026180.00180.0005/08/2026 ## 750DAHLHEIMER DISTRIBUTING C2765566BEER05/05/202623,865.3023,865.3005/08/2026 ## Total DAHLHEIMER DISTRIBUTING CO:99,508.2099,508.20 ## DAILEY DATA & ASSC (E-CHECKS) 11084DAILEY DATA & ASSC (E-CHECAPRIL 2026 NLIQUOR STORE CC FEES - APR04/30/20268,215.928,215.9205/08/2026 ## Total DAILEY DATA & ASSC (E-CHECKS):8,215.928,215.92 ## DAKOTA SUPPLY GROUP ## 10941DAKOTA SUPPLY GROUPS105617559.0PARK IRRIGATION04/24/2026104.31104.3105/08/2026 ## Total DAKOTA SUPPLY GROUP:104.31104.31 ## DANGEROUS MAN BREWING COMPANYU ## 11890DANGEROUS MAN BREWING CIN-8727BEER05/06/2026198.00198.0005/08/2026 ## 11890DANGEROUS MAN BREWING CIN-8727THC05/06/2026124.00124.0005/08/2026 ## Total DANGEROUS MAN BREWING COMPANYU:322.00322.00 ## DEANO'S COLLISION SPECIALISTS ## 10928DEANO'S COLLISION SPECIALIRO #69191VEHICLE #426 REPAIRS05/06/20267,055.967,055.9605/08/2026 ## Total DEANO'S COLLISION SPECIALISTS:7,055.967,055.96 ## DELTA DENTAL (E-CHECKS) ## 10436DELTA DENTAL (E-CHECKS)CNS00021370DELTA DENTAL HANDELAND 05/01/2026150.57150.5705/01/2026 ## 10436DELTA DENTAL (E-CHECKS)CNS00021370DELTA DENTAL ER PORTION05/01/20263,582.083,582.0805/01/2026 ## 10436DELTA DENTAL (E-CHECKS)CNS00021370EE NOT CHARGED FOR MAY05/01/2026150.57-150.57-05/01/2026 ## Total DELTA DENTAL (E-CHECKS):3,582.083,582.08 ## EGAN ## 11927EGANSVC00001553WTP CONDENSER04/21/2026420.00420.0004/23/2026 ## 11927EGANSVC00001555IN FLOOR HEAT04/24/20262,353.202,353.2004/30/2026 ## Total EGAN:2,773.202,773.20 ## ELK RIVER WINLECTRIC CO ## 4847ELK RIVER WINLECTRIC CO429371 01LIFT STATION #604/08/2026165.14165.1404/23/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 11 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total ELK RIVER WINLECTRIC CO:165.14165.14 ## FELDEVERD, ALLEN ## 10980FELDEVERD, ALLENAPRIL 2026 FACC TOKENS 04/27/20265.005.0004/30/2026 ## 10980FELDEVERD, ALLENAPRIL 2026 FAEBT TOKENS 04/27/202610.0010.0004/30/2026 ## 10980FELDEVERD, ALLENAPRIL 2026 FAPROMOTION TOKENS 04/27/202619.0019.0004/30/2026 ## Total FELDEVERD, ALLEN:34.0034.00 ## GLENBROOK BUILDING SUPPLY INC ## 11902GLENBROOK BUILDING SUPPL2604-683926LIFT #6 04/09/202671.5071.5004/16/2026 ## 11902GLENBROOK BUILDING SUPPL2604-685497CONCRETE FOR PLAYGROUND 04/30/202640.9440.9405/08/2026 ## Total GLENBROOK BUILDING SUPPLY INC:112.44112.44 ## GOPHER STATE ONE CALL ## 5202GOPHER STATE ONE CALL6040224WATER LOCATES04/30/2026140.40140.4005/08/2026 ## 5202GOPHER STATE ONE CALL6040224SEWER LOCATES04/30/2026140.40140.4005/08/2026 ## Total GOPHER STATE ONE CALL:280.80280.80 ## GRAINGER ## 10389GRAINGER9866480842FIRE HOSE NOZEL FOR WASHI04/03/202659.0859.0804/16/2026 ## Total GRAINGER:59.0859.08 ## GRANITE CITY JOBBING ## 5213GRANITE CITY JOBBING517508CIGARETTES04/08/20262,097.442,097.4404/16/2026 ## 5213GRANITE CITY JOBBING517508CIGAR04/08/2026935.08935.0804/16/2026 ## 5213GRANITE CITY JOBBING517508SUPPLIES04/08/202617.2517.2504/16/2026 ## 5213GRANITE CITY JOBBING517508FREIGHT04/08/202610.0010.0004/16/2026 ## 5213GRANITE CITY JOBBING520111CIGARETTES04/22/2026834.30834.3004/23/2026 ## 5213GRANITE CITY JOBBING520111CIGARS04/22/2026331.48331.4804/23/2026 ## 5213GRANITE CITY JOBBING520111MIX04/22/202654.3054.3004/23/2026 ## 5213GRANITE CITY JOBBING520111SUPPLIES04/22/202663.6763.6704/23/2026 ## 5213GRANITE CITY JOBBING520111FREIGHT04/22/202610.0010.0004/23/2026 ## 5213GRANITE CITY JOBBING522906CIGARETTES05/06/20262,112.852,112.8505/12/2026 ## 5213GRANITE CITY JOBBING522906CIGAR05/06/2026648.03648.0305/12/2026 ## 5213GRANITE CITY JOBBING522906SUPPLIES05/06/202617.2517.2505/12/2026 ## 5213GRANITE CITY JOBBING522906MIX05/06/202654.3054.3005/12/2026 ## 5213GRANITE CITY JOBBING522906FRT05/06/202610.0010.0005/12/2026 ## 5213GRANITE CITY JOBBING523234MIX05/06/202613.8513.8505/12/2026 ## Total GRANITE CITY JOBBING:7,209.807,209.80 ## GUARDIAN FLEET SAFETY ## 11023GUARDIAN FLEET SAFETY3047342026 FORD F350 4X4 GRASS RI04/09/20269,900.359,900.3505/08/2026 ## 11023GUARDIAN FLEET SAFETY3047342026 FORD F350 4X4 GRASS RI04/09/20269,900.369,900.3605/08/2026 ## Total GUARDIAN FLEET SAFETY:19,800.7119,800.71 ## HACH COMPANY ## 5245HACH COMPANY149462622026 PHOSPHAX & SOLITAX MA04/04/202615,248.4015,248.4004/23/2026 ## 5245HACH COMPANY14972059CHEMICALS04/23/2026507.35507.3505/08/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 12 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total HACH COMPANY:15,755.7515,755.75 ## HARMS, LACY ## 11904HARMS, LACYAPRIL 2026 FAEBT TOKENS04/27/20263.003.0004/30/2026 ## 11904HARMS, LACYAPRIL 2026 FAPROMOTION TOKENS 04/27/20263.003.0004/30/2026 ## Total HARMS, LACY:6.006.00 ## HAWKINS INC-1 ## 10520HAWKINS INC-17388034WTP CHEMICALS04/07/20265,980.245,980.2404/16/2026 ## 10520HAWKINS INC-17409987WATER CHEMICALS04/28/20261,286.391,286.3905/08/2026 ## 10520HAWKINS INC-17409988WWTP CHEMICALS04/28/202612,553.0012,553.0005/08/2026 ## Total HAWKINS INC-1:19,819.6319,819.63 ## HEALTH PARTNERS (E-CHECKS) 10437HEALTH PARTNERS (E-CHECK051338411679HEALTH INS D HANDELAND05/01/20262,473.402,473.4005/01/2026 ## 10437HEALTH PARTNERS (E-CHECK051338411679HEALTH INS SCHARF05/01/20261,281.751,281.7505/01/2026 ## 10437HEALTH PARTNERS (E-CHECK051338411679HEALTH INS D SHERBURNE05/01/2026938.17938.1705/01/2026 10437HEALTH PARTNERS (E-CHECK051338411679EE NOT ON BILL - HARRIS MAY05/01/20261,557.41-1,557.41-05/01/2026 10437HEALTH PARTNERS (E-CHECK051338411679HEALTH INS ER PORTION05/01/202639,049.0939,049.0905/01/2026 ## 10437HEALTH PARTNERS (E-CHECK051338411679HEALTH INS EE PORTION05/01/20266,157.856,157.8505/01/2026 ## Total HEALTH PARTNERS (E-CHECKS):48,342.8548,342.85 ## HERITAGE LANDSCAPE SUPPLY GROUP, INC. ## 11852HERITAGE LANDSCAPE SUPPL0026225980-0PARK IRRIGATION04/15/20261,488.671,488.6704/30/2026 ## 11852HERITAGE LANDSCAPE SUPPL0026225980-0IRRIGATION SUPPLIES04/21/202624.9224.9204/30/2026 ## Total HERITAGE LANDSCAPE SUPPLY GROUP, INC.:1,513.591,513.59 ## HIPERLINE ## 11889HIPERLINE1603MANHOLE 60 RESTORATION04/20/20264,997.804,997.8004/23/2026 ## 11889HIPERLINE1604MANHOLE 59 RESTORATION04/20/20264,592.504,592.5004/23/2026 ## 11889HIPERLINE1605MANHOLE 58 REPAIRS04/20/20266,397.906,397.9004/23/2026 ## 11889HIPERLINE1606MANHOLE 12 RESTORATION04/20/202610,556.2010,556.2004/23/2026 ## 11889HIPERLINE1607MANHOLE 13 RESTORATION04/20/202612,475.7012,475.7004/23/2026 ## 11889HIPERLINE1608MANHOLE 68 RESTORATION04/20/20267,630.107,630.1004/23/2026 ## Total HIPERLINE:46,650.2046,650.20 ## INSPECTRON INC ## 10709INSPECTRON INC1804MARCH 2026 BUILDING CONSU04/09/20269,500.009,500.0004/16/2026 ## 10709INSPECTRON INC1839APRIL 2026 BUILDING CONSULT04/30/20269,500.009,500.0005/08/2026 ## Total INSPECTRON INC:19,000.0019,000.00 ## INVOICE CLOUD INC (E-CHECKS) 11858INVOICE CLOUD INC (E-CHECK2466-2026_4INVOICE CLOUD FEES - APRIL 04/30/20263,074.733,074.7305/08/2026 ## Total INVOICE CLOUD INC (E-CHECKS):3,074.733,074.73 ## IUOE LOCAL #49 ## 10953IUOE LOCAL #49APRIL 2026 PAPRIL 2026 PW UNION DUES04/09/2026560.00560.0004/16/2026 ## 10953IUOE LOCAL #49MAY 2026 PW MAY 2026 PW UNION DUES05/06/2026560.00560.0005/12/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 13 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total IUOE LOCAL #49:1,120.001,120.00 ## IUOE LOCAL 49 FRINGE BENEFIT 10965IUOE LOCAL 49 FRINGE BENEFJUNE 2026 PW JUNE 2026 PW UNION INSURA06/01/202626,800.0026,800.0004/30/2026 ## Total IUOE LOCAL 49 FRINGE BENEFIT:26,800.0026,800.00 ## JMG COMMERCIAL CLEANING LLC 11907JMG COMMERCIAL CLEANING APRIL 2026 CICITY HALL CLEANING - APRIL 204/15/20261,250.001,250.0004/23/2026 11907JMG COMMERCIAL CLEANING APRIL 2026 CIPUBLIC BATHROOM - APRIL 20204/15/2026490.00490.0004/23/2026 11907JMG COMMERCIAL CLEANING APRIL 2026 PAPRIL 2026 POLICE/LIBRARY C04/15/20261,150.001,150.0004/23/2026 ## 11907JMG COMMERCIAL CLEANING APRIL 2026 PPW FACILITY - APRIL 202604/15/2026700.00700.0004/23/2026 ## Total JMG COMMERCIAL CLEANING LLC:3,590.003,590.00 ## JOHN J MORGAN COMPANY ## 11939JOHN J MORGAN COMPANY42230WWTP BLOWER REPAIR04/09/20261,900.041,900.0404/16/2026 ## Total JOHN J MORGAN COMPANY:1,900.041,900.04 ## JOHNSON BROTHERS WHOLESALE ## 1500JOHNSON BROTHERS WHOLE1024760LIQUOR04/06/202680.1680.1604/16/2026 ## 1500JOHNSON BROTHERS WHOLE1024760FRT04/06/20261.841.8404/16/2026 ## 1500JOHNSON BROTHERS WHOLE1024790LIQUOR04/06/20262,276.642,276.6404/16/2026 ## 1500JOHNSON BROTHERS WHOLE1024790FRT04/06/202640.4840.4804/16/2026 ## 1500JOHNSON BROTHERS WHOLE1024791WINE04/06/2026319.80319.8004/16/2026 ## 1500JOHNSON BROTHERS WHOLE1024791FRT04/06/202611.0411.0404/16/2026 ## 1500JOHNSON BROTHERS WHOLE1026312LIQUOR04/08/20262,874.012,874.0104/16/2026 ## 1500JOHNSON BROTHERS WHOLE1026312FRT04/08/202642.4742.4704/16/2026 ## 1500JOHNSON BROTHERS WHOLE1026313WINE04/08/20261,039.981,039.9804/16/2026 ## 1500JOHNSON BROTHERS WHOLE1026313FRT04/08/202631.2831.2804/16/2026 ## 1500JOHNSON BROTHERS WHOLE1026314MIX04/08/2026120.00120.0004/16/2026 ## 1500JOHNSON BROTHERS WHOLE1026314FRT04/08/20267.367.3604/16/2026 ## 1500JOHNSON BROTHERS WHOLE1026315LIQUOR04/08/20265,286.885,286.8804/16/2026 ## 1500JOHNSON BROTHERS WHOLE1026315FRT04/08/202666.2466.2404/16/2026 ## 1500JOHNSON BROTHERS WHOLE10269316LIQUOR04/08/20262,889.752,889.7504/16/2026 ## 1500JOHNSON BROTHERS WHOLE10269316FRT04/08/202621.7821.7804/16/2026 ## 1500JOHNSON BROTHERS WHOLE1030939LIQUOR04/15/20261,533.451,533.4504/23/2026 ## 1500JOHNSON BROTHERS WHOLE1030939FRT04/15/202619.0019.0004/23/2026 ## 1500JOHNSON BROTHERS WHOLE1030940LIQUOR04/15/20262,189.062,189.0604/23/2026 ## 1500JOHNSON BROTHERS WHOLE1030940FRT04/15/202631.0431.0404/23/2026 ## 1500JOHNSON BROTHERS WHOLE1030941WINE04/15/20261,481.891,481.8904/23/2026 ## 1500JOHNSON BROTHERS WHOLE1030941FRT04/15/202651.3051.3004/23/2026 ## 1500JOHNSON BROTHERS WHOLE1030942MIX04/15/202696.0096.0004/23/2026 ## 1500JOHNSON BROTHERS WHOLE1030942FRT04/15/20265.705.7004/23/2026 ## 1500JOHNSON BROTHERS WHOLE1030943LIQUOR04/15/2026126.00126.0004/23/2026 ## 1500JOHNSON BROTHERS WHOLE1030943FRT04/15/20263.483.4804/23/2026 ## 1500JOHNSON BROTHERS WHOLE1035510LIQUOR04/22/2026761.73761.7304/23/2026 ## 1500JOHNSON BROTHERS WHOLE1035510FRT04/22/202617.2617.2604/23/2026 ## 1500JOHNSON BROTHERS WHOLE1035511WINE04/22/20261,413.611,413.6104/23/2026 ## 1500JOHNSON BROTHERS WHOLE1035511FRT04/22/202634.2034.2004/23/2026 ## 1500JOHNSON BROTHERS WHOLE1035512LIQUOR04/22/20261,199.401,199.4004/23/2026 ## 1500JOHNSON BROTHERS WHOLE1035512FRT04/22/202615.2015.2004/23/2026 ## 1500JOHNSON BROTHERS WHOLE1038662LIQUOR04/27/20262,505.122,505.1204/30/2026 ## 1500JOHNSON BROTHERS WHOLE1038662FRT04/27/202647.5047.5004/30/2026 ## 1500JOHNSON BROTHERS WHOLE1038663WINE04/27/202692.5292.5204/30/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 14 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 1500JOHNSON BROTHERS WHOLE1038663FRT04/27/20261.901.9004/30/2026 ## 1500JOHNSON BROTHERS WHOLE1040555LIQUOR04/29/202610,122.5310,122.5304/30/2026 ## 1500JOHNSON BROTHERS WHOLE1040555FRT04/29/2026163.88163.8804/30/2026 ## 1500JOHNSON BROTHERS WHOLE1040556WINE04/29/20263,448.923,448.9204/30/2026 ## 1500JOHNSON BROTHERS WHOLE1040556FRT04/29/202681.7081.7004/30/2026 ## 1500JOHNSON BROTHERS WHOLE1040557MIX04/29/202674.0074.0004/30/2026 ## 1500JOHNSON BROTHERS WHOLE1040557FRT04/29/20263.803.8004/30/2026 ## 1500JOHNSON BROTHERS WHOLE1040558LIQUOR04/29/202610,541.6410,541.6404/30/2026 ## 1500JOHNSON BROTHERS WHOLE1040558FRT04/29/2026142.50142.5004/30/2026 ## 1500JOHNSON BROTHERS WHOLE1042812LIQUOR04/30/20265,733.255,733.2505/08/2026 ## 1500JOHNSON BROTHERS WHOLE1042812FRT04/30/202648.4548.4505/08/2026 ## 1500JOHNSON BROTHERS WHOLE1044285LIQUOR05/01/202668.6468.6405/08/2026 ## 1500JOHNSON BROTHERS WHOLE1044285FRT05/01/20261.901.9005/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045516LIQUOR05/05/2026107.88107.8805/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045516FRT05/05/20261.901.9005/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045517WINE05/05/202650.1650.1605/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045517FRT05/05/20261.901.9005/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045518LIQUOR05/05/2026116.34116.3405/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045518FRT05/05/20261.901.9005/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045997LIQUOR05/06/20262,267.002,267.0005/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045997FRT05/06/202628.5028.5005/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045998LIQUOR05/06/20264,440.104,440.1005/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045998FRT05/06/202691.2091.2005/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045999WINE05/06/20262,359.752,359.7505/08/2026 ## 1500JOHNSON BROTHERS WHOLE1045999FRT05/06/202664.1464.1405/08/2026 ## 1500JOHNSON BROTHERS WHOLE1046000LIQUOR05/06/2026397.05397.0505/08/2026 ## 1500JOHNSON BROTHERS WHOLE1046000FRT05/06/20267.607.6005/08/2026 ## 1500JOHNSON BROTHERS WHOLE178253LIQUOR04/01/202623.40-23.40-04/16/2026 ## 1500JOHNSON BROTHERS WHOLE178254WINE04/01/202611.25-11.25-04/16/2026 ## 1500JOHNSON BROTHERS WHOLE178479LIQUOR04/02/202623.76-23.76-04/16/2026 ## 1500JOHNSON BROTHERS WHOLE181405LIQUOR04/28/2026170.18-170.18-05/08/2026 ## Total JOHNSON BROTHERS WHOLESALE:66,873.1166,873.11 ## JOHNSON CONTROLS SECURITY SOLUTIONS ## 10982JOHNSON CONTROLS SECURI42280232COMPOST CARDS04/01/20262,649.552,649.5505/08/2026 ## 10982JOHNSON CONTROLS SECURI42337169COMPOST GATE SECURITY MA04/11/2026410.48410.4804/16/2026 ## 10982JOHNSON CONTROLS SECURI42358478COMPOST CARDS04/21/20261,766.371,766.3704/30/2026 ## Total JOHNSON CONTROLS SECURITY SOLUTIONS:4,826.404,826.40 ## KIMBALL MIDWEST ## 11913KIMBALL MIDWEST104340132SHOP SUPPLIES04/03/2026999.26999.2604/16/2026 ## 11913KIMBALL MIDWEST104379900SHOP SUPPLIES04/16/2026930.70930.7004/23/2026 ## 11913KIMBALL MIDWEST104397433SHOP SUPPLIES04/22/2026473.02473.0204/30/2026 ## 11913KIMBALL MIDWEST104397433GLOVES/EAR PLUGS04/22/2026103.95103.9504/30/2026 ## 11913KIMBALL MIDWEST104397433GLOVES/EAR PLUGS04/22/2026103.95103.9504/30/2026 ## 11913KIMBALL MIDWEST104403384SHOP MATERIALS - SUPPLIES04/23/2026589.48589.4804/30/2026 ## 11913KIMBALL MIDWEST104420664SHOP SUPPLIES04/29/2026141.75141.7505/08/2026 ## Total KIMBALL MIDWEST:3,342.113,342.11 ## KNIFE RIVER - ST CLOUD ## 10620KNIFE RIVER - ST CLOUD82858LIFT STATION REPAIRS04/16/20261,362.001,362.0004/30/2026 ## 10620KNIFE RIVER - ST CLOUD82908LIFT STATION REPAIRS04/16/20261,362.00-1,362.00-05/08/2026 ## 10620KNIFE RIVER - ST CLOUD82909LIFT STATION REPAIRS04/16/20261,410.001,410.0005/08/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 15 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total KNIFE RIVER - ST CLOUD:1,410.001,410.00 ## KOLLER, JOHN ## 11860KOLLER, JOHNREIMBURSEMREIMBURSEMENT FOR DOT ST04/13/202620.4320.4304/23/2026 ## Total KOLLER, JOHN:20.4320.43 ## KWIK TRIP - CREDIT DEPT ## 10888KWIK TRIP - CREDIT DEPTAPRIL 2026 INPOLICE FUEL04/30/20264,703.964,703.9605/08/2026 ## 10888KWIK TRIP - CREDIT DEPTAPRIL 2026 INSTREET FUEL04/30/20262,871.432,871.4305/08/2026 ## 10888KWIK TRIP - CREDIT DEPTAPRIL 2026 INFLEET FUEL04/30/2026237.46237.4605/08/2026 ## 10888KWIK TRIP - CREDIT DEPTAPRIL 2026 INWATER FUEL04/30/20261,226.591,226.5905/08/2026 ## 10888KWIK TRIP - CREDIT DEPTAPRIL 2026 INWASTEWATER FUEL04/30/20261,226.591,226.5905/08/2026 ## Total KWIK TRIP - CREDIT DEPT:10,266.0310,266.03 ## LANDFORM PROFESSIONAL SERVICES LLC ## 10425LANDFORM PROFESSIONAL SE37744MTL ESCROW03/31/202694.0094.0004/16/2026 ## 10425LANDFORM PROFESSIONAL SE37745AUTOZONE03/31/20261,017.501,017.5004/16/2026 ## 10425LANDFORM PROFESSIONAL SE37745PRARIE MEADOWS 5TH - PP & 03/31/2026469.50469.5004/16/2026 ## 10425LANDFORM PROFESSIONAL SE37745SHORES OF ELK RIVER CONC03/31/20261,516.751,516.7504/16/2026 ## 10425LANDFORM PROFESSIONAL SE37746SHORELAND ORDINANCE - MA04/07/20264,269.754,269.7504/23/2026 ## 10425LANDFORM PROFESSIONAL SE3774718991 EARL ROAD - COMBO/VA03/31/2026313.00313.0004/16/2026 ## 10425LANDFORM PROFESSIONAL SE37747INDUSTRIAL ANNEXATION - EA03/31/2026861.25861.2504/16/2026 ## 10425LANDFORM PROFESSIONAL SE37747ANNUAL ORDINANCE UPDATE03/31/20263,887.503,887.5004/16/2026 ## 10425LANDFORM PROFESSIONAL SE37747CONSULTANT CITY BUSINESS03/31/20261,128.001,128.0004/16/2026 ## 10425LANDFORM PROFESSIONAL SE37837PRAIRIE ROSE PP04/30/202694.0094.0005/12/2026 ## 10425LANDFORM PROFESSIONAL SE37838MTL CONCEPT & EAW04/30/202694.0094.0005/12/2026 ## 10425LANDFORM PROFESSIONAL SE37839PRARIE MEADOWS 5TH - PP & 04/30/2026376.00376.0005/12/2026 ## 10425LANDFORM PROFESSIONAL SE37839SHORES OF ELK RIVER CONC04/30/20261,165.501,165.5005/12/2026 ## 10425LANDFORM PROFESSIONAL SE37839BENZINGER CAR CONDOS 2 - F04/30/2026564.00564.0005/12/2026 ## 10425LANDFORM PROFESSIONAL SE37839AUTOZONE 2ND FINAL PLAT04/30/2026995.00995.0005/12/2026 ## 10425LANDFORM PROFESSIONAL SE37840SHORELAND ORDINANCE REVI04/30/20264,558.254,558.2505/12/2026 ## 10425LANDFORM PROFESSIONAL SE37841PREUSSE LAKE PRESERVE PU04/30/202647.0047.0005/12/2026 ## 10425LANDFORM PROFESSIONAL SE37841TIMBER TRIALS CONCEPT PLA04/30/202647.0047.0005/12/2026 ## 10425LANDFORM PROFESSIONAL SE3784118991 EARL ROAD - LOT COMBI04/30/2026612.25612.2505/12/2026 ## 10425LANDFORM PROFESSIONAL SE37841INDUSTRIAL ANNEXATION - EA04/30/2026624.25624.2505/12/2026 ## 10425LANDFORM PROFESSIONAL SE37841ANNUAL ORDINANCE UPDATE04/30/20262,437.252,437.2505/12/2026 ## 10425LANDFORM PROFESSIONAL SE37841PC MEETING/COUNCIL MEETIN04/30/2026658.00658.0005/12/2026 ## 10425LANDFORM PROFESSIONAL SE37841CONSULTANT CITY BUSINESS04/30/20262,499.002,499.0005/12/2026 ## Total LANDFORM PROFESSIONAL SERVICES LLC:28,328.7528,328.75 ## LAW ENFORCEMENT LABOR SERVICE ## 5096LAW ENFORCEMENT LABOR SMAY 2026 POLPOLICE UNION DUES - MAY 20205/04/2026803.00803.0005/08/2026 ## Total LAW ENFORCEMENT LABOR SERVICE:803.00803.00 ## LETAC USA ## 11924LETAC USA4943POLICE ANNUAL UPDATES SOF05/04/202612,110.0012,110.0005/12/2026 ## Total LETAC USA:12,110.0012,110.00 ## LOCATORS AND SUPPLIES INC ## 10421LOCATORS AND SUPPLIES INC0326363-INMARKING STICKS FOR LOCATE04/17/202668.4368.4304/30/2026 ## 10421LOCATORS AND SUPPLIES INC0326363-INMARKING STICKS FOR LOCATE04/17/202668.4368.4304/30/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 16 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total LOCATORS AND SUPPLIES INC:136.86136.86 ## M&M EXPRESS SALES & SERVICE ## 10567M&M EXPRESS SALES & SERVI616146HOSES04/30/202614.5114.5105/08/2026 ## 10567M&M EXPRESS SALES & SERVI616710PARK EQUIPMENT PARTS04/30/2026100.68100.6805/08/2026 ## 10567M&M EXPRESS SALES & SERVI616711PARK EQUPMENT PARTS04/30/2026100.68100.6805/08/2026 ## 10567M&M EXPRESS SALES & SERVI619938PARK EQUPMENT PARTS04/30/2026130.60130.6005/08/2026 ## 10567M&M EXPRESS SALES & SERVI621714LAWN MOWER PARTS04/30/2026146.27146.2705/08/2026 ## 10567M&M EXPRESS SALES & SERVI621714TIRES04/30/20261,271.961,271.9605/08/2026 ## 10567M&M EXPRESS SALES & SERVI626307CHAINSAW SHEETH - PARKS04/29/20266.356.3504/30/2026 ## 10567M&M EXPRESS SALES & SERVI628824BACKPACK BLOWER - PARKS05/07/2026649.99649.9905/12/2026 10567M&M EXPRESS SALES & SERVIACCT STMT DOVERPAYMENT ON INVOICE 5604/30/2026497.12-497.12-05/08/2026 ## 10567M&M EXPRESS SALES & SERVIACCT STMT DOVERPAYMENT ON INVOICE 6004/30/20262.80-2.80-05/08/2026 10567M&M EXPRESS SALES & SERVIACCT STMT DOVERPAYMENT ON INVOICE 6004/30/202614.34-14.34-05/08/2026 10567M&M EXPRESS SALES & SERVIACCT STMT DOVERPAYMENT ON INVOICE 6004/30/202649.81-49.81-05/08/2026 ## 10567M&M EXPRESS SALES & SERVISTATEMENT DINTEREST CHARGED FOR LAT04/30/20265.205.2005/08/2026 ## Total M&M EXPRESS SALES & SERVICE:1,862.171,862.17 ## MARCO TECHNOLOGIES - ECHECK 11850MARCO TECHNOLOGIES - ECH579603424CITY HALL LEASE 04/10-05/1004/07/20261,157.661,157.6605/01/2026 ## 11850MARCO TECHNOLOGIES - ECH579603424PW LEASE 04/10-05/1004/07/2026138.92138.9205/01/2026 ## 11850MARCO TECHNOLOGIES - ECH579603424PW LEASE 04/10-05/1004/07/2026138.92138.9205/01/2026 ## 11850MARCO TECHNOLOGIES - ECH579603424FIRE LEASE 04/10-05/1004/07/202630.0030.0005/01/2026 ## Total MARCO TECHNOLOGIES - ECHECK:1,465.501,465.50 ## MARCO TECHNOLOGIES LLC ## 10965MARCO TECHNOLOGIES LLCINV14639330DEC 2025 ONSITE IT PREVIOUS04/08/20261.691.6904/16/2026 10965MARCO TECHNOLOGIES LLCINV15139661CLERK DESKTOP - IHF60302MS04/17/20261,490.001,490.0004/23/2026 ## 10965MARCO TECHNOLOGIES LLCINV15139661CLERKS LAPTOP - UH86114G404/17/20261,210.001,210.0004/23/2026 ## 10965MARCO TECHNOLOGIES LLCINV15139976MANAGED IT04/17/20267,695.007,695.0004/23/2026 ## 10965MARCO TECHNOLOGIES LLCINV15139976ARTIC WOLF SOFTWARE04/17/2026907.16907.1604/23/2026 ## 10965MARCO TECHNOLOGIES LLCINV15139976VEEAM LICENSING 04/17/2026340.00340.0004/23/2026 ## 10965MARCO TECHNOLOGIES LLCINV15140601HP CARE PACK - CLERKS COM04/17/2026175.00175.0004/23/2026 ## 10965MARCO TECHNOLOGIES LLCINV15165658M365 MARCH 202604/23/202675.6075.6004/30/2026 ## 10965MARCO TECHNOLOGIES LLCINV15165719AZURE - MARCH 202604/23/202655.6555.6504/30/2026 ## 10965MARCO TECHNOLOGIES LLCINV15165720M365 MARCH 2026 39/404/23/2026891.60891.6004/30/2026 ## Total MARCO TECHNOLOGIES LLC:12,841.7012,841.70 ## MARTIN, COURTNEY ## 11927MARTIN, COURTNEYAPRIL 2026 FAEBT TOKENS 04/27/20265.005.0004/30/2026 ## 11927MARTIN, COURTNEYAPRIL 2026 FAPROMOTION TOKENS04/27/202613.0013.0004/30/2026 ## Total MARTIN, COURTNEY:18.0018.00 ## MAVERICK BEVERAGE COMPANY MINNESOTA ## 11903MAVERICK BEVERAGE COMPAINV1730681LIQUOR04/23/20261,267.001,267.0004/30/2026 ## 11903MAVERICK BEVERAGE COMPAINV1730681FREIGHT04/23/202645.5045.5004/30/2026 ## Total MAVERICK BEVERAGE COMPANY MINNESOTA:1,312.501,312.50 ## MCI A VERIZON COMPANY ## 11939MCI A VERIZON COMPANY409151433WINDSTREAM PHONE ISSUES04/14/20266.906.9004/30/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 17 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total MCI A VERIZON COMPANY:6.906.90 ## MEGA BEER LLC ## 11869MEGA BEER LLCIN-39115BEER04/22/202698.2598.2504/23/2026 ## 11869MEGA BEER LLCIN-39115THC04/22/2026132.00132.0004/23/2026 ## 11869MEGA BEER LLCIN-40248BEER05/07/202645.4345.4305/12/2026 ## Total MEGA BEER LLC:275.68275.68 ## MENARD, INC. ## 10828MENARD, INC.34784SHOVEL04/09/202619.9619.9604/16/2026 ## 10828MENARD, INC.34784IRRIGATION SOLAR LIGHTS04/09/202671.7371.7304/16/2026 ## 10828MENARD, INC.35547WW REPAIRS04/22/202688.8688.8604/30/2026 ## 10828MENARD, INC.35971WATER SUPPLIES04/29/2026200.93200.9305/08/2026 ## Total MENARD, INC.:381.48381.48 ## MERWIN, JACK ## 11939MERWIN, JACKAPRIL 2026 FACC TOKENS04/27/202625.0025.0004/30/2026 ## 11939MERWIN, JACKAPRIL 2026 FAPROMOTION TOKENS04/27/20266.006.0004/30/2026 ## Total MERWIN, JACK:31.0031.00 ## MIDWAY IRON INC. ## 6899MIDWAY IRON INC.632245DOCK REPAIRS04/29/20261,319.041,319.0405/08/2026 ## Total MIDWAY IRON INC.:1,319.041,319.04 ## MISC REFUNDS TO CUSTOMERS ## 11937MISC REFUNDS TO CUSTOMERREFUND OVEREFUNDING PAYMENT FOR SID05/11/202650.0050.0005/12/2026 ## Total MISC REFUNDS TO CUSTOMERS:50.0050.00 ## MN DEPT OF REVENUE (E-CHECKS) ## 2559MN DEPT OF REVENUE (E-CHEMARCH 2026 GENERAL FUND 3/202604/09/202664.0064.0004/16/2026 ## 2559MN DEPT OF REVENUE (E-CHEMARCH 2026 LIQUOR TAX 03/202604/09/202638,809.0038,809.0004/16/2026 ## 2559MN DEPT OF REVENUE (E-CHEMARCH 2026 WATER FUND 03/202604/09/20261,121.001,121.0004/16/2026 ## 2559MN DEPT OF REVENUE (E-CHEMARCH 2026 FARMERS MARKET 3/2604/09/20261.001.0004/16/2026 2559MN DEPT OF REVENUE (E-CHEPR # 8 4.22.26 PR #8 4.22.26 MATTSON LEVY04/22/2026749.13749.1304/20/2026 2559MN DEPT OF REVENUE (E-CHEPR #9 5.6.26 MPR #9 5.06.26 MATTSON LEVY05/06/2026647.20647.2005/08/2026 ## Total MN DEPT OF REVENUE (E-CHECKS):41,391.3341,391.33 ## MN NCPERS LIFE ## 10359MN NCPERS LIFE342600052026MAY 2026 PREMIUM04/01/2026112.00112.0004/23/2026 ## 10359MN NCPERS LIFE342600062026JUNE 2026 PREMIUMS06/01/2026112.00112.0005/12/2026 ## Total MN NCPERS LIFE:224.00224.00 ## MN UNEMPLOYMENT INSURANCE - ECHECK 11891MN UNEMPLOYMENT INSURANQTR 1 2026 UI QTR 1 2026 UNEMPLOYMENT 03/31/2026350.10350.1004/16/2026 ## Total MN UNEMPLOYMENT INSURANCE - ECHECK:350.10350.10 ## MOORE CIERRA ## 11890MOORE CIERRAAPRIL 2026 FAEBT TOKENS 04/27/20261.001.0004/30/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 18 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 11890MOORE CIERRAAPRIL 2026 FAPROMOTION TOKENS 04/27/20268.008.0004/30/2026 ## Total MOORE CIERRA:9.009.00 ## MORD SHARON ## 11887MORD SHARONAPRIL 2026 FACC TOKENS - APRIL04/27/202620.0020.0004/30/2026 ## 11887MORD SHARONAPRIL 2026 FAPROMOTION TOKENS - APRIL 04/27/202612.0012.0004/30/2026 ## Total MORD SHARON:32.0032.00 ## NAPA AUTO PARTS ## 7454NAPA AUTO PARTS 204621ATV REPAIR04/17/202617.6217.6204/23/2026 Total NAPA AUTO PARTS :17.6217.62 ## NORTH CENTRAL INTERNATIONAL LLC 11925NORTH CENTRAL INTERNATIOX220129512:0#436 WATER PICKUP AIR VALVE 04/21/202657.4157.4104/30/2026 ## Total NORTH CENTRAL INTERNATIONAL LLC:57.4157.41 ## NORTHLAND & COMPANIES ## 11905NORTHLAND & COMPANIESIN112830HOSTED DICTATION SOFTWAR04/07/20261,157.621,157.6204/23/2026 ## Total NORTHLAND & COMPANIES:1,157.621,157.62 ## NORTHLAND OCCUPATIONAL HEALTH ## 11921NORTHLAND OCCUPATIONAL H2578293DOT RANDOM TESTING QTR 1 - 04/16/202655.0055.0004/23/2026 ## 11921NORTHLAND OCCUPATIONAL H2578293DOT RANDOM TESTING QTR 1 - 04/16/202655.0055.0004/23/2026 ## 11921NORTHLAND OCCUPATIONAL H2578293DOT RANDOM TESTING QTR 1 - 04/16/202655.0055.0004/23/2026 ## 11921NORTHLAND OCCUPATIONAL H2578320DOT RANDOM TESTING QTR 1 - 04/20/202655.0055.0004/23/2026 ## Total NORTHLAND OCCUPATIONAL HEALTH:220.00220.00 ## OPTIONS INC ## 7006OPTIONS INC00507611CITY HALL CLEANING - APRIL 204/30/2026199.16199.1605/08/2026 ## Total OPTIONS INC:199.16199.16 ## OREILLY AUTOMOTIVE INC ## 10369OREILLY AUTOMOTIVE INC1532-228227LAWN MOWER PARTS04/02/202646.0446.0404/16/2026 ## 10369OREILLY AUTOMOTIVE INC1532-229060SHOP TOOLS04/07/202691.8791.8704/16/2026 ## 10369OREILLY AUTOMOTIVE INC1532-229232PD BATTERY04/08/2026175.17175.1704/16/2026 ## 10369OREILLY AUTOMOTIVE INC1532-229340CORE RETURNS04/08/2026176.00-176.00-04/16/2026 ## 10369OREILLY AUTOMOTIVE INC1532-230524WWTP DUMP TRUCK #102 REP04/14/202618.0418.0404/23/2026 ## 10369OREILLY AUTOMOTIVE INC1532-230752WWTP PICKUP #517 REPAIR04/15/202663.9363.9304/23/2026 ## 10369OREILLY AUTOMOTIVE INC1532-231814MAIN LIFT GENERATOR BATTE04/20/2026139.18139.1804/23/2026 ## 10369OREILLY AUTOMOTIVE INC1532-231895BATTERY FOR POLICE04/20/2026105.49105.4904/23/2026 ## 10369OREILLY AUTOMOTIVE INC1532-232084#746 STREETS PICKUP04/21/202615.9915.9904/30/2026 ## 10369OREILLY AUTOMOTIVE INC1532-232260PD TAHOE REPAIR04/22/2026349.98349.9804/30/2026 ## 10369OREILLY AUTOMOTIVE INC1532-232566POLICE BRAKE PADS04/23/202659.6059.6004/30/2026 ## 10369OREILLY AUTOMOTIVE INC1532-233522SKIDSTEER WIPER BLADE04/27/20266.996.9904/30/2026 ## 10369OREILLY AUTOMOTIVE INC1532-235111WASTEWATER FLOOR SWEEP05/04/2026892.68892.6805/08/2026 ## Total OREILLY AUTOMOTIVE INC:1,788.961,788.96 ## ORKIN ## 10927ORKIN296162256PEST CONTROL POLICE/LIBRA04/28/2026180.95180.9505/12/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 19 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total ORKIN:180.95180.95 ## OXFORD STREET MERCHANTS ## 11939OXFORD STREET MERCHANTS7562474WINE04/29/2026794.00794.0004/30/2026 ## 11939OXFORD STREET MERCHANTS7562474FREIGHT04/29/202611.7211.7204/30/2026 ## 11939OXFORD STREET MERCHANTS7563374WINE05/06/20261,239.441,239.4405/08/2026 ## 11939OXFORD STREET MERCHANTS7563374FREIGHT05/06/202619.0019.0005/08/2026 ## Total OXFORD STREET MERCHANTS:2,064.162,064.16 ## PARSONS MECHANICAL ## 11939PARSONS MECHANICALINV DATE 4-24AIR CONDITIONER REPAIR AT 04/24/20263,025.003,025.0004/30/2026 ## Total PARSONS MECHANICAL:3,025.003,025.00 ## PATRIOT NEWS MN ## 11075PATRIOT NEWS MN 016126PARKS ADVISORY COMMITTEE 03/28/2026140.00140.0004/16/2026 11075PATRIOT NEWS MN 016253ST2026-01 BID ADVERTISEMEN04/25/2026472.50472.5005/08/2026 ## 11075PATRIOT NEWS MN 016255R5 SHORELAND ORDINANCE A04/18/2026157.50157.5004/30/2026 ## 11075PATRIOT NEWS MN 016256ZONING MAP AMENDMENTS P04/18/2026131.25131.2504/30/2026 ## 11075PATRIOT NEWS MN 0162852026 HOUSEKEEPING ORDINA04/25/202643.7543.7505/08/2026 11075PATRIOT NEWS MN 016292EASEMENT VACATION - 18991 04/25/2026140.00140.0005/08/2026 Total PATRIOT NEWS MN :1,085.001,085.00 ## PAUSTIS WINE COMPANY ## 1095PAUSTIS WINE COMPANY 291845WINE04/09/2026351.00351.0004/16/2026 ## 1095PAUSTIS WINE COMPANY 291845 FRT04/09/20267.507.5004/16/2026 ## 1095PAUSTIS WINE COMPANY 292994WINE04/23/2026707.00707.0004/30/2026 ## 1095PAUSTIS WINE COMPANY 292994 FRT04/23/202615.0015.0004/30/2026 ## 1095PAUSTIS WINE COMPANY 294145WINE05/07/202687.0087.0005/12/2026 ## 1095PAUSTIS WINE COMPANY 294145 FRT05/07/20264.004.0005/12/2026 Total PAUSTIS WINE COMPANY :1,171.501,171.50 ## PETTY CASH ## 7075PETTY CASHAPRIL 2026 PEDMV - WW TABS #42604/21/202621.2521.2504/23/2026 ## 7075PETTY CASHAPRIL 2026 PEDMV - PUBLIC WORKS TABS - #04/21/202621.2521.2504/23/2026 ## 7075PETTY CASHAPRIL 2026 PEDMV - PUBLIC WORKS TABS - #04/21/202621.2521.2504/23/2026 ## Total PETTY CASH:63.7563.75 ## PHILLIPS WINE & SPIRITS ## 7106PHILLIPS WINE & SPIRITS 5153662LIQUOR04/08/2026470.02470.0204/16/2026 ## 7106PHILLIPS WINE & SPIRITS 5153662FREIGHT04/08/20267.367.3604/16/2026 ## 7106PHILLIPS WINE & SPIRITS 5153663WINE04/08/2026367.10367.1004/16/2026 ## 7106PHILLIPS WINE & SPIRITS 5153663FREIGHT04/08/202612.8812.8804/16/2026 ## 7106PHILLIPS WINE & SPIRITS 5153664NA WINE04/08/202644.0044.0004/16/2026 ## 7106PHILLIPS WINE & SPIRITS 5153664MIX04/08/202684.1584.1504/16/2026 ## 7106PHILLIPS WINE & SPIRITS 5153664FREIGHT04/08/20267.367.3604/16/2026 ## 7106PHILLIPS WINE & SPIRITS 5157177LIQUOR04/15/2026759.45759.4504/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5157177FREIGHT04/15/202615.2015.2004/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5157178WINE04/15/20261,019.991,019.9904/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5157178FREIGHT04/15/202636.1036.1004/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5157179MIX04/21/202646.2046.2004/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5157179FREIGHT04/21/20261.901.9004/23/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 20 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 7106PHILLIPS WINE & SPIRITS 5160784LIQUOR04/22/20261,902.741,902.7404/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5160784FREIGHT04/22/202636.1036.1004/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5160785WINE04/22/2026911.20911.2004/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5160785FREIGHT04/22/202634.2034.2004/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5160786MIX04/22/202688.0088.0004/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5160786FREIGHT04/22/20261.901.9004/23/2026 ## 7106PHILLIPS WINE & SPIRITS 5164457LIQUOR04/29/20265,078.625,078.6204/30/2026 ## 7106PHILLIPS WINE & SPIRITS 5164457FREIGHT04/29/202695.0095.0004/30/2026 ## 7106PHILLIPS WINE & SPIRITS 5164458WINE04/29/2026783.85783.8504/30/2026 ## 7106PHILLIPS WINE & SPIRITS 5164458FREIGHT04/29/202630.7230.7204/30/2026 ## 7106PHILLIPS WINE & SPIRITS 5164459MIX04/29/202631.5031.5004/30/2026 ## 7106PHILLIPS WINE & SPIRITS 5164459FREIGHT04/29/20261.901.9004/30/2026 ## 7106PHILLIPS WINE & SPIRITS 5168288LIQUOR05/06/20262,227.702,227.7005/08/2026 ## 7106PHILLIPS WINE & SPIRITS 5168288FREIGHT05/06/202644.1844.1805/08/2026 ## 7106PHILLIPS WINE & SPIRITS 5168289WINE05/06/20262,030.502,030.5005/08/2026 ## 7106PHILLIPS WINE & SPIRITS 5168289FREIGHT05/06/202660.8060.8005/08/2026 ## 7106PHILLIPS WINE & SPIRITS 5168290MIX05/06/2026224.45224.4505/08/2026 ## 7106PHILLIPS WINE & SPIRITS 5168290FREIGHT05/06/20267.607.6005/08/2026 Total PHILLIPS WINE & SPIRITS :16,462.6716,462.67 ## PITNEY BOWES (E-CHECKS) ## 7100PITNEY BOWES (E-CHECKS)MAY 1 2026 PPITNEY BOW POSTAGE 05.1.2605/01/2026250.00250.0005/08/2026 ## Total PITNEY BOWES (E-CHECKS):250.00250.00 ## PLUNKETTS PEST CONTROL 10898PLUNKETTS PEST CONTROL 104869672026 GENERAL PEST CONTROL 04/20/2026231.46231.4604/23/2026 Total PLUNKETTS PEST CONTROL :231.46231.46 ## POPP, MARIE ## 11919POPP, MARIEMILEAGE REICLOSING PIZZA FACTORY-MILE05/07/202662.3562.3505/08/2026 ## 11919POPP, MARIETRAVEL EXPEINTERVIEWS FOR PLANNING T04/16/202681.2081.2004/23/2026 ## Total POPP, MARIE:143.55143.55 ## POSTMASTER 7670POSTMASTER UB PREPAID PPREPAID POSTAGE UB 04/22/20261,000.001,000.0004/23/2026 7670POSTMASTER UB PREPAID PPREPAID POSTAGE UB 04/22/20264,500.004,500.0004/23/2026 7670POSTMASTER UB PREPAID PPREPAID POSTAGE UB 04/22/20264,500.004,500.0004/23/2026 Total POSTMASTER :10,000.0010,000.00 ## PRINCETON RENTAL INC ## 11925PRINCETON RENTAL INC1-581963EQUIPMENT RENTAL04/08/202678.3078.3004/16/2026 ## Total PRINCETON RENTAL INC:78.3078.30 ## PRYES BREWING COMPANY, LLC ## 11919PRYES BREWING COMPANY, LLW-121206BEER04/30/2026168.50168.5005/08/2026 ## Total PRYES BREWING COMPANY, LLC:168.50168.50 ## PSN (E-CHECKS) ## 10903PSN (E-CHECKS)325485PSN FEES - APRIL 202604/30/2026280.43280.4305/08/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 21 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## Total PSN (E-CHECKS):280.43280.43 ## QUADIENT LEASING USA INC ## 11852QUADIENT LEASING USA INCQ2346407JUNE-AUG 2026 LEASE05/01/2026448.56448.5605/12/2026 ## Total QUADIENT LEASING USA INC:448.56448.56 ## QUALITY FLOW SYSTEMS ## 1946QUALITY FLOW SYSTEMS 50945WWTP PUMP REPAIRS04/28/20261,852.201,852.2005/08/2026 Total QUALITY FLOW SYSTEMS :1,852.201,852.20 ## RED BULL DISTRIBUTION CO INC ## 10905RED BULL DISTRIBUTION CO IN2034177706MIX05/08/2026235.40235.4005/12/2026 ## Total RED BULL DISTRIBUTION CO INC:235.40235.40 ## RELIANCE STANDARD LIFE INS CO (ECHECK) 11883RELIANCE STANDARD LIFE INS GL166389 - MALIFE INS PREM ER PORTION05/01/20261,341.491,341.4905/01/2026 11883RELIANCE STANDARD LIFE INS GL166389 - MALIFE INS PREM EE PORTION05/01/2026790.22790.2205/01/2026 11883RELIANCE STANDARD LIFE INS GL166389 - MANEW EE - LIFE INS NOT BILLED05/01/202643.41-43.41-05/01/2026 ## Total RELIANCE STANDARD LIFE INS CO (ECHECK):2,088.302,088.30 ## RM SPECIALTIES LLC 11939RM SPECIALTIES LLCRLF - BIG LAKRLF - PIZZA FACTORY PROJEC04/27/202625,000.0025,000.0004/27/2026 ## Total RM SPECIALTIES LLC:25,000.0025,000.00 ## RUTTEN, SARA ## 11918RUTTEN, SARAAPRIL 2026 FAEBT TOKENS04/27/202615.0015.0004/30/2026 ## 11918RUTTEN, SARAAPRIL 2026 FAPROMOTION TOKENS04/27/202624.0024.0004/30/2026 ## 11918RUTTEN, SARAAPRIL 2026 FAMARKET BUCKS04/27/202610.0010.0004/30/2026 ## Total RUTTEN, SARA:49.0049.00 ## SHERBURNE CO ATTORNEY ## 7300SHERBURNE CO ATTORNEY291MARCH 2026 PROSECUTION F04/07/20261,699.261,699.2604/16/2026 ## Total SHERBURNE CO ATTORNEY:1,699.261,699.26 ## SHERWIN WILLIAMS CO ## 10891SHERWIN WILLIAMS CO124331966104SPRAYER PUMP FOR CROSS W04/08/2026454.05454.0504/16/2026 ## Total SHERWIN WILLIAMS CO:454.05454.05 ## SHORT ELLIOTT HENDRICKSON INC ## 7358SHORT ELLIOTT HENDRICKSO507324MARCH 2026 AWIA ENGINEERI04/16/2026300.00300.0004/23/2026 ## 7358SHORT ELLIOTT HENDRICKSO507324MARCH 2026 AWIA ENGINEERI04/16/2026300.00300.0004/23/2026 ## Total SHORT ELLIOTT HENDRICKSON INC:600.00600.00 ## SHRED RIGHT ## 10870SHRED RIGHT0059797SHRED RIGHT OCT 2025 - CITY 04/27/202642.5342.5304/27/2026 ## 10870SHRED RIGHT0059797SHRED RIGHT OCT 2025 - POLI04/27/202642.5342.5304/27/2026 ## 10870SHRED RIGHT0062282SHRED RIGHT DEC 2025 - CITY 04/27/202621.2621.2604/27/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 22 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 10870SHRED RIGHT0062282SHRED RIGHT DEC 2025 - POLI04/27/202621.2721.2704/27/2026 ## Total SHRED RIGHT:127.59127.59 ## SOUTHERN WINE & SPIRITS OF MN ## 10755SOUTHERN WINE & SPIRITS O2744653LIQUOR04/09/20267,123.517,123.5104/16/2026 ## 10755SOUTHERN WINE & SPIRITS O2744653FREIGHT04/09/202682.2582.2504/16/2026 ## 10755SOUTHERN WINE & SPIRITS O2744654WINE04/09/20261,513.501,513.5004/16/2026 ## 10755SOUTHERN WINE & SPIRITS O2744654FREIGHT04/09/202629.0529.0504/16/2026 ## 10755SOUTHERN WINE & SPIRITS O2744655FREIGHT04/09/20263.153.1504/16/2026 ## 10755SOUTHERN WINE & SPIRITS O2747282LIQUOR04/16/20262,221.842,221.8404/23/2026 ## 10755SOUTHERN WINE & SPIRITS O2747282FREIGHT04/16/202623.3323.3304/23/2026 ## 10755SOUTHERN WINE & SPIRITS O2747283LIQUOR04/16/2026314.98314.9804/23/2026 ## 10755SOUTHERN WINE & SPIRITS O2747283FRT04/16/20261.401.4004/23/2026 ## 10755SOUTHERN WINE & SPIRITS O2747284WINE04/16/20262,262.602,262.6004/23/2026 ## 10755SOUTHERN WINE & SPIRITS O2747284FREIGHT04/16/202638.2738.2704/23/2026 ## 10755SOUTHERN WINE & SPIRITS O2749944FREIGHT04/23/20261.401.4004/30/2026 ## 10755SOUTHERN WINE & SPIRITS O2749945FREIGHT04/23/20262.802.8004/30/2026 ## 10755SOUTHERN WINE & SPIRITS O2749946LIQUOR04/23/20265,061.385,061.3804/30/2026 ## 10755SOUTHERN WINE & SPIRITS O2749946FREIGHT04/23/202658.8058.8004/30/2026 ## 10755SOUTHERN WINE & SPIRITS O2749947WINE04/23/20261,026.011,026.0104/30/2026 ## 10755SOUTHERN WINE & SPIRITS O2749947FREIGHT04/23/202625.4325.4304/30/2026 ## 10755SOUTHERN WINE & SPIRITS O2749948FREIGHT04/23/20261.401.4004/30/2026 ## 10755SOUTHERN WINE & SPIRITS O2752549LIQUOR04/30/20265,879.745,879.7405/08/2026 ## 10755SOUTHERN WINE & SPIRITS O2752549FREIGHT04/30/202677.8277.8205/08/2026 ## 10755SOUTHERN WINE & SPIRITS O2752550WINE04/30/20261,504.651,504.6505/08/2026 ## 10755SOUTHERN WINE & SPIRITS O2752550FREIGHT04/30/202631.6231.6205/08/2026 ## 10755SOUTHERN WINE & SPIRITS O2755336LIQUOR05/07/20267,338.507,338.5005/12/2026 ## 10755SOUTHERN WINE & SPIRITS O2755336FREIGHT05/07/202692.8892.8805/12/2026 ## 10755SOUTHERN WINE & SPIRITS O2755337WINE05/07/20262,060.542,060.5405/12/2026 ## 10755SOUTHERN WINE & SPIRITS O2755337FREIGHT05/07/202654.1354.1305/12/2026 ## 10755SOUTHERN WINE & SPIRITS O2755338FREIGHT05/07/20262.802.8005/12/2026 ## 10755SOUTHERN WINE & SPIRITS O2755340FREIGHT05/07/20261.401.4005/12/2026 ## 10755SOUTHERN WINE & SPIRITS O5139294LIQUOR04/30/2026450.00450.0005/12/2026 ## 10755SOUTHERN WINE & SPIRITS O5139294FREIGHT04/30/20261.401.4005/12/2026 ## 10755SOUTHERN WINE & SPIRITS O5139295LIQUOR04/30/2026216.24216.2405/12/2026 ## 10755SOUTHERN WINE & SPIRITS O5139295FREIGHT04/30/20262.802.8005/12/2026 ## Total SOUTHERN WINE & SPIRITS OF MN:37,505.6237,505.62 ## STAPLES ADVANTAGE ## 10741STAPLES ADVANTAGE7679556628CITY HALL SUPPLIES05/06/202682.5382.5305/08/2026 ## 10741STAPLES ADVANTAGE7679556628CITY HALL SUPPLIES - BUILDIN05/06/202612.7012.7005/08/2026 ## 10741STAPLES ADVANTAGE7679556628CITY HALL SUPPLIES - MAYOR05/06/20266.356.3505/08/2026 ## 10741STAPLES ADVANTAGE7679556628CITY HALL SUPPLIES - PLANNI05/06/20266.356.3505/08/2026 ## 10741STAPLES ADVANTAGE7679556628CITY HALL SUPPLIES - EDA05/06/202612.7012.7005/08/2026 ## 10741STAPLES ADVANTAGE7679556628CITY HALL SUPPLIES - ENGINE05/06/20266.346.3405/08/2026 ## 10741STAPLES ADVANTAGE7915065807CITY HALL SUPPLIES04/23/202691.0391.0304/30/2026 ## 10741STAPLES ADVANTAGE7915065807CITY HALL SUPPLIES - BUILDIN04/23/202614.0014.0004/30/2026 ## 10741STAPLES ADVANTAGE7915065807CITY HALL SUPPLIES - MAYOR04/23/20267.007.0004/30/2026 ## 10741STAPLES ADVANTAGE7915065807CITY HALL SUPPLIES - PLANNI04/23/20267.007.0004/30/2026 ## 10741STAPLES ADVANTAGE7915065807CITY HALL SUPPLIES - EDA04/23/202614.0014.0004/30/2026 ## 10741STAPLES ADVANTAGE7915065807CITY HALL SUPPLIES - ENGINE04/23/20267.007.0004/30/2026 ## Total STAPLES ADVANTAGE:267.00267.00 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 23 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## STEPP MANUFACTURING CO INC ## 10388STEPP MANUFACTURING CO I068189POTHOLE TRAILER #119 REPAI04/08/2026339.04339.0404/16/2026 ## Total STEPP MANUFACTURING CO INC :339.04339.04 ## STOLTZ, GARY ## 11926STOLTZ, GARYMMBA CONF T2026 MMBA CONFERENCE MIL04/21/2026317.55317.5504/23/2026 ## Total STOLTZ, GARY:317.55317.55 ## STREICHERS ## 4550STREICHERSI825904NEW HIRE UNIFORM - HARRIS05/07/202623.9823.9805/08/2026 ## 4550STREICHERSI825906NEW HIRE UNIFORM - HARRIS05/07/2026104.99104.9905/08/2026 ## Total STREICHERS:128.97128.97 ## STYLE CATERING ## 11079STYLE CATERINGMAY 20, 2026 2026 CITIZEN OF THE YEAR RE04/30/202696.3296.3205/08/2026 ## Total STYLE CATERING:96.3296.32 ## SUNBELT RENTALS INC ## 11884SUNBELT RENTALS INC183264952-00SKID STEER BREAKER - PARK 05/01/2026330.89330.8905/12/2026 ## Total SUNBELT RENTALS INC:330.89330.89 ## THE AMERICAN BOTTLING COMPANY ## 10988THE AMERICAN BOTTLING CO4851509172MIX04/28/2026301.00301.0004/30/2026 ## Total THE AMERICAN BOTTLING COMPANY:301.00301.00 ## TOSHIBA FINANCIAL SERVICES - E CHECK ## 11922TOSHIBA FINANCIAL SERVICES 580244655MAY 2026 LEASE05/13/2026130.96130.9605/01/2026 ## 11922TOSHIBA FINANCIAL SERVICES 580244655MAY 2026 SURCHARGE05/13/202624.4724.4705/01/2026 ## Total TOSHIBA FINANCIAL SERVICES - E CHECK:155.43155.43 ## TOTAL CONTROL SYSTEMS INC ## 10930TOTAL CONTROL SYSTEMS IN12074WWTP CRADLEPOINT QTR 104/06/2026135.00135.0004/16/2026 ## 10930TOTAL CONTROL SYSTEMS IN12074WTP CRADLEPOINT QTR 104/06/2026135.00135.0004/16/2026 ## 10930TOTAL CONTROL SYSTEMS IN12074WTP BACKWASH PUMP REPAIR04/06/2026932.40932.4004/16/2026 ## TOTAL CONTROL SYSTEMS INC:1,202.401,202.40 ## URBAN GROWLER BREWING CO. ## 11934URBAN GROWLER BREWING CE-42854KEG DEPOSIT04/24/202650.0050.0004/30/2026 ## 11934URBAN GROWLER BREWING CE-42854BEER04/24/2026247.50247.5004/30/2026 ## 11934URBAN GROWLER BREWING CE-42854THC04/24/2026134.00134.0004/30/2026 ## Total URBAN GROWLER BREWING CO.:431.50431.50 ## US BANK (E-CHECKS) ## 10527US BANK (E-CHECKS)APRIL 13, 202WASTEWATER SUPPLIES/SCOT04/13/20265.995.9904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/CHAZ04/13/202672.2572.2504/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/CHAZ04/13/2026159.37159.3704/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/CHAZ04/13/202624.6824.6804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202EYE WASH SOLUTION/DAN04/13/202665.0365.0304/16/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 24 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 10527US BANK (E-CHECKS)APRIL 13, 202WATER SUPPLIES/DAN04/13/202673.5973.5904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUSES/DAN04/13/2026285.60285.6004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WATER SUPPLIES/DAN04/13/2026395.97395.9704/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WWTP SUPPLIES/DAN04/13/202661.5561.5504/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WATER TESTING EQUIP/DAN04/13/20261,154.471,154.4704/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202REPAIR PARTS/DAN04/13/2026136.39136.3904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202MONTHLY ADOBE/DEB04/13/2026395.04395.0404/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FINANCE SUPPLIES/DEB04/13/202624.3224.3204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202PLOTTER INK FOR LAYNE/DEB04/13/2026154.95154.9504/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202CITY HALL SUPPLIES/DEB04/13/202625.7925.7904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202COMPUTER CASE FOR CORRI04/13/202623.7023.7004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202UNIT #729 PARTS/DEB04/13/202665.4965.4904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202TONER FOR SANDY/DEB04/13/2026195.49195.4904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202DOCKING STATION MONITOR S04/13/2026380.68380.6804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202PARTS FOR UNIT #729/DEB04/13/2026332.49332.4904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202UNIT #729 PARTS/DEB04/13/2026244.14244.1404/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SMALL EQUIPMENT04/13/202637.9637.9604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/20264.164.1604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/20264.164.1604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/20268.328.3204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/20268.328.3204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/20264.154.1504/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202ADMIN SUPPLIES04/13/202654.0554.0504/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 2023 HOLE PUNCH FOR PW/DEB04/13/202632.3332.3304/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/20264.544.5404/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/20264.544.5404/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/20269.089.0804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/20269.089.0804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/20264.554.5504/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202ADMIN SUPPLIES04/13/202659.0359.0304/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202MONITORS FOR GINA/DEB04/13/2026348.98348.9804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202MCFOA CONFERENCE HOTEL/04/13/2026443.22443.2204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FARMERS MKT AD/DEB04/13/202622.5322.5304/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WATER SUPPLIES/ERIC04/13/202629.9929.9904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/BAUTCH04/13/202680.6380.6304/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202HOSE FOR SHOP/BAUTCH04/13/202611.1611.1604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202LIQ STORE SUPPLIES/GARY04/13/20269.659.6504/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202LIMES/STOLTZ04/13/20266.326.3204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202LIMES/STOLTZ04/13/20267.907.9004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202LIMES/STOLTZ04/13/20269.489.4804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202LIQ STORE SUPPLIES/GARY04/13/202616.1116.1104/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202EXPO CANDY/GINA04/13/202678.0778.0704/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202MCFOA CONFERENCE HOTEL/04/13/2026443.22443.2204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202LIQ STORE SUPPLIES/GREG04/13/2026114.89114.8904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202POP/MIX/GREG04/13/202613.5913.5904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202INK CARTRIDGES/GREG04/13/2026511.89511.8904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202LIQ STORE SUPPLIES/GREG04/13/202619.4819.4804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SHELF LABELS/GREG04/13/202661.2961.2904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202LIMES/GREG04/13/20267.907.9004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FEB NCR CC FEES/GREG04/13/2026199.10199.1004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202LOYALTY CARDS/GREG04/13/2026792.22792.2204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202POP/MIX/GREG04/13/202651.0051.0004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FREIGHT/GREG04/13/202620.0020.0004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202REAL ESTATE CONFERENCE/H04/13/2026131.45131.4504/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202CITY DAY PARKING/HANNA04/13/202632.9632.9604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202REMARKABLE/HANNA04/13/20262.992.9904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WWTP REPAIR PARTS FOR EQ04/13/202641.4741.4704/16/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 25 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 10527US BANK (E-CHECKS)APRIL 13, 202SHOP SUPPLIES/KOLLER04/13/202634.3234.3204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WATER TRUCK REPAIR/KOLLE04/13/202622.9322.9304/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202GRINDER FOR SHOP/KOLLER04/13/2026178.90178.9004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202ENGINEERING EQUIPMENT/LA04/13/2026452.58452.5804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202MCFOA CONFERENCE HOTEL/04/13/2026443.22443.2204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202MARKETING UMBRELLAS/MARI04/13/20261,489.841,489.8404/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202DEVELOPMENT MTG SUPPLIES04/13/202617.2017.2004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202MONTHLY REMARKABLE/MARI04/13/20263.213.2104/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202POLICE MONTHLY ADOBE/PRIG04/13/202621.4621.4604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202MONTHLY ARLO/PRIGGE04/13/202619.9919.9904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WASTEWATER SUPPLIES/SCOT04/13/20267.497.4904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WELL #3 SUPPLIES/PHIL04/13/202644.2844.2804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202JETTER TRAILER/PHIL04/13/20265.165.1604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WATER SUPPLIES/PHIL04/13/202636.1636.1604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202LAKESIDE PARK BATHROOM/B04/13/2026573.10573.1004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/BADER04/13/202666.3366.3304/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/BADER04/13/202659.6359.6304/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/BADER04/13/202695.4495.4404/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/BADER04/13/2026103.34103.3404/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/BADER04/13/202670.1270.1204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202STREETS FUEL/BADER04/13/202630.8230.8204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202STREETS TOOLS/BADER04/13/202622.5722.5704/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/BRANDT04/13/2026130.54130.5404/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/BRANDT04/13/202627.2627.2604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FUEL/BRANDT04/13/202671.9471.9404/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202CRACK FILLER FUEL/BRANDT04/13/202677.7977.7904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FACE SHIELDS/BRANDT04/13/202670.3670.3604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202POLICE BATHROOM/SCOTT04/13/202637.9737.9704/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WATER SUPPLIES/SCOTT04/13/20265.585.5804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WW REPAIR SUPPLIES/SCOTT04/13/202622.2622.2604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202WASTEWATER SUPPLIES/SCOT04/13/202610.7810.7804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202HOSE REPAIR/SCOTT04/13/20261,737.541,737.5404/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202MONTHLY ADOBE/REEK04/13/202621.4621.4604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202BCA DEATH & MISSING PERSO04/13/2026300.66300.6604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202POLICE POSTAGE/REEK04/13/20267.307.3004/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202FLASH DRIVE - TINA04/13/2026254.55254.5504/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202CAR CLEANING WIPES/TINA04/13/202643.5243.5204/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202USB CABLE/TINA04/13/202630.9930.9904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202SUPPLIES04/13/2026216.97216.9704/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202RESERVES/CAPTAINS CAKE/TI04/13/202685.7885.7804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202POLICE POSTAGE/TINA04/13/202610.4810.4804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202POLICE POSTAGE/TINA04/13/202610.4810.4804/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202POLICE POSTAGE/TINA04/13/20262.172.1704/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202POLICE EXTRA STORAGE/KUC04/13/202621.4621.4604/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202POLICE EXTRA STORAGE/KUC04/13/2026.99.9904/16/2026 ## 10527US BANK (E-CHECKS)APRIL 13, 202REEK FORENSIC INTERVIEW T04/13/20261,442.391,442.3904/16/2026 ## 10527US BANK (E-CHECKS)FARMERS MKFARMERS MKT APRIL 202604/30/202628.3228.3205/08/2026 ## 10527US BANK (E-CHECKS)PARKING BOXPARKING BOXX APRIL 202604/30/202633.8033.8005/08/2026 ## Total US BANK (E-CHECKS):16,530.1716,530.17 ## UTILITY CONSULTANTS ## 3896UTILITY CONSULTANTS127580WWTP TESTING MARCH & APRI05/01/20261,467.521,467.5205/08/2026 ## Total UTILITY CONSULTANTS:1,467.521,467.52 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 26 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## VERIZON WIRELESS ## 10463VERIZON WIRELESS6139994248CODES INSPECTOR CELL 763-803/31/202638.3938.3904/16/2026 ## 10463VERIZON WIRELESS6139994248PLANNER CELL PHONE 612-29703/31/202638.3938.3904/16/2026 ## 10463VERIZON WIRELESS6139994248COMM DEV DIR CELL 763-402-103/31/202638.3938.3904/16/2026 ## 10463VERIZON WIRELESS6139994248BUILDING OFFICIAL CELL 763-403/31/202638.3938.3904/16/2026 ## 10463VERIZON WIRELESS6139994248BUILDING OFFICIAL IPAD 612-803/31/202640.0140.0104/16/2026 ## 10463VERIZON WIRELESS6139994248PW IPADS03/31/2026240.06240.0604/16/2026 ## 10463VERIZON WIRELESS6139994248PW IPAD03/31/202680.0280.0204/16/2026 ## 10463VERIZON WIRELESS6139994248PW IPAD03/31/2026240.06240.0604/16/2026 ## 10463VERIZON WIRELESS6139994248POLICE PHONES03/31/20261,412.701,412.7004/16/2026 ## 10463VERIZON WIRELESS6139994248PETERSON HOT SPOT 763-264-03/31/202640.0140.0104/16/2026 ## 10463VERIZON WIRELESS6139994248RECREATION CORD CELL PHO03/31/202638.3938.3904/16/2026 ## 10463VERIZON WIRELESS6139994248WW ON CALL 763-238-826003/31/202638.3938.3904/16/2026 ## 10463VERIZON WIRELESS6139994248DAN NEW PHONE 612-528-110203/31/202619.2019.2004/16/2026 ## 10463VERIZON WIRELESS6139994248WW IPADS03/31/2026120.03120.0304/16/2026 ## 10463VERIZON WIRELESS6139994248LOCATES HOT SPOT - 763-260-03/31/202620.0120.0104/16/2026 ## 10463VERIZON WIRELESS6139994248LOCATES HOT SPOT - 763-260-03/31/202620.0020.0004/16/2026 ## 10463VERIZON WIRELESS6139994248WW IPADS03/31/2026120.03120.0304/16/2026 ## 10463VERIZON WIRELESS6139994248DAN NEW PHONE 612-528-110203/31/202619.1919.1904/16/2026 ## 10463VERIZON WIRELESS6139994248WASTE WATER TREATMENT 6103/31/202640.0140.0104/16/2026 ## 10463VERIZON WIRELESS6139994248ASST MGR - LIQUOR 763-353-203/31/202638.3938.3904/16/2026 ## 10463VERIZON WIRELESS6139994248STORE MGR - LIQUOR 763-353-03/31/202638.3938.3904/16/2026 ## 10463VERIZON WIRELESS6139994248BUILDING OFFICIAL IPAD 612-203/31/202640.0140.0104/16/2026 ## 10463VERIZON WIRELESS6140035137MARCH 2026 - CELL PHONES04/01/2026325.38325.3804/16/2026 ## 10463VERIZON WIRELESS6140035137MARCH 2026 - CELL PHONES04/01/202625.0025.0004/16/2026 ## 10463VERIZON WIRELESS6142058695CODES INSPECTOR CELL 763-804/30/202638.4038.4005/12/2026 ## 10463VERIZON WIRELESS6142058695PLANNER CELL PHONE 612-29704/30/202638.4038.4005/12/2026 ## 10463VERIZON WIRELESS6142058695COMM DEV DIR CELL 763-402-104/30/202638.4038.4005/12/2026 ## 10463VERIZON WIRELESS6142058695BUILDING OFFICIAL CELL 763-404/30/202638.4038.4005/12/2026 ## 10463VERIZON WIRELESS6142058695BUILDING OFFICIAL IPAD 612-804/30/202621.33-21.33-05/12/2026 ## 10463VERIZON WIRELESS6142058695PW IPADS04/30/202640.0140.0105/12/2026 ## 10463VERIZON WIRELESS6142058695PW IPAD04/30/202640.0140.0105/12/2026 ## 10463VERIZON WIRELESS6142058695POLICE PHONES04/30/20261,413.111,413.1105/12/2026 ## 10463VERIZON WIRELESS6142058695PETERSON HOT SPOT 763-264-04/30/202640.0140.0105/12/2026 ## 10463VERIZON WIRELESS6142058695RECREATION CORD CELL PHO04/30/202638.4038.4005/12/2026 ## 10463VERIZON WIRELESS6142058695WW ON CALL 763-238-826004/30/202638.4038.4005/12/2026 ## 10463VERIZON WIRELESS6142058695DAN NEW PHONE 612-528-110204/30/202619.2019.2005/12/2026 ## 10463VERIZON WIRELESS6142058695WW IPADS04/30/202620.0120.0105/12/2026 ## 10463VERIZON WIRELESS6142058695LOCATES HOT SPOT - 763-260-04/30/202620.0120.0105/12/2026 ## 10463VERIZON WIRELESS6142058695LOCATES HOT SPOT - 763-260-04/30/202620.0020.0005/12/2026 ## 10463VERIZON WIRELESS6142058695WW IPADS04/30/202620.0020.0005/12/2026 ## 10463VERIZON WIRELESS6142058695DAN NEW PHONE 612-528-110204/30/202619.2019.2005/12/2026 ## 10463VERIZON WIRELESS6142058695WASTE WATER TREATMENT 6104/30/202640.0140.0105/12/2026 ## 10463VERIZON WIRELESS6142058695ASST MGR - LIQUOR 763-353-204/30/202638.4038.4005/12/2026 ## 10463VERIZON WIRELESS6142058695STORE MGR - LIQUOR 763-353-04/30/202638.4038.4005/12/2026 ## 10463VERIZON WIRELESS6142058695BUILDING OFFICIAL IPAD 612-204/30/202621.33-21.33-05/12/2026 ## 10463VERIZON WIRELESS6142058695COMMUNITY DEV IPAD 612-26304/30/202640.0140.0105/12/2026 ## 10463VERIZON WIRELESS6142058695FARMERS MARKT IPAD 612-26304/30/202680.0280.0205/12/2026 ## 10463VERIZON WIRELESS6142058695TERM IPADS04/30/2026213.30-213.30-05/12/2026 ## 10463VERIZON WIRELESS6142058695TERM IPADS04/30/202642.66-42.66-05/12/2026 ## 10463VERIZON WIRELESS6142058695TERM IPADS04/30/202642.66-42.66-05/12/2026 ## 10463VERIZON WIRELESS6142549473APRIL 2026 CELL SERVICES04/30/202625.0025.0005/12/2026 ## 10463VERIZON WIRELESS6142549473APRIL 2026 CELL SERVICES04/30/2026325.30325.3005/12/2026 ## Total VERIZON WIRELESS:5,236.665,236.66 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 27 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## VICTORY DOOR SYSTEMS INC ## 10971VICTORY DOOR SYSTEMS INC16714WTP GARAGE DOOR REPAIRS04/08/2026233.00233.0004/16/2026 ## 10971VICTORY DOOR SYSTEMS INC16732PW BUILDING DOORS04/16/2026137.00137.0004/30/2026 ## Total VICTORY DOOR SYSTEMS INC:370.00370.00 ## VIKING COCA-COLA ## 2350VIKING COCA-COLA3901129MIX04/08/2026483.20483.2004/16/2026 ## 2350VIKING COCA-COLA3914674MIX04/23/2026459.45459.4504/30/2026 ## 2350VIKING COCA-COLA3914798MIX05/07/2026595.20595.2005/12/2026 ## Total VIKING COCA-COLA:1,537.851,537.85 ## VINOCOPIA ## 10568VINOCOPIA 0392866-INWINE04/09/2026216.00216.0004/16/2026 ## 10568VINOCOPIA 0392866-INFREIGHT04/09/20265.005.0004/16/2026 ## 10568VINOCOPIA 0394498-INWINE05/07/2026520.00520.0005/12/2026 ## 10568VINOCOPIA 0394498-INFREIGHT05/07/202612.0012.0005/12/2026 Total VINOCOPIA :753.00753.00 ## VONCO 10454VONCO V2 000009202APRIL 2026 SLUDGE HAULING04/12/20261,573.071,573.0704/23/2026 10454VONCO V2 000009216APRIL 2026 SLUDGE HAULING04/19/2026563.39563.3904/30/2026 10454VONCO V2 000009228APRIL 2026 SLUDGE HAULING04/26/20262,470.612,470.6105/08/2026 Total VONCO :4,607.074,607.07 ## WATER LABORATORIES INC ## 10420WATER LABORATORIES INC 10868WATER TESTING - MARCH 202604/08/2026180.00180.0004/16/2026 ## 10420WATER LABORATORIES INC 10900WATER TESTING - APRIL 202605/04/2026190.00190.0005/12/2026 Total WATER LABORATORIES INC :370.00370.00 ## WH SECURITY ## 11063WH SECURITY150-1697-3731 POLICE/LIBRARY ALARM SERVI04/28/202633.9533.9505/08/2026 ## 11063WH SECURITY150-1697-7285 PW FACILITY MONITORING - M04/28/202644.9044.9005/08/2026 ## 11063WH SECURITYJOB #25151NEW CAMERA & EQUIPMENT A04/08/20261,175.001,175.0004/16/2026 ## Total WH SECURITY:1,253.851,253.85 ## WINDSTREAM LAKEDALE, INC ## 87369WINDSTREAM LAKEDALE, INC091121503 MAMAY 2026 ALARM LINE SERVIC05/05/202648.1948.1905/12/2026 87369WINDSTREAM LAKEDALE, INC091121503 MAAPRIL 2026 ALARM LINE SERVI05/05/2026144.63144.6305/12/2026 87369WINDSTREAM LAKEDALE, INC91121503 APRIAPRIL 2026 ALARM LINE SERVI04/03/2026143.89143.8904/16/2026 ## 87369WINDSTREAM LAKEDALE, INC91121503 APRIAPRIL 2026 ALARM LINE SERVI04/03/202648.1948.1904/16/2026 ## Total WINDSTREAM LAKEDALE, INC:384.90384.90 ## WINE MERCHANTS ## 10384WINE MERCHANTS7560841WINE04/15/2026520.30520.3004/23/2026 ## 10384WINE MERCHANTS7560841FRT04/15/20265.705.7004/23/2026 ## Total WINE MERCHANTS:526.00526.00 ## WRUCK SEWER & PORTABLE RENTALS ## 10888WRUCK SEWER & PORTABLE RI335851420 POWELL STREET - APRIL 04/30/202688.4088.4005/08/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 28 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 10888WRUCK SEWER & PORTABLE RI33586WRIGHTS CROSSING APRIL 2004/30/202688.4088.4005/08/2026 ## 10888WRUCK SEWER & PORTABLE RI33587RIVER OAKS - APRIL 202604/30/202688.4088.4005/08/2026 ## 10888WRUCK SEWER & PORTABLE RI33588170 HILL ST - HILL 202604/30/202688.4088.4005/08/2026 ## 10888WRUCK SEWER & PORTABLE RI33589NORTHLAND PARK - APRIL 20204/30/202688.4088.4005/08/2026 ## 10888WRUCK SEWER & PORTABLE RI33590HUDSON WOODS PARK - APRIL 04/30/202688.4088.4005/08/2026 ## 10888WRUCK SEWER & PORTABLE RI33591SANDFORD PARK - APRIL 202604/30/202688.4088.4005/08/2026 ## 10888WRUCK SEWER & PORTABLE RI33592LAKE RIDGE PARK - APRIL 202604/30/202688.4088.4005/08/2026 ## 10888WRUCK SEWER & PORTABLE RI33593HIGHLINE PARK - APRIL 202604/30/202688.4088.4005/08/2026 ## Total WRUCK SEWER & PORTABLE RENTALS:795.60795.60 ## XCEL ENERGY ## 6950XCEL ENERGY972016966STREET LIGHTS PAID TWICE IN 04/03/20263,858.04-3,858.04-04/16/2026 ## 6950XCEL ENERGY972016966MARCH 2026 STREET LIGHTS04/03/20263,880.143,880.1404/16/2026 ## 6950XCEL ENERGY973263101MARCH 2026 PARK IRRIGATION04/13/202618.6718.6704/23/2026 ## 6950XCEL ENERGY973319310MARCH 2026 BLEDA/OLD SCHO04/13/2026458.74458.7404/23/2026 ## 6950XCEL ENERGY973802889302808445 LIFT 256 CRESCENT04/16/2026225.47225.4704/30/2026 ## 6950XCEL ENERGY973802889302808445 LIFT 256 CRESCENT 04/16/2026246.31-246.31-04/30/2026 ## 6950XCEL ENERGY973802889302963558 SKATING RINK SERV04/16/2026108.78108.7804/30/2026 ## 6950XCEL ENERGY973802889302963558 SKATING RINK SERV04/16/2026313.03-313.03-04/30/2026 ## 6950XCEL ENERGY973802889303085700 CITY HALL 04/16/20261,144.711,144.7104/30/2026 ## 6950XCEL ENERGY973802889303085700 CITY HALL STREET 04/16/202621.2321.2304/30/2026 ## 6950XCEL ENERGY973802889303085700 CITY HALL SOLAR C04/16/20261,348.44-1,348.44-04/30/2026 ## 6950XCEL ENERGY973802889303275744 CROSS WALK SIGN - 04/16/202617.1217.1204/30/2026 ## 6950XCEL ENERGY973802889303456004 SEWER PLANT04/16/202698.9698.9604/30/2026 ## 6950XCEL ENERGY973802889303456004 SEWER PLANT 04/16/2026132.84132.8404/30/2026 ## 6950XCEL ENERGY973802889303456004 SEWER PLANT SOL04/16/202652.23-52.23-04/30/2026 ## 6950XCEL ENERGY973802889303771827 SEWER PLANT 04/16/20261,678.141,678.1404/30/2026 ## 6950XCEL ENERGY973802889303922326 514 FOREST ROAD 04/16/202617.3917.3904/30/2026 ## 6950XCEL ENERGY973802889303922326 514 FOREST ROAD 04/16/202617.99-17.99-04/30/2026 ## 6950XCEL ENERGY973802889303997372 615 ROSE DRIVE SE04/16/20261,424.981,424.9804/30/2026 ## 6950XCEL ENERGY973802889303997372 615 ROSE DRIVE SO04/16/20261,874.44-1,874.44-04/30/2026 ## 6950XCEL ENERGY973802889304054546 ST LIGHTS CITY HAL04/16/202643.5143.5104/30/2026 ## 6950XCEL ENERGY973802889304054546 ST LIGHTS CITY HAL04/16/202619.91-19.91-04/30/2026 ## 6950XCEL ENERGY973802889304166698 ST LIGHTS EAGLE L04/16/202650.2550.2504/30/2026 ## 6950XCEL ENERGY973802889304229382 SEWER PLANT 04/16/202631.2431.2404/30/2026 ## 6950XCEL ENERGY973802889304242713 10 LAKE ST UNIT SI04/16/202676.4276.4204/30/2026 ## 6950XCEL ENERGY973802889304242713 10 LAKE ST UNIT SI04/16/202693.38-93.38-04/30/2026 ## 6950XCEL ENERGY973802889304242721 10 LAKE ST UNIT SI04/16/202694.9794.9704/30/2026 ## 6950XCEL ENERGY973802889304242721 10 LAKE ST UNIT SI04/16/2026266.56-266.56-04/30/2026 ## 6950XCEL ENERGY973802889304244893 SEWER LIFT 04/16/20261,665.061,665.0604/30/2026 ## 6950XCEL ENERGY973802889304244893 SEWER LIFT SOLAR 04/16/20261,326.95-1,326.95-04/30/2026 ## 6950XCEL ENERGY973802889302987575 621 ROSE DRIVE04/16/202668.5368.5304/30/2026 ## 6950XCEL ENERGY973802889303069137 PUMP HSE - 601 MIN04/16/2026190.47190.4704/30/2026 ## 6950XCEL ENERGY973802889303069137 PUMP HSE - 601 MIN04/16/2026629.00-629.00-04/30/2026 ## 6950XCEL ENERGY973802889303085700 CITY HALL SERVICE 04/16/2026100.00-100.00-04/30/2026 ## 6950XCEL ENERGY973802889303997372 615 ROSE DRIVE SE04/16/2026100.00-100.00-04/30/2026 ## 6950XCEL ENERGY973802889304244893 SEWER PLAN SERVI04/16/2026100.00-100.00-04/30/2026 ## 6950XCEL ENERGY975915665WELL NO. 1 APRIL 202604/30/2026286.55286.5505/08/2026 ## 6950XCEL ENERGY976209007 APAPRIL 2026 STREET LIGHTS04/30/20263,896.313,896.3105/12/2026 ## 6950XCEL ENERGY977123563PARK IRRIGATION - APRIL 202605/08/202618.7218.7205/12/2026 ## Total XCEL ENERGY:5,302.925,302.92 ## YACCARINO, KRIS ## 11904YACCARINO, KRISAPRIL 2026 FAEBT TOKENS 04/27/202614.0014.0004/30/2026 ## 11904YACCARINO, KRISAPRIL 2026 FAPROMOTION TOKENS04/27/20267.007.0004/30/2026 CITY OF BIG LAKEPayment Approval Report - CLAIMS LIST FOR COUNCILPage: 29 Report dates: 4/9/2026-5/12/2026May 12, 2026 05:46PM ## VendorVendor NameInvoice NumberDescriptionInvoice DateNet Amount PaidDate PaidVoided ## Invoice Amount ## 11904YACCARINO, KRISAPRIL 2026 FAMARKET BUCKS04/27/202610.0010.0004/30/2026 ## Total YACCARINO, KRIS:31.0031.00 ## ZIEGLER ## 10422ZIEGLERIN002383225WWTP GENERATOR04/21/2026744.18744.1804/23/2026 ## 10422ZIEGLERIN002387294#207 SKID STEER REPAIR04/23/202647.9547.9504/30/2026 ## Total ZIEGLER:792.13792.13 ## ZURBEY, GREG 10936ZURBEY, GREG MILEAGE REIMILEAGE TO AND FROM MMBA 04/27/2026137.75137.7504/30/2026 Total ZURBEY, GREG :137.75137.75 ## Grand Totals: 894,509.05894,509.05 Page: 1 ## Check Register - SummaryCITY OF BIG LAKE May 12, 2026 5:46PM Report Dates: 05/01/2026 - 05/31/2026 ## Check NumberCheck Issue DatePayeeAmount ## 9946305/01/2026 BUTLER, SARAH & ALLAN76.04 ## 9946405/06/2026 CAVALIERA HOMES LLC17.04 ## 9946505/06/2026 CAVALIERA HOMES LLC16.89 ## 9946605/06/2026 CENTRAL LAND TITLE GUARANTEE CO32.14 ## 9946705/06/2026 FIRST AMERICAN TITLE INSURANCE CO18.45 ## 9946805/06/2026 FLEX TITLE COMPANY LLC83.90 ## 9946905/06/2026 JENNIFER M GERMANN76.18 ## 9947005/06/2026 KEVIN & KELSEY SCHW IETZ79.08 ## 9947105/06/2026 LEGACY TITLE52.30 ## 9947205/06/2026 LEVEL UP PROPERTIES LLC28.50 ## 9947305/06/2026 NORTHLAND TITLE26.84 ## 9947405/06/2026 PREFERRED TITLE INC10.72 ## 9947505/06/2026 SCOTT FICHTNER20.44 ## 9947605/06/2026 THE TITLE GROUP INC31.58 ## 9947705/06/2026 THE TITLE GROUP INC204.75 ## 9947805/06/2026 THE TITLE TEAM75.48 ## 9947905/06/2026 TIMOTHY W AGNER & MELANIE ANDERSON10.91 ## 9948005/06/2026 TITLE SPECIALISTS INC818.11 ## 9948105/06/2026 TRISTA SPURGIN64.83 ## 9948205/06/2026 TYLER RICHARDS106.85 ## Grand Totals: 1,851.03 May water credit balance refunds Page: 1 Check Register - PAYROLL CLAIM LIST FOR APPROVALCITY OF BIG LAKE May 12, 2026 5:48PM Pay Period Dates: 04/19/2026 - 05/02/2026 ## Report Criteria: Includes the following check types: ## Manual, Payroll, Supplemental, Transmittal, Void Includes unprinted checks ## Pay Period ## Date ## Journal ## Code ## Check ## Issue Date ## Check ## NumberPayee ## Payee ## IDDescriptionAmountD ## 05/02/2026 PC05/06/2026523335 ADAMSKI, TYLER JAMES40072,093.91- ## D ## 05/02/2026 PC05/06/2026523336 ASFELD, MICHAEL30202,457.97- ## D ## 05/02/2026 PC05/06/2026523337 ATKINSON, DEBRA ANN5050180.61- ## D ## 05/02/2026 PC05/06/2026523338 BADER, RANDY20012,503.22- ## D ## 05/02/2026 PC05/06/2026523339 BAKER, JESSICA S30251,501.06- ## D ## 05/02/2026 PC05/06/2026523340 BAUTCH, GARY20021,957.19- ## D ## 05/02/2026 PC05/06/2026523341 BERGSTROM, TAMARA50011,311.54- ## D ## 05/02/2026 PC05/06/2026523342 BERNER, MICHAEL B5041141.96- ## D ## 05/02/2026 PC05/06/2026523343 BERNER, MICHELLE A5039451.49- ## D ## 05/02/2026 PC05/06/2026523344 BRANDT, RANDY M20241,962.04- ## D ## 05/02/2026 PC05/06/2026523345 CHAFFEE, GUY D30013,526.93- ## D ## 05/02/2026 PC05/06/2026523346 CHILDS, DANIEL M40003,023.84- ## D ## 05/02/2026 PC05/06/2026523347 CREIGHTON, SCOTT602322.98- ## D ## 05/02/2026 PC05/06/2026523348 CRUZE, SOPHIE M5006190.34- ## D ## 05/02/2026 PC05/06/2026523349 DANIELS, SCOTT40053,245.01- ## D ## 05/02/2026 PC05/06/2026523350 ENEBAK, TROY M2005143.13- ## D ## 05/02/2026 PC05/06/2026523351 FRECHETTE, KERI5022236.71- ## D ## 05/02/2026 PC05/06/2026523352 GARDAS, CODY T30292,323.27- ## D ## 05/02/2026 PC05/06/2026523353 GEROUX, KENNETH L6002367.64- ## D ## 05/02/2026 PC05/06/2026523354 GREENW ALD, BRANDON T20071,918.09- ## D ## 05/02/2026 PC05/06/2026523355 HALVERSON, KEN6005355.91- ## D ## 05/02/2026 PC05/06/2026523356 HANSON, ANDREW C30262,680.60- ## D ## 05/02/2026 PC05/06/2026523357 HANSON, AUTUMN LYNN30272,412.07- ## D ## 05/02/2026 PC05/06/2026523358 HANSON, KAMERON602622.98- ## D ## 05/02/2026 PC05/06/2026523359 HARRIS, HENRY D30302,594.42- ## D ## 05/02/2026 PC05/06/2026523360 HAW KINS, JULIE30232,475.95- ## D ## 05/02/2026 PC05/06/2026523361 HEDSTROM, NATHAN R30282,508.30- ## D ## 05/02/2026 PC05/06/2026523362HENNESSY, JOHN GORDON50541,549.49- D ## 05/02/2026 PC05/06/2026523363 HOARD, CHRIS30043,109.75- D ## 05/02/2026 PC05/06/2026523364 HOLL, AMELIA SUSAN5052190.39- D ## 05/02/2026 PC05/06/2026523365 HOLL, ANNIKA NICOLE5056280.80- D ## 05/02/2026 PC05/06/2026523366 HUBER, KELSEY M5037148.88- D ## 05/02/2026 PC05/06/2026523367 JOHNSON, BRETT V.20082,101.01- D ## 05/02/2026 PC05/06/2026523368 KALLA, JOSEPH30052,640.85- D ## 05/02/2026 PC05/06/2026523369 KAUTZMAN, JOSEPH40062,081.11- D ## 05/02/2026 PC05/06/2026523370 KLIMMEK, JOHANNA10033,987.15- D ## 05/02/2026 PC05/06/2026523371 KNIER, PAUL A.6008459.55- D ## 05/02/2026 PC05/06/2026523372 KOHL, TARA L10201,677.56- D ## 05/02/2026 PC05/06/2026523373 KOLLAR, PHILIP40022,067.55- D ## 05/02/2026 PC05/06/2026523374 KOLLER, JOHN R20122,462.55- D ## 05/02/2026 PC05/06/2026523375 KUCALA, THOMAS D30062,976.79- D ## 05/02/2026 PC05/06/2026523376 LARSON, CAROL J.5013481.46- D ## 05/02/2026 PC05/06/2026523377 LEGER, MOLLY A5025531.80- D ## 05/02/2026 PC05/06/2026523378 LOGSDON, TRISTIN M5057756.48- D ## 05/02/2026 PC05/06/2026523379 MATTSON, DANA A40031,746.60- D ## 05/02/2026 PC05/06/2026523380 MICHELS, NORMAN M20102,859.85- D ## 05/02/2026 PC05/06/2026523381 MILLER, LISA M10182,151.10- D ## 05/02/2026 PC05/06/2026523382 MOENING, ERIC40042,701.52- D ## 05/02/2026 PC05/06/2026523383 NODING, KIM6010320.62- ## D ## 05/02/2026 PC05/06/2026523384 ODENS, LISA601122.98- ## D ## 05/02/2026 PC05/06/2026523385 OLSON, SAMUEL D30093,927.33- ## D ## 05/02/2026 PC05/06/2026523386 OTTESON, LAYNE R10073,463.84- ## D ## D = Direct Deposit Payroll #9 paid 05/06/2026 Page: 2 Check Register - PAYROLL CLAIM LIST FOR APPROVALCITY OF BIG LAKE May 12, 2026 5:49PM Pay Period Dates: 04/19/2026 - 05/02/2026 ## Pay Period ## Date ## Journal ## Code ## Check ## Issue Date ## Check ## NumberPayee ## Payee ## IDDescriptionAmountD ## 05/02/2026 PC05/06/2026523387 PETERSON, TINA D30112,623.86- D ## 05/02/2026 PC05/06/2026523388 PETROW SKI, SANDRA L10041,769.31- D ## 05/02/2026 PC05/06/2026523389 POPP, MARIE ANN10223,376.42- D ## 05/02/2026 PC05/06/2026523390 PRIGGE, NICHOLAS D30123,346.76- D ## 05/02/2026 PC05/06/2026523391 RANELLE, CARLA K10231,863.55- D ## 05/02/2026 PC05/06/2026523392 RATHMANNER, JULIE A10091,557.35- D ## 05/02/2026 PC05/06/2026523393 REEK, SILAS D.30132,598.86- D ## 05/02/2026 PC05/06/2026523394 ROSA, JESS N5038161.53- D ## 05/02/2026 PC05/06/2026523395 RUPAR, KENDALL SAVANNAH5055322.56- D ## 05/02/2026 PC05/06/2026523396 SALITERMAN, W ILLIAM J30182,291.03- D ## 05/02/2026 PC05/06/2026523397 SALO, MATTHEW S20282,504.45- D ## 05/02/2026 PC05/06/2026523398 SAW ATSKY, CALEB I30241,997.25- D ## 05/02/2026 PC05/06/2026523399 SCHLAPKOHL, CHAZ M20291,839.00- D ## 05/02/2026 PC05/06/2026523400 SCOTT, CORRIE L10052,068.71- D ## 05/02/2026 PC05/06/2026523401 SEEFELD, PAUL J6012366.82- ## D ## 05/02/2026 PC05/06/2026523402 SPLITTSTOZER, JAY F5045258.51- ## D ## 05/02/2026 PC05/06/2026523403 STOLTZ, GARY J50481,822.85- ## D ## 05/02/2026 PC05/06/2026523404 UDERMANN, JOSHUA H20331,919.80- ## D ## 05/02/2026 PC05/06/2026523405 WEBER, MEGAN602522.98- ## D ## 05/02/2026 PC05/06/2026523406 WEBSTER, JEFF603022.98- ## D ## 05/02/2026 PC05/06/2026523407W EGELEBEN, DEBORAH K10113,346.83- ## D ## 05/02/2026 PC05/06/2026523408 W OLBECK, GINA10012,530.05- ## D ## 05/02/2026 PC05/06/2026523409 ZURBEY, GREGORY S50202,332.31- ## D ## 05/02/2026 CDPT05/04/2026523410 ICMA3 ## RETIREMENT ICMA ROTH Pay Period: 05/02/2 3,262.32- ## 05/02/2026 CDPT05/04/2026523411 MN CHILD SUPPORT7 ## CHILD SUPPORT CHILD SUPPORT Pay Perio 36.91- ## 05/02/2026 CDPT05/04/2026523412 OPTUM - H.S.A.4 ## HSA HEALTH SAVINGS ACCOUNT Pay Period: 5,394.61- ## 05/02/2026 CDPT05/04/2026523413 PAYROLL TAX - STATE6 ## STATE W ITHHOLDING STATE W ITHHOLDING 8,420.77- ## 05/02/2026 CDPT05/04/2026523414 PAYROLL TAXES - FED/FICA1 ## FEDERAL PAYROLL TAXES FEDERAL W ITHH 37,888.38- ## 05/02/2026 CDPT05/04/2026523415 PERA2 RETIREMENT & LIFE37,144.31- ## 05/02/2026 CDPT05/04/2026523416 TASC5 ## SECTION 125 FLEX DEP CARE Pay Period: 05 453.83- ## Grand Totals: 220,851.07- 82 ## D = Direct Deposit Page: 3 Check Register - PAYROLL CLAIM LIST FOR APPROVALCITY OF BIG LAKE May 12, 2026 5:49PM Pay Period Dates: 04/19/2026 - 05/02/2026 ## Report Criteria: Includes the following check types: ## Manual, Payroll, Supplemental, Transmittal, Void Includes unprinted checks ## D = Direct Deposit Page: 1 Check Register - PAYROLL CLAIM LIST FOR APPROVALCITY OF BIG LAKE May 12, 2026 5:48PM Pay Period Dates: 04/05/2026 - 04/18/2026 ## Report Criteria: Includes the following check types: ## Manual, Payroll, Supplemental, Transmittal, Void Includes unprinted checks ## Pay Period ## Date ## Journal ## Code ## Check ## Issue Date ## Check ## NumberPayee ## Payee ## IDDescriptionAmountD ## 04/18/2026 PC04/22/2026523252 ADAMSKI, TYLER JAMES40072,166.62- ## D ## 04/18/2026 PC04/22/2026523253 ASFELD, MICHAEL30202,568.06- ## D ## 04/18/2026 PC04/22/2026523254 ATKINSON, DEBRA ANN5050178.37- ## D ## 04/18/2026 PC04/22/2026523255 BADER, RANDY20012,605.97- ## D ## 04/18/2026 PC04/22/2026523256 BAKER, JESSICA S30251,501.06- ## D ## 04/18/2026 PC04/22/2026523257 BAUTCH, GARY20022,127.76- ## D ## 04/18/2026 PC04/22/2026523258 BERGSTROM, TAMARA50011,323.34- ## D ## 04/18/2026 PC04/22/2026523259 BERNER, MICHAEL B5041189.78- ## D ## 04/18/2026 PC04/22/2026523260 BERNER, MICHELLE A5039273.10- ## D ## 04/18/2026 PC04/22/2026523261 BRANDT, RANDY M20242,093.23- ## D ## 04/18/2026 PC04/22/2026523262 BUSCH, MASON A602836.76- ## D ## 04/18/2026 PC04/22/2026523263 CHAFFEE, GUY D30014,230.70- ## D ## 04/18/2026 PC04/22/2026523264 CHILDS, DANIEL M40003,023.84- ## D ## 04/18/2026 PC04/22/2026523265 CRUZE, SOPHIE M5006377.85- ## D ## 04/18/2026 PC04/22/2026523266 DANIELS, SCOTT40053,053.20- ## D ## 04/18/2026 PC04/22/2026523267 FRECHETTE, KERI5022177.51- ## D ## 04/18/2026 PC04/22/2026523268 GARDAS, CODY T30292,735.33- ## D ## 04/18/2026 PC04/22/2026523269 GEROUX, JAKE RYAN603336.76- ## D ## 04/18/2026 PC04/22/2026523270 GEROUX, KENNETH L600236.76- ## D ## 04/18/2026 PC04/22/2026523271 GREENW ALD, BRANDON T20071,986.92- ## D ## 04/18/2026 PC04/22/2026523272 HANSON, ANDREW C30262,208.31- ## D ## 04/18/2026 PC04/22/2026523273 HANSON, AUTUMN LYNN30272,489.34- ## D ## 04/18/2026 PC04/22/2026523274 HARRIS, HENRY D30302,703.18- ## D ## 04/18/2026 PC04/22/2026523275 HAW KINS, JULIE30232,553.21- ## D ## 04/18/2026 PC04/22/2026523276 HEDSTROM, NATHAN R30282,843.12- ## D ## 04/18/2026 PC04/22/2026523277 HEIDEMANN, ALAN P600782.71- ## D ## 04/18/2026 PC04/22/2026523278HENNESSY, JOHN GORDON50541,549.49- ## D ## 04/18/2026 PC04/22/2026523279 HILL, MELISSA L.5029112.58- D ## 04/18/2026 PC04/22/2026523280 HOARD, CHRIS30042,931.80- D ## 04/18/2026 PC04/22/2026523281 HOLL, AMELIA SUSAN5052221.37- D ## 04/18/2026 PC04/22/2026523282 HOLL, ANNIKA NICOLE505686.77- D ## 04/18/2026 PC04/22/2026523283 HUBER, KELSEY M5037128.13- D ## 04/18/2026 PC04/22/2026523284 JOHNSON, BRETT V.20082,187.75- D ## 04/18/2026 PC04/22/2026523285 KALLA, JOSEPH30052,713.85- D ## 04/18/2026 PC04/22/2026523286 KAUTZMAN, JOSEPH40061,816.88- D ## 04/18/2026 PC04/22/2026523287 KLIMMEK, JOHANNA10033,937.15- D ## 04/18/2026 PC04/22/2026523288 KNIER, PAUL A.600836.76- D ## 04/18/2026 PC04/22/2026523289 KNODLE, KRISTOPHER603236.76- D ## 04/18/2026 PC04/22/2026523290 KOHL, TARA L10201,685.50- D ## 04/18/2026 PC04/22/2026523291 KOLLAR, PHILIP40022,170.30- D ## 04/18/2026 PC04/22/2026523292 KOLLER, JOHN R20122,436.82- D ## 04/18/2026 PC04/22/2026523293 KUCALA, THOMAS D30062,976.79- D ## 04/18/2026 PC04/22/2026523294 LARSON, CAROL J.5013432.53- D ## 04/18/2026 PC04/22/2026523295 LEGER, MOLLY A5025529.08- D ## 04/18/2026 PC04/22/2026523296 LOGSDON, TRISTIN M5057828.59- D ## 04/18/2026 PC04/22/2026523297 MATTSON, DANA A40032,036.89- D ## 04/18/2026 PC04/22/2026523298 MICHELS, NORMAN M20102,809.85- D ## 04/18/2026 PC04/22/2026523299 MILLER, LISA M10182,006.99- D ## 04/18/2026 PC04/22/2026523300 MOENING, ERIC40042,237.79- ## D ## 04/18/2026 PC04/22/2026523301 ODENS, LISA601145.95- ## D ## 04/18/2026 PC04/22/2026523302 OLSON, SAMUEL D30093,927.33- ## D ## 04/18/2026 PC04/22/2026523303 OTTESON, LAYNE R10073,425.10- ## D ## D = Direct Deposit Payroll #8 paid April 22, 2026 Page: 2 Check Register - PAYROLL CLAIM LIST FOR APPROVALCITY OF BIG LAKE May 12, 2026 5:48PM Pay Period Dates: 04/05/2026 - 04/18/2026 ## Pay Period ## Date ## Journal ## Code ## Check ## Issue Date ## Check ## NumberPayee ## Payee ## IDDescriptionAmountD ## 04/18/2026 PC04/22/2026523304 PARSONS, KATHRYN M602732.76- D ## 04/18/2026 PC04/22/2026523305 PETERSON, TINA D30112,463.92- D ## 04/18/2026 PC04/22/2026523306 PETROW SKI, SANDRA L10041,792.03- D ## 04/18/2026 PC04/22/2026523307 POPP, MARIE ANN10223,387.69- D ## 04/18/2026 PC04/22/2026523308 PRIGGE, NICHOLAS D30122,844.76- D ## 04/18/2026 PC04/22/2026523309 RANELLE, CARLA K10231,831.32- D ## 04/18/2026 PC04/22/2026523310 RATHMANNER, JULIE A10091,557.35- D ## 04/18/2026 PC04/22/2026523311 REEK, SILAS D.30132,676.12- D ## 04/18/2026 PC04/22/2026523312 ROHRBECK, JACOB603136.76- D ## 04/18/2026 PC04/22/2026523313 ROSA, JESS N503873.68- D ## 04/18/2026 PC04/22/2026523314 RUPAR, KENDALL SAVANNAH5055292.35- D ## 04/18/2026 PC04/22/2026523315 SALITERMAN, W ILLIAM J30182,383.65- D ## 04/18/2026 PC04/22/2026523316 SALO, MATTHEW S20282,426.16- D ## 04/18/2026 PC04/22/2026523317 SAW ATSKY, CALEB I30243,105.51- D ## 04/18/2026 PC04/22/2026523318 SCHLAPKOHL, CHAZ M20291,858.59- ## D ## 04/18/2026 PC04/22/2026523319 SCOTT, CORRIE L10052,072.60- ## D ## 04/18/2026 PC04/22/2026523320 SPLITTSTOZER, JAY F5045227.49- ## D ## 04/18/2026 PC04/22/2026523321 STOLTZ, GARY J50481,822.85- ## D ## 04/18/2026 PC04/22/2026523322 TRADEW ELL, BRYCE M602936.76- ## D ## 04/18/2026 PC04/22/2026523323 UDERMANN, JOSHUA H20331,973.73- ## D ## 04/18/2026 PC04/22/2026523324 VELISHEK, ANTHONY601736.76- ## D ## 04/18/2026 PC04/22/2026523325W EGELEBEN, DEBORAH K10113,304.33- ## D ## 04/18/2026 PC04/22/2026523326 W OLBECK, GINA10012,499.93- ## D ## 04/18/2026 PC04/22/2026523327 ZURBEY, GREGORY S50202,336.19- ## D ## 04/18/2026 CDPT04/20/2026523328 ICMA3 ## RETIREMENT ICMA ROTH Pay Period: 04/18/2 3,258.45- ## 04/18/2026 CDPT04/20/2026523329 MN CHILD SUPPORT7 ## CHILD SUPPORT CHILD SUPPORT Pay Perio 36.91- ## 04/18/2026 CDPT04/20/2026523330 OPTUM - H.S.A.4 ## HSA HEALTH SAVINGS ACCOUNT Pay Period: 5,332.11- ## 04/18/2026 CDPT04/20/2026523331 PAYROLL TAX - STATE6 ## STATE W ITHHOLDING STATE W ITHHOLDING 8,489.97- ## 04/18/2026 CDPT04/20/2026523332 PAYROLL TAXES - FED/FICA1 ## FEDERAL PAYROLL TAXES FEDERAL W ITHH 37,676.87- ## 04/18/2026 CDPT04/20/2026523333 PERA2 RETIREMENT & LIFE37,567.22- ## 04/18/2026 CDPT04/20/2026523334 TASC5 ## SECTION 125 FLEX DEP CARE Pay Period: 04 453.83- ## Grand Totals: 220,800.24- 83 ## D = Direct Deposit Page: 3 Check Register - PAYROLL CLAIM LIST FOR APPROVALCITY OF BIG LAKE May 12, 2026 5:48PM Pay Period Dates: 04/05/2026 - 04/18/2026 ## Report Criteria: Includes the following check types: ## Manual, Payroll, Supplemental, Transmittal, Void Includes unprinted checks ## D = Direct Deposit ## Prepared By: ## Gina Wolbeck, City Clerk ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6B ## Item Description: ## April 15, 2026 City Council Workshop Minutes ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: N/A ## ACTION REQUESTED By approving this item on the Consent Agenda, Council would be approving the April 15, 2026 City Council Workshop Minutes as presented. ## BACKGROUND/DISCUSSION The April 15, 2026 City Council Workshop Minutes are attached for Council’s review. ## FINANCIAL IMPACT ## N/A ## STAFF RECOMMENDATION ## N/A ## ATTACHMENTS ## Workshop Minutes ## AGENDA ITEM ## Big Lake City Council ## Big Lake City Council Workshop Minutes Date: April 15, 2026 Page 1 of 7 ## BIG LAKE CITY COUNCIL ## WORKSHOP MINUTES ## APRIL 15, 2026 ## 1. CALL TO ORDER Mayor Knier called the meeting to order at 5:00 p.m. ## 2. ROLL CALL Council Members present: Ken Geroux, Ken Halverson, Paul Knier, Kim Noding, and Paul Seefeld. Also present: City Administrator Hanna Klimmek, City Clerk Gina Wolbeck, Finance Director Deb Wegeleben, Community Development Director Marie Popp, City Engineer Layne Otteson, Police Chief Sam Olson, Police Sergeant Guy Chaffee, Liquor Store Manager Greg Zurbey, Streets/Parks/Fleet Superintendent Norm Michels, and Water/Wastewater Superintendent Dan Childs. ## 3. PROPOSED AGENDA Council Member Seefeld motioned to adopt the proposed Agenda as presented. Seconded by Council Member Noding, unanimous ayes, Agenda adopted. ## 4. BUSINESS ## 4A. Discuss Re-establishment of the Police K9 Program Guy Chaffee reviewed the Big Lake Police Department is in the process of exploring re-establishment of the Police K9 Program and asked for Council discussion on proceeding with the program. Sam Olson noted the department had a canine program up until 2022 with the passing of K9 Bruno. When K9 Bruno passed away, the community came together and helped raise money to get another K9 for our department. Money was raised to purchase a new K9 squad, and this squad is currently equipped with everything needed as a K9 squad but is being utilized as a patrol vehicle. Olson reviewed our region continues to see strong narcotic activity, and our officers are very active in seeking these types of violations on traffic stops. K9 Bruno was deployed many times and was a great resource to ensure a thorough search of suspect vehicles was undertaken. The re-establishment of the K9 program would bring back efficiency to the many traffic stops our Big Lake Officers conduct and would assist in limiting the time spent on these types of stops. Olson discussed officers continue to see calls for service involving missing and vulnerable individuals, which a K9 is often used to track and locate these individuals. Chaffee noted K9’s are also useful for conducting building searches for alarm, burglary, and open-door calls. A major benefit to having a K9 assist with these scenarios is increased officer safety. With the fast-growing pace of business and the size of the buildings in the Big Lake Industrial Park, a K9 can assist in cutting down the time clearing these types of large businesses and calls for service. ## Big Lake City Council Workshop Minutes Date: April 15, 2026 Page 2 of 7 Chaffee reviewed the K9 equipment the department currently has and noted department staff would actively reach out to charitable organizations for donations to offset costs for the care of the K9 for items such as food, grooming, boarding when needed, and other miscellaneous necessary items. Chaffee indicated medical costs will be at no cost to the City of Big Lake as Granite City Pet Hospital provides care for area Police K9 programs at no cost. Olson reviewed there is currently $39,156.94 in the K9 designated fund, and the City received an estimate from Performance Kennels Inc. for the cost of a Patrol K9 dog and 12-week combined detector/patrol training course in the amount of $21,525.00. This would leave $17,631.94 in the K9 program fund for additional training and miscellaneous approved items. Olson also discussed if the council decides to move forward with the K9 program, we have the option of turning the Chief’s vehicle into the K9 squad, which has minimal miles on it. It is the same year as our current K9 squad, and equipment we currently have will fit in it. There would be a small cost for switching equipment over, but this option would extend the life of the K9 squad. The former K9 squad would then be utilized as the Chief’s vehicle. Mayor Knier asked if Chief Olson finds the program necessary. Olson responded he feels the K9 program is necessary, noting not only did the community raise money for the program, there has been substantial support from community members. Olson and Chaffee reviewed previous K9 deployments which were extremely beneficial to the safety of the department. Council Member Halverson asked if the K9 would be trained for drug detection and apprehension. Chaffee responded our K9 would be trained for both. Chaffee also reviewed K9 dogs aren’t imprinted on marijuana anymore other than jail, school, and airport dogs. Our dog would not be imprinted on detecting marijuana. Mayor Knier stated he is in favor of re-establishing the K9 program in Big Lake. Council Member Geroux stated he is in favor of re-establishing the K9 program. If the department feels it will be beneficial, he 100% supports the cause. Council Member Noding stated she is in favor of re-establishing the K9 program, given the investment the community has given to the program. Council directed Staff to move forward with re-establishment of the Big Lake Police K9 Program. 4B. 2026 Street and Utility Improvement Project No. ST2026-1 Scope Review Layne Otteson reviewed the city was not awarded a grant through the Local Road Improvement Program (LRIP) from MnDOT, which requested $1.4 million in funding for constructing the full length of Minnesota Avenue from County Road 43 to 180th Street. Otteson discussed the City’s Street Committee (Geroux/Knier) met with staff on April 13, 2026 to discuss the scope of constructing Minnesota Avenue. The two construction options presented included Option A - a full-length asphalt segment from CR 43 east to 180th Avenue NW, and Option B - a short 550’ asphalt segment, with a gravel emergency segment to the Industrial Park (180th Avenue NW). Discussion included impacts to the City’s CIP street fund, potential future LRIP funding, and timing with construction of the Public Safety Facility (PSF). At the ## Big Lake City Council Workshop Minutes Date: April 15, 2026 Page 3 of 7 conclusion of the meeting, the direction of the Street Committee was to recommend to the City Council to move forward with new Option C, only constructing the short 550’ asphalt street segment without construction of the gravel emergency segment, and to pursue LRIP funding for 2027. Otteson discussed the City Council is being asked to provide direction on which option they would like to move forward with at tonight’s Council Meeting for consideration. Option A included constructing the Minnesota Avenue full-length asphalt segment from CR 43 to 180th Avenue NW. Council Member Halverson stated he would go for Option C, noting it would be a waste of taxpayer money to build a gravel road as emergency vehicles won’t drive on this type of road. Halverson also noted the property could sell in the meantime. Council Member Noding asked if we have to wait a year to reapply for LRIP funding. Otteson reviewed LRIP grant applications are due in November for the next year’s funding. Noding also asked how the Smith Trust will reimburse the city for the cost of the road. Wegeleben explained how this type of special assessment would work, which would show up as a lien against the property until it sells, at which time the entire assessment would be due. Noding asked how much the gravel road would cost. Mayor Knier responded the estimated cost is $35,000. Otteson discussed it would be re-evaluated in the future for finishing the construction. Council Member Seefeld stated he prefers Option A due to the school and noted many workers in the Industrial Park would utilize the road. Seefeld expressed he feels completing the Minnesota Avenue extension is needed to address safety concerns. Seefeld stated he could also go with Option C if it is guaranteed we pursue 2027 LRIP funding and complete the section whether or not we get LRIP funds. Council Member Halverson asked how completing Minnesota Avenue would affect our CIP street fund. Council Member Geroux reviewed that was a large part of the discussion at the committee level, noting Option C gives us time to replenish street fund 196, and budget/plan for the improvement so we aren’t depleting all our resources at this time. It would give us a little time to prepare for that. Council Member Halverson discussed he has been listening to other council members say it’s not government’s job to get involved with the private sector, and it’s not governments job to get involved with private building, and now we are looking at constructing a $1.8M road on private property. Mayor Knier discussed it is a safety issue in that we have one inlet into an extremely fast-growing corridor in an industrial and school area. Knier stated we aren’t doing this for one private citizen; we are doing it for the community. Council Member Seefeld clarified it would be across private property, but the road would be constructed in the city right of way. Council Member Halverson asked how we are going to come up with money to do the fix by the Police Department if we drain this account and reviewed another area of concern is the condition of Eagle Lake Road South. Halverson stated we need to prioritize where we are at with street maintenance costs. Layne Otteson asked for clarification on Council Member Seefeld’s support for Option C, noting he is requesting a guarantee from Council on completing Minnesota Avenue whether or not we receive LRIP funding in 2027. If that is the directive, that would need to be included in the Resolution tonight, which would become binding. Hanna Klimmek noted that is something we should get consensus on. Otteson suggested we have a pavement management plan review where it lists all the street improvement plans ## Big Lake City Council Workshop Minutes Date: April 15, 2026 Page 4 of 7 for years 2027-2031. Council Member Seefeld discussed this is his fear that if we don’t do the extension this year, it will keep getting kicked down the road. Mayor Knier discussed he fully intends to support we do the extension next year whether we get the LRIP funding or not but doesn’t feel we need to tie our hands on it. Knier acknowledged we could change our minds due to some unforeseen catastrophe. Knier stated he feels it is an important road to complete, as well as our other roads that are important. Council Member Halverson asked why we are spending taxpayer dollars to buy 1.5 acres for ponding when there isn’t any benefit to the taxpayers. If that land stays with the Smith Trust, it would be the developer’s responsibility to dig the pond and it would stay on the tax roll. This project is a never-ending flow of cash. Otteson clarified we have to acquire 1.5 acres to build Minnesota Avenue, or we have to have a need. If the property owner were to build Minnesota Avenue on his own, he would provide the land, but we need to oversize the pond area so the city would contribute because of the Public Safety Facility. This is an opportunity for us to take advantage of the ponding area for the Public Safety Facility. That part of the pond would be gained through an easement with the Smith Trust. Geroux discussed we would still need to put in a pond for our project. If we look at the whole piece, and apply some common sense, we can do this in one shot and negotiate with the Smith Trust to make a win-win deal here. Instead of having four separate retainage ponds all over the place, we could work with the property owner and come up with a plan that benefits both sides. Otteson noted it would be a regional ponding concept just like what Premier Marine did with their large pond area. They have to give us land for Minnesota Avenue and the cost of excavation goes into the assessment, so city taxpayers aren’t paying for the pond. Halverson reiterated we would be paying to acquire 1.5 acres and taking the land off the tax roll, and Otteson clarified we are requiring 1.5 acres for ponding as the landowner has to provide land for ponding purposes. Halverson asked if we are paying them money for this 1.5 acres, and Geroux responded we have not negotiated that yet. Otteson noted there will be a substantial amount of soil coming out of there and they may want to keep it for future lots just like Premier Marine did. A consensus of the Council was to bring Option C forward to tonight’s Council Meeting for consideration. ## 4C. Discuss Wastewater Treatment Facility Expansion Project Recommendation Hanna Klimmek reviewed the Wastewater Treatment Facility Expansion project 30% design deliverable presentation from SEH, Inc. at the February 18, 2026 workshop, and noted the presentation also included an overview of funding progress, potential delivery methods, and anticipated next steps. Staff requested direction on three items, 1) whether to develop a 30% project cost estimate, 2) whether to proceed to 100% design, and 3) which delivery method to utilize. The City Council directed the Public Building Planning Committee (PBPC) to review these items and return with a recommendation. Council Member Geroux reviewed the PBPC’s recommendation from their meeting on March 23, 2026, which included recommendations to, 1) not develop a cost estimate at the 30% design stage, 2) proceed with advancing the project to 100% design, and 3) utilize the Construction Manager at Risk delivery method. Klimmek discussed if the City Council provides consensus to proceed with this approach, staff recommends amending the existing contract for 30% design services. The amendment would include CMAR selection assistance, completion of final design, bidding support, and construction administration services. After completion and certification of final design, the project will be eligible for consideration as ## Big Lake City Council Workshop Minutes Date: April 15, 2026 Page 5 of 7 a priority project through the State of Minnesota’s Public Facilities Authority loan program. Dan Childs noted some projects have experienced up to a one-year delay in being placed on the priority list following certification. Council directed Staff to move forward with the recommendations presented by the PBPC. ## 4D. 2026 Street Patching and Sealcoat Discussion Layne Otteson reviewed street patching and sealcoating needs for 2026. Street patching costs are estimated to be $40,000 and sealcoating needs are estimated to be $210,000. Otteson discussed various points of interest including, 1) staff is seeing accelerated deterioration of pavement in isolated areas on collector streets that are 22 to 25 years old. Some areas are experiencing the top 2” turning to gravel this spring, 2) areas with poor drainage have the most severe pavement deterioration, which can typically be corrected during resurfacing to meet minimum engineering slopes, 3) curbing on Lakeshore Drive and Hiawatha Avenue has significant deterioration at many of the joints. A field survey shows about 10% of curb joints have a poor rating and should be repaired. This repair adds approximately $250,000 to the resurfacing project, 4) there was significant residential and commercial growth in the city between 1998 and 2007. Those streets range from 19 to 28 years old and are reaching the typical age for resurfacing, 5) staff consensus recognizes sealcoat provides benefit by preserving pavement and extending the pavement life, and 6) funding the Pavement Management Plan requires a strategy to utilize state aid funding, general fund, bonding and possible grants to minimize the budget impact. Otteson noted large projects may require state aid funding advances. Otteson reviewed staff’s recommendation is to move forward with 2026 patching and sealcoat planning and further develop project for approval at the May 20 Council meeting. Council directed Staff to move forward with 2026 patching and sealcoat planning and further develop project for approval at the May 20 Council meeting. 4E. Discuss Water Meter Exchange Program – Water Service Shut Offs Norm Michels reviewed the city started the water meter exchange program in the spring of 2024 to replace aging water meters citywide. The City contracted with Core and Main and HydroCorp to replace all water meters throughout the city. These new meters provide immediate up to date water usage data that is used for utility billing purposes and has assisted in trouble shooting high water usage issues occurring at properties. Michels discussed at the onset of the project, there were over 3,900 water meters to be switched out. The contractor has fulfilled the requirements of the contract, and in the summer of 2025, we were informed the program was being turned over the city for the remaining meters to be changed out. At the time the project was turned over to the city, the remaining water meters that needed to be replaced was over 450. Public Works staff along with City Hall staff have worked diligently trying to schedule the replacement of the remaining water meters. Currently, there are approximately 90 meters left to be changed out. Staff has tried contacting residents though multiple different methods including door knockers, phone messages and notices attached to utility bills. Michels discussed that due to the limited number of remaining old-style water meters, we can expect the city’s current meter read company, RMR, will cease providing meter reading services. When this happens, Public Works staff will ## Big Lake City Council Workshop Minutes Date: April 15, 2026 Page 6 of 7 have to take on the task of reading any remaining old-style meters monthly. As the City has provided a substantial amount of notifications to remaining old-style metered households, the only other recourse to get the meters updated is to begin the process of shutting off water service to these remaining properties. The city would provide one last notification to property owners that their old water meter equipment must be scheduled for replacement immediately or their water service will be shut off by a specific date. Water service would then be turned off until Public Works installs the new water meter equipment. Upon installation, Public Works will reinstate water service as soon as possible. Michels discussed per the city fee schedule, the fee for shutting off water service is $60, and the fee for turning the service back on is an additional $60. Staff does not have the authority to waive these fees, and it would be up to the Council’s discretion to waive fees listed in the city fee schedule. Michels reiterated all of these property owners have received multiple notices that they need to schedule their water meter replacement and have not done so or have neglected to be home for their scheduled appointment. Public Works has notified all property owners a minimum of four times, in addition to multiple notices processed by HydroCorp. Michels’ reviewed staff is seeking Council authorization to move forward with shutting off water services to specific properties due to lack of compliance with the water meter exchange program. Council Member Noding asked if all non-compliant properties are single-family residential structures. Deb Wegeleben confirmed they are. Mayor Knier asked how many services they can shut off at a time, and Michels responded he is recommending ten per week. Wegeleben discussed we are also going to be starting shut offs for non- payment also. Council Member Geroux stated he agrees with staff’s recommendation. Council Member Halverson stated he feels we should not waive the fee due to the number of times property owners have been contacted, and Mayor Knier agreed. Council Member Seefeld agreed with staff’s recommendation. Wegeleben clarified if a property owner schedules a time for public works staff to come in to replace the meter, and they aren’t at the home to let staff into the dwelling, their water service will be immediately shut off. Council directed Staff to begin the process of shutting off water services to those properties not compliant with the City’s Water Meter Exchange Program, and to not waive water shut off fees. ## 4F. Future MNDOT Highway 10 Project Update Layne Otteson provided a project update for the future 2029 and 2030 MnDOT US Highway 10 construction project. MnDOT has identified a 2029 US Hwy 10 Reconstruction Project from the esplanade area along Big Lake to Phyllis Street. Otteson noted the termini are subject to adjustment as it is early in the process. MnDOT has provided very little information other than it is full reconstruction and all ## Big Lake City Council Workshop Minutes Date: April 15, 2026 Page 7 of 7 intersections are being studied. Staff has provided preliminary information and safety concerns along the corridor to MnDOT. Staff will meet with MnDOT when they have further developed preliminary concepts and layouts. Otteson noted MnDOT has inquired if the city has interest in lighting upgrades and streetscaping which could include aesthetic upgrades. The 2030 Resurfacing and Intersection upgrade project, MnDOT has indicated new J-turn configurations at 166 th Street, 172 nd Street and 176 th Street are likely. This segment is from Phyllis Street to the Sherburne County Courthouse area in Elk River; however, recent discussions include designs that limit some of the expected turns as previously shared. Mayor Knier discussed the proposed redesign will make it difficult to get to the businesses on the south side of Highway 10. This won’t be good for those businesses and isn’t equitable compared to the businesses on the north side. It was also discussed that sending a large commercial vehicle to use a U- turn in a 65 mile per hour speed zone poses significant safety concerns. Council Member Halverson discussed most J turn designs are full J turns. The proposed three-quarter J turns will be hard for large vehicles to turn around in, especially in a highly industrial area like ours. Council directed staff to draft a response to MnDOT that the city prefers full J turns at two of the three intersections east of town, and Council supported the City Engineer signing the MnDOT plans if this language is included. ## 5. OTHER Norm Michels discussed the city received a request from George Quinn for improvements at Veteran’s Memorial Park. Michels noted the city has received a $3,500 donation from Big Lake Spud Fest to contribute towards the improvements. It won’t cover all the costs but there are funds available in the park fund if needed. Hanna Klimmek noted they would like to make the improvements by Memorial Weekend if possible. A consensus of the Council was to allow for the improvements to be completed as discussed at Veteran’s Memorial Park. ## 6. ADJOURN Council Member Seefeld motioned to adjourn at 6:02 p.m. Seconded by Council Member Noding unanimous ayes, motion carried. City Clerk Date Approved by Council ## Prepared By: ## Gina Wolbeck, City Clerk ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6C ## Item Description: ## April 15, 2026 City Council Regular Meeting Minutes ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: N/A ## ACTION REQUESTED By approving this item on the Consent Agenda, Council would be approving the April 15, 2026 City Council Regular Meeting Minutes as presented. ## BACKGROUND/DISCUSSION The April 15, 2026 City Council Regular Meeting Minutes are attached for Council’s review. ## FINANCIAL IMPACT ## N/A ## STAFF RECOMMENDATION ## N/A ## ATTACHMENTS ## Regular Meeting Minutes ## AGENDA ITEM ## Big Lake City Council ## Big Lake City Council Meeting Minutes Date: April 15, 2026 Page 1 of 6 ## BIG LAKE CITY COUNCIL ## REGULAR MEETING MINUTES ## APRIL 15, 2026 ## 1. CALL TO ORDER Mayor Paul Knier called the meeting to order at 6:30 p.m. ## 2. PLEDGE OF ALLEGIANCE The Pledge of Allegiance was recited. ## 3. ROLL CALL Council Members present: Ken Geroux, Ken Halverson, Paul Knier, Kim Noding, and Paul Seefeld. Also present: City Administrator Hanna Klimmek, City Clerk Gina Wolbeck, Finance Director Deb Wegeleben, City Engineer Layne Otteson, Community Development Director Marie Popp, Police Chief Sam Olson, Streets/Parks/Fleet Superintendent Norm Michels, Water/Wastewater Superintendent Dan Childs, and Consultant City Planner Kendra Lindahl from Landform. Pastor Kyle Sidlo from Saron Lutheran Church gave an invocation. ## 4. OPEN FORUM Mayor Knier opened the Open Forum at 6:31 p.m. No one came forward. Mayor Knier closed the Open Forum at 6:31 p.m. ## 5. PROPOSED AGENDA Council Member Seefeld motioned to adopt the proposed Agenda as presented. Seconded by Council Member Noding, unanimous ayes, Agenda adopted. ## 6. CONSENT AGENDA Council Member Noding motioned to approve the Consent agenda as presented. Seconded by Council Member Seefeld, unanimous ayes, Consent Agenda approved. The Consent Agenda consisted of: 6A. Approve List of Claims, 6B. Approve Council Workshop Minutes of March 18, 2026, 6C. Approve Regular Council Meeting Minutes of March 18, 2026, 6D. Approve Proclamation ## Big Lake City Council Meeting Minutes Date: April 15, 2026 Page 2 of 6 Proclaiming May 3-9, 2026 as Professional Municipal Clerk’s Week, 6E. Approve Proclamation Proclaiming May 10-16, 2026 as National Police Week and May 15, 2026 as Peace Officers Memorial Day, 6F. Accept Resignation of Part-time Liquor Store Employee Rickey Peterson, 6G. Approve Resolution No. 2026-18 Rescinding Resolution No. 2026-05 Requesting the Great River Regional Library to Conduct a Space Needs Assessment, 6H. Approve Letter of Support for Retaining Local Zoning Authority, 6I. Approve Lift Station No. 7 Quote with Total Control Systems, Inc., 6J. Approve Conditional Offer of Employment to Zachary Vidmar for the Police Officer Position, 6K. Approve 2026 Big Lake Spud Fest Temporary On-sale Liquor License Application, 6L. Approve Resolution No. 2026-19 approving a Stormwater Maintenance Agreement and Easement for Cobblestone Second Addition, 6M. Approve Joint Powers Agreement with Big Lake Township for Improvements to 172nd Street NW, 6N. Approve Joint Powers Agreement for the Sherburne County Multi Jurisdiction Emergency Response Unit, and 6O. Approve Big Lake Pizza Factory, Inc. Assignment of Purchase Agreements to RM Specialties LLC. ## 7. BUSINESS 7A. PUBLIC HEARING – Annexation by Ordinance for Parcel No’s. 10-00122-1115, 10-00122- 1116, and 10-00122-1117 Kendra Lindahl reviewed the 50-acre annexation petition submitted by MC Land Holdings, Inc. on behalf of the property owners Ralph Kiffmeyer and Mary Kiffmeyer for parcel no’s. 10-00122-1115, 10-00122-1116, and 10-00122-1117, located north of 201 st ## Avenue and the Hudson Woods Development. Lindahl discussed the annexation is being requested for future development as shown on the Shores of Elk River concept plan reviewed by the City Council on January 21, 2026. Council member Noding asked what happens if the Law Judge doesn’t approve an annexation. Lindahl responded she hasn’t seen it happen for annexations being petitioned for by the property owner, but she has seen denials when the property owner isn’t the petitioner. Mayor Knier opened the public hearing at 6:37 p.m. No one came forward. Mayor Knier closed the public hearing at 6:37 p.m. Council Member Seefeld motioned to approve Ordinance No. 2026-01 annexing Parcel No.’s 10- 00122-1115, 10-00122-1116, and 10-00122-1117. Seconded by Council Member Noding, unanimous ayes, motion carried. Council Member Noding motioned to approve Resolution No. 2026-20 authorizing summary publication of the annexation ordinance. Seconded by Council Member Seefeld, unanimous ayes, motion carried. ## Big Lake City Council Meeting Minutes Date: April 15, 2026 Page 3 of 6 7B. PUBLIC HEARING – Annexation by Ordinance for Parcel No’s. 10-00325-1101, 10-00325- 1410, and 10-00324-4400 Kendra Lindahl reviewed the 115.19-acre annexation petition submitted by Rebecca Cassidy of Fischer Construction Group, Inc. on behalf of the property owners Jeffrey Johnson, Michael Hurley, Douglas Sauter, and Sydney Crowder Franco for parcel no’s. 10-00325-1101, 10-00325-1410, and 10-00324-4400, located south of US Highway 10 and north of the Harrison Cove Development. Lindahl discussed the annexation is being requested for a potential future light industrial development which requires connection to municipal utilities. The property owners are required to complete an Environmental Assessment Worksheet (EAW) for the proposed development. This EAW will require the approval of a Joint Powers Agreement to allow the City to be the responsible governmental unit for the EAW if the EAW proceeds before the annexation process is complete. Mayor Knier opened the public hearing at 6:39 p.m. No one came forward. Mayor Knier closed the public hearing at 6:39 p.m. Council Member Geroux motioned to approve Ordinance No. 2026-02 annexing Parcel No.’s 10- 00325-1101, 10-00325-1410, and 10-00324-4400. Seconded by Council Member Noding, unanimous ayes, motion carried. Council Member Geroux motioned to approve Resolution No. 2026-21 authorizing summary publication of the annexation ordinance. Seconded by Council Member Seefeld, unanimous ayes, motion carried. ## 7C. Big Lake Public Library Annual Report Great River Regional Library Services Coordinator, Hilary Dawson, presented an annual report on services provided by the Big Lake Public Library. Dawson reviewed statistics and impact the Big Lake Library experienced in 2025 and reviewed the established library hours at the Big Lake branch. Dawson also provided a system-wide overview, noting in 2025 they had 3,060 total borrowers, 11,015 checkout sessions, 631 Summer Reading Challenge participants and 138 Winter Reading Challenge participants. Dawson also reviewed special programming the library offered in 2025, community outreach efforts, area partnerships, and the Locally Growin’ Campaign. Dawson thanked the Friends of the Big Lake Library for providing new furniture at the library. Mayor Knier asked for information on the MN State Park passes available from the library. Dawson responded MN State Park passes can be checked out on a first come, first serve basis, and can be checked out for 7 days. The pass would allow the library user access into any state park for parking purposes. After 7 days, the pass then becomes available for checkout by another user. ## Big Lake City Council Meeting Minutes Date: April 15, 2026 Page 4 of 6 7D. Ordinance Amending Big Lake City Code Chapters 2 (Administration), 5 (Nuisances), 6 (Traffic) and 10 (Zoning) – Annual City Code Updates Kendra Lindahl reviewed the planners report for the annual City Code updates. Lindahl discussed the city completed a repeal and replace of the Zoning Ordinance, Subdivision Ordinance and Sign Ordinance in 2023, which was adopted on April 26, 2023. When the new ordinances were adopted, staff noted that regular review and updates should be expected to correct any errors and address policy changes as needed. The most recent regular review and update to the Code was approved in Ordinance 2025-09 at the December 10, 2025 City Council meeting. During the presentation of the ordinance update, it was noted that updates to Nuisance Ordinances and Reasonable Accommodation would be prioritized during the next revision. The majority of the proposed amendments are not substantive but are housekeeping items to correct spelling, comply with State laws, correct inconsistencies, and add clarity. Lindahl noted the Planning Commission held a public hearing on April 6, 2026, and no one from the public spoke on the issue. The Planning Commission unanimously recommended approval of the amendments as presented. Council Member Halverson asked if noxious weeds will still be restricted, and Lindahl responded they are, and will continue to be restricted. Halverson also asked if any definitions in the code define data centers. Lindahl responded if someone wanted to construct a data center in the City of Big Lake they would have to apply for a text amendment as data centers are not currently a permitted use in the city. Mayor Knier discussed the amendments to notifications for requirements for snow removal from city sidewalks, noting citizens can sign up to receive notifications from the City Website. Lindahl discussed the proposed amendment would change the city notification requirement from having to notify for each snow event, to annual notifications. Council Member Noding asked what the timeframe will be for notifications to go out. Deb Wegeleben explained notifications would be generated at the beginning of the snow season, and that the notices would be from the city website and other city media platforms. Knier noted the city should continue to send out reminders of upcoming snow removal enforcement on our media platforms. Mayor Knier asked if the restriction for parking in front of mailboxes will be complaint based. Chief Olson responded there have been a handful of complaints received of people intentionally parking in front of mailboxes and refusing to move their vehicle, noting responses on violations would be complaint based. Council Member Seefeld motioned to approve Ordinance No. 2026-03 amending Chapters 2 (Administration), Chapter 5 (Nuisances), Chapter 6 (Traffic) and Chapter 10 (Zoning) of the City Code. Seconded by Council Member Noding , unanimous ayes, motion carried. ## Big Lake City Council Meeting Minutes Date: April 15, 2026 Page 5 of 6 Council Member Seefeld motioned to approve Resolution No. 2026-22 authorizing summary publication of the ordinance amending Chapters 2, 5, 6, and 10 of the City Code. Seconded by Council Member Noding, unanimous ayes, motion carried. 7E. Revised Final Plans and Specifications and Authorize Advertisement for Bids for the 2026 ## Street and Utility Improvement Project No. ST2026-1 Layne Otteson reviewed the City Council previously approved final plans for construction of Minnesota Avenue and 172nd Street, noting there haven’t been any changes to 172nd Street since that approval. The Minnesota Avenue improvements from County Road 43 to 180th Street were contingent upon receiving $1.4 million in LRIP funding from the State, which the City was recently notified the project was not awarded for grant funding. Without the funding, there are options for Minnesota Avenue to consider which significantly impact the City’s CIP Street Fund 196. The City Council reviewed a recommendation (Option C) of the City’s Street Committee at their workshop tonight. A consensus of the Council was to move forward with Option C which included construction of the Minnesota Avenue 550’ asphalt pavement segment from CR 43 to the east border of Public Safety Facility property, no construction of a gravel emergency segment to 180th Avenue NW, and to pursue LRIP funding for 2027. Council Member Seefeld motioned to approve Resolution No. 2026-23 which revises the construction scope of ST2026-1 by approving revised final plans and specifications which include approximately 550’ asphalt pavement construction of Minnesota Avenue from CR 43 to the eastern border of the Public Safety Facility property, no construction of a gravel emergency road segment to 180th Avenue NW, authorize Advertisement of Bid for the 2026 Street and Utility Improvement Project No. ST2026-1, and authorize staff to pursue LRIP Grant Funding in 2027. Seconded by Council Member Noding. Motion passed with a vote of 4:1 with Council Members Geroux, Knier Noding, and Seefeld voting aye, and Council Member Halverson voting against. Motion carried. ## 8. ADMINISTRATOR’S REPORT City Administrator Hanna Klimmek discussed CEDA will be submitting a letter of intent to the Blandin Foundation for irrigation, landscaping, and trail extensions within the three parks where new equipment will be installed this spring. This is a competitive process, and we must first be invited to apply. We expect to know whether we receive an invitation within the first couple of weeks in May. Klimmek also noted several staff members will be attending the League of Minnesota Cities Workshop on April 21 in St. Cloud. The workshop includes tracks for administration, police, public works, and safety committees. This workshop provides a valuable opportunity for cross-training and continued professional development. Klimmek discussed she also be attending the Minnesota City/County Management Association Annual Conference later this month. Klimmek recognized city employee John Koller who has served the City of Big Lake in ## Big Lake City Council Meeting Minutes Date: April 15, 2026 Page 6 of 6 the fleet department for five years. He brings a wealth of experience and knowledge as one of our mechanics, thanking him for his dedicated service to the community. ## 9. MAYOR & COUNCIL REPORTS and QUESTIONS/COMMENTS Mayor Knier: reviewed the April Big Lake Economic Development Authority Meeting, the PBPC Committee and a Streets Committee Meeting. Council Member Geroux: discussed the April Big Lake Economic Development Authority Meeting. Geroux also attended a PBPC and Streets Committee Meeting. Council Member Noding: discussed the recent Big Lake Community Lakes Association Meeting. Council Member Seefeld: reviewed the April Planning Commission Meeting. 10. OTHER – No other. ## 11. ADJOURN Council Member Seefeld motioned to adjourn at 7:13 p.m. Seconded by Council Member Noding, unanimous ayes, motion carried. ## Clerk ## Date Approved by Council ## Prepared By: ## Hanna Klimmek, City Administrator ## Meeting Date: 5/20/2026 ## ☒ Regular Agenda Item ## ☐ Consent Agenda Item Item No. ## 6D ## Item Description: ## National Public Works Week Proclamation ## Reviewed By: Norm Michels, Streets/Parks/Fleet ## Superintendent ## Reviewed By: Dan Childs, Water/Wastewater ## Superintendent ## ACTION REQUESTED Motion to approve a PROCLAMATION proclaiming May 17 – 23, 2026 as National Public Works Week. ## BACKGROUND/DISCUSSION May 17 – 23, 2026 is the 66 th annual National Public Works Week sponsored by the American Public Works Association. Our Public Works professionals focus on infrastructure, facilities, and services that are of vital importance to the City of Big Lake. Their work supports public health, quality of life, and well-being of the community. ## FINANCIAL IMPACT ## N/A ## STAFF RECOMMENDATION Approval of a PROCLAMATION proclaiming May 17 - 23, 2026 as National Public Works Week. ## ATTACHMENTS ## Proclamation ## AGENDA ITEM ## Big Lake City Council ## P ROCLAMATION ## NATIONAL PUBLIC WORKS WEEK May 17–23, 2026 “Rooted in Service, Powered by Community” WHEREAS, Public Works professionals focus on infrastructure, facilities, and services that are of vital importance; and to the public health, quality of life, and well-being of the people of the City of Big Lake; and, WHEREAS, these infrastructure, facilities, and services could not be provided without the dedicated efforts of our City of Big Lake Public Works professionals who are responsible for rebuilding, improving, and protecting our parks, trails, roads, water supply, water treatment and solid waste systems, public buildings, and other structures and facilities essential for our citizens; and, WHEREAS, it is in the public interest for the citizens, civic leaders, and children in the City of Big Lake to gain knowledge of and to maintain an ongoing interest and understanding of the importance of public works and public works programs in their respective communities; and, WHEREAS, the year 2026 marks the 66 th annual National Public Works Week sponsored by the American Public Works Association. NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Big Lake to hereby proclaim the week of May 17 – 23, 2026 as National Public Works Week. We urge all citizens to pay tribute to our Public Works professionals and to recognize the substantial contributions they make to protecting our health, safety, and advancing quality of life for all. ## Adopted by the Big Lake City Council this 20 th day of May, 2026. Mayor Paul Knier Council Member Ken Geroux Council Member Ken Halverson Council Member Kim Noding Council Member Paul Seefeld ## Prepared By: ## Deb Wegeleben, Finance Director ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6E ## Item Description: Floaters Recreational Rentals, LLC – Lease ## Agreement Terminated ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Norm Michels, Streets/Parks/Fleet Superintendent ## ACTION REQUESTED By approving this item on the Consent Agenda, Council would be authorizing the termination of the Lease Agreement between the City of Big Lake and Floaters Recreational Rentals, LLC. ## BACKGROUND/DISCUSSION At the December 11, 2024, Council meeting, the City Council approved a lease agreement for the period of 2025-2027 with Floaters Recreational Rentals, LLC, owned by Stacy and Terrence Mohs, for the placement of a semi-permanent structure at Lakeside Park. In Fall 2025, the Mohs notified City staff that they would not be continuing operations at Lakeside Park. At that time, they indicated an interest in identifying a successor to assume the business; however, no replacement operator has been secured. The semi-permanent structure has since been removed from the site. As the business is no longer operational, staff is recommending that the City Council formally terminate the lease agreement with Floaters Recreational Rentals, LLC, prior to its scheduled expiration of May 1, 2027. ## FINANCIAL IMPACT The City will no longer receive the $500 lease payment associated with this agreement. However, the removal of the structure frees up an additional parking space at Lakeside Park, providing a minor operational benefit to park users. No additional financial impacts are anticipated. ## STAFF RECOMMENDATION Council approval of the termination of the lease agreement with Floaters Recreational Rentals, LLC, as the business is no longer operational and the structure has been removed from Lakeside Park. ## ATTACHMENTS ## N/A ## AGENDA ITEM ## Big Lake City Council ## Prepared By: ## Hanna Klimmek, City Administrator ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6F ## Item Description: Amended Agreement for Legal Services Between the City of Big Lake and Campbell Knutson, Professional ## Association ## Reviewed By: Deb Wegeleben, Finance/HR Director ## Reviewed By: Sam Olson, Chief of Police/Emergency ## Manager & Personnel Committee (Councilmembers Ken ## Geroux and Paul Seefeld) ## ACTION REQUESTED By approving this item on the Consent Agenda, Council approves an amended agreement for legal services between the City of Big Lake and Campbell Knutson. ## BACKGROUND/DISCUSSION The City of Big Lake contracts with Campbell Knutson for legal services. Staff has been working with the firm on an amended agreement that reflects a few updates to better align with the City’s current and anticipated needs. The Personnel Committee reviewed the draft amended agreement on April 22, 2026 and is recommending approval by the City Council. The amended agreement includes a few key updates: ## Extreme Risk Protective Orders (ERPO) The agreement now includes legal services related to ERPO matters. Extreme Risk Protective Orders are court-issued orders that temporarily restrict an individual’s access to firearms when they are determined to pose a significant risk to themselves or others. These cases require timely legal review and coordination with law enforcement. Services will be billed at: • $200 per hour for attorney time • $100 per hour for paralegal/legal assistant/law clerk time ## Rate Adjustment Beginning January 1, 2027 • Attorney rates will increase to $205 per hour (currently billed at a rate of $180 per hour) • Paralegal/legal assistant/law clerk rates will increase to $105 per hour (currently billed at a rate of $95 per hour) These adjustments reflect the current market rate for municipal legal services. ## Ongoing Annual Adjustments Beginning January 1, 2028 Moving forward, hourly and meeting rates will be adjusted annually based on the same cost-of-living adjustment (COLA) provided to non-union City employees. ## AGENDA ITEM ## Big Lake City Council Adding ERPO-related services ensures the City has the appropriate legal support in place as these matters arise. The updated rate structure provides more predictability and keeps future adjustments consistent with how the City approaches employee compensation, while also staying in line with market conditions. ## FINANCIAL IMPACT The amendment includes modest rate increases and establishes a clear framework for future adjustments. As with current services, costs will vary depending on the level of legal support needed throughout the year ## STAFF RECOMMENDATION Staff recommends approval of the amended agreement between the City of Big Lake and Campbell Knutson for legal services, as recommended by the Personnel Committee. ## ATTACHMENTS ## Current Agreement for Legal Services – Dated January 1, 2024 ## Amended Agreement for Legal Services – Dated May 20, 2026 ## AMENDED AGREEMENT FOR LEGAL SERVICES ## BETWEEN THE CITY OF BIG LAKE AND ## CAMPBELL KNUTSON, Professional Association THIS AGREEMENT, effective May 20, 2026, is by and between the CITY OF BIG LA KE, a Minnesota municipal corporation ("City") and CAMPBELL KNUTSON, P.A., a Minnesota corporation ("Attorney"). NOW, THEREFORE, in consideration of the mutual undertakings herein, the parties h ereto agree as follows: 1. ## SERVICES AND RELATIONSHIP. ## A. The Attorney shall furnish and perform general civil municipal legal services for the City. ## B. The Attorney shall be engaged as an independent contractor and not as a City employee. The Attorney is free to contract with other entities. 2. ## TERM. ## A. The Attorney shall serve at the pleasure of the City Council, and this Agreement may be terminated without cause by resolution of the City Council. ## B. The Attorney may terminate this Agreement at any time, provided that the Attorney shall give the City thirty (30) days written notice before the tennination becomes effective. 3. ## PAYMENT. ## A. ## General Civil Municipal: ## • All Attorneys ## • Paralegals/Legal Assistants/Law Clerks $180.00 I per hour $95.00 I per hour ## B. Pass-through Legal Services: The customary hourly rate of the particular attorney doing the work, ranging from $150.00 to $300.00 per hour, or paralegal/legal assistant, 174800v88 1 ## Prepared By: ## Deb Wegeleben, Finance Director/HR ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6G ## Item Description: Appointment of Community Development Open ## Positions ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Marie Popp, Community Development ## Director, and the Personnel Committee ## ACTION REQUESTED By approving this item on the Consent Agenda, Council would be approving the following appointments: • Employment Status Change for Tara Kohl to the Community Development Coordinator position, effective May 21, 2026. • Appointment of Martha Dougherty to the Community Development Technician – Planning position with a start date of May 21, 2026. ## BACKGROUND/DISCUSSION The 2026 approved staffing planning for the Community Development Department included the addition of a Community Development Coordinator position in place of a City Planner. The Community Development Coordinator position was posted in February, and the City received seventeen applications. Staff interviewed six applicants and determined the best-qualified candidate was internal applicant Tara Kohl, who currently serves as the Community Development Technician – Planning. Following that process, staff advertised the now-vacant Community Development Technician - Planning position and received fourteen applications. Staff interviewed five applicants and determined that the best- qualified candidate was Martha Dougherty. Staff as well as the Personnel Committee are recommending the following: • Tara Kohl, to be promoted to the Community Development Coordinator position. Tara has been with the City since 2023 and has been a valuable asset to the organization. Staff are confident Tara will continue to serve the City well in this new role. Tara’s employment status change will be effective May 21, 2026. • Martha Dougherty, be appointed to the Community Development Technician – Planning position, with a start date of May 21, 2026. ## FINANCIAL IMPACT Both positions are included in the approved 2026 Community Development Department Budget. • Tara Kohl will be moved to Grade 12, Step 2 of the City’s Pay Plan. • Martha Dougherty will begin employment at Grade 10, Step 2 of the City’s Pay Plan. ## AGENDA ITEM ## Big Lake City Council ## STAFF RECOMMENDATION Staff recommends Council approve an employment status change for Tara Kohl to the Community Development Coordinator position and approve the appointment of Martha Dougherty to the Community Development Technician – Planning position. ## ATTACHMENTS ## N/A ## Prepared By: ## Greg Zurbey, Liquor Store Manager ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6H ## Item Description: ## Accept Resignation from Part-time Liquor Clerks Debra ## Atkinson and Jennifer Fingarson ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Deb Wegeleben, Finance Director ## ACTION REQUESTED By approving this item on the consent agenda, Council would be accepting the resignation of Part-time Liquor Clerks Debra Atkinson and Jennifer Fingarson. ## BACKGROUND/DISCUSSION On April 19, 2026, part-time Liquor Clerk Debra Atkinson submitted a resignation of employment effective immediately. On May 12, 2026, part-time Liquor Clerk Jennifer Fingarson submitted a resignation of employment effective immediately. ## FINANCIAL IMPACT ## N/A ## STAFF RECOMMENDATION Staff recommends accepting resignations of Debra Atkinson and Jennifer Fingarson. ## ATTACHMENTS ## N/A ## AGENDA ITEM ## Big Lake City Council ## Prepared By: Corrie Scott, Recreation and ## Communication Coordinator ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6I ## Item Description: ## 2026 Compeer Financial Farmers Market Grant ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Norm Michels, Streets, Parks, and Fleet ## Superintendent and Deb Wegeleben, Finance Director ## ACTION REQUESTED By approving this item on the Consent Agenda Council is approving the 2026 Compeer Financial Grant Funding for the Big Lake Farmers Market. ## BACKGROUND/DISCUSSION Compeer Financial has granted the Big Lake Farmers Market $1,000 to help with advertising and marketing for the 2026 summer season. This will include expenses related to boosting Facebook ads, the weekly email newsletter, and advertisements in local newspapers and catalogs. Staff would like to thank Compeer Financial for this generous funding in support of the Big Lake Farmers Market 2026 season. Attached is the grant application for reference. ## FINANCIAL IMPACT Approving this grant will add $1,000 to the Farmers Market Budget. ## STAFF RECOMMENDATION Approve the 2026 Farmers Compeer Financial Grant Funding. ## ATTACHMENTS ## Compeer Financial Grant Application ## AGENDA ITEM ## Big Lake City Council ## Farmesr Market Organization Grant Application Fields marked with a * are required. Grant dollars are intended to drive economic impacts and the spirit of building and growing a community at farmers markets by supporting: marketing, technology, education and engagement. Well-qualified applicants will be able to explain how the grant dollars impact the local economy and/or community and support Compeer’s vision of creating a world where agriculture and rural communities are dynamic, collaborative and thriving. Applicants must be an established Farmers Market that: has at least three vendors of locally-produced agricultural products is free and open to the public has posted hours of operation * U-pick operations, road-side stands, CSAs, on-line markets and storefronts are not eligible. Farmers Market must be located in Compeer Financial's 144-county territory. Please review the full program guidelines before applying. Notes on using Jotform: SAVE: Use the 'Save' button at the end of the application any time you need to save your progress and return later. The Jotform® platform will prompt you to sign up with email, log in, or Skip Create an Account. If you do not have a Jotform® account or do not want to create one, choose Skip Create an Account. You will then be able to email yourself a link to access the saved application later. You may need to check your spam or junk folder for the email. SUBMIT: After clicking 'Submit,' a Thank You page will appear confirming your application has been submitted. You will also receive an email with the completed application for your records. You may need to check your spam or junk folder for the email. ## Market Organization Information ## Name of Farmers Market ## Big Lake Farmers Market ## Market Manager/Contact Name ## Corrie Scott ## Contact Phone Number 612-297-6331 ## Contact Email Address cscott@biglakemn.org 1 ## Market Website/Social Media https://www.biglakemn.org/350/Farmers-Market Market Address (physical address of the market location) ## 101 Lakeshore Drive ## Big Lake, Minnesota, 55309 ## County ## MN - Sherburne Is the farmers market the legal entity to receive grant funds, if awarded? ## No ## Name of Legal Entity/Fiscal Sponsor to receive grant funds, if awarded. ## City of Big Lake ## Upload the Market or Fiscal ## Sponsor's W-9 ## PDF 2024 W9.pdf ## Mailing Address: Street / PO Box ## 160 Lake Street N ## Mailing Address: City ## Big Lake ## Mailing Address: ST ## MN ## Mailing Address: Zip / Postal Code 55309 ## Market Information ## Year Market Established 2011 ## Days and Hours the Market is Open Wednesdays from June to August from 3-7 p.m. and in September from 3-6 p.m. Winter Market is third Saturday of the month from November to April from 10 a.m. - 1 p.m. at City Hall ## Number of Annual Visitors 6000 ## Number of Vendors 38 Number of Farmer Vendors - those growing, raising food ready products - vegetables, fruit, protein 13 ## Number of Agricultural, Value Added Vendors - those making food products or using self- grown/produced resources to create products 11 Number of Artisans - artists and crafts 7 2 ## Number of Food Truck/Pop Up Vendors - selling food/drink to be consumed at the market 7 ## Number of Local Vendors 38 ## Number of Non-Local Vendors 0 ## Grant Funding Request ## Total Funds Requested 1000 What will you do with the grant dollars, if awarded? Provide specific details of purchase(s), including cost, needs, and research/discussions around the purchase(s). We hope to use these funds to continue to increase our marketing budget to raise awareness of our farmers market in an attempt to grow our customer base so that our vendors can increase their profits. We will use these funds to pay for advertisements in local Community Education Catalogs, Big Lake area newspapers, the Senior Perspective newspaper, an online newsletter via Constant Contact, radio advertisements, and through social media by boosting weekly Facebook ads. Select Area(s) grant funds would impact: How will this grant support Compeer Financial’s vision of creating a world where agriculture and rural communities are dynamic, collaborative and thriving? Additional advertising and marketing for the Big Lake Farmers Market will bring more customers and a wider demographic to shop local each week. The Big Lake Farmers Market has a variety of local vendors that have built relationships with our area residents which has built an understanding of the impact of supporting local farmers, growers, food makers, and artists. The wider customer base allows for more collaboration between vendors. We often see vendors who purchase goods from one another to help sample their products, or to use in the creation or expansion of their products. These collaborations make expansion easier for our vendors, and it helps bring a wider customer base to their booths each week. Being able to highlight vendors online through boosted ads, or advertise the market in varying media platforms will continue to help form these relationships and help our local businesses thrive. Will this grant impact local, agricultural economics? ## Yes What do you expect the local, agricultural economic impact will be? Driving more customers to the market will help to increase sales for our local vendors. This in turn will assist in the expansion of our vendor's farms and businesses. Will this grant support community development? ## Yes What do you expect the community development support will be? There are customers who travel from outside of Big Lake to attend the Big Lake Farmers Market. While in Big Lake, they are supporting our local vendors and also stopping by local brick and mortar businesses on their way home. When they stop by Lakeside Park and see the beautiful amenities, it encourages them to come back to Big Lake and continue to support local businesses and local parks. We also host community organizations that offer free kids programming and share information on local resources. 3 Optional: Anything else you want to add? We appreciate your previous support of the Big Lake Farmers Market and our vendors and thank you for considering our application again this year. How did you learn about this grant program? (Select one that is the best fit) ## Email from Compeer Financial ## Name of Compeer Financial Team Member ## Optional Photo Submission Upload a photo that represents your organization or project (Examples include group photos, facilities or equipment in use, schematic drawings, sketch, etc.) The submitted photo is for promotional purposes only and will not be used during grant review. If selected as a recipient, the image may be used in grant promotional materials. 4 Accepted file types: jpeg, png and pdf. By uploading an image, for valuable consideration, the receipt and sufficiency of which is acknowledged, I grant Compeer Financial, ACA; Compeer Financial, FLCA; and Compeer Financial, PCA (collectively, “Compeer”), their directors, employees, agents, assigns, licensees, and representatives, the absolute and irrevocable right and permission to copyright, use, publish, republish, distribute and exhibit the submitted image in any form, that I have created and submitted to Compeer or of me or in which I may appear, in conjunction with my name if they so choose, in all forms, advertising, and media and in any other manner for any lawful purpose, including but not limited to, for purposes of publication, commerce, and trade and in connection with or as part of Compeer’s trade name, or any goods, services, package, container, label, trademark, logo, trade dress, or advertising, promotional, marketing, or sales materials. Additionally, I waive any right to inspect or approve the finished product, or any materials or copy that may be used in connection with such photographs, video, digital images or sound recordings. By submitting an image, I represent and warrant to Compeer that content I submit is original content that does not violate any third party’s copyrights and that I have obtained permission from all identifiable people featured in the original content to submit to Compeer. ## Acknowledgement By clicking "I Agree", you acknowledge the following: The information provided in this grant application is true and correct. Debts or obligations to pay these costs have not already been incurred. Also, if grant funds are awarded, you acknowledge: Funds will be used solely for the purpose stated in this application and spent by October 1, 2026. Completion of a grant report, including documentation of the grant expenditure, such as a receipt of purchase, will be submitted by October 1, 2026. Funds shall be returned to Compeer Financial if grantee has not performed in accordance with these terms, or if the project for the use of the funds is no longer needed. Compeer Financial should be recognized by grantee in all publicity materials (social media posts, press releases, etc.) related to the funded request. Grantee shall cooperate with Compeer Financial in connection with all publicity materials that Compeer Financial may wish to publish regarding the project, including, but not limited to providing photo releases and/or other consents. A Compeer Financial team member may complete a site visit or check presentation as part of outreach efforts. 5 Grantee agrees to indemnify and hold Compeer Financial, ACA harmless against any and all liability for damages arising out of grantee’s actions in furtherance of the project for which grant funds have been awarded. Compeer Financial, ACA shall not be liable for any claims arising out of the equipment, project or any work performed in connection therewith. ## I Agree ## Full Name ## Corrie Scott ## Title ## Recreation and Communication Coordinator ## Date Monday, March 9, 2026 ## Submission Date March 9, 2026 15:46 6 ## Prepared By: ## Marie Popp, Community ## Development Director ## Meeting Date: 5/20/2026 ## ☐Regular Agenda Item ☒C onsent Agenda Item Item No. ## 6J ## Item Description: Cooperative Agreement for Environmental Review ## Worksheet ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Gina Wolbeck, City Clerk ## ACTION REQUESTED Motion to approve a Cooperative Agreement between the City of Big Lake and the Town of Big Lake related to Annexation and Environmental Review for parcel no.’s 10-00325-1101, 10-00325-1410, and 10- 00324-4400, contingent upon City Attorney review and recommended changes. ## B ## ACKGROUND/DISCUSSION The City received a petition for annexation of approximately 115 acres. The owners of the property requested the annexation in connection with the potential development for light industrial purposes. The purpose of the annexation is to provide the site with municipal utilities, without which the proposed development could not occur. The City notified Big Lake Township of the requested annexation and held the public hearing on April 15, 2026. The proposed development of the Property will require the preparation of a mandatory environmental assessment worksheet (EAW). The owners of the Property do not intend to finalize the annexation into the City unless and until the EAW has been completed. If for any reason the proposed development of the site does not move forward, the owners of the property intend that the annexation not proceed. The Cooperative Agreement acknowledges the project’s land use approvals would be from the City of Big Lake and allows for the City of Big Lake to be the responsible government unit for the environmental review process. ## F ## INANCIAL IMPACT All costs for the EAW shall be the responsibility of the applicant. There will be no cost to the City or Township. ## STAFF RECOMMENDATION The Big Lake Town Board approved the Cooperative Agreement at their meeting on May 13, 2026. Staff recommends the City Council also approve the Cooperative Agreement as presented. ## ATTACHMENTS ## Attachment A – Cooperative Agreement ## AGENDA ITEM ## Big Lake City Council ## Attachment A ## Cooperative Agreement 1 238810v3 ## COOPERATIVE AGREEMENT ## RELATED TO ANNEXATION AND ENVIRONMENTAL REVIEW THIS COOPERATIVE AGREEMENT is made as of ___________, 2026 by and between CITY OF BIG LAKE, a Minnesota municipal corporation (“City”) and TOWN OF BIG LAKE, a Minnesota political subdivision (“Town”). ## Recitals A. City has received a property owner petition for the annexation of approximately 115.32 acres of land from the Township of Big Lake to the City of Big Lake. The property that is the subject of the petition consists of tax parcel numbers 10-00325-1101, 10-00325-1410, and 10- 00324-4400 (the “Property”). B. The owners of the Property have requested the annexation in connection with the potential development of the Property for light industrial purposes. The purpose of the annexation is to provide the Property with municipal utilities, without which, the proposed development could not occur. C. If the proposed annexation occurs, the City will be the local governmental unit that would be responsible for all relevant land use approvals for the proposed development of the Property, including comprehensive guide plan amendment, and zoning (the “Land Use Approvals”). D. The proposed development of the Property will require the preparation of a mandatory environmental assessment worksheet (“EAW”), under Minnesota Rules 4410.4300, subparts 14 and 36. Those rules designate the responsible governmental unit or RGU to be the local governmental unit. E. The owners of the Property do not intend to finalize the annexation of the Property into the City unless and until the EAW has been completed. If for any reason the proposed development of the Property is not approved, the owners of the Property intend that the annexation not proceed. ## Agreement 1. Incorporation of recitals. The Recitals above are incorporated into and made a part of this Agreement. 2. Designation of RGU. Town and City agree that, because the City will be the local governmental unit that issues final Land Use Approvals, if any, for the proposed development of the Property, the City is the appropriate responsible governmental unit or RGU with respect to compliance with environmental review processes for the proposed development of the Property. 2 238810v3 IN WITNESS WHEREOF, the undersigned governmental units, by action of the governing bodies, have caused this Agreement to be executed in accordance with the authority of Minnesota Statute 471.59. ## TOWN OF BIG LAKE ## By ## Bruce Aubol ## Its Chairperson of the Board ## By ## Brenda Kimberly-Maas ## Its Township Clerk ## CITY OF BIG LAKE ## By ## Paul Knier ## Its Mayor ## By ## Gina Wolbeck ## Its City Clerk ## Prepared By: ## Gina Wolbeck, City Clerk ## Meeting Date: 05/20/26 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6K ## Item Description: Massage Therapist License Application – Ashley ## Zeiszler at Muscle Revive LLC located at 29 Lake Street ## South ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Sam Olson, Chief of Police ## ACTION REQUESTED By approving this item on the Consent Agenda, Council would be approving a RESOLUTION approving a Massage Therapist License to Ashley Zeiszler at the premises located at 29 Lake Street South, under the Muscle Revive LLC Massage Enterprise License, contingent upon the applicants submittal of all required documentation, fees, and upon authorization from the Big Lake Chief of Police based upon satisfactory results of a criminal history background investigation. ## BACKGROUND/DISCUSSION Staff has received an application for a Massage Therapist License for Ashley Zeiszler to practice massage services under the Muscle Revive LLC Massage Enterprise License located at 29 Lake Street South, Big Lake, MN. The applicant has also paid the required $75 license fee and $100 investigation fee. A criminal history background investigation is being conducted by the Big Lake Police Department as required by City Code Section 395.08, and authorization from the Chief of Police is required prior to release of the license. Approval of the license should be contingent upon the applicants submittal of all required documentation, fees, and upon authorization from the Big Lake Chief of Police based upon satisfactory results of a criminal history background investigation. ## FINANCIAL IMPACT Application fees submitted: $75 license fee, and $100 investigation fee. A license renewal fee of $25 will be due at the end of each year. ## STAFF RECOMMENDATION Staff recommends approval of a Massage Therapist License to Ashley Zeiszler to practice massage services under the Muscle Revive LLC Massage Enterprise License located at 29 Lake Street South, Big Lake, MN, contingent upon the applicants submittal of all required documentation, fees, and upon authorization from the Big Lake Chief of Police based upon satisfactory results of a criminal history background investigation. ## ATTACHMENTS ## Application ## Resolution ## AGENDA ITEM ## Big Lake City Council ## MASSAGE THERAPIST UCENSE APPUCATION ## PLEASE PRINT -ATTACH ADDffiONAl PAGES AS NEEDED Name of Applicant: 0 s V\ \-e_ u l � ,s l..i e v j ## Former Names or Aliases Used: ## N I � ____ .,__ ________________ ## Da t es and Places Used: ## Relationship to Business: CO V"'l-\-v-°'- Gk""o V-- _______________________ Address of Applicant: \ 'LOt? \S 4 � Ave_ N �v\ v\ Ce.. �Li"\ , MN ## Applicant H ome or Cell Phone: ( ## � '2-0 "\ 2 �D - 0 7 '-1 L\ ## A pp l i c a nt Email: (A_.$ 'v\ \..e_ \.:\ 1. � \ ("Z.. I e V- � � \'-'\ �\ \ - CD rt ## Applicants Date of Birth: ## Applicants Place of Birth: ## 0 C. L ## 0-..... V" �-l c\ -< , C,,, A ## Business Legal Name: M v\S. e.,\ .e_ Q-e, V\v-e__ LL-C ## Doi n g Business As: H, C-....S � °'=Cg.g � v�-\ s; -t- ## Bu siness License Number as Issued by the City of Big lake: � ________ _ Address of Business: _ 1-9 LC\_, (Le., S' + . � is· l '1 L � . .ALl, H � 5 53:04 Business Phone: l 1 \.D 3 J '2 °1 LO - 3 3 '2 C ## B u s i n e s s ## Email: ## M\A,Ccte,v..e, V\ve. 't:\�SS c'- °3 .e @ ca ## M. � ## I. ## C,,o ## N ## Other ## Social ## Media ## Links for ## B u s i n e s s : ' f 6l e,_..e__ gi)O ## \L ## L, ## M U.S CA e.. (Z-e.,,..,; vc.. ) ## Scheduled ## Opening ## Dat e: ## C¼...W -e.., � o-z ## C-111 Responsible Person: � \ � (Z...o \o ,e c:...,,\L- ## THE MASSAGE ## INSTITUTE ## OF MEMPHIS ## 2076 UNION AVENUE, ## SUITE 202 • MEMPHIS, ## TN 38104 • 901-726-4665 ## TRANSCRIPT ## Name: Ashley Zeiszler ## Address: ## 215 Sussex Court, Cordova, ## TN 38018 ## SUBJECT ## CLOCK ## HOURS <• ## Sciences ## Total: 200 Hours ## Anatomy 34 Hours ## Physiology 34 Hours ## Kinesiology 66 Hours ## Neurology 22 Hours ## Pathology 44 Hours ## Massage ## Theory & Practice ## Total: 200 Hours ## History, ## Benefits, ## Indications, ## Contraindications 20 Hours ## Massage ## Demonstration and Supervised ## Practice 170 Hours ## Charting and Documentation 10 Hours ## Allied ## Modalities ## Total: 150 Hours ## Law 5 Hours ## Ethics 10 Hours ## Business ## Management & Communication 10 Hours ## Americans with Disabilities ## Act 2 Hours ## Hydrotherapy, ## Electro/Heliotherapy, ## Aromatherapy 25 Hours ## Eastern, ## European, and Western theory/methods 25 Hours ## Referral ## Methods 20 Hours ## Specialized ## Populations 28 Hours ## Hygiene & Safety 21 Hours ## HIV & Blood-borne ## Pathogens 4 Hours ## Student Clinic ## Total: 150 Hours ## Total ## Hours and Final ## Grade 700 Hours ## Massage ## Institute of Memphis is accredited by ACCSC, the Accrediting ## Commission ## of Career Schools and Colleges, authorized by the Tennessee ## Higher Education ## Commission, and approved by ## the US Department of Education to participate in Federal Student Aid. Student is in good standing unless otherwise indicated. ## Start ## Date: 10/29/2024 ## Date of Completion: 07/15/2025 When this record bears an original seal and signature, it is an official transcript. ## GRADE - ## A ## A ## A s ## A ## Grade ## Symbols ## A: 93-100 ## B: 85-92 ## C: 75-84 ## D: 70-74 ## S: Satisfactory (75-100) ## U: Unsatisfactory (Less than 75) ## I: Incomplete 7 ':i t ## Date ## Issued: 07/21/2025 ## CITY OF BIG LAKE ## MINNESOTA A general meeting of the Big Lake City Council, Big Lake, Minnesota was called to order by Mayor Paul Knier at 6:30 p.m. at Big Lake City Hall, Big Lake, Minnesota, on Wednesday, May 20, 2026. The following City Council Members were present: Ken Geroux, Ken Halverson, Paul Knier, Kim Noding, and Paul Seefeld. A motion to adopt the following resolution was made by Council Member and seconded by Council Member . ## CITY OF BIG LAKE ## RESOLUTION NO. 2026-XX ## A RESOLUTION APPROVING A MASSAGE THERAPIST LICENSE TO ASHLEY ZEISZLER TO ## PRACTICE THERAPEUTIC MASSAGE UNDER THE MUSCLE REVIVE, LLC MASSAGE ENTERPRISE ## LICENSE AT THE PREMISES LOCATED AT 29 LAKE STREET SOUTH, BIG LAKE, MN WHEREAS, Chapter 3, Section 395 of the Big Lake City Code regulates the licensing and practice of Massage Enterprises and Massage Therapists in the City of Big Lake; and WHEREAS, Kayla Robeck (Muscle Revive, LLC) holds an active, in good-standing Massage Enterprise License at the premises described as 29 Lake Street South, Big Lake, MN; and WHEREAS, Ashley Zeiszler has submitted a Massage Therapist License application to perform Therapeutic Massage under the Muscle Revive LLC Massage Enterprise License at the premises described as 29 Lake Street South, Big Lake, MN. NOW THEREFORE BE IT RESOLVED, by the City Council of the City of Big Lake, Minnesota, that Ashley Zeiszler is contingently granted a Massage Therapist License valid from May 21, 2026 through December 31, 2026, to practice massage services under the Muscle Revive, LLC Massage Enterprise License at the premises located at 29 Lake Street South, Big Lake, MN. The granting of said License is contingent upon the applicants submittal of all required documentation, fees and upon authorization from the Big Lake Chief of Police based upon satisfactory results of a criminal history background investigation. ## Adopted by the Big Lake City Council this 20 th day of May, 2026. ________________________________ ## Paul Knier, Mayor ## Attest: _________________________________ ## Gina Wolbeck, City Clerk The following Council Members voted in favor: The following Council Members voted against or abstained: Whereupon the motion was duly passed and executed. ## DRAFTED BY: ## City of Big Lake ## 160 Lake Street North ## Big Lake, MN 55309 ## STATE OF MINNESOTA ) ## )SS. ## COUNTY OF SHERBURNE ) The foregoing instrument was acknowledged before me this 20 th day of May, 2026 by Paul Knier and Gina Wolbeck, the Mayor and City Clerk respectively of the City of Big Lake, a Minnesota municipal corporation, on behalf of the corporation. ## Notary Public ## Prepared By: ## Norm Michels, Streets/Parks/Fleet ## Superintendent ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6L ## Item Description: ## Purchase of a Bobcat Hydraulic Breaker from Farm-Rite Equipment of St. Cloud, and authorize the Trade-in of a ## 2019 Virnig Brush Mower ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Deb Wegeleben, Finance Director ## ACTION REQUESTED By approving this item on Consent Agenda, Council would be approving a quote submitted by Farm-Rite Equipment of St. Cloud in the amount of $5,505.28 for the purchase of a Bobcat Hydraulic Breaker, and authorizing the trade-in of a 2019 Virnig Brush Mower as part of the quote. ## BACKGROUND/DISCUSSION The public works department rents a skid steer mounted jack hammer (hydraulic breaker) for large concrete replacement jobs throughout the city, one to two times a year. By purchasing this type of equipment, it would allow public works to complete tasks without having to schedule with the rental company and would save time by eliminating the time and labor of picking up and returning rental equipment. In 2019, the city purchased a skid steer mounted virnig brush mower to be used for storm pond maintenance. This equipment has not been utilized as originally intended and staff has been using other equipment to complete storm pond maintenance more efficiently. Due to lack of use, staff is recommending the city trade the brush mower in as part of the purchase of the new jack hammer to help off-set the cost. Staff reached out to two suppliers that sell skid steer mounted attachments. Farm Rite Equipment of St. Cloud provided the best price, including the trade-in. ## FINANCIAL IMPACT Equipment cost would come from CIP fund 199. ## STAFF RECOMMENDATION Staff recommends council approve the purchase of a Bobcat HB980 Hydraulic Breaker with Nail Point from Farm-Rite Equipment of St. Cloud, and authorize the trade-in of a 2019 Virnig Brush Mower. ## ATTACHMENTS ## Quotes ## AGENDA ITEM ## Big Lake City Council ## Prepared By: ## Layne R. Otteson, City Engineer ## ENG26-027 ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6M ## Item Description: Approve Final Plans and Specifications and Authorize Advertisement for the 2026 Street Maintenance ## Project No. ST2026-2 ## Reviewed By: Hanna Klimmek, City Administrator Reviewed By: Deb Wegeleben, Finance Director ## Norm Michels, Street, Parks and Fleet Superintendent ## ACTION REQUESTED By approving this item on the Consent Agenda, Council would be approving a RESOLUTION approving the final plans and specifications and authorizing the Advertisement of Bids for the 2026 Street Maintenance Project No. ST2026-2. ## BACKGROUND/DISCUSSION Seal coating and other pavement preservation activities are a common preventive maintenance activity in Minnesota performed by most cities, counties and rural Mn/DOT districts. City Engineer Otteson and Public Works Superintendent Michels support pavement maintenance work to protect existing pavements and extend the useful life before resurfacing is required. ## Mill and Patch Pavement Segments Public Works has identified areas that have deteriorated at an accelerated pace. The deteriorated areas vary in size but all exceed the capabilities of the City’s skid loader mill machine. These areas are best suited for a commercial size mill with a width of 6’ to 8’ and small paving machine. The street segments identified are 20 to 25 years old and in fair condition except for localized areas of deterioration. The remainder of the street segment has a surface that is very serviceable and nearly 10 years away from resurfacing. Some patch locations include Minnesota Avenue (near the schools) and Eagle Lake Road (south of US 10). ## Seal Coating The primary benefit to sealing the surface of an asphalt pavement is to protect the pavement from the deteriorating effects of the environment such as sun, stormwater and freeze/thaw cycles. The exposure results in asphalt oxidizing and become more brittle. As a result, the pavement will crack because it is unable to bend and flex when exposed to traffic and temperature changes. A chip seal or fog seal, combats this situation by providing a waterproof membrane which not only slows down the oxidation process but also helps the pavement to shed water, preventing it from entering the base material. A secondary benefit of chip seal is an increase in the surface friction which is provided by the angular rock pebbles. As a pavement ages, traffic begins to wear the fine material from an asphalt pavement surface. The sealcoat surface treatment provides additional texture from placing the cover aggregate on to the pavement The most common preservation method in the region is called a “chip seal”. Other methods in Minnesota include “fog seal” and “micro surfacing”. Over the next few weeks, Staff will continue discussions with professionals and contractors in the seal coat industry. ## AGENDA ITEM ## Big Lake City Council Staff considered various attributes (age, condition, traffic, etc.) and determined that seal coating will extend the life of the streets. One of the goals was to identify streets 15 to 20 years old in good condition that have the best chance of making it past 2035. The selected streets have a stable surface, need minimal patching and exhibit good drainage. These likely will not need resurfacing for 7 to 10 years so the return on investment is favorable. In the future, the streets will continue to be evaluated to determine if seal coating or resurfacing is appropriate. The project includes the approximately 10 miles of streets that include neighborhoods south of the BNSF Railroad and commercial area on the east side as shown on the attached map. ## Concrete Repairs Public Works has identified curb segments, sidewalk panels and valley gutters that have significantly settled or broken up. Contractor will remove old segments and reinstall new. These locations are spread throughout the City. ## Pavement Markings This work includes painting crosswalks, turn symbols, and lane striping throughout the City. Most of the painting will be in the sealcoat area and adjacent to City parks. Staff has received pedestrian crossing complaints from other areas of the City that will be addressed. ## Proposed Plan and Schedule The plan includes mill/patch, sealcoating, concrete repairs and pavement markings. Last year, Staff identified a budget of $600,000 but the recent 2026 Minnesota Avenue Extension estimate anticipates higher than expected costs. We have provided a plan that includes approximately 10 miles of street maintenance but expect to reduce the scope to $500,000 in order to offset the Minnesota Avenue cost increase. The following schedule is anticipated: •May 23 - Staff places formal advertisement in City designated paper •June 9 - Staff open bids •June 17 - Council considers awarding project •July or August – Mill/patching, s ealcoat and concrete work ## FINANCIAL IMPACT This project is estimated to cost $550,000 but will be reduced if low bid exceeds $500,000. The costs are identified in the Streets Improvement Fund found within the Capital Improvement Plan. ## S ## TAFF RECOMMENDATION Staff recommends Council approve the project and advertise for bids. ## AT ## TACHMENTS ## ST2026 Street Maintenance Project Plans and Specificat ions - Condensed Version (full version available ## from the City Clerk's Office) ## Engineer’s Cost ## Estimate ## Resolution Approving Final Pla ns and Advertising ## PROJECT MANUAL ## 2026 Street Maintenance Project ## No. ST2026-2 ## City of Big Lake ## Big Lake, MN This is a condensed version of the Project Manual. A full copy is available upon request from the City Clerk's Office. ## City of Big Lake May 2026 ## CERTIFICATIONS PAGE ## PAGE 00 01 05-1 ## CERTIFICATIONS PAGE ## PROJECT MANUAL ## FOR ## 2026 STREET MAINTENANCE PROJECT ## NO. ST2026-2 ## CITY OF BIG LAKE ## BIG LAKE, MN I hereby certify that this plan, specification, or report was prepared by me or under my direct supervision, and that I am a duly Licensed Professional Engineer under the laws of the State of Minnesota. ## Signature: Typed or Printed Name: Layne Otteson, P.E. ## Date: 5/13/2026 License Number: 42079 ## City of Big Lake May 2026 ## ADVERTISEMENT FOR BIDS ## PAGE 00 11 13-1 ## ADVERTISEMENT FOR BIDS ## 2026 STREET MAINTENANCE PROJECT ## NO. ST2026-2 ## CITY OF BIG LAKE ## BIG LAKE, MN ## RE CEIPT AND OPENING OF PROPOSALS: Proposals for the work described below will be received by the City until 1:00 p.m. on Thursday, May 25, 2026 at which time the bids will be opened and publicly read at the City Council Chambers, City of Big Lake, 160 Lake Street North, Big Lake, MN 55309. DESCRIPTION OF WORK: The work includes the construction of approximately: ## 1 76,000 SQ YD BITUMINOUS SEAL COAT ## 1,100 SQ YD PAVEMENT PATCHING ## 7,500 LIN FT STRIPING ## 200 LIN FT REPLACE CONCRETE CURB AND GUTTER ## 350 SQ FT REPLACE CONCRETE FLATWORK (SIDEWALK AND VALLEY GUTTER) together with numerous related items of work, all in accordance with Plans and Specifications. This project is subject to Responsible Contractor Certification. COMPLETION OF WORK: All work under the Contract must be complete by/2026. PLAN HOLDERS LIST, ADDENDUMS AND BID TABULATION: The plan holders list, addendums and bid tabulations will be available for download on-line at www.questcdn.com or contact City Engineer Layne Otteson at Lotteson@biglakemn.org or 763-251-1984 TO OBTAIN BID DOCUMENTS: Complete digital project bidding documents are available at www.questcdn.com or contact City Engineer Layne Otteson at Lotteson@biglakemn.org or 763-251-1984. You may view the digital plan documents on Quest. Please contact QuestCDN.com at 952-233-1632 or info@questcdn.com for assistance in free membership registration, viewing, downloading, and working with this digital project information. Electronic documents may also be purchased for $10.00 from the City by contacting City Engineer Layne Otteson at Lotteson@biglakemn.org or 763-251- 1984. BID SUBMITTAL: A bid shall be submitted online or in person to the City no later than the date and time prescribed. Prospective bidders must be on the plan holders list through QuestCDN for bids to be accepted or have purchased documents from the City Engineer. BID SECURITY: A Proposal Bond in the amount of not less than 5 percent of the total amount bid, drawn in favor of City of Big Lake shall accompany each bid. OWNER'S RIGHTS RESERVED: The Owner reserves the right to reject any or all bids and to waive any irregularities and informalities therein and to award the Contract to other than the lowest bidder if, in their discretion, the interest of the Owner would be best served thereby. ## DATE D: May 20, 2026 ## Hanna Klimmek, City Administrator ## Publ ished: ## QuestCDN ## Patriot News: May 23, 2026 ## ****END OF SECTION**** ## APPENDIX for ## 2026 Street Maintenance ## Project No. ST2026-2 ## City of Big Lake ## Map A - Seal Coat and Patch Areas ## Map A – Seal Coat and Asphalt Patch Areas ## Engineer's Estimate ## 2026 Street Maintenance Project No. ST2026-2 ## City Engineer: Layne Otteson, PE ## Item No.Item DescriptionEst QtyUnitUnit PriceExtended Price ## 1MOBILIZATION1.0 LS25,000.00$ 25,000.00$ ## 2TRAFFIC CONTROL1.0 LS15,000.00$ 15,000.00$ ## 32" MILL AND ASPHALT PATCHING (36" WIDE MINIMUM)1,100.0 SY50.00$ 55,000.00$ ## 4BITUMINOUS MATERIAL FOR SEALCOAT (CRS-2P)59,840.0 GAL2.00$ 119,680.00$ ## 5BITUMINOUS SEALCOAT (WITH ROCK)176,000.0 SY1.40$ 246,400.00$ ## 6REPLACE CONCRETE CURB & GUTTER100.0 LF50.00$ 5,000.00$ ## 7REPLACE 5” CONCRETE SIDEWALK100.0 SF20.00$ 2,000.00$ ## 8REPLACE 7” CONCRETE VALLEY GUTTER (36” WIDE)100.0 SF25.00$ 2,500.00$ ## 9PATCH 4" ASPHALT (12" - 18" WIDE)300.0 LF25.00$ 7,500.00$ ## 10RESTORE BOULEVARD WITH TOPSOIL, SEED AND MUCH300.0 LF15.00$ 4,500.00$ 11 ## 4" SOLID LINE - YELLOW PAINT ## 5,000.0 LF0.80$ 4,000.00$ 12 ## 4" DASHED LINE - YELLOW PAINT (10' SKIPS) ## 750.0 LF0.80$ 60 0.00$ 13 ## 4" SOLID LINE - WHITE PAINT ## 750.0 LF0.80$ 600.00$ 14 ## LEFT AND THRU ARROW SYMBOL - WHITE PAINT ## 2.0 EA115.00$ 23 0.00$ 15 ## RIGHT AND THRU ARROW SYMBOL - WHITE PAINT ## 2.0 EA115.00$ 230.00$ 16 ## LEFT ARROW SYMBOL - WHITE PAINT ## 2.0 EA100.00$ 200.00$ 17 ## RIGHT ARROW SYMBOL - WHITE PAINT ## 2.0 LF100.00$ 200.00$ 18 ## 3' X 6' CROSSWALK - WHITE PAINT ## 50.0 EA100.00$ 5,000.00$ ## BASE TOTAL BID493,640.00$ ## 10% CONTINGENCY49,364.00$ ## ESTIMATED TOTAL543,004.00$ 5/13/2026 ## CITY OF BIG LAKE ## MINNESOTA A general meeting of the City Council of the City of Big Lake, Minnesota was called to order by Mayor Paul Knier at 6:30 p.m. in the Council Chambers of City Hall, Big Lake, Minnesota, on Wednesday, May 20, 2026. The following Council Members were present: Ken Geroux, Ken Halverson, Paul Knier, Kim Noding and Paul Seefeld. A motion to adopt the following resolution was made by Council Member ____ and seconded by Council Member ________. ## CITY OF BIG LAKE ## RESOLUTION NO. 2026-XX ## RESOLUTION APPROVING FINAL PLANS AND SPECIFICATIONS AND AUTHORIZING ## ADVERTISEMENT FOR BIDS FOR 2026 STREET MAINTENANCE PROJECT NO. ST2026-2 WHEREAS, the City values the pavement infrastructure and wishes to preserve the pavement surface; and WHEREAS, the project includes sealcoating City residential streets south of Burlington Northern Santa Fe railroad and west of County Road 43; and WHEREAS, the project includes sealcoating City commercial streets south of US 10 and east of 172 nd Street; and WHEREAS, the project includes milling asphalt, paving asphalt, concrete sidewalk replacement, concrete curb replacement and pavement marking throughout the City where identified by the City Engineer; and WHEREAS, the final plans and specifications for 2026 Sealcoat Project have been presented to this Council for approval. NOW THEREFORE BE IT RESOLVED by the City Council of the City of Big Lake, Minnesota, that: 1. Said improvements are necessary, cost-effective, and feasible as determined by the City Engineer. 2. Such plans and specifications for said improvements are hereby approved and ordered placed on file in the office of the City Clerk. 3. The City Engineer is hereby authorized and directed to advertise for said improvements in the official City of Big Lake newspaper and in a recognized industry trade journal. The advertisement publication shall specify the work to be completed and will state the bids will be opened and considered in the Council Chambers of the City of Big Lake and that no bids will be considered unless sealed and filed with the City and accompanied by a cash deposit, cashier's check, bid bond or certified check payable to the City of Big Lake for 5% of the amount of such bid. ## Adopted by the Big Lake City Council this 20 th day of May, 2026. ________________________________ ## Mayor Paul Knier ## Attest: _________________________________ ## Gina Wolbeck, City Clerk The following Council Members voted in favor: The following Council Members voted against or abstained: Whereupon the motion was duly passed and executed. ## STATE OF MINNESOTA ) ## )SS. ## COUNTY OF SHERBURNE) The foregoing instrument was acknowledged before me this ___ day of May, 2026 by Paul Knier and Gina Wolbeck, the Mayor and City Clerk respectively of the City of Big Lake, a Minnesota municipal corporation, on behalf of the corporation. ## Notary Public ## Prepared By: ## Layne R. Otteson, City Engineer ## ENG26-026 ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6N ## Item Description: ## Agreement for Lake Treatment Reimbursement with ## the Big Lake Community Lakes Association ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Deb Wegeleben, Finance Director ## ACTION REQUESTED By approving this item on the Consent Agenda, Council would be approving a reimbursement agreement with the Big Lake Community Lakes Association in the amount of $10,000 towards treatment of Lake Mitchell and Big Lake for Eurasian Water Milfoil. ## BACKGROUND/DISCUSSION In the past, partnerships with Big Lake Community Lakes Association (BLCLA) have proven to be effective is maintaining excellent water quality by protecting against erosion and aquatic invasive species (AIS). The City is committed to treating the lake annually for AIS such as curly leaf pondweed and eurasian water milfoil. This spring, the City treated 63 acres of curly leaf pondweed and utilized all available AIS budget. Thus, no further treatment was planned. However, the BLCLA requests the lakes be treated for eurasian watermilfoil this summer and will commit to providing $10,000 towards treatment. This contribution allows for more AIS treatment acreage beyond the City budget. Upon approval, City staff will work with DNR to identify areas to treat within budget. ## FINANCIAL IMPACT The 2026 City budget to treat the lakes for curly leaf pondweed, lake itch and other lake maintenance expenditures doesn’t allow for treatment of eurasian water milfoil this year. The BLCLA commitment of $10,000 allows the City to treat eurasian water milfoil acreage allowed by the DNR. The BLCLA will be invoiced by the City following completion of the work. The net costs to the City is estimated to be $0. ## STAFF RECOMMENDATION Staff recommends that the agreement be approved, signed and forwarded to BLCLA for final review and execution. ## ATTACHMENTS ## Agreement for 2026 Lake Treatment ## AGENDA ITEM ## Big Lake City Council ## 2026 AQUATIC INVASIVE SPECIES TREATMENT ## CONTRIBUTION AGREEMENT The Big Lake Community Lakes Association (BLCLA) agrees to contribute $10,000.00 to City of Big Lake for eurasian water milfoil (ewm) treatment area on Lake Mitchell and/or Big Lake as determined by the MnDNR. The MnDNR may require a survey in conjunction with the treatment. The BLCLA understands that the City will solicit quotes and select a responsive vendor with the most cost-effective proposal. The BLCLA shall reimburse the City within 30 days of receipt of invoice with a cost not to exceed of $10,000.00 subject to completion of the lake treatment. By signing this agreement, the both parties agree to the aforementioned. Please return this signed agreement to City Engineer Layne Otteson. ## BIG LAKE COMMUNITY ## LAKES ASSOCIATION CITY OF BIG LAKE Signature Signature ## Paul Knier, Mayor Printed Name Printed Name 05.20.26 Date Date ## Prepared By: ## Norm Michels, Streets/Parks/Fleet ## Superintendent ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6O ## Item Description: Authorize Sale of 2018 Ford Explorer at I-Ray Public Auction, and approve the Transfer of a 2004 Ford Sport ## Track SUV Pickup to the City Hall Fleet ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Deb Wegeleben, Finance Director ## ACTION REQUESTED By approving this Council Agenda item, Council would be authorizing the sale of a 2018 Ford Explorer at Public Auction, and moving the 2004 Ford Sport Track from the Public Works Fleet to the City Hall Fleet. ## BACKGROUND/DISCUSSION The city generally utilizes old patrol vehicles from the Police Department for use by City Hall staff to perform various duties (engineering, code enforcement, building inspections, etc.). Currently, the City Hall fleet includes a 2018 Ford Explorer that in need of a substantial amount of service work before being placed back in the active rotation of City Hall vehicles. The Public Works fleet includes a 2004 Ford Sport Track SUV pickup. Currently, there is not a need within the department to utilize this vehicle, but staff feels it could be utilized in the City Hall fleet as a replacement for the 2018 Ford Explorer. ## FINANCIAL IMPACT Proceeds of the vehicle sale would go into CIP fund 199. ## STAFF RECOMMENDATION Due to its poor condition and maintenance needs, staff is recommending replacing the 2018 Ford Explorer with the 2004 Ford Sport Track in the City Hall fleet. Staff is also recommending Council authorize the sale of the 2018 Ford Explorer at I-Ray Public Auction. ## ATTACHMENTS None. ## AGENDA ITEM ## Big Lake City Council ## Prepared By: ## Deb Wegeleben, Finance Director ## Meeting Date: 5/20/2026 ## ☐Regular Agenda Item ☒C onsent Agenda Item Item No. ## 6P ## Item Description: Approval of 2026 Seasonal Parks Staff Appointments and Resignations of Seasonal Staff and Engineering ## Intern ## Reviewed By: Hanna Klimmek, City Administrator and ## Personnel Committee (Councilmembers Geroux/Seefeld) ## Reviewed By: Norm Michels, Superintendent ## Streets/Parks/Fleet, Layne Otteson, City Engineer ## ACTION REQUESTED By approving this item on the Consent Agenda, the City Council would be approving the following: 1.Appointment of the following individuals to seasonal lawn and park attendant positions, contingent upon satisfactory background checks: •Laura Stevenson •Alan Chuba •Bradley Thomas 2.Acceptance of resignations/non-returning status for prior seasonal Parks Department staff and the ## Engineering Intern: •Wyatt Barthel •Chase Erickson •Courtney McConnell •Henry Overby •Benjamin Piehl ## •Carter Laventure – Engineering Intern ## BACKGROUND/DISCUSSION The 2026 Parks Department budget includes funding for seasonal staff. Each year, existing seasonal staff members are given the opportunity to return to seasonal positions in parks, lawn care, or as Lakeside Park attendants. For the 2026 season, five seasonal Parks Department staff members and one Engineering Intern did not return. Staff advertised for open seasonal positions, and received several application. The following applicants have been selected to fill the 2026 seasonal positions: ## General Park Maintenance Responsibilities include mowing, weed trimming, and other maintenance duties as assigned. oAlan Chuba oBradley Thomas ## Lakeside Park Attendant Responsibilities include general park attendant duties at Lakeside Park and other assigned tasks as needed. oLaura Stevenson ## AGENDA ITEM ## Big Lake City Council The following staff members have chosen not to return for the 2026 season: ## o Wyatt Barthel - Seasonal Park Staff ## o Chase Erickson - Seasonal Park Staff ## o Courtney McConnell - Seasonal Park Staff ## o Henry Overby - Seasonal Park Staff ## o Benjamin Piehl - Seasonal Park Staff ## o Carter Laventure – Engineering Intern ## FINANCIAL IMPACT The seasonal positions are included in the 2026 Parks Department Budget. ## STAFF RECOMMENDATION Staff recommends the City Council formally approve the seasonal appointments and accept the non- returning seasonal staff report as listed above. ## ATTACHMENTS ## N/A ## Prepared By: ## Sam Olson, Chief of Police ## Meeting Date: 5/20/2026 ## ☐ Regular Agenda Item ## ☒ Consent Agenda Item Item No. ## 6Q ## Item Description: Employment Status Change for William Saliterman to ## the Police Investigator Position ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Deb Wegeleben, City Finance Director ## ACTION REQUESTED By approving this item on the Consent Agenda, Council would be approving an Employment Status Change for William Saliterman to the Police Investigator Position. ## BACKGROUND/DISCUSSION With Tom Kucala moving into the Police Captain role, there is a need to fill his former position of Police Investigator. The Police Department has two Police Investigator positions, one of which is currently filled by Investigator Silas Reek. The second Investigator position is currently vacant. Letters of interest were submitted internally, and Officer William Saliterman was selected to fill the vacant Investigator position. Upon Council approval, Saliterman’s employment status change would be effective when new Police Officer Henry Harris has completed Field Training. ## FINANCIAL IMPACT Currently, Officer Saliterman is at grade 14, step 5 of the City Pay Plan. With him moving into the Investigator position, he would move to grade 15, step 5 of the City Pay Plan. This is currently a budgeted position and there will be no extra financial impact on the budget. ## STAFF RECOMMENDATION Staff recommends the City Council approve an Employment Status Change for William Saliterman to the Police Investigator Position. ## ATTACHMENTS ## N/A ## AGENDA ITEM ## Big Lake City Council ## Prepared By: Corrie Scott, Recreation and ## Communication Coordinator ## Meeting Date: 5/20/2026 ## ☒ Regular Agenda Item ## ☐ Consent Agenda Item Item No. ## 7A ## Item Description: Outstanding Citizen of the Year 2026 ## Shelley Klein ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: Norm Michels, Streets, Parks, and Fleet ## Superintendent ## ACTION REQUESTED Present Outstanding Citizen of the Year Award to Shelley Klein. ## BACKGROUND/DISCUSSION The Outstanding Citizen of the Year Award Program is a way to recognize individuals who strive to enhance the Big Lake community and the lives of its citizens. The amount of time and resources that these recipients pour into the community is remarkable and has a tremendous impact on our residents and businesses. The City created this program to thank those individuals and to bring to light the vast amount of time and resources that are given each year in the community. Shelley Klein has been chosen as the sixth annual Outstanding Citizen of the Year recipient. Shelley has lived in Big Lake for over 40 years. Following a successful career as a cardiac nurse for CentraCare in St. Cloud, Shelley retired alongside her husband, Mark, about 10 years ago and hasn’t been idle since. Serving the community with care, kindness and a friendly smile has always been Shelley’s approach to life. Shelley has volunteered with Friends of the Library for a couple of years, organizing annual book fairs and coordinating fundraisers. Additionally, Shelley helps co-lead the monthly activity with members of Options, doing a fun- themed craft and book reading. Shelley also volunteers at God’s Grub at the Saron Lutheran Church on a routine basis. Always eager to cook and share her love for food, you will find Shelley signing up and wrangling Mark for set-up, coffee and clean-up duties! Lastly, Shelley helps pick up and distribute free food to neighbors and people in need, ensuring everyone has a full fridge. If you had to quantify the results of Shelley’s years of service, it would range in the thousands of meals served, hundreds of pounds of food delivered and countless hearts touched by her generosity and kindness. Shelley's passion for contributing to Big Lake is a great reminder of the power of community involvement. Thank you, Shelley, for all that you do. Your contributions truly make Big Lake a better place! ## FINANCIAL IMPACT ## N/A ## STAFF RECOMMENDATION ## N/A ## ATTACHMENTS ## N/A ## AGENDA ITEM ## Big Lake City Council ## Prepared By: ## Deb Wegeleben, Finance Director ## Meeting Date: 05/20/2026 ## ☒ Regular Agenda Item ## ☐ Consent Agenda Item Item No. ## 7B ## Item Description: ## 2025 Audited Annual Comprehensive Financial Report (ACFR) and Management Letter ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: N/A ## ACTION REQUESTED Motion to accept the 2025 Audit Report as presented. ## BACKGROUND/DISCUSSION The City’s independent auditing firm, BerganKDV, completed the audit of the City’s 2025 Annual Comprehensive Financial Report (ACFR) in March 2026. A representative from BerganKDV will present the audit results and related financial information at the May 20, 2026, City Council meeting. The audit included a review of the City’s financial statements, internal controls, and compliance with applicable financial reporting requirements. Staff is pleased to report that the City received an unmodified (“clean”) audit opinion, indicating that the financial statements are fairly and accurately presented in accordance with generally accepted accounting principles. The City has received the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for both the 2023 and 2024 ACFR submissions. Staff intends to again submit the 2025 ACFR for consideration under the GFOA award program. The City has also received the GFOA Distinguished Budget Presentation Award and recognition for its Popular Annual Financial Reporting (PAFR), reflecting the City’s continued commitment to transparency and high-quality financial reporting. Bound copies of the ACFR are available for review, and an electronic version has also been provided. ## FINANCIAL IMPACT ## N/A ## STAFF RECOMMENDATION Staff recommend that the City Council formally accept the 2025 Annual Comprehensive Financial Report and related audit as presented by BerganKVD. ## ATTACHMENTS 2025 Audited Annual Comprehensive Financial Report, Reports on Compliance with Government Auditing Standards and Minnesota Legal Compliance and Communications Letter for the City of Big Lake. ## AGENDA ITEM ## Big Lake City Council ## Annual Comprehensive Financial Report ## For the Fiscal Year Ended December 31, 2025 ## City of Big Lake, Minnesota 160 Lake Street North, 763-263-2107, www.biglakemn.org ## City of Big Lake ## Sherburne County, Minnesota ## Annual Comprehensive ## Financial Report ## FOR THE FISCAL YEAR ENDED DECEMBER 31, 2025 Prepared by ## THE FINANCE DEPARTMENT ## Deb Wegeleben, Finance/HR Director ## Lisa Miller, Payroll Accountant/Deputy City Clerk ## Julie Rathmanner, Finance Assistant ## City of Big Lake ## Table of Contents ## Introductory Section Letter of Transmittal 3 ## GFOA Certificate of Achievement 7 ## City Officials 8 ## City Management 9 ## City Organizational Chart – by Services 10 ## Vision, Tag Line and Mission Statement 11 ## Financial Section ## Independent Auditor's Report 15 ## Management's Discussion and Analysis 21 ## Basic Financial Statements ## Government-Wide Financial Statements ## Statement of Net Position 48 Statement of Activities 51 ## Fund Financial Statements ## Balance Sheet – Governmental Funds 52 Reconciliation of the Balance Sheet to the Statement of Net Position – Governmental Funds 55 ## Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds 56 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities – Governmental Funds 58 ## Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund 59 ## Statement of Net Position – Proprietary Funds 60 ## Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Funds 61 ## Statement of Cash Flows – Proprietary Funds 62 ## Notes to the Basic Financial Statements 63 ## Required Supplementary Information ## Schedule of City's Proportionate Share of Net Pension Liability ## - General Employees Retirement Fund 102 ## Schedule of City's Proportionate Share of Net Pension Liability ## - Public Employees Police and Fire Retirement Fund 102 ## Schedule of City Contributions - General Employees Retirement Fund 103 Schedule of City Contributions - Public Employees Police and Fire Retirement Fund 103 ## Notes to Required Supplementary Information 104 ## Combining and Individual Fund Financial Statements and Schedules ## Combining Balance Sheet – Nonmajor Governmental Funds 116 ## Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ## – Nonmajor Governmental Funds 122 ## Detailed Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund 128 ## Schedule of Revenues, Expenditures and Changes in Fund Balance ## - Budget and Actual – Economic Development Authority 130 ## Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual – Farmers Market 131 ## City of Big Lake ## Table of Contents ## Financial Section (Continued) ## Combining and Individual Fund Financial Statements and Schedules (Continued) ## Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual – Music in the Park 132 ## Statistical Section (Unaudited) Table Page Net Position by Component 1 136 Change in Net Position 2 138 ## Fund Balances of Governmental Funds 3 142 ## Change in Fund Balances of Governmental Funds 4 144 ## General Governmental Activities Tax Revenue by Source 5 146 ## Tax Capacity, Market Value and Estimated Actual Value of Taxable Property 6 148 Property Tax Capacity Rates - Direct and Overlapping Governments 7 151 ## Principal Property Taxpayers 8 152 ## Property Tax Levies and Collections 9 154 Ratios of Outstanding Debt by Type 10 156 ## Ratios of Net General Bonded Debt 11 158 ## Computation of Direct and Overlapping Governmental Activities 12 159 ## Legal Debt Margin Information 13 160 ## Pledged-Revenue Coverage - Utility Revenue Bonds 14 162 Demographic and Economic Statistics 15 163 Top Employers 16 164 ## Full-Time Equivalent City Government Employees by Function 17 165 Operating Indicators by Functions 18 166 ## Capital Assets Statistics by Function 19 169 1 ## INTRODUCTORY SECTION 2 ## (THIS PAGE LEFT BLANK INTENTIONALLY) 3 ## Letter of Transmittal May 20, 2026 Honorable Mayor, Members of the City Council, and the Citizens of the City of Big Lake: The City is pleased to present the Annual Comprehensive Financial Report (ACFR) of the City of Big Lake, Minnesota (the City), for the fiscal year ended December 31, 2025. The purpose of this report is to provide the Mayor, City Council, City staff, citizens, bondholders, and other interested parties with useful information concerning the City’s operations and financial position. This report was prepared by the City’s Finance Department. Management assumes full responsibility for both the accuracy of the data presented and the completeness and fairness of the presentation, including all disclosures, supporting schedules, and statistical tables contained in this report, based upon a comprehensive framework of internal control that has been established. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to fairly present the financial position and results of operations of the various funds of the City. All disclosures necessary to enable the reader to gain an understanding of the City’s financial activities have been included. The City’s ACFR has been audited by BerganKDV, a firm of licensed certified public accountants. The goal of the independent audit is to provide reasonable assurance that the financial statements of the City for the fiscal year ended December 31, 2025, are free of material misstatement. Based upon the audit, the independent auditor issued an unmodified opinion, confirming that the City’s financial statements are fairly presented in conformity with accounting principles generally accepted in the United States of America. The independent auditor’s report is presented as the first component of the financial section of this report. The preparation of this ACFR is required by state law and is also required by bond rating agencies prior to rating the City’s bonds. This report provides transparency and can be used by the City Council and residents to better understand the City’s financial condition. Generally accepted accounting principles (GAAP) require that management provide a narrative introduction, overview, and analysis in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A follows the independent auditor’s report. The organization, form, and contents of this report were prepared in accordance with standards prescribed by GASB, GFOA, the American Institute of Certified Public Accountants, and the Minnesota Office of the State Auditor. 4 ## Profile of the City of Big Lake: The City of Big Lake is one of Minnesota’s fastest-growing communities. Located northwest of the Minneapolis–Saint Paul metropolitan area, it offers convenient access via Interstate 94 and Highway 10 while maintaining the character of a “beyond the suburbs” community. Incorporated in 1898, the City spans 7.85 square miles. Big Lake operates under a Plan A Statutory City form of government. Policy authority is vested in a Mayor and four Council Members. The City Administrator oversees daily operations and service delivery. The City employs 52 full-time, 21 part-time, and 7 seasonal staff. The Economic Development Authority (EDA), established under Minnesota Statute Chapter 469, functions as a blended component unit of the City. While legally separate, it operates as part of the City and its obligations are supported by the primary government. The City provides a full range of services including police, fire (via joint powers), planning and zoning, public works, parks, utilities, and administrative support functions. It also operates a municipal liquor store. Big Lake is a community of approximately 13,056 residents with a median age of 32. The population is largely young families, creating a strong, stable, and well-educated workforce. The City places a high priority on quality of life through investment in parks, events, technology, and transparent governance, supported by a strong partnership with the Big Lake School District. Financial planning and control are achieved through the annual operating budget and a multi-year Capital Improvement Plan. In accordance with Minnesota Statutes, the City adopts a preliminary property tax levy by September 30 and a final levy and budget by December of each year. The budget is prepared by fund, function, and department. The legal level of budgetary control is established at the department level within the General Fund and at the fund level for all other funds. Budget amendments that impact total expenditures or interfund transfers require City Council approval. The City also maintains a ten-year Capital Improvement Plan, which is reviewed and updated annually to support long-term financial planning and infrastructure investment. ## Financial Planning and the Local Economy: The City’s tax base remains strong and continues to grow. For taxes payable in 2026, taxable market value reached $1.42 billion, a 3% increase, with net tax capacity also increasing 3%. The City’s tax rate remains below the county average. The estimated impact to the average homeowner was approximately $55 annually, or $4.60 per month. Median household income of $120,549 exceeds both county and national benchmarks, reinforcing the strength of the local economy. While the tax base remains primarily residential, commercial and industrial growth continues to expand. Over the past 15 years, total market value has increased more than 100%, demonstrating sustained long- term growth. The City has entered into one (1) 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. 5 ## Financial Planning and the Local Economy: (Continued) The City maintains a conservative financial approach, relying on diversified revenue sources including property taxes, franchise fees, permits, state aids, and a consistent $450,000 annual transfer from the municipal liquor store. Local Government Aid (LGA) is strategically directed toward capital investment rather than ongoing operations. Infrastructure investments and shovel-ready development sites position Big Lake for continued economic growth, supported by utilities, transportation access, and high-speed broadband. ## Debt Administration: As of December 31, 2025, total outstanding debt was $15.9 million, supported by both tax levy and enterprise revenues. The City maintains a strong “AA” bond rating from S&P Global Ratings, reflecting a resilient economy, strong financial management, and stable long-term outlook. This rating reflects the City’s disciplined financial management, strong reserves, and commitment to long- term planning, and supports the ability to finance future infrastructure at favorable rates. ## City Initiatives: The City continues to implement long-term planning efforts through its Comprehensive Plan, Parks Master Plan, and strategic initiatives. Recent efforts include: • Community branding and identity development • Downtown redevelopment planning • Evaluation and planning for the future City Hall and Police Station facility (anticipated finished project in 2028) • Wastewater treatment plant expansion (construction anticipated 2027–2028) City Council and staff continue to review the City’s Vision, Objectives, and Goals. This ongoing process ensures that the City continues to provide the highest level of service to its taxpayers. The Council and staff remain strong supporters of local community organizations and businesses. We encourage everyone to Live Big! by enjoying Big Lake’s many amenities and choosing local options for goods and services. ## Internal Control: The City maintains a comprehensive system of internal controls designed to protect assets and ensure accurate financial reporting. These controls are regularly evaluated to provide reasonable assurance while balancing cost and effectiveness. ## Budget Controls: The City maintains budgetary controls to ensure compliance with legal provisions embodied in the annual budget adopted by the City Council. The legal level of budgetary control is established at the department level within the General Fund and at the fund level for all other funds. The City Council adopts an annual budget, along with a four-year concept budget for planning purposes, for the General Fund, special revenue funds, and enterprise funds. In addition, the City maintains a ten- year Capital Improvement Plan to guide long-term capital investment and financial planning. 6 ## Budget Controls: (Continued) The City has legally adopted budgets for the General Fund and the Big Lake Economic Development Authority special revenue fund. Expenditures may not legally exceed budgeted appropriations without City Council approval. Although not required, the City also adopts budgets for other special revenue funds to support an entity-wide approach to financial management. These budgets are incorporated into the City’s Annual Comprehensive Financial Report and Long-Term Financial Plan, which is updated annually. ## Acknowledgements: The preparation of this report reflects the dedication and professionalism of the Finance Department and all City staff. Their commitment ensures the integrity, accuracy, and transparency of the City’s financial reporting. We would like to express our appreciation to BerganKDV for their guidance and assistance throughout the audit process. We also extend our thanks to the Mayor and City Council for their leadership and support in maintaining sound financial management practices. ## Awards and Recognition: The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Big Lake for its Annual Comprehensive Financial Report for the fiscal year ended December 31, 2024. This was the City’s second year receiving this prestigious award. To be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized Annual Comprehensive Financial Report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. Management believes that the current ACFR continues to meet the requirements of the Certificate of Achievement Program, and we are submitting it to GFOA for consideration. Responsible financial stewardship today ensures Big Lake can continue to Live Big. ## Respectfully Submitted, ## Deb Wegeleben ## Finance Director ## City of Big Lake ## Hanna Klimmek ## City Administrator ## City of Big Lake 7 ## City of Big Lake ## Certificate of Achievement for Excellence in Financial Reporting 8 ## City of Big Lake ## City Officials ## Left to Right ## Councilmember Kim Noding – Term Expires 12/31/2026 ## Councilmember Paul Seefeld – Term Expires 12/31/2028 ## Mayor Paul Knier – Term Expires 12/31/2028 ## Councilmember Ken Halverson – Term Expires 12/31/2026 ## Councilmember Ken Geroux – Term Expires 12/31/2028 9 ## City of Big Lake ## City Management ## Position Name ## City Administrator Hanna Klimmek ## City Clerk Gina Wolbeck ## Finance Director Deb Wegeleben ## Community Development Director Marie Popp ## Chief of Police John Kaczmarek ## Fire Chief – Paid on Call Seth Hansen ## City Engineer Layne Otteson ## Streets/Parks/Fleet Superintendent Norm Michels ## Water/Wastewater Superintendent Dan Childs ## Liquor Store Manager Greg Zurbey ## Professional Services ## Position Name City Attorney Campbell Knutson, P.A. Financial Advisor Northland Securities, Inc. ## Information Technically Services Marco Technology 10 ## City of Big Lake ## Organizational Chart 11 ## City of Big Lake ## Vision, Tag Line and Mission Statement ## Vision Big Lake is vibrant, active, and safe community that focuses on excellence in service while promoting balanced growth through responsible leadership ## Community Slogan Live Big! ## Mission Statement Provide responsible governance through respect and trust while enhancing partnerships within the community and establish reasonable service expectations to meet the needs of the residents and business owners. 12 ## (THIS PAGE LEFT BLANK INTENTIONALLY) 13 ## FINANCIAL SECTION 14 ## (THIS PAGE LEFT BLANK INTENTIONALLY) 15 ## Independent Auditor's Report ## Honorable Mayor and Members of the City Council ## City of Big Lake ## Big Lake, Minnesota Report on the Audit of the Financial Statements ## Opinions We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Big Lake, as of and for the year ended December 31, 2025, and the related notes to the basic financial statements, which collectively comprise the City of Big Lake'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 the City of Big Lake, as of December 31, 2025, and the respective changes in financial position and, where applicable, cash flows thereof and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. ## Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (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 the City of Big Lake 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 Big Lake'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 the City of Big Lake's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 16 ## 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 the City of Big Lake's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City of Big Lake'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. 17 ## Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Big Lake's basic financial statements. The accompanying Combining and Individual Fund Financial Statements and Schedules identified in the Table of Contents 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 accompanying supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. ## Other Information Management is responsible for the other information included in the Annual Comprehensive Financial Report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. ## Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 8, 2026, on our consideration of the City of Big Lake'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 Big Lake's internal control over financial reporting and compliance. ## St. Cloud, Minnesota May 8, 2026 18 ## (THIS PAGE LEFT BLANK INTENTIONALLY) 19 ## Management's Discussion and ## Analysis 20 ## (THIS PAGE LEFT BLANK INTENTIONALLY) ## City of Big Lake ## Management’s Discussion and Analysis 21 As management of the City of Big Lake (the “City”), we offer readers of the City’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended on December 31, 2025. We encourage readers to consider the information presented here. ## FINANCIAL HIGHLIGHTS • The assets and deferred outflows of resources of the City exceeded their liabilities and deferred inflows resources at the close of the most recent fiscal year by $87,996,888. Of this amount, $21,912,203 (unrestricted net position) may be used to meet the government’s ongoing obligations to citizens and creditors. • The City’s net position increased $3,359,307 from the prior year. Of the increase, 56% was attributable to governmental activities and 44% to business-type activities. • As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $15,079,101, a decrease of $150,551 from the previous year. The decrease can be attributed to the completion of the CR43 street project, with the street portion amounting to $276,313, annual purchases of computer equipment and software. In addition, the city continues to improve and repair the city’s streets each year. The street projects beginning in 2025 are financed with prior years’ transfers from the general funds to the capital improvement funds. • At the end of the current fiscal year, unassigned fund balance for the General Fund was $4,764,105 (not including those funds that are designed for specific purposes) or 71%, of the total General Fund expenditures not including transfers out. When transfers out to other funds are included, the unassigned fund balance is at 61%. • The City’s total bonded debt decreased by $2,773,364 during the current fiscal year. In 2025, there was no new debt issued. The total outstanding bonded debt is $15,918,182, of which $10,294,378 is governmental activities and supported by the Debt Levy and Special Assessments. The remaining $5,623,804 is contributed to business-type activities. Total bond indebtedness is down by 15% compared to 2024. The decrease was a result of the scheduled debt service payments. • In 2022, the City implemented GASB 87, which is the recording of leased liabilities. For 2025, the total leased liabilities for the City is $250,407, of which 25% or $64,603 is for the leased office equipment of the general government and the remaining $185,804 or 75% is for the leased land with the railroad for the water and sewer infrastructure. ## OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements comprise 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. ## City of Big Lake ## Management’s Discussion and Analysis 22 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) The financial statements also include notes that explain some of the information in the financial statements and provide more detailed data. The statements are followed by a section of combining and individual fund financial statements and schedules that further explain and support the information in the financial statements. Figure 1 shows how the required parts of this annual report are arranged and related to one another. In addition to these required elements, we have included a section with combing and individual fund financial statements and schedules that provide details about nonmajor government funds, which are added together and presented in single columns in the basic financial statements. ## FIGURE 1 ## REQUIRED COMPONENTS OF ## THE ANNUAL COMPREHENSIVE FINANCIAL REPORT ## City of Big Lake ## Management’s Discussion and Analysis 23 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) Figure 2 summarizes the major features of the City’s financial statements, including the portion of the City Government they cover and the types of information they contain. The remainder of this overview section of the management’s discussion and analysis explains the structure and contents of each statement. ## FIGURE 2 ## MAJOR FEATURES OF THE GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS ## City of Big Lake ## Management’s Discussion and Analysis 24 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business. The Statement of Net Position presents information on all of the City’s assets, deferred outflows of resources, liabilities and deferred inflows of resources, with the difference between them reported as net position. Over time, increases or decreases in the net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The Statement of Activities presents information showing how the government’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 the 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 (uncollected taxes and earned but unused vacation and sick leave). Both of the government-wide financial statements distinguish functions of the City 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 include general government, public safety, streets and highways, economic development, culture and recreation and interest/fiscal charges on long term debt. The business-type activities of the City include water, wastewater(sewer), storm sewer and liquor operations. The government-wide financial statements include the City itself (known as the primary government). The Economic Development Authority (EDA), although legally separate, functions for all practical purposes as a department of the City and, therefore, has been included within the general government activities of the primary government. The government-wide financial statements can be found on pages 48-51 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, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into two categories: governmental funds and proprietary funds. ## Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on 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. ## City of Big Lake ## Management’s Discussion and Analysis 25 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Governmental Funds (Continued) 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 governmental activities. The City maintains 33 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 as it is considered a major fund and the Capital Project/Infrastructure Improvement Fund, and the GO Improvement Bonds 2021A Debt Service Fund and for the GO Improvement Bonds 2022A Debt Service Fund. Data from the other 29 governmental funds are combined into a single aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual budget for its General Fund and special revenue funds. A budgetary comparison statement has been provided for the General Fund to demonstrate compliance with budget. The basic governmental fund financial statements can be found on pages 52-59 of this report ## Proprietary Funds Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for its water, sewer, storm sewer, and liquor operations. 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, sewer, storm sewer and liquor operations, all of which are considered major funds of the City. The basic proprietary fund financial statements can be found on pages 60-62 of this report. ## Notes to 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 Financial Statements can be found on pages 63-99 of this report. ## Required Supplementary Information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplemental information concerning the City’s progress in funding its obligation to provide pension benefits to its employees. Required supplementary pertaining to the net pension liability can be found on pages 102-111 ## City of Big Lake ## Management’s Discussion and Analysis 26 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Other Information The combining statements referred to earlier in connection with non-major governmental funds are presented immediately following the notes to the financial statements and required supplementary information. Combining and individual fund statements and schedules can be found on pages 116-132 of this report. ## 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, assets and deferred outflows or resources exceeded liabilities and deferred inflows of resources by $87,996,888 at the close of the most recent fiscal year. Approximately 68% of the City’s net position reflects its investment in capital assets (e.g., land, buildings, machinery and equipment); less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted the resources to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the City’s net position, 7%, represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position, $21,912,203 may be used to meet the government’s ongoing obligations to citizens and creditors. ## City of Big Lake ## Management’s Discussion and Analysis 27 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Government-Wide Financial Analysis (Continued) At the end of the current fiscal year, the City was able to report positive balances in all categories of the governmental activities and business-type activities. 20252024 ## Increase (Decrease) 20252024 ## Increase (Decrease) 20252024 ## Increase (Decrease) ## Assets Current and Other Assets20,649,238$ 20,886,544$ (237,306)$ 13,863,033$ 13,279,521$ 583,512$ 34,512,271$ 34,166,065$ 346,206$ Capital Assets37,345,590 36,916,316 429,274 38,960,102 39,662,665 (702,563) 76,305,692 76,578,981 (273,289) Total Assets57,994,828 57,802,860 191,968 52,823,135 52,942,186 (119,051) 110,817,963 110,745,046 72,917 ## Deferred Outflows of Resources Deferred pension resources1,838,800 2,174,654 (335,854) 151,421 144,602 6,819 1,990,221 2,319,256 (329,035) ## Liabilities Long-term Liabilities Outstanding10,809,164 12,600,336 (1,791,172) 5,018,001 6,427,141 (1,409,140) 15,827,165 19,027,477 (3,200,312) Other Liabilities3,555,038 3,347,218 207,820 2,013,322 2,127,506 (114,184) 5,568,360 5,474,724 93,636 Total Liabilities14,364,202 15,947,554 (1,583,352) 7,031,323 8,554,647 (1,523,324) 21,395,525 24,502,201 (3,106,676) ## Deferred Inflows of Resources Deferred pension resources2,280,412 2,679,032 (398,620) 468,033 517,045 (49,012) 2,748,445 3,196,077 (447,632) Deferred lease resources131,768 184,423 (52,655) 535,558 544,020 (8,462) 667,326 728,443 (61,117) Total Deferred Inflows of Resources2,412,180 2,863,455 (451,275) 1,003,591 1,061,065 (57,474) 3,415,771 3,924,520 (508,749) ## Net Position ## Net Investment in Capital Assets 26,474,848 24,410,923 2,063,925 33,286,751 32,645,651 641,100 59,761,599 57,056,574 2,705,025 Restricted6,323,086 7,031,829 (708,743) - - - 6,323,086 7,031,829 (708,743) Unrestricted10,259,312 9,723,753 535,559 11,652,891 10,825,425 827,466 21,912,203 20,549,178 1,363,025 Total Net Position43,057,246$ 41,166,505$ 1,890,741$ 44,939,642$ 43,471,076$ 1,468,566$ 87,996,888$ 84,637,581$ 3,359,307$ ## City of Big Lake's Net Position ## TotalBusiness-Type ActivitiesGovernmental Activities The City’s net position increased by $3,359,307 during the current fiscal year. Governmental activities accounted for $1,890,741, or approximately 56% of the increase, while business-type activities accounted for $1,468,566, or approximately 44%. The City’s total other liabilities increased by $93,636. Governmental activities increased by $207,820, primarily due to the timing of payables and the 2025 pay plan adjustment. Business-type activities decreased by $114,184. Long-term liabilities decreased by $3,200,312. The overall reduction in liabilities of $3,106,676 is primarily related to a decrease in the net pension liability and scheduled annual debt payments. This was partially offset by a slight increase in escrow payables for funds held for public improvements to be completed by developers under development agreements, along with a decrease in unearned revenue. ## Governmental Activities Governmental activities revenues decreased by $1,692,799 in 2025, resulting in a reduction to the City’s net position. The decline was primarily due to decreases in Capital Grants and Contributions, State Aid, and Operating Grants and Contributions. ## City of Big Lake ## Management’s Discussion and Analysis 28 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Governmental Activities (Continued) The reduction in Capital Grants and Contributions was driven by lower special assessments for street projects, fewer federal grant receipts, and decreased park dedication fees. The 2024 Street Project, certified in 2024 for 2025 tax payables, included fewer street improvements, resulting in lower overall costs and related revenues. In addition, federal funding received in 2024 for a trail project and the partially federally funded water meter project was not repeated in 2025, as those projects were completed. Park dedication fee revenue also declined, with only one development contributing fees in 2025. State Aid decreased due to two primary factors. The state eliminated the fire state aid passthrough beginning in 2025 when the Big Lake Fire Department joined the Statewide Volunteer Firefighter Retirement Plan. Additionally, Local Government Aid was reduced due to a $10 per capita reduction in the State’s funding formula. Tax revenues increased due to higher property tax collections, driven by a 2.27% increase in the tax rate and valuation growth in certain property classes. Commercial property values increased approximately 4%, and apartment values increased approximately 10%, largely attributable to new development. Residential property values remained relatively flat. Overall taxable market value decreased by approximately 1%, primarily due to increases in the Homestead Credit for residential properties. Despite this, new residential and commercial/industrial development added $31,750,959 to the City’s tax base in 2025. The City issued 40 new single-family building permits during the year. Investment earnings decreased in 2025, supported by higher yields and a positive fair value adjustment. However, the fair value adjustment was less than in prior years as investments moved closer to maturity. Governmental activities expenses increased by $686,977, primarily due to personnel additions, including two patrol officer positions and one Streets Department position. Additional increases were attributed to higher repair and maintenance costs for equipment, vehicles, and street infrastructure. ## City of Big Lake ## Management’s Discussion and Analysis 29 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Governmental Activities (Continued) In 2025, the cost to provide governmental services averaged approximately $5.80 per day per household and business. $0.69 $2.64 $1.44 $0.64 $0.22 $0.14 $5.78 $- $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 $7.00 ## General ## Government ## Public Safety Streets and ## Highways Culture and ## Recreation ## Econcomic ## Development Interest on ## Long-Term ## Debt total Cost per ## Day 20252024 ## Increase (Decrease) 20252024 ## Increase (Decrease) 20252024 ## Increase (Decrease) ## Revenue ## Program Revenues Charges for Services992,896$ 1,006,995$ (14,099)$ 11,053,903$ 11,009,547$ 44,356$ 12,046,799$ 12,016,542$ 30,257$ Operating Grants and Contributions428,631 634,088 (205,457) 20,708 90,721 (70,013) 449,339 724,809 (275,470) Capital Grants and Contributions902,307 2,407,903 (1,505,596) 880,201 1,034,699 (154,498) 1,782,508 3,442,602 (1,660,094) ## General Revenues ## Property Taxes and Tax Increment and ## Franchise Fees 6,293,604 6,049,695 243,909 - - - 6,293,604 6,049,695 243,909 State Aids799,223 969,003 (169,780) - - - 799,223 969,003 (169,780) Unrestricted Investement Earnings854,546 942,851 (88,305) 360,803 398,073 (37,270) 1,215,349 1,340,924 (125,575) Other Income87,178 40,649 46,529 - - - 87,178 40,649 46,529 Total Revenues10,358,385 12,051,184 (1,692,799) 12,315,615 12,533,040 (217,425) 22,674,000 24,584,224 (1,910,224) ## Expenses General Government1,065,558 1,075,795 (10,237) - - - 1,065,558 1,075,795 (10,237) Public Safety4,074,762 3,655,270 419,492 - - - 4,074,762 3,655,270 419,492 Streets and Highways2,225,834 1,897,287 328,547 - - - 2,225,834 1,897,287 328,547 Culture and Recreation994,170 986,374 7,796 - - - 994,170 986,374 7,796 Economic Development338,769 350,705 (11,936) - - - 338,769 350,705 (11,936) Interest on Long-Term Debt218,551 265,236 (46,685) - - - 218,551 265,236 (46,685) Water- - - 2,299,031 2,166,810 132,221 2,299,031 2,166,810 132,221 Sewer- - - 2,990,797 2,968,555 22,242 2,990,797 2,968,555 22,242 Municipal Liquor- - - 4,805,710 4,970,337 (164,627) 4,805,710 4,970,337 (164,627) Storm Sewer- - - 301,511 323,843 (22,332) 301,511 323,843 (22,332) Total Expenses8,917,644 8,230,667 686,977 10,397,049 10,429,545 (32,496) 19,314,693 18,660,212 654,481 ## Increase (Decrease) in Net Position ## before Transfers & Capital Contributions 1,440,741 3,820,517 (2,379,776) 1,918,566 2,103,495 (184,929) 3,359,307 5,924,012 (2,564,705) Transfers450,000 (469,516) 919,516 (450,000) 469,516 (919,516) - - - Increase (Decrease) in Net Position1,890,741 3,351,001 (1,460,260) 1,468,566 2,573,011 (1,104,445) 3,359,307 5,924,012 (2,564,705) Net Postion - Beginning41,166,505 37,815,504 3,351,001 43,471,076 40,898,065 2,573,011 84,637,581 78,713,569 5,924,012 Net Position - Ending43,057,246$ 41,166,505$ 1,890,741$ 44,939,642$ 43,471,076$ 1,468,566$ 87,996,888$ 84,637,581$ 3,359,307$ ## City of Big Lake's Change in Net Position ## Business-Type ActivitiesTotalGovernmental Activities ## City of Big Lake ## Management’s Discussion and Analysis 30 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Governmental Activities (Continued) The chart above illustrates the change in net position over time, reflecting the City’s overall financial performance and stability. While 2025 showed a decline in governmental revenues, the City continues to maintain a strong financial position through disciplined budgeting and long-term planning. In 2025, the City of Big Lake was recognized as one of the 10 safest cities in Minnesota for communities between 10,000 and 20,000 in population. This reflects a continued commitment to public safety, which represents 46% of total governmental activities expenses. The cost to provide City services averaged approximately $5.80 per day per household and business, with $2.65 dedicated to public safety services. This investment supports police, fire, and building services and directly contributes to the City’s high quality of life and safety outcomes. The charts below reflect the City’s revenue structure and how those resources are allocated across services. Program revenues continue to fund only a portion of total governmental activity costs. Public Safety, at approximately $4.1 million in expenditures, remains the largest service area and is significantly supported by general revenues, as program revenues cover only a limited share. This reliance is consistent with municipal operations where core services are primarily tax-supported. Property taxes represent 56% of total governmental revenues, reinforcing their role as the primary funding source for City services. Other key revenue sources include charges for services and capital and operating grants, though these revenues vary year-to-year based on project activity and external funding availability. Expenditures are concentrated in essential services. Public Safety accounts for 46% of total governmental expenditures, followed by Streets and Highways at 25%, and General Government at 12%. These three areas represent the majority of City spending and align with the City’s focus on safety, infrastructure, and core operations. ## City of Big Lake ## Management’s Discussion and Analysis 31 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Governmental Activities (Continued) Overall, the graphs demonstrate a stable financial structure where property taxes and general revenues fund the majority of services, while program revenues and grants provide supplemental support. This approach allows the City to maintain service levels while managing fluctuations in external funding sources. $144,837 $816,267 $1,186,422 $151,321 $24,987 $1,065,558 $4,074,762 $2,225,834 $994,170 $338,769 $218,551 $- $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 ## General ## Government ## Public Safety Streets and ## Highways Culture and ## Recreation ## Econcomic ## Development Interest on ## Long-Term ## Debt ## Expenditures and Program Revenues - ## Governmental Activities ## Program Revenues ## Expenses ## City of Big Lake ## Management’s Discussion and Analysis 32 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Governmental Activities (Continued) ## Charges for Services , $992,896 9% ## Operating Grants and ## Contributions , $428,631 4% ## Capital Grants and ## Contributions , $902,307 9% ## Property Taxes , $5,807,268 56% ## State Aids , $799,223 8% ## Franchise Fees , $486,336 5% Other income , $87,178 1% ## Unrestricted ## Investment Earnings , $854,546 8% ## Revenue by Source - ## Governmental Activities ## General Government , $1,065,558 12% ## Public Safety , $4,074,762 46% ## Streets and Highways , $2,225,834 25% Culture and ## Recreation , $994,170 11% ## Econcomic ## Development , $338,769 4% ## Interest on Long - ## Term ## Debt , $218,551 2% ## Expenditures by Services - ## Govermental Activities ## City of Big Lake ## Management’s Discussion and Analysis 33 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Business-Type Activities In 2025, business-type activities increased the City’s net position by $1,468,566, contributing to the overall increase in net position of $3,359,307. The municipal Liquor Store transferred $450,000 to the General Fund, helping offset the City’s levy needs. Sales decreased by approximately 3% compared to 2024, consistent with broader industry trends, while expenses also declined by 3%. Despite lower sales, depreciation expense, and the General Fund transfer, the Liquor Store generated a net profit of $68,776 for the year. Utility operations produced mixed results. Water usage increased by approximately 4%, while rates decreased by 5% in 2025, resulting in a decrease of $66,228 in water sales. However, growth-related revenues, including water access charges and trunk fees, increased due to development activity, resulting in an overall revenue increase of $132,338. Wastewater (sewer) revenues were impacted by an 8% rate increase; however, total revenues decreased by $83,339, reflecting variability in usage and development-related activity. Development activity remained consistent with expectations, including multi-family, residential, and commercial projects. The Storm Sewer Fund experienced a slight revenue increase of $1,634, primarily due to higher investment earnings. Overall, Liquor Store revenues were slightly lower than in 2024, with personnel costs representing approximately 14% of total sales. The operation ended 2025 with an approximate 1% net profit, while covering both depreciation expense and the $450,000 transfer to the General Fund. Continued community support of the municipal liquor operation remains critical, as these transfers reduce reliance on property taxes and help maintain current service levels. ## City of Big Lake ## Management’s Discussion and Analysis 34 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Business-Type Activities (Continued) $2,469,697 $3,933,530 $5,277,195 $274,390 $2,299,031 $2,990,797 $4,805,710 $301,511 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 ## WaterSewerMunicipal LiquorStorm Water ## Expenses and Program Revenues -Business-Type Activities ## Program RevenuesExpenses Total revenues from business-type activities in 2025 were $12,315,615, with approximately 90% ($11,053,903) generated from charges for services. This reflects a decrease of $217,425 from 2024, primarily due to one-time fees collected in the prior year from a significant industrial user. Investment earnings totaled $360,803 (approximately 3% of total revenues), representing a decrease of $37,270 from 2024. Operating Grants and Contributions totaled $20,708, a decrease of $70,013, primarily due to one-time revenues received in 2024 for the Well 2 improvement project and infrastructure support related to Big Lake Spud Fest. Charges for Services, which make up the majority of revenues, increased by $44,356, reflecting stable utility usage and rate structures. Capital Grants and Contributions totaled $880,201 (approximately 7% of total revenues), decreasing from 2024 due to reduced development-related activity, including the absence of a one-time Sewer Access Charge (SAC) from a large industrial user recognized in the prior year. ## City of Big Lake ## Management’s Discussion and Analysis 35 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Business-Type Activities (Continued) Overall, total revenues decreased by $217,425 compared to 2024. Despite this decline, business-type activities generated a positive change in net position of $1,468,566, reflecting stable operations and continued financial strength across utility and liquor operations. ## Charges for Services 89.75% ## Operating Grants and ## Contributions 0.17% ## Capital Grants and ## Contributions 7.15% ## Unrestricted ## Investment Earnings 2.93% ## Revenue by Source -Business-Type Activities ## City of Big Lake ## Management’s Discussion and Analysis 36 ## OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) ## Business-Type Activities (Continued) The chart below outlines the distribution of expenses across business-type activities. The Municipal Liquor operation represents the largest share of expenses at approximately $4.8 million, reflecting the cost structure of retail operations, including inventory, staffing, and overhead. Wastewater (Sewer) follows at approximately $3.0 million, driven by treatment, maintenance, and system operations. Water operations account for approximately $2.3 million, supporting system delivery, maintenance, and infrastructure needs. Storm Water represents the smallest share at $301,511, focused on system maintenance and regulatory compliance. Expenses across business-type activities remained consistent with 2024, reflecting stable operations and controlled cost management across all enterprise funds. Overall, the distribution aligns with service delivery demands and the City’s commitment to maintaining reliable, self-sustaining utility and enterprise operations. ## Water , $2,299,031 ## Sewer , $2,990,797 M unicipal ## Liquor , $4,805,710 ## Storm Water , $301,511 ## Expenses by Business Type Activities ## FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance- related legal requirements. ## Governmental Funds The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. This information is useful in assessing the City’s financing requirements. In particular, unrestricted fund balance serves as a key measure of the City’s net resources available for spending at the end of the fiscal year. As of year-end, the City’s governmental funds reported combined ending fund balances of $15,079,101, a decrease of $150,551 from the prior year. Of this amount, $10,144,390 (approximately 67%) represents assigned and unassigned fund balance, which is available for spending at the City’s discretion. The remaining balance is restricted, committed, or nonspendable, and therefore not available for new spending due to external or internal constraints. ## City of Big Lake ## Management’s Discussion and Analysis 37 ## FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS (CONTINUED) ## Governmental Funds (Continued) ## Fund Balance ## Nonspendable 288,350 $ - $ - $ - $ 17,959 $ 306,309 $ 120,229 $ 186,080 $ ## Restricted - 494,004 844,658 - 2,447,693 3,786,355 3,264,110 522,245 ## Comitted - - - - 842,047 842,047 850,003 (7,956) ## Assigned 71,658 - - 788,388 4,987,713 5,847,759 6,871,812 (1,024,053) ## Unassigned 4,764,105 - - - (467,474) 4,296,631 4,123,498 173,133 ## Total 5,124,113 $ 494,004 $ 844,658 $ 788,388 $ 7,827,938 $ 15,079,101 $ 15,229,652 $ (150,551) $ ## Increaese (Decrease) ## Other ## Govermental ## Funds ## Infrastructure ## Improvement ## Fund ## General Fund ## GO ## Improvement Bonds 2021A ## GO ## Improvement Bonds 2022A ## Total ## Prior Year ## Total The General Fund, the City’s primary operating fund, reported a total fund balance of $5,124,113, of which $4,764,105 is unassigned and available for spending. As a measure of liquidity, unassigned fund balance represents 61% of total General Fund expenditures and transfers out, while total fund balance represents 65% of that same amount. ## General Fund, Fund Balance ## Nonspendable 288,350 $ 117,233 $ 171,117 $ ## Assigned 71,658 65,640 6,018 ## Unassigned 4,764,105 4,644,218 119,887 ## Total 5,124,113 $ 4,827,091 $ 297,022 $ General Fund expenditures and transfers out 7,867,462 $ 7,235,082 $ Unassigned as a percent of expenditures 61% 64% Total Fund Balance as a percent of expenditures 65% 67% ## Current Year ## Ending Blance ## Prior Year ## Ending Blance ## Increaese (Decrease) General Fund revenues include investment earnings on the City’s portfolio, which are subject to fair market value (FMV) adjustments at year-end. In the current year, favorable market conditions resulted in an increase of investment earnings. Combined with higher tax revenues and continued strong budgetary control, the General Fund experienced positive operating results. After a planned year-end transfer of $700,000 to support future debt obligations, the net increase to fund balance totaled $297,022. Maintaining a strong unassigned fund balance positions the City to meet future financial obligations and supports long-term financial stability. Other major governmental funds analyses are shown below: G.O. Improvement Bonds 2021A Fund Balance494,004$ 394,439$ 99,565$ ## Current Year ## Ending Blance ## Prior Year ## Ending Blance ## Increaese (Decrease) ## City of Big Lake ## Management’s Discussion and Analysis 38 ## FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS (CONTINUED) ## Governmental Funds (Continued) The decrease is due to the yearly principal and interest payments ## G.O. Improvement Bonds 2022A Fund Balance 844,658 $ 809,875 $ 34,783 $ ## Current Year ## Ending Blance ## Prior Year ## Ending Blance ## Increaese (Decrease) The decrease is due to the yearly principal and interest payments ## Infrastructure Improvement Fund Balance 788,388 $ 1,008,451 $ (220,063) $ ## Current Year ## Ending Blance ## Prior Year ## Ending Blance ## Increaese (Decrease) The decrease was due to the CR43 construction project ## Proprietary Funds The City’s proprietary funds provide more detailed information consistent with that presented in the government-wide financial statements. At year-end, unrestricted net position totaled $2,487,317 for water operations, $6,349,535 for wastewater (sewer) operations, $794,914 for storm water operations, and $2,021,225 for the liquor store fund. Changes in net position for the year reflect increases of $737,476 in the water fund and $666,986 in the wastewater fund, while the storm water fund experienced a slight decrease of $(4,570). The liquor fund reported an increase in net position of $68,776. The following table presents the total ending net position for each proprietary fund. Water Fund16,622,254$ 15,884,779$ 737,475$ Wastewater (Sewer) Fund22,792,952$ 22,125,965$ 666,987$ Liquor Store Fund2,843,350$ 2,774,575$ 68,775$ Storm Water Fund2,681,187$ 2,685,757$ (4,570)$ ## Ending Net Position 2024 ## Ending Net Position 2024 ## Increaese (Decrease) ## Ending Net Position 2024 ## Ending Net Position 2024 ## Increaese (Decrease) ## Ending Net Position 2024 ## Ending Net Position 2024 ## Increaese (Decrease) ## Increaese (Decrease) ## Ending Net Position 2025 ## Ending Net Position 2024 ## City of Big Lake ## Management’s Discussion and Analysis 39 ## FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS (CONTINUED) ## Governmental Funds (Continued) The increase in net position for the water fund is primarily attributable to transfers in supporting the water meter project, as well as higher investment earnings and increased trunk and access charges related to new water service connections. The wastewater (sewer) fund experienced an increase in net position due to higher investment earnings and increased trunk and access charges for new wastewater service connections. The liquor store fund’s increase in net position is primarily the result of higher investment earnings and a slight decrease in the cost of goods sold. Other factors impacting the financial performance of these funds have been addressed in the discussion of the City’s business-type activities. ## GENERAL FUND BUDGETARY HIGHLIGHTS During the year, there was one amendment to the General Fund budget. The original budget was adopted with revenues equal to expenditures. The amendment primarily reflects the capital lease entered into for Police Body Cameras and the addition of a new IT consultant contract established in May 2025. ## City of Big Lake ## Management’s Discussion and Analysis 40 ## GENERAL FUND BUDGETARY HIGHLIGHTS (CONTINUED) The original budget totaled $7,366,689. An amendment of $342,000 was made to both revenues and expenditures, resulting in a final amended budget of $7,708,689. ## General Fund 2025 Budget ## Final Budget ## Amount ## Actual ## Amounts Variance with ## Final Budget ## Revenues 7,056,189 $ 7,515,134 $ 458,945 $ ## Expenditures 7,247,828 6,704,596 (543,232) Excess (Deficiency) of Revenues ## Over (Under) Expenditures (191,639) 810,538 1,002,177 ## Other Financing Uses ## Proceeds from Sale of Capital Assets - 9,261 9,261 Leases issued 200,000 190,084 (9,916) ## Insurance Recoveries 2,500 - (2,500) ## Transfers In 450,000 450,000 - ## Transfers Out (460,861) (1,162,861) (702,000) ## Total Other Financing Sources (Uses) 191,639 (513,516) (705,155) ## Net Change in Fund Balance - 297,022 297,022 ## Fund Balance, January 1 4,827,091 ## Fund Balance, December 31 5,124,113 $ 297,022 $ Actual revenues exceeded the final amended budget by $458,945. This favorable variance was primarily driven by investment income exceeding budget by $424,551, due to favorable fair value adjustments and higher interest earnings. Franchise fee revenues were $25,941 over budget as a result of new development establishing utility accounts. Intergovernmental revenues exceeded budget by $39,780, reflecting increased state aid for street maintenance, police retirement, duty disability insurance reimbursements, and police training reimbursements. Property tax revenues were $19,304 over budget, consistent with conservative revenue projections. Charges for services and donations and contributions exceeded budget by $26,994 and $8,812, respectively. Miscellaneous revenues and insurance recoveries were $20,210 over budget. Actual expenditures, including transfers out, exceeded the final amended budget by $158,768. Departmental operating expenditures were under budget by $543,232, primarily due to savings in personnel, insurance, utilities, and overall conservative budgeting practices. This favorable operating variance was offset by transfers out exceeding budget by $702,000. ## City of Big Lake ## Management’s Discussion and Analysis 41 ## GENERAL FUND BUDGETARY HIGHLIGHTS (CONTINUED) ## General Fund 2025 Budget (Continued) The additional transfer reflects a strategic year-end allocation of excess fund balance in accordance with the City’s financial policies. This included a $700,000 transfer to the 2026A Lease Revenue Bond Debt Service Fund to support future debt payments and reduce the impact on the property tax levy, consistent with the City’s long-term financial plan. ## CAPITAL ASSET AND DEBT ADMINISTRATION ## Capital Assets The City’s investment in capital assets for its governmental and business type activities as of December 31, 2025, amounts to $76,305,692 (net of accumulated depreciation and amortization). This investment in capital assets includes land, construction in progress, improvements, infrastructure, collection and distribution systems, buildings, machinery and equipment, as well as leased assets per new General Accounting Standard Board requirements. Major capital assets events during the current fiscal year include the following: • Computer replacement program • Police fleet replacement program • Police cameras ## • Fire Department Ladder Truck • Streets division equipment purchases – plow truck, mowers, trackers and woodchipper • 2022 Street Improvements finalized and closed out • CR 43 Extension • Well 2 Redevelopment project completed • Well pumps replaced ## • Water Meter Replacement Project completed • Lift stations improvements • WTP and WWTP building doors • Construction in progress  Playground equipment  2024 Street Improvements  2025 Street Improvements  Fleet vehicles ordered, partial payment  Wastewater facility expansion ## City of Big Lake ## Management’s Discussion and Analysis 42 ## CAPITAL ASSET AND DEBT ADMINISTRATION (CONTINUED) ## Capital Assets (Continued) 2025 2024 2025 2024 2025 2024 ## Land 8,024,024 $ 8,007,824 $ 1,534,320 $ 1,534,320 $ 9,558,344 $ 9,542,144 $ ## Construction in Progress 2,199,180 6,628,614 1,017,073 2,726,492 3,216,253 9,355,106 ## Lease - Land - - 176,372 182,062 176,372 182,062 ## Leasehold Improvements 415,299 413,461 43,489 49,530 458,788 462,991 ## Infrastructure 21,422,881 17,270,042 - - 21,422,881 17,270,042 ## Collection and Distribution Systems - - 19,002,863 18,722,439 19,002,863 18,722,439 ## Buildings 1,750,194 1,898,041 14,762,269 15,664,394 16,512,463 17,562,435 ## Machinery and Equipment 3,470,691 2,616,867 2,423,716 783,428 5,894,407 3,400,295 ## Lease - Machinery and Equipment 63,321 81,467 - - 63,321 81,467 ## Total 37,345,590 $ 36,916,316 $ 38,960,102 $ 39,662,665 $ 76,305,692 $ 76,578,981 $ ## City of Big Lake's Capital Assets (Net of Depreciation/Amortization) ## Governmental Activities ## Business-Type Activities ## Total The City does lease office equipment that is recognized in government activities as a right to use lease asset and does amortize the asset over the term of the lease. The City does lease land for use of by the water and wastewater division. This lease is recognized in the business-type activities and is amortized over the term of the lease. Additional information on the City’s capital assets can be found in Note 6 on pages 78-80 of this report. ## CAPITAL ASSET AND DEBT ADMINISTRATION (CONTINUED) ## Long-Term Debt At the end of the current fiscal year, the City had total bonded debt outstanding of $15,918,182. Of this amount, $746,000 is backed by the full faith and credit of the City, and $8,575,000 represents improvement debt for which the City is contingently liable in the event of default by the assessed property owners. The remaining debt consists of obligations secured by specific revenue sources, including tax increment financing (TIF) bonds, revenue bonds, lease revenue bonds, lease liabilities, and financed purchases. 202520242025202420252024 G.O. Bonds/Notes746,000$ 936,000$ -$ -$ 746,000$ 936,000$ G.O. Tax Increment Bonds730,000 900,000 - - 730,000 900,000 G.O. Improvement Bonds8,575,000 9,840,000 - - 8,575,000 9,840,000 PFA Drinking Water Revolving Loan- - - - - - PFA Clean Water Revolving Loan- - 3,698,000 4,568,000 3,698,000 4,568,000 G.O. Taxable Tax Abatement Bonds- - - - - - G.O. Revenue Bonds/Notes- - 1,740,000 2,140,000 1,740,000 2,140,000 Finance Purchase178,775 36,730 - - 178,775 36,730 Lease Liability64,603 81,522 185,804 189,294 250,407 270,816 Total10,294,378$ 11,794,252$ 5,623,804$ 6,897,294$ 15,918,182$ 18,691,546$ ## City of Big Lake's Outstanding Bonded Debt ## Governmental ActivitiesBusiness-Type ActivitiesTotal ## City of Big Lake ## Management’s Discussion and Analysis 43 ## CAPITAL ASSET AND DEBT ADMINISTRATION (CONTINUED) ## Long-Term Debt (Continued) As illustrated in the following graph, the City’s outstanding principal debt has continued to decline over time. Total bonded debt (excluding financed purchases and lease liabilities) decreased by $2,895,000 to $15,489,000 at year-end 2025. The City did not issue any new debt in 2025. Looking ahead, in 2026, the Big Lake Economic Development Authority (EDA) is expected to issue approximately $35,380,000 in Lease Revenue Bonds to finance the construction of a new Public Safety Building, which will serve as the future City Hall and Police Department, with anticipated completion in early 2028. $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 ## Outstanding Debt - ## Principal Only ## Water ## Sewer ## Debt Service The chart below illustrates the City’s total future debt service requirements, including both principal and interest, overtime. Total remaining debt service is approximately $82.7 million, consisting of $50.0 million in principal and $32.8 million in interest. Debt service is highest in the early years and declines steadily through 2052 as existing obligations are retired. ## City of Big Lake ## Management’s Discussion and Analysis 44 ## CAPITAL ASSET AND DEBT ADMINISTRATION (CONTINUED) ## Long-Term Debt (Continued) The increase in future debt service beginning in 2026 reflects the issuance of the 2026A Lease Revenue Bonds for the Public Safety and City Hall facility. As shown, the City has structured its debt to allow for a gradual decline over time, with older debt obligations rolling off as new debt is layered in. $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 $80,000,000 $90,000,000 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 ## Remaining Debt Service (Principal and Interest) ## PRINCIPAL ## INTEREST The chart below illustrates the City’s annual debt service payments over time. Debt service peaks in the early years, reaching approximately $5.6 million in 2027, before declining and stabilizing in the range of $2.7–$3.0 million annually through the later years of the schedule. This pattern reflects the planned overlap of existing debt with the 2026A Lease Revenue Bonds, followed by the gradual retirement of prior obligations. The leveling of debt service in the out years demonstrates the City’s strategy to structure debt in a stable and predictable manner, minimizing significant fluctuations in annual payments and reducing volatility in the property tax levy. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 202620272028202920302031203220332034203520362037203820392040204120422043204420452046204720482049205020512052 ## Debt Payment Additional information on the City’s long-term debt can be found in Note 7 on pages 80-84 of this report. ## City of Big Lake ## Management’s Discussion and Analysis 45 ## ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES The City adopted a balanced 2026 General Fund budget of $7,791,754, an increase of 5.77% over 2025. The increase is primarily driven by personnel costs, including a 3% market adjustment to the pay plan, step increases, and rising insurance and workers’ compensation costs. The 2026 property tax levy totals $6,311,469, a 7.22% increase over 2025. This includes an increase to the Economic Development Authority levy and higher tax abatement levies associated with ongoing development agreements. The City’s tax base continues to grow, with Net Tax Capacity projected to increase by 3.39% and taxable market value increasing by approximately 3%, driven largely by commercial and multi-family development. New construction added approximately $21.4 million in taxable value for the 2026 assessment year. Local Government Aid (LGA) is projected at $627,591, reflecting a return to typical funding levels following a one-time increase in 2025. The City continues to allocate LGA toward capital and equipment replacement funds to support long-term infrastructure needs. Utility rates reflect system and infrastructure demands. For 2026, water rates will decrease by 5%, while sewer rates will increase by 10%, with long-term projections indicating continued upward pressure on sewer rates to fund treatment and infrastructure improvements. Development activity remains steady, with 40 single-family permits issued in 2025, exceeding expectations. Long-term projections assume more moderate growth until additional plats are developed. Multiple residential, commercial, and industrial projects are in progress, supporting continued tax base growth. The City continues to invest in infrastructure through its capital improvement program, with ongoing street projects funded primarily through dedicated capital funds rather than new debt. Looking ahead, the City’s five-year financial plan anticipates ongoing cost pressures, including personnel, insurance, and operational costs, along with planned capital investments. A key future consideration is the planned Public Safety Facility (City Hall/Police), which will impact future debt service and levy requirements. ## REQUESTS FOR INFORMATION This report is intended to provide a general overview of the City’s financial condition for those with an interest in its operations. Questions regarding this report or requests for additional financial information should be directed to: ## City of Big Lake ## Attn: Finance Director ## 160 Lake Street North ## Big Lake, Minnesota 55309 46 ## (THIS PAGE LEFT BLANK INTENTIONALLY) 47 ## BASIC FINANCIAL STATEMENTS See notes to basic financial statements. 48 ## City of Big Lake ## Statement of Net Position December 31, 2025 ## Governmental ## Activities ## Business-Type ## Activities ## Total ## Assets Cash and investments 15,444,728 $ 11,445,888 $ 26,890,616 $ (including cash equivalents) ## Receivables Property tax receivable 61,849 - 61,849 Accounts receivable 158,018 523,363 681,381 Interest receivable 60,165 - 60,165 Notes receivable 135,000 - 135,000 ## Lease Receivable 131,768 535,558 667,326 Special assessments receivable ## Delinquent 22,817 13,277 36,094 ## Deferred 2,892,350 17,961 2,910,311 Due from other governments 1,341,140 2,947 1,344,087 Advances to other funds (internal balances) Within one year (86,127) 86,127 - After one year (500,560) 500,560 - ## Inventories 699 494,221 494,920 Land held for resale 681,786 - 681,786 Prepaid items 305,605 117,732 423,337 Restricted cash and cash equivalents - 125,399 125,399 Capital assets not being depreciated/amortized ## Land 8,024,024 1,534,320 9,558,344 Construction in progress 2,199,180 1,017,073 3,216,253 Capital assets being depreciated/amortized ## Infrastructure 50,357,094 - 50,357,094 ## Buildings 5,027,367 27,701,644 32,729,011 Leasehold improvements 532,456 223,833 756,289 ## Lease Asset 90,005 199,130 289,135 Machinery and equipment 8,876,962 4,235,929 13,112,891 Collection and distribution systems - 51,765,519 51,765,519 Less accumulated depreciation/amortization (37,761,498) (47,717,346) (85,478,844) Total assets 57,994,828 52,823,135 110,817,963 ## Deferred Outflows of Resources Deferred outflows of resources related to pensions 1,838,800 151,421 1,990,221 Total assets and deferred outflows of resources 59,833,628 $ 52,974,556 $ 112,808,184 $ See notes to basic financial statements. 49 ## City of Big Lake ## Statement of Net Position December 31, 2025 ## Governmental ## Activities ## Business-Type ## ActivitiesTotal ## Liabilities Accounts payable 191,758$ 219,258$ 411,016$ Salaries and benefits payable62,481 27,082 89,563 Escrow payable838,609 125,000 963,609 Contracts payable84,448 - 84,448 Due to other governments32,065 61,222 93,287 Interest payable120,863 55,471 176,334 Unearned revenue28,857 - 28,857 ## Net G.O. Bonds Payable Payable within one year1,545,000 - 1,545,000 Payable after one year8,468,166 - 8,468,166 ## G.O. Revenue Bonds and Notes Payable Payable within one year- 1,302,000 1,302,000 Payable after one year- 4,185,547 4,185,547 Notes payable Payable within one year143,000 - 143,000 Payable after one year443,000 - 443,000 Financed purchase payable Payable within one year49,245 - 49,245 Payable after one year129,530 - 129,530 Lease liability Payable within one year16,624 3,596 20,220 Payable after one year47,979 182,208 230,187 Compensated absences payable Payable within one year388,105 219,693 607,798 Severance payable Payable within one year53,983 - 53,983 Net pension liability payable after one year 1,720,489 650,246 2,370,735 Total liabilities14,364,202 7,031,323 21,395,525 ## Deferred Inflows of Resources Deferred inflows of resources related to lease receivable131,768 535,558 667,326 Deferred inflows of resources related to pensions2,280,412 468,033 2,748,445 Total deferred inflows of resources2,412,180 1,003,591 3,415,771 ## Net Position Net investment of capital assets26,474,848 33,286,751 59,761,599 Restricted for Debt service5,540,455 - 5,540,455 Tax increment112,079 - 112,079 Parkland dedication488,615 - 488,615 Forfeitures101,644 - 101,644 Traffic safety program23 - 23 Farmers market31,826 - 31,826 Statewide affordable housing aid41,194 - 41,194 Small cities development program7,250 - 7,250 Unrestricted10,259,312 11,652,891 21,912,203 Total net position43,057,246 44,939,642 87,996,888 Total liabilities, deferred inflows of resources, and net position59,833,628$ 52,974,556$ 112,808,184$ 50 ## (THIS PAGE LEFT BLANK INTENTIONALLY) See notes to basic financial statements. 51 ## City of Big Lake ## Statement of Activities ## Year Ended December 31, 2025 ## Program Revenues ## Expenses Charges for ## Services ## Operating Grants and ## Contributions ## Capital Grants and ## Contributions ## Governmental ## Activities ## Business-Type ## Activities ## Total Governmental activities General government1,065,558$ 125,294$ 19,543$ -$ (920,721)$ -$ (920,721)$ Public safety4,074,762 538,230 278,037 - (3,258,495) - (3,258,495) Streets and highways2,225,834 223,946 83,747 878,729 (1,039,412) - (1,039,412) Culture and recreation994,170 80,964 46,779 23,578 (842,849) - (842,849) Economic development338,769 24,462 525 - (313,782) - (313,782) Interest on long-term debt218,551 - - - (218,551) - (218,551) Total governmental activities8,917,644 992,896 428,631 902,307 (6,593,810) - (6,593,810) Business-type activities Water2,299,031 2,122,258 16,775 330,664 - 170,666 170,666 Sewer2,990,797 3,380,409 3,584 549,537 - 942,733 942,733 Liquor4,805,710 5,276,846 349 - - 471,485 471,485 Storm sewer301,511 274,390 - - - (27,121) (27,121) Total business-type activities10,397,049 11,053,903 20,708 880,201 - 1,557,763 1,557,763 Total governmental and business-type activities19,314,693$ 12,046,799$ 449,339$ 1,782,508$ (6,593,810) 1,557,763 (5,036,047) General revenues Property taxes5,707,257- 5,707,257 Franchise fees486,336 - 486,336 Tax increments100,011 - 100,011 Unrestricted state aids799,223 - 799,223 Unrestricted investment and other interest income854,546 360,803 1,215,349 Other general revenue4,475 - 4,475 Gain on sale of assets82,703 - 82,703 Transfers450,000 (450,000) - Total general revenues and transfers8,484,551 (89,197) 8,395,354 Change in net position1,890,741 1,468,566 3,359,307 Net position - beginning41,166,505 43,471,076 84,637,581 Net position - ending43,057,246$ 44,939,642$ 87,996,888$ ## Net Revenue (Expense) ## and Changes in Net Position ## Functions/Programs See notes to basic financial statements. 52 ## Capital ## Projects General (101) ## Infrastructure ## Improvement Fund (198) ## G.O. ## Improvement Bond 2021A (228) ## G.O. ## Improvement Bond 2022A (229) ## Assets Cash and investments5,064,290$ 797,019$ 493,279$ 837,253$ Taxes receivable - delinquent52,411 336 104 - Accounts receivable152,565 - - 5,453 Interest receivable60,165 - - - Due from other governments219,877 1,088,588 725 1,952 Notes receivable- - - - Lease receivable80,107 - - - Special assessment receivable Delinquent10,591 764 4,443 6,334 Deferred40,231 167,858 829,404 1,417,010 Inventories699 - - - Land held for resale- - - - Prepaid items287,651 - - - Total assets5,968,587$ 2,054,565$ 1,327,955$ 2,268,002$ ## Liabilities Accounts payable157,401$ -$ -$ -$ Salaries and benefits payable61,855 - - - Escrow payable401,807 6,510 - - Contracts payable- 2,574 - - Due to other governments11,214 - - - Advances from other funds- - - - Unearned revenue28,857 - - - Total liabilities661,134 9,084 - - ## Deferred Inflows of Resources Unavailable revenue - notes receivables- - - - Deferred inflows of resources related to lease receivables80,107 - - - Unavailable revenue - property taxes52,411 336 104 - Unavailable revenue - special assessments50,822 168,622 833,847 1,423,344 Unavailable revenue - state shared taxes- 1,088,135 - - Total deferred inflows of resources183,340 1,257,093 833,951 1,423,344 ## Fund Balances Nonspendable288,350 - - - Restricted- - 494,004 844,658 Committed- - - - Assigned71,658 788,388 - - Unassigned4,764,105 - - - Total fund balances5,124,113 788,388 494,004 844,658 Total liabilities, deferred inflows of resources, and fund balances5,968,587$ 2,054,565$ 1,327,955$ 2,268,002$ ## Debt Service ## City of Big Lake ## Balance Sheet - Governmental Funds December 31, 2025 53 ## Other ## Governmental ## Funds ## Total ## Governmental ## Funds 8,252,887$ 15,444,728$ 8,998 61,849 - 158,018 - 60,165 29,998 1,341,140 135,000 135,000 51,661 131,768 685 22,817 437,847 2,892,350 - 699 681,786 681,786 17,954 305,605 9,616,816 $ 21,235,925$ 34,357$ 191,758$ 626 62,481 430,292 838,609 81,874 84,448 20,851 32,065 586,687 586,687 - 28,857 1,154,687 1,824,905 135,000 135,000 51,661 131,768 8,998 61,849 438,532 2,915,167 - 1,088,135 634,191 4,331,919 17,959 306,309 2,447,693 3,786,355 842,047 842,047 4,987,713 5,847,759 (467,474) 4,296,631 7,827,938 15,079,101 9,616,816 $ 21,235,925$ 54 ## (THIS PAGE LEFT BLANK INTENTIONALLY) See notes to basic financial statements. 55 ## City of Big Lake Reconciliation of the Balance Sheet to ## the Statement of Net Position - Governmental Funds December 31, 2025 Total fund balances - governmental funds 15,079,101 $ Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets used in governmental activities are not current financial resources and, therefore, are not reported as assets in governmental funds: Cost of capital assets 75,107,088 Less accumulated depreciation/amortization (37,761,498) 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: G.O. bonds principal payable (9,465,000) Unamortized bond premiums (548,166) Notes payable (586,000) Financed purchase payable (178,775) Lease liability (64,603) Compensated absences payable (388,105) Severance payable (53,983) Net pension liability (1,720,489) 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 61,849 Special assessments 22,817 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 (2,280,412) Deferred outflows of resources related to pensions 1,838,800 Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds: Special assessments 2,892,350 Notes receivable 135,000 State shared taxes 1,088,135 Governmental funds do not report a liability for accrued interest on long-term debt until due and payable. (120,863) Total net position - governmental activities 43,057,246 $ See notes to basic financial statements. 56 General (101) Equipment and ## Building ## Replacements (199) ## Infrastructure ## Improvement Fund (198) ## Street ## Improvement (175) ## Revenues Property taxes4,948,843$ -$ 362$ -$ Tax increments- - - - Franchise fees477,204 - - - Special assessments811 - 8,031 - Licenses and permits588,087 - - - Intergovernmental535,559 - - - Charges for services289,022 - - - Fines and forfeitures55,414 - - - ## Miscellaneous Investment and other interest income589,085 - 27,997 - Contributions and donations12,112 - - - Other18,997 - - - Total revenues7,515,134 - 36,390 - ## Expenditures ## Current General government867,614 - - - Public safety3,503,464 - - - Streets and highways1,162,651 - 1,559 - Culture and recreation721,165 - - - Economic development187,943 - - - Debt service Principal53,236 - - - Interest and other charges7,711 - - - Capital outlay General government- - - - Public safety192,349 - - - Streets and highways- - 294,266 - Culture and recreation8,463 - - - Economic development- - - - Total expenditures6,704,596 - 295,825 - ## E Excess of revenues over (under) expenditures810,538 - (259,435) - ## Other Financing Sources (Uses) Proceeds from sale of capital asset9,261 - - - Leases issued190,084 - - - Transfers in450,000 - 43,098 - Transfers out(1,162,861) - (3,726) - Total other financing sources (uses)(513,516) - 39,372 - Net change in fund balances297,022 - (220,063) - ## Fund Balances Beginning of year4,827,091 2,168,085 1,008,451 123,338 Accounting change, Note 14- (2,168,085) - (123,338) Beginning of year, restated4,827,091 - 1,008,451 - End of year5,124,113$ -$ 788,388$ -$ ## Capital Projects ## City of Big Lake ## Statement of Revenues, Expenditures, and ## Changes in Fund Balances - Governmental Funds ## Year Ended December 31, 2025 57 ## G.O. ## Improvement Bond 2021A (228) ## G.O. ## Improvement Bond 2022A (229) ## Other ## Governmental ## Funds ## Total ## Governmental ## Funds 646$ -$ 754,243$ 5,704,094$ - - 100,011 100,011 - - 9,132 486,336 172,593 300,635 115,311 597,381 - - 4,940 593,027 - - 986,147 1,521,706 - - 32,116 321,138 - - 1,870 57,284 9,020 17,243 211,201 854,546 - - 52,629 64,741 - - 8,538 27,535 182,259 317,878 2,276,138 10,327,799 - - 148,950 1,016,564 - - 24,113 3,527,577 - - 1,095 1,165,305 - - 90,864 812,029 - - 117,955 305,898 290,000 440,000 907,060 1,690,296 54,494 143,095 135,098 340,398 - - 23,768 23,768 - - 88,160 280,509 - - 924,010 1,218,276 - - 813,905 822,368 - - 5,787 5,787 344,494 583,095 3,280,765 11,208,775 (162,235) (265,217) (1,004,627) (880,976) - - 81,080 90,341 - - - 190,084 261,800 300,000 2,223,510 3,278,408 - - (1,661,821) (2,828,408) 261,800 300,000 642,769 730,425 99,565 34,783 (361,858) (150,551) 394,439 809,875 5,898,373 15,229,652 - - 2,291,423 - 394,439 809,875 8,189,796 15,229,652 494,004$ 844,658$ 7,827,938$ 15,079,101$ ## Debt Service See notes to basic financial statements. 58 Total net change in fund balances - governmental funds (150,551)$ Amounts reported for governmental activities in the Statement of Activities are different because: Capital outlays are reported in governmental funds as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over the estimated useful lives as depreciation/ amortization expense: Capital outlays 2,342,278 Depreciation/amortization expense (1,905,366) ## Disposal of Capital Assets (7,638) Compensated absences and severance are recognized as paid in the governmental funds but recognized as the expense is incurred in the Statement of Activities. (75,016) Principal payments on long-term debt are recognized as expenditures in the governmental funds but as an increase in the net position in the Statement of Activities: 1,690,296 Bond principal payments ## Capital Lease Payments Governmental funds report the effects of bond premiums and discounts when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities. 106,971 Interest on long-term debt in the statement of activities differs from the amount reported in the governmental funds because interest is recognized as an expenditure in the funds when it is due and thus, requires use of current financial resources. In the Statement of Activities, however, interest expense is recognized as the interest accrues, regardless of when it is due. 14,876 Proceeds from long-term debt are recognized as another financing source in the governmental funds but have no impact on the changes in net position in the Statement of Activities. (190,084) Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds: Special assessments (402,787) Long-term notes receivable (45,000) State shared taxes 362,386 Governmental funds recognize 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: 147,213 Pension expense Delinquent property taxes receivable 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. 3,163 Change in net position - governmental activities 1,890,741$ Expenditures, and Changes in Fund Balances to the ## City of Big Lake Reconciliation of the Statement of Revenues, ## Statement of Activities - Governmental Funds ## Year Ended December 31, 2025 See notes to basic financial statements. 59 ## Original ## FinalActual Amounts ## Revenues Property taxes4,887,539$ 4,929,539$ 4,948,843$ 19,304$ Franchise fees451,263 451,263 477,204 25,941 Special assessments1,000 1,000 811 (189) Licenses and permits694,545 694,545 588,087 (106,458) Intergovernmental495,779 495,779 535,559 39,780 Charges for services262,028 262,028 289,022 26,994 Fines and forfeitures49,250 49,250 55,414 6,164 Miscellaneous revenues Investment income64,534 164,534 589,085 424,551 Contributions and donations3,300 3,300 12,112 8,812 Other4,951 4,951 18,997 14,046 Total revenues6,914,189 7,056,189 7,515,134 458,945 ## Expenditures ## Current General government957,049 1,002,049 867,614 (134,435) Public safety3,731,288 3,731,288 3,503,464 (227,824) Streets and highways1,135,330 1,187,330 1,162,651 (24,679) Culture and recreation888,750 888,750 721,165 (167,585) Economic development183,411 186,411 187,943 1,532 Capital outlay Public safety10,000 210,000 192,349 (17,651) Culture and recreation- - 8,463 8,463 Debt service Principal- 36,000 53,236 17,236 Interest and other charges- 6,000 7,711 1,711 Total expenditures6,905,828 7,247,828 6,704,596 (543,232) Excess of revenues over (under) expenditures 8,361 (191,639) 810,538 1,002,177 ## Other Financing Sources (Uses) Proceeds from sale of capital asset- - 9,261 9,261 Leases issued- 200,000 190,084 (9,916) Insurance recoveries2,500 2,500 - (2,500) Transfers in450,000 450,000 450,000 - Transfers out(460,861) (460,861) (1,162,861) (702,000) Total other financing sources (uses)(8,361) 191,639 (513,516) (705,155) Net change in fund balances-$ -$ 297,022 297,022$ ## Fund Balances Beginning of year4,827,091 End of year5,124,113$ Variance with ## Final Budget - Over (Under) ## Budgeted Amounts ## City of Big Lake ## Statement of Revenues, Expenditures, and ## Changes in Fund Balances - ## Budget and Actual - General Fund ## Year Ended December 31, 2025 See notes to basic financial statements. 60 Water (301, 399) Sewer (401, 499) Liquor (501, 599) ## Storm Sewer (601, 699)Total ## Assets Current assets Cash and cash equivalents2,701,157$ 5,963,842$ 1,944,467$ 836,422$ 11,445,888$ Accounts receivable160,668 336,221 213 26,261 523,363 Advances to other funds - within one year- 86,127 - - 86,127 Due from other governments1,404 1,401 - 142 2,947 Lease receivable- 535,558 - - 535,558 Special assessment receivable Delinquent6,778 5,855 - 644 13,277 Deferred8,990 8,091 - 880 17,961 Inventories- - 494,221 - 494,221 Prepaid items43,947 47,414 21,373 4,998 117,732 Total current assets2,922,944 6,984,509 2,460,274 869,347 13,237,074 Noncurrent assets Restricted cash and cash equivalents- 125,399 - - 125,399 Advances to other funds - after one year- 500,560 - - 500,560 Capital assets not being depreciated Land277,006 1,257,023 - 291 1,534,320 Construction in progress7,961 1,009,112 - - 1,017,073 Capital assets being depreciated Buildings9,665,385 16,035,741 1,915,613 84,905 27,701,644 Collection and distribution systems19,038,926 26,007,602 - 6,718,991 51,765,519 Leasehold improvements166,068 - 57,765 - 223,833 Lease asset99,565 99,565 - - 199,130 Machinery and equipment2,378,377 1,248,142 307,683 301,727 4,235,929 Total capital assets31,633,288 45,657,185 2,281,061 7,105,914 86,677,448 Less accumulated depreciation(17,089,963) (23,948,806) (1,458,935) (5,219,642) (47,717,346) Net capital assets14,543,325 21,708,379 822,126 1,886,272 38,960,102 Total noncurrent assets14,543,325 22,334,338 822,126 1,886,272 39,586,061 Total assets17,466,269 29,318,847 3,282,400 2,755,619 52,823,135 ## Deferred Outflows of Resources Deferred outflows of resources related to city pensions49,456 49,556 43,119 9,290 151,421 Total assets and deferred outflows of resources17,515,725$ 29,368,403$ 3,325,519$ 2,764,909$ 52,974,556$ ## Liabilities Current liabilities Accounts payable16,197$ 141,918$ 60,873$ 270$ 219,258$ Salaries and benefits payable9,262 9,262 6,705 1,853 27,082 Interest payable3,153 52,318 - - 55,471 Due to other governments10,138 - 51,084 - 61,222 Current compensated absences80,693 80,693 45,273 13,034 219,693 Current lease liability1,798 1,798 - - 3,596 Current G.O Revenue Bonds103,089 306,911 - - 410,000 Current PFA G.O. Revenue notes- 892,000 - - 892,000 Total current liabilities224,330 1,484,900 163,935 15,157 1,888,322 Noncurrent liabilities Lease liability91,104 91,104 - - 182,208 Escrow payable- 125,000 - - 125,000 G.O. Revenue Bonds, net of unamortized premium212,396 1,167,151 - - 1,379,547 PFA G.O. revenue notes- 2,806,000 - - 2,806,000 Net pension liability212,667 212,667 185,043 39,869 650,246 Total noncurrent liabilities516,167 4,401,922 185,043 39,869 5,143,001 Total liabilities740,497 5,886,822 348,978 55,026 7,031,323 ## Deferred Inflows of Resources Deferred inflows of resources related to lease recievable- 535,558 - - 535,558 Deferred inflows of resources related to city pensions153,073 153,073 133,190 28,697 468,033 Total deferred inflows of resources153,073 688,631 133,190 28,697 1,003,591 ## Net Position Net investment in capital assets14,134,938 16,443,415 822,126 1,886,272 33,286,751 Unrestricted2,487,217 6,349,535 2,021,225 794,914 11,652,891 Total net position16,622,155 22,792,950 2,843,351 2,681,186 44,939,642 Total liabilities, deferred inflows of resources, 17,515,725$ 29,368,403$ 3,325,519$ 2,764,909$ 52,974,556$ December 31, 2025 ## Statement of Net Position - Proprietary Funds ## City of Big Lake See notes to basic financial statements. 61 Water (301, 399) Sewer (401, 499) Liquor (501, 599) ## Storm Sewer (601, 699)Totals ## Sales and Cost of Sales Sales-$ -$ 5,276,847$ -$ 5,276,847$ Cost of sales- - 3,796,544 - 3,796,544 Gross profit- - 1,480,303 - 1,480,303 ## Operating Revenues Charges for services2,120,658 3,363,375 - 274,390 5,758,423 ## Operating Expenses Wages and salaries645,111 645,111 556,234 122,176 1,968,632 Employee benefits154,720 146,006 122,865 8,534 432,125 Materials and supplies58,493 156,627 11,296 106 226,522 Repairs and maintenance61,777 153,106 6,953 6,381 228,217 Professional services128,335 77,468 119,966 4,250 330,019 Insurance42,264 51,612 19,775 5,958 119,609 Utilities and refuse140,612 234,209 52,574 - 427,395 Depreciation/amortization962,025 1,362,736 79,153 151,232 2,555,146 Travel9,819 10,245 388 - 20,452 Equipment2,985 4,813 2,743 - 10,541 Advertising1,740 1,595 10,848 1,091 15,274 Dues, memberships, and training17,516 3,237 15,238 400 36,391 Telephone8,260 10,701 9,632 - 28,593 Postage22,037 6,294 609 1,383 30,323 Water meters34,900 - - - 34,900 Uniforms2,124 2,659 862 - 5,645 Rental expense and real estate taxes1,794 420 - - 2,214 Miscellaneous30 - 30 - 60 Total operating expenses2,294,542 2,866,839 1,009,166 301,511 6,472,058 Operating income (loss)(173,884) 496,536 471,137 (27,121) 766,668 ## Nonoperating Revenues (Expenses) Investment and other interest income66,710 224,252 47,291 22,550 360,803 Refunds and reimbursements16,775 3,584 325 - 20,684 Interest expense(9,315) (140,368) - - (149,683) Amortization of premium 4,826 16,410 - - 21,236 Rent- 16,569 - - 16,569 Other income1,600 465 23 - 2,088 Total nonoperating revenues (expenses)80,596 120,912 47,639 22,550 271,697 Income (loss) before transfers(93,288) 617,448 518,776 (4,571) 1,038,365 Capital contributions - trunk and access charges330,664 549,537 - - 880,201 Transfers in500,000 - - - 500,000 Transfers out- (500,000) (450,000) - (950,000) Change in net position737,376 666,985 68,776 (4,571) 1,468,566 ## Net Position Beginning of year15,884,779 22,125,965 2,774,575 2,685,757 43,471,076 End of year16,622,155$ 22,792,950$ 2,843,351$ 2,681,186$ 44,939,642$ ## City of Big Lake ## Statement of Revenues, Expenses, and Changes ## in Net Position - Proprietary Funds ## Year Ended December 31, 2025 See notes to basic financial statements. 62 Water (301, 399) Sewer (401, 499) Liquor (501, 599) ## Storm Sewer (601, 699)Total ## Cash Flows - Operating Activities Receipts from customers and users2,154,656$ 3,370,359$ 5,276,657$ 275,149$ 11,076,821$ Payments to suppliers(609,965) (803,407) (3,970,272) (19,375) (5,403,019) Payments to employees(816,212) (806,388) (726,050) (141,313) (2,489,963) Net cash flows - operating activities728,479 1,760,564 580,335 114,461 3,183,839 ## Cash Flows - Noncapital ## Financing Activities Receipt of advances to other funds- 83,967 - - 83,967 Refunds and reimbursements16,775 3,584 325 - 20,684 Transfer from other funds500,000 - - - 500,000 Transfer to other funds- (500,000) (450,000) - (950,000) Net cash flows - noncapital financing activities516,775 (412,449) (449,675) - (345,349) ## Cash Flows - Capital and Related ## Financing Activities Trunk and access charges330,664 549,537 - - 880,201 Principal paid on debt(97,505) (1,172,495) - - (1,270,000) Interest paid on debt(10,227) (151,929) - - (162,156) Payments paid on leases (1,745) (1,745) - - (3,490) Payments received on leases - 8,462 - - 8,462 Interest received on leases - 8,107 - - 8,107 Acquisition of capital assets(672,388) (1,227,981) (1,151) - (1,901,520) Net cash flows - capital and related financing activities(451,201) (1,988,044) (1,151) - (2,440,396) ## Cash Flows - Investing Activities Interest and dividends received66,710 224,252 47,291 22,550 360,803 Net change in cash and cash equivalents860,763 (415,677) 176,800 137,011 758,897 ## Cash and Cash Equivalents, January 1 (including restricted cash of $125,399)1,840,394 6,504,918 1,767,667 699,411 10,812,390 ## Cash and Cash Equivalents, December 31 (including restricted cash of $125,399)2,701,157$ 6,089,241$ 1,944,467$ 836,422$ 11,571,287$ ## Reconciliation of Operating ## Income (Loss) to Net Cash Flows - ## Operating Activities Operating income (loss)(173,884)$ 496,536$ 471,137$ (27,121)$ 766,668$ Adjustments to reconcile operating Income (loss) to net cash flows - Operating activities Other revenues1,600 465 23 - 2,088 Depreciation/amortization expense 962,025 1,362,736 79,153 151,232 2,555,146 Net pension liability expense(34,300) (33,190) (55,664) (14,983) (138,137) Accounts receivable6,616 236 (213) 142 6,781 Special assessments receivable7,186 7,684 - 759 15,629 Due from other governments18,596 (1,401) - (142) 17,053 Prepaid items(5,928) (3,163) (6,698) 698 (15,091) Inventory- - 58,584 - 58,584 Accounts payable(71,053) (87,258) 23,578 (504) (135,237) Due to other governmental units(298) - 1,722 - 1,424 Salaries payable4,421 4,421 2,098 856 11,796 Compensated absences payable13,498 13,498 6,615 3,524 37,135 Total adjustments902,363 1,264,028 109,198 141,582 2,417,171 Net cash flows - operating activities728,479$ 1,760,564$ 580,335$ 114,461$ 3,183,839$ ## City of Big Lake ## Statement of Cash Flows - Proprietary Funds ## Year Ended December 31, 2025 63 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ## A. Reporting Entity The City of Big Lake 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 considered to be 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 it is part of the City. Related Organization – The relationship of the City with the entity is disclosed. Joint Ventures and Jointly Governed Organization – 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 Big Lake Economic Development Authority (EDA) is a legal entity separate from the City. Although legally separate, the Big Lake EDA is reported as if it were part of the primary government because the component unit's total debt outstanding is expected to be repaid almost entirely with resources of the primary government. Separate financial statements are not prepared for the Big Lake EDA. ## 2. Joint Ventures and Jointly Governed Organization ## a. Big Lake Volunteer Fire Department The Big Lake Volunteer Fire Department (the "Fire Department") was created to provide fire services to the residents of the City, the Town of Big Lake, and the Town of Orrock, Minnesota. 64 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) ## A. Reporting Entity (Continued) ## 2. Joint Ventures and Jointly Governed Organization (Continued) ## a. Big Lake Volunteer Fire Department (Continued) On January 1, 2018, the City entered into an agreement with the Town of Big Lake to establish a joint powers agreement for fire protections services. The Big Lake Fire Department Joint Powers Board is a legal entity separate from the City. Each party appoints two members of the governing body. Separate audited financial statements are issued for the Fire Department, and annual financial statements are submitted to the State of Minnesota. The City and the Town shall each contribute 50% of the total operating budget to the department. For the year ended December 31, 2024, the City contributed $219,018 to the department. ## b. Central Mississippi River Regional Planning Partnership The Central Mississippi River Regional Planning Partnership (the "Partnership") was created to develop and implement a compelling regional vision and framework that guides local decisions on thoughtful and collaborative planning, growth, and development to benefit both individual jurisdictions and the region as a whole with the City of Monticello, City of Big Lake, City of Becker, Big Lake and Becker Townships, and Sherburne and Wright Counties. On November 13, 2019, the City entered into an agreement with the Partnership to establish a joint powers agreement for developing and implementing a compelling regional vision and framework. The Partnership Board is a legal entity separate from the City. Each party appoints one member of the governing body. In January of each year, each partner shall contribute its share of the Partnership's annual budget based on the following formula: the two counties to evenly spilt 50% of the total budget and the City and Township partners to evenly split the remaining 50% of the total budget. The City contributed $500 in 2025. ## 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 are not included among program revenues, instead, they are properly reported as general revenues. Internally dedicated revenues are reported as general revenues rather than program revenues. 65 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) ## B. Government-Wide and Fund Financial Statements (Continued) 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 fiscal 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. 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. Infrastructure Improvement Capital Projects Fund – This fund accounts for all the costs associated with infrastructure improvements within the City. G.O. Improvement Bond 2021A Debt Service Fund – This fund accounts for all the debt service payments associated with the GO Improvement Bond 2021A. 66 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued) Description of Funds: (Continued) ## Major Governmental Funds: (Continued) G.O. Improvement Bond 2022A Debt Service Fund – This fund accounts for all the debt service payments associated with the G.O. Improvement Bond 2022A. ## Major Proprietary Funds: Water Fund – This fund accounts for the operations of the City's water utility. Sewer Fund – This fund accounts for the operations of the City's sanitary sewer utility. Liquor Fund – This fund accounts for the activities of the City's liquor store operations. Storm Sewer Fund – This fund accounts for the operations of the City's storm sewer 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 enterprise 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 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. 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. Further, the City's applies unrestricted funds in this order if various levels of unrestricted fund balances exits: committed, assigned, and unassigned. D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance 1. Cash and Investments Cash and investments include balances from all funds that are combined and invested to the extent available in various securities as authorized by state law. Earnings from the pooled investments are allocated to the 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. 67 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance (Continued) 1. Cash and Investments (Continued) Minnesota Statute § 118A authorizes allowable investments including, 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. Redemptions from the LTD Fund may only be made on the third Wednesday of each month at least two (2) weeks advance notice. ## 2. Restricted Cash Resources are restricted within the Sewer Fund for the solar garden decomposition escrow deposit. ## 3. Receivables/Property Taxes 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. Sherburne County is the collecting agency for the levy and remits the collections to the City three 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. 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. 68 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance (Continued) 3. Receivables/Property Taxes (Continued) 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. ## 4. Inventory and 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 recorded as an expenditure at the time of consumption. Inventory is valued at cost using the first-in, first-out (FIFO) method. Inventories are recorded as expenses when consumed rather than when purchased. ## 5. 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 $5,000 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 asset lives are not capitalized. Property, plant, and equipment of the City are depreciated using the straight-line method over the following estimated useful lives: ## Buildings30 Leasehold improvements10 - 30 Machinery and equipment5 - 10 Utility collection and distribution system30 ## Infrastructure30 ## Police Vehicles and Software3 Lease assetsLife of the lease ## AssetsYears ## 6. Lease Receivable The City is a lessor for numerous noncancellable leases. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental fund financial statements. 69 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance (Continued) 6. Lease Receivable (Continued) At the commencement of a lease, the City measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term in a systematic and rational manner. Key estimates and judgments include how the City determines (1) the discount rate, (2) lease term, (3) lease receipts, and (4) amortization. The City determines the discount rate for leases based on the applicable State and Local Government Securities (SLGS) rate. The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee. ## 7. Right to Use Lease Assets/Lease Liabilities The City recorded right-to-use lease assets as a result of implementing GASB Statement No. 87, Leases. The right-to-use lease assets are initially measured at an amount equal to the initial measurement of the lease liability plus any payments made prior to the lease term, less lease incentives, and plus ancillary charges necessary to place the lease into service. The right-to-use assets are amortized on a straight-line basis over the life of the related lease. Key estimates and judgments related to leases include (1) the discount rate, (2) lease term, (3) lease payments, and (4) amortization. The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City determines its estimated borrowing rate based on the applicable State and Local Government Securities rate. The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option the City is reasonably certain to exercise. The City monitors changes in circumstances that would require a re-measurement of the leases and will remeasure the right-to-use lease assets and liabilities if certain changes occur that are expected to significantly affect the amount of the lease liability. ## 8. 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 a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until that time. The City has one item that qualifies for reporting in this category. 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. 70 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance (Continued) 8. Deferred Outflows/Inflows of Resources (Continued) 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 a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has six types of items that qualify for reporting in this category. Four of the items reported arise under the modified accrual basis of accounting and are reported in the Governmental Funds Balance Sheet as unavailable revenue. The governmental funds report unavailable revenues from four sources: notes receivable, property taxes, special assessments, and state shared taxes. Additionally, the City reports deferred inflows related to lease receivables in the Governmental Funds Balance Sheet. 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 lease receivables and to pensions for various estimate differences that will be amortized and recognized over future years. 9. 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 additions to/deductions from PERA's fiduciary net position have been determined on the same basis as they are reported by PERA 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. ## 10. Compensated Absences Employees who retire are compensated for their unused sick leave. After 800 hours have accrued, employees can either take vacation or get paid for half of every hour earned in excess of 800 hours on an annual basis. Upon separation from the City, employees are eligible to 20 days of sick leave to be paid out if they have 10 years of employment. In addition, employees are granted vacation based on their years of service. Employees can accrue up to 25 days of vacation. At year-end, any hours over 200 are forfeited. All employees will receive a lump sum payment for the balance of accumulated vacation leave upon a voluntary termination. The liability for compensated absences reported in the Statement of Net Position consists of leave that has not been used that is attributable to services already rendered, accumulates, and is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. The liability also includes amounts for leave that has been used for time off but has not yet been paid in cash or settled through noncash means and certain other types of leave. 71 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance (Continued) 11. Severance Severance benefits are paid upon termination of employment for the City Administrator. The City Administrator receives three months of salary and benefits in a lump sum payment. ## 12. 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. Bonds payable are reported net of the applicable bond premium or discount. 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. ## 13. Fund Balance In the fund financial statements, governmental funds report fund classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purpose for which amounts in those funds can be spent. • Nonspendable Fund Balances – These are amounts that cannot be spent because they are not in spendable form. • Restricted Fund Balances – 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 Balances – These are amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the City Council (highest level of decision-making authority). The committed amounts cannot be used for any other purpose unless the government removes or changes the specified use by taking the same type of action it employed to commit those amounts. • Assigned Fund Balances – These are amounts that are constrained by the city's intent to be used for specific purposes but are neither restricted nor committed. Assignments may be made by the city's administrator and finance director based on the city council's delegation. 72 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance (Continued) 13. Fund Balance (Continued) • Unassigned Fund Balances – 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, and committed fund balances exceed the total net resources of that fund. • Minimum Fund Balance - The City will strive to maintain an unrestricted fund balance of between 42% and 50% of the next year's budgeted expenditures in the General Fund. ## 14. Net Position Net Position represents the difference between assets and deferred outflows of resources; and liabilities and deferred inflows of resources in the government-wide and proprietary fund financial statements. Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the outstanding balance of any long-term debt used to build or acquire the capital assets. 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. 15. Use of Estimates The preparation of the basic 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 and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. ## 16. Budgetary Information The City Council adopts an annual budget. The amounts shown in the financial statements as "budget" represent the original budgeted amounts, and all revisions made during the year. The City follows these procedures in establishing the budgetary data reflected in the financial statements. a. Budget requests are submitted by all department heads to the City Administrator and Finance Director. The Finance Director compiles the budget requests into an overall preliminary City budget. b. The Finance Director presents the proposed budget to the City Council. The budget resolution adopted by the City Council sets forth the budgets at the function level for the General Fund, EDA Special Revenue Fund, Farmer's Market Special Revenue Fund, and Music in the Park Special Revenue Fund. 73 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Fund Balance (Continued) 16. Budgetary Information (Continued) c. Formal budgetary integration is employed as a management control device during the year for the General Fund, EDA Special Revenue Fund, Farmer's Market Special Revenue Fund, and Music in the Park Special Revenue Fund. Formal budgetary integration is not employed for Debt Service Funds because effective budgetary control is alternatively achieved through G.O. bond indenture provisions. Budgetary control for Capital Projects Funds is accomplished through the use of project controls. d. The budgets for the General Fund, EDA Special Revenue Fund, Farmer's Market Special Revenue Fund, and Music in the Park Special Revenue Fund are adopted on a basis consistent with accounting principles generally accepted in the United States of America. Annual appropriations lapse at year-end. ## NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABLITY ## A. Deficit Fund Balances The following Funds had a deficit fund balance at December 31, 2025: ## Non-Major Governmental Fund ## Industrial Park Expansion Land Purchase Capital Projects Fund 467,469 $ ## NOTE 3 – DEPOSITS AND INVESTMENTS ## A. Deposits In accordance with applicable Minnesota Statutes the City maintains deposits at depository banks authorized by the City Council. Custodial Credit Risk – Deposits: In the case of 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's investment policy states all deposits will be insured or collateralized in accordance with Minnesota Statutes § 118.A. At December 31, 2025, the City's bank balance was not exposed to custodial credit risk because it was insured and fully collateralized with securities held by pledging financial institutions trust department or agent and in the City's name. ## Savings22,196$ Certificates of deposit239,600 ## Total261,796$ 74 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 3 – DEPOSITS AND INVESTMENTS (CONTINUED) ## B. Investments At December 31, 2025, the City had the following investments: ## Total ## Less Than ## Investment Type ## Fair Value ## One Year 1-2 Years 2-5 years 5+ years Pooled investments ## Brokered Certificates of Deposit 5,892,996 $ 2,071,455 $ 1,637,875 $ 2,183,666 $ - $ ## Cash and Brokered Money Market Accounts 1,168,259 1,168,259 - - - ## Municipal Bonds 3,956,185 - 143,131 2,355,461 1,457,593 4M Fund 10,444,816 10,444,816 - - - ## 4M LTD 4,521,232 4,521,232 - - - 4M Plus 618,833 618,833 - - - ## Total 26,602,321 18,824,595 1,781,006 4,539,127 1,457,593 Non-pooled investments 4M Fund 149,003 149,003 - - - Total investments 26,751,324 $ 18,973,598 $ 1,781,006 $ 4,539,127 $ 1,457,593 $ ## Investment Maturities The City has the following recurring fair value measurements as of December 31, 2025: • $1,168,259 of investments are valued using quoted prices (Level 1 inputs) • $9,849,181 of investments are valued using a matrix pricing model (Level 2 inputs) Interest Rate Risk: This is the risk that fair values of securities in a portfolio would decrease due to changes in interest rates. The City's investment policy states the City will minimize interest rate risk by reviewing cash flow requirements and making investments to meet the shorter cash flow needs, thereby avoiding the need to sell securities in the open market prior to maturity. It also includes specific limits on investment maturities as a means of managing its exposure to fair value arising from increasing interest rates. The average maturity of the overall portfolio is to be consistent with the risk profile of the City not to extend beyond seven years. Credit Risk: This 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 allowed. The City's investment policy limits its investments to those specified in these Statutes and furthermore specified based on the list in their investment policy. The City's investment in a municipal bonds is rated AA2 by Moody's. Concentration of Credit Risk: This is the risk of loss attributed to the magnitude of an investment in a single issuer. 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 that they will diversify the investment portfolio so the impact of potential losses from any one type of security or from any individual issuer will be minimized. 75 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 3 – DEPOSITS AND INVESTMENTS (CONTINUED) ## B. Investments (Continued) Custodial Credit Risk – Investments: 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 states that the City Finance Director shall maintain a list of financial institutions authorized to provide investment services. Financial service providers who wish to offer investments must provide the City Finance Director with a list of items before they become authorized. Summary of cash, deposits, and investments as of December 31, 2025: Petty cash 2,895 $ Deposits (Note 3.A.) 261,796 Investments (Note 3.B.) 26,751,324 Total deposits and investments 27,016,015 $ Cash, deposits, and investments are presented in the December 31, 2025, basic financial statements as follows: ## Statement of Net Position Cash and investments 26,890,616 $ Restricted cash and cash equivalents 125,399 ## Total 27,016,015 $ ## NOTE 4 – NOTES RECEIVABLE AND LEASE RECEIVABLE Governmental funds notes receivable includes receivables from the Big Lake Township for their portion of debt payments on the Taxable G.O. Refunding Bonds, Series 2016A, for $135,000. Principal and interest are due in semiannual installments through February 1, 2028. The City has entered into a Tower Lease agreement with Tower Co, SBA for space leased on the tower located at the Wastewater Treatment Facility. This lease was entered in to in 2018 and will continue through the end of 2031. This lease includes variable payments based on the Consumer Price Index for all Urban Consumers for the U.S. City Average for All Items. The City received payments of $5,934 in principal and $1,312 in interest payments in 2025. The deferred inflow and receivable balance related to this lease is $39,732 as of December 31, 2025. The City has entered into a Communication Site Lease Agreement with Palmer Wireless, LLC for space for Equipment Shelter. This lease was entered into in 2017 and will continue to 2043. The rent owed is $150 monthly and will increase by 5% at the beginning of each year starting in 2024. The City received payments of $1,716 in principal and $245 in interest payments in 2025. The deferred inflow and receivable balance related to this lease is $39,722 as of December 31, 2025. 76 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 4 – NOTES RECEIVABLE AND LEASE RECEIVABLE (CONTINUED) The City has entered into a Solar Energy Facility Lease and Easement agreement with Big Lake Holdco LLC. for land. This lease was entered into in 2017 and will continue to 2050. Rental payments vary from year to year based on the lease agreement. The City received payments of $12,568 in principal and $10,145 in interest payments in 2025. The deferred inflow and receivable balance related to this lease is $531,452 as of December 31, 2025. The City entered into a Lease agreement with Floaters Recreational Rentals, LLC for operating rental equipment business. This lease was entered into in 2025 and will continue to 2026. The annual rent due is $500 for the length of the term. The City received payments of $443 in principal and $57 in interest payments in 2025. The deferred inflow and receivable balance related to this lease is $652 as of December 31, 2025. The City entered into a Lease agreement with Pizza Da Pie of Big Lake, Inc for use of space for business. This lease was entered into in 2023 and will continue to 2028. The monthly rent due is $2,000 for the length of the term. The City received payments of $21,830 in principal and $2,170 in interest payments in 2024. The deferred inflow and receivable balance related to this lease is $51,661 as of December 31, 2025. The City has entered into a Lease agreement with Ewing Farms, Inc for property to be used for agricultural purposes. This lease was entered into in 2025 and will continue to 2026. The annual rent due is $4,175 for the length of the term. The City received payments of $4,001 in principal and $174 in interest payments in 2025. The deferred inflow and receivable balance related to this lease is $4,106 as of December 31, 2025. ## NOTE 5 – INTERFUND BALANCES AND TRANSFERS ## A. Advances to/from Other Funds The composition of advances as of December 31, 2025, was as follows: Advances to ## Sewer Fund Advances from ## Other Governmental Funds 586,687 $ The amounts due to the Sewer Fund represent interfund loans to absorb temporary negative cash balances and to temporarily fund capital projects. 77 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 5 – INTERFUND BALANCES AND TRANSFERS (CONTINUED) ## B. Interfund Transfers The composition of interfund transfers as of December 31, 2025, was as follows: ## G.O.G.O. ## Other ## InfrastructureImprovementImprovementGovernmentalWater General FundImprovementBond 2021ABond 2022AFundsFundTotal ## Transfers Out General Fund-$ -$ -$ -$ 1,162,861$ -$ 1,162,861$ - - - - 3,726 - 3,726 Other Governmental Funds- 43,098 261,800 300,000 1,056,923 - 1,661,821 Liquor Fund450,000 - - - - - 450,000 Sewer Fund- - - - - 500,000 500,000 Total450,000$ 43,098$ 261,800$ 300,000$ 2,223,510$ 500,000$ 3,778,408$ ## Infrastructure Improvement ## Fund ## Transfers In The above transfers were made for the following reasons: debt service payments, operating transfers to cover Tax Increment Financing (TIF) administrative expenditures, capital projects, closing funds, and other administrative items. 78 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 6 – CAPITAL ASSETS Capital asset activity for the year ended December 31, 2025, follows: ## BeginningEnding ## BalanceIncreasesDecreasesBalance Governmental activities Capital assets not being depreciated Land8,007,824$ 16,200$ -$ 8,024,024$ Construction in progress6,628,614 1,684,624 6,114,058 2,199,180 Total capital assets not being depreciated14,636,438 1,700,824 6,114,058 10,223,204 Other capital assets Infrastructure45,253,387 5,103,707 - 50,357,094 Buildings5,027,367 - - 5,027,367 Leasehold improvements504,926 27,530 - 532,456 Machinery and equipment7,855,335 1,624,275 602,648 8,876,962 Machinery and equipment - lease asset 90,005 - - 90,005 Total other capital assets58,731,020 6,755,512 602,648 64,883,884 Less accumulated depreciation/ amortization for Infrastructure27,983,344 950,869 - 28,934,213 Buildings3,129,325 147,849 - 3,277,174 Leasehold improvements91,466 25,690 - 117,156 Machinery and equipment5,238,469 762,812 595,010 5,406,271 Machinery and equipment - lease asset 8,538 18,146 - 26,684 Total accumulated depreciation/amortization 36,451,142 1,905,366 595,010 37,761,498 Total other capital assets, net 22,279,878 4,850,146 7,638 27,122,386 Governmental activities capital assets, net36,916,316$ 6,550,970$ 6,121,696$ 37,345,590$ 79 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 6 – CAPITAL ASSETS (CONTINUED) ## BeginningEnding ## BalanceIncreasesDecreasesBalance Business-type activities Land1,534,320$ -$ -$ 1,534,320$ Construction in progress2,726,492 1,650,785 3,360,204 1,017,073 Total capital assets not being depreciated/ amortized4,260,812 1,650,785 3,360,204 2,551,393 Buildings27,680,160 21,484 - 27,701,644 Collection and distribution systems50,091,724 1,673,795 - 51,765,519 Lease assets 199,130 - - 199,130 Leasehold improvements223,833 - - 223,833 Machinery and equipment2,369,206 1,866,723 - 4,235,929 Total capital assets being depreciated/ amortization80,564,053 3,562,002 - 84,126,055 Buildings12,015,765 923,610 - 12,939,375 Collection and distribution systems31,369,284 1,393,372 - 32,762,656 Lease assets17,068 5,690 - 22,758 Leasehold improvements174,302 6,042 - 180,344 Machinery and equipment1,585,781 226,432 - 1,812,213 Total accumulated depreciation/amortization45,162,200 2,555,146 - 47,717,346 Total capital assets being depreciated/amortized, net35,401,853 1,006,856 - 36,408,709 Business-type activities capital assets, net39,662,665$ 2,657,641$ 3,360,204$ 38,960,102$ Capital assets not being depreciated/amortized Less accumulated depreciation/ amortization for Capital assets being depreciated/amortized 80 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 6 – CAPITAL ASSETS (CONTINUED) Depreciation expense was charged to functions/programs of the City as follows: Governmental activities General government 82,044 $ Public safety 484,562 Streets and highways 1,089,987 Culture and recreation 209,140 Economic development 39,633 Total depreciation expense - governmental activities 1,905,366 $ Business-type activities ## Water 962,025 $ ## Sewer 1,362,736 ## Liquor 79,153 Storm sewer 151,232 Total depreciation expense - business-type activities 2,555,146 $ ## NOTE 7 – LONG-TERM DEBT ## A. General Obligation Bonds The City issues General Obligation (G.O.) bonds to provide for financing the construction of street improvements, tax increment projects and to refinance (refund) previous bond issues. Debt service is covered respectively by tax increments, revenue generated from projects and special assessments against benefited properties with any shortfalls being paid from general taxes. G.O. bonds are direct obligations and pledge the full faith and credit of the City. These bonds generally are issued as 10-year serial bonds with equal debt service payments each year. 81 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 7 – LONG-TERM DEBT (CONTINUED) ## B. Components of Long-Term Liabilities ## Issue ## Interest ## Original ## Final ## Principal ## Due Within ## Year ## Rates ## Issue ## Maturity ## Outstanding ## One Year Long-term liabilities Governmental activities ## G.O. Bonds, including Refunding ## Bonds ## G.O. Refunding Bonds of 2015A 2015 2.00%-3.00% 4,330,000 $ 2029 225,000 $ 70,000 $ ## G.O. Capital Improvement Bonds of 2016B 2016 1.00%-2.25% 590,000 2028 160,000 55,000 ## G.O. Refunding Improvement Bonds of 2016C 2016 2.00% 1,875,000 2026 330,000 330,000 ## G.O. Improvement Bonds of 2018A 2018 3.00%-3.30% 2,350,000 2034 1,530,000 150,000 ## G.O. Improvement Bonds of 2021A 2021 1.05%-3.00% 3,140,000 2032 2,290,000 300,000 ## G.O. Improvement Bonds of 2022A 2022 2.00%-4.00% 5,065,000 2033 4,200,000 460,000 ## Taxable G.O. Refunding Bonds ## Taxable G.O. Refunding Bond of 2016A 2016 0.90%-3.10% 2,885,000 2030 730,000 180,000 Notes payable from direct borrowing ## Transportation Revolving Loan Fund 2010 1.726% 2,465,000 2029 586,000 143,000 ## Total 10,051,000 1,688,000 Premium on bonds payable 548,166 - Lease liability 64,603 16,624 Financed purchase 178,775 49,245 ## Severance 53,983 53,983 Compensated absences 388,105 388,105 Total governmental activities 11,284,632 2,195,957 Business-type activities ## G.O. Revenue Bonds, including ## Refunding Bonds ## G.O. Refunding Bonds of 2015A 2015 2.00%-3.00% 4,955,000 2029 1,740,000 410,000 Notes from direct borrowing ## Public Facility Authority Clean ## Water G.O. Revenue Note of 2009 2009 2.41% 13,470,120 2029 3,698,000 892,000 Premium on bonds payable 49,547 - Lease liability 185,804 3,596 Compensated absences 219,693 219,693 Total business-type activities 5,893,044 1,525,289 Total all long-term liabilities 17,177,676 $ 3,721,246 $ 82 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 7 – LONG-TERM DEBT (CONTINUED) ## C. Changes in Long-Term Liabilities Long-term liability activity for the year ended December 31, 2025, was as follows: ## BeginningEndingDue Within ## BalanceAdditionsReductionsBalanceOne Year Governmental activities Bonds payable G.O. Improvement Bonds10,050,000$ -$ 1,315,000$ 8,735,000$ 1,365,000$ Taxable G.O. Refunding Bonds900,000 - 170,000 730,000 180,000 Notes payable from direct borrowing726,000 - 140,000 586,000 143,000 Premium on bonds655,137 - 106,971 548,166 - Total bonds payable12,331,137 - 1,731,971 10,599,166 1,688,000 Lease liability81,860 - 17,257 64,603 16,624 Financed purchase36,730 190,084 48,039 178,775 49,245 Compensated absences316,331 388,105 316,331 388,105 388,105 Severance50,741 3,242 - 53,983 53,983 Total governmental activities12,816,799 581,431 2,113,598 11,284,632 2,195,957 Business-type activities Bonds payable G.O. Revenue Bonds2,140,000 - 400,000 1,740,000 410,000 Premium on bonds70,783 - 21,236 49,547 - Total bonds payable2,210,783 - 421,236 1,789,547 410,000 Notes from direct borrowing PFA G.O. Revenue Notes4,568,000 - 870,000 3,698,000 892,000 Lease liability189,294 - 3,490 185,804 3,596 Compensated absences182,558 219,692 182,557 219,693 219,693 Total business-type activities7,150,635 219,692 1,477,283 5,893,044 1,525,289 Total long-term liabilities19,967,434$ 801,123$ 3,590,881$ 17,177,676$ 3,721,246$ 83 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 7 – LONG-TERM DEBT (CONTINUED) ## D. Minimum Debt Payments Minimum annual principal and interest payments required to retire non-compensated absence liabilities: ## Year Ending ## December 31, PrincipalInterestTotalPrincipalInterestTotal 20261,365,000$ 226,037$ 1,591,037$ 16,624$ 1,763$ 18,387$ 20271,075,000 187,207 1,262,207 16,749 1,717 18,466 20281,105,000 150,413 1,255,413 17,402 728 18,130 20291,010,000 114,025 1,124,025 13,828 186 14,014 20301,050,000 81,080 1,131,080 - - - 2031-20343,130,000 108,444 3,238,444 - - - Total8,735,000$ 867,206$ 9,602,206$ 64,603$ 4,394$ 68,997$ ## Year Ending ## December 31, PrincipalInterestTotalPrincipalInterestTotal 2026143,000$ 10,114$ 153,114$ 49,245$ 4,762$ 54,007$ 2027145,000 7,646 152,646 50,488 3,524 54,012 2028148,000 5,144 153,144 39,143 2,253 41,396 2029150,000 2,590 152,590 39,899 1,497 41,396 Total586,000$ 25,494$ 611,494$ 178,775$ 12,036$ 190,811$ ## Year Ending ## December 31, PrincipalInterestTotalPrincipalInterestTotal 2026180,000$ 19,200$ 199,200$ 1,753,869$ 261,876$ 2,015,745$ 2027185,000 13,998 198,998 1,472,237 214,092 1,686,329 2028190,000 8,370 198,370 1,499,545 166,908 1,666,453 202985,000 4,107 89,107 1,298,727 122,405 1,421,132 203090,000 1,395 91,395 1,140,000 82,475 1,222,475 2031-2034- - - 3,130,000 108,444 3,238,444 Total730,000$ 47,070$ 777,070$ 10,294,378$ 956,200$ 11,250,578$ ## Governmental Activities ## Taxable G.O. Refunding Bond ## G.O. BondsLease Liability ## Notes Payable from Direct Borrowing ## Total Governmental Activities ## Financed Purchase Payable ## Governmental Activities ## Governmental Activities 84 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 7 – LONG-TERM DEBT (CONTINUED) ## D. Minimum Debt Payments (Continued) ## Year Ending December 31, ## Principal ## Interest ## Total ## Principal ## Interest ## Total 2026 410,000 $ 39,281 $ 449,281 $ 892,000 $ 89,270 $ 981,270 $ 2027 415,000 29,225 444,225 913,000 67,736 980,736 2028 450,000 18,413 468,413 935,000 45,698 980,698 2029 465,000 6,394 471,394 958,000 23,126 981,126 ## Total 1,740,000 $ 93,313 $ 1,833,313 $ 3,698,000 $ 225,830 $ 3,923,830 $ ## Year Ending December 31, ## Principal ## Interest ## Total ## Principal ## Interest ## Total 2026 3,596 $ 5,709 $ 9,305 $ 1,305,596 $ 134,260 $ 1,439,856 $ 2027 3,710 5,596 9,306 1,331,710 102,557 1,434,267 2028 3,827 5,479 9,306 1,388,827 69,590 1,458,417 2029 3,947 5,359 9,306 1,426,947 34,879 1,461,826 2030 4,071 5,235 9,306 4,071 5,235 9,306 2031-2035 21,956 23,798 45,754 21,956 23,798 45,754 2036-2040 26,503 20,803 47,306 26,503 20,803 47,306 2041-2045 30,471 16,059 46,530 30,471 16,059 46,530 2046-2050 35,573 10,957 46,530 35,573 10,957 46,530 2051-2055 40,783 4,837 45,620 40,783 4,837 45,620 2056-2057 11,367 230 11,597 11,367 230 11,597 ## Total 185,804 $ 104,062 $ 289,866 $ 5,623,804 $ 423,205 $ 6,047,009 $ ## Business-Type Activities ## G.O. Revenue Bonds ## Notes from Direct Borrowing ## Total Business-Type Activities ## Lease Liability ## Business-Type Activities ## E. Lease Liability On March 17, 2021, the City entered into a lease agreement with Pitney Bowes. The lease agreement includes monthly principal and interest payments of $129. The lease agreement expires in 2026. On August 14, 2024, the City entered into a lease agreement with Marco for copiers. The lease agreement includes monthly principal and interest payments of $1,369. The lease agreement expires in 2029. On August 28, 2024, the City entered into a lease agreement with Minnesota Computer Systems, Inc. (MCSI) for the use of copiers. The lease agreement includes monthly principal and interest payments of $131. The lease agreement expires in 2029. In June 1979, the City entered into a lease agreement with Railroad Crossing for the use of railroad. The lease agreement includes monthly principal and interest payments of $775. The lease agreement expires in 2056. 85 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 8 – FUND BALANCE DETAIL Fund balances are classified as follows on the chart below to reflect the limitations and restrictions of the respective funds. ## G.O.G.O.Nonmajor ## InfrastructureImprovementImprovementGovernmental GeneralImprovementBond 2021ABond 2022AFundTotal ## Nonspendable Land held for resale -$ -$ -$ -$ 5$ 5$ ## Inventory 699 - - - - 699 Prepaid items 287,651 - - - 17,954 305,605 Total nonspendable 288,350 - - - 17,959 306,309 ## Restricted Debt service - - 494,004 844,658 1,665,062 3,003,724 Park development - - - - 488,615 488,615 - - - - 7,250 7,250 - - - - 41,194 41,194 ## TIF - - - - 112,079 112,079 Police traffic safety - - - - 23 23 DWI forfeiture - - - - 16,288 16,288 Farmers market - - - - 31,826 31,826 Narcotic forfeiture - - - - 85,356 85,356 Total restricted - - 494,004 844,658 2,447,693 3,786,355 ## Committed Economic development - - - - 839,317 839,317 Veterans memorial - - - - 1,184 1,184 Music in the park - - - - 1,546 1,546 Total committed - - - - 842,047 842,047 ## Assigned Street improvement - - - - 104,996 104,996 Local development - - - - 143,544 143,544 - 788,388 - - - 788,388 Computer replacement - - - - 96,059 96,059 Lake maintenance - - - - 64,292 64,292 Police capital purchases 49,157 - - - - 49,157 Street maintenance - - - - 1,311,416 1,311,416 - - - - 2,608,255 2,608,255 ## Administration 6,000 - - - - 6,000 ## Advance Resignation Program 7,500 - - - - 7,500 Wellness program 300 - - - - 300 Movie in the park program 8,701 - - - - 8,701 ## Parks and Trails Maintenance - - - - 659,151 659,151 Total assigned 71,658 788,388 - - 4,987,713 5,847,759 ## Unassigned 4,764,105 - - - (467,474) 4,296,631 ## Total 5,124,113$ 788,388$ 494,004$ 844,658$ 7,827,938$ 15,079,101$ ## Small Cities Development ## Program ## Housing ## Statewide Affordable Capital infrastructure replacement Equipment and building replacements 86 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 9 – 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. 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 2025 is estimated to be immaterial based on workers' compensation rates and salaries for the year. At December 31, 2025, there were no other claims liabilities reported in the fund based on the requirements of GASB Statement No. 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. ## NOTE 10 –PENSION PLANS The City participates in various pension plans. Total pension expense for the year ended December 31, 2025, was $293,546. The components of pension expense are noted in the following plan summaries. The General Fund, Water, Sewer, Storm Sewer, and Liquor Funds typically liquidate the liability related to the 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, 353D, 353E, 353G, and 356. Minnesota Statutes Chapter 356 defines each plan's financial reporting requirements. PERA's defined benefit pension plans are tax qualified plans under Section 401(a) of the Internal Revenue Code. ## General Employees Retirement Plan Membership in the General Plan includes employees of counties, cities, townships, schools in non- certified positions, and other governmental entities whose revenues are derived from taxation, fees, or assessments. Plan membership is required for any employee who is expected to earn more than $425 in a month, unless the employee meets exclusion criteria. 87 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## A. Plan Description (Continued) ## Public Employees Police and Fire Plan Membership in the Police and Fire Plan includes full-time, licensed police officers and firefighters who meet the membership criteria defined in Minnesota Statutes § 353.64 and who are not earning service credit in any other PERA retirement plan or a local relief association for the same service. Employers can provide Police and Fire Plan coverage for part-time positions and certain other public safety positions by submitting a resolution adopted by the City of Big Lake's governing body. The resolution must state that the position meets plan requirements. ## 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. When a member is vested, they have earned enough service credit to receive a lifetime monthly benefit after leaving public service and reaching an eligible retirement age. Members who retire at or over their Social Security full retirement age with at least one year of service qualify for a retirement benefit. ## General Employees Plan Benefits General Employees Plan requires three years of service to vest. 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 General Plan members. Members hired prior to July 1, 1989, receive the higher of Step or Level formulas. Only the Level formula is used for members hired after June 30, 1989. Under the Step formula, General Plan members receive 1.2% of the highest average salary for each of the first 10 years of service and 1.7% for each additional year. Under the Level formula, General Plan members receive 1.7% of the highest average salary for all years of service. For members hired prior to July 1, 1989, a full retirement benefit is available when age plus years of service equal 90 and normal retirement age is 65. Members can receive a reduced requirement benefit as early as age 55 if they have three or more years of service. Early retirement benefits are reduced by .25% for each month under age 65. Members with 30 or more years of service can retire at any age with a reduction of .25% for each month the member is younger than age 62. The Level formula allows General Plan members to receive a full retirement benefit at age 65 if they were first hired before July 1, 1989 or at age 66 if they were hired on or after July 1, 1989. Early retirement begins at age 55 with an actuarial reduction applied to the benefit. 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%. The 2025 annual increase was 1.25%. 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. 88 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## B. Benefits Provided (Continued) ## Police and Fire Plan Benefits Benefits for the Police and Fire Plan members first hired before July 1, 2010, are vested after three years of service. Members hired on or after July 1, 2010, are 50% vested after five years of service and 100% vested after 10 years. After five years, vesting increase by 10% each full year of service until members are 100% vested after 10 years. Police and Fire Plan members receive 3% of highest average salary for all years of service. Police and Fire Plan members receive a full retirement benefit when they are 55 and vested, or when their age plus their years of service equals 90 or greater if they were first hired before July 1, 1989. Early retirement starts at age 50, and early retirement benefits are reduced by 0.417% each month members are younger than age 55. 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. ## C. Contributions Minnesota Statutes Chapter 353, 353E, 353G, and 356 set the rates for employer and employee contributions. Contribution rates can only be modified by the state Legislature. ## General Employees Fund Contributions General Plan members were required to contribute 6.5% of their annual covered salary in fiscal year 2025, and the City was required to contribute 7.5% for General Plan members. The City's contributions to the General Employees Fund for the year ended December 31, 2025, were $236,288. 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 2025, 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, 2025, were $314,994. The City's contributions were equal to the required contributions as set by the state statue. 89 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## D. Pension Costs ## General Employees Fund Pension Costs At December 31, 2025, the City reported a liability of $1,074,787 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 $25,927. City's proportionate share of the net pension liabilty 1,074,787 $ State of Minnesota's proportionate share of net pension liablity associated with the City 25,927 ## Total 1,100,714 $ The net pension liability was measured as of June 30, 2025, 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, 2024, through June 30, 2025, relative to the total employer contributions received from all of PERA's participating employers. The City's proportionate share was 0.0324% at the end of the measurement period and 0.0343% for the beginning of the period. For the year ended December 31, 2025, the City recognized pension expense of ($81,184) for its proportionate share of General Employees Plan's pension expense. Included in the amount, the City recognized $3,977 as pension expense (and grant revenue) for its proportionate share of the state of Minnesota's contribution of $16 million to the General Employees Fund. 90 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## D. Pension Costs (Continued) ## General Employees Fund Pension Costs (Continued) At December 31, 2025, the City reported its proportionate share of the General Employees Plan's deferred outflows of resources and deferred inflows of resources, related to pensions from the following sources: ## Deferred Outflows of ## Resources ## Deferred Inflows of ## Resources Differences between expected and actual economic experience106,310$ -$ Changes in actuarial assumptions25,896 264,550 - 426,641 Changes in proportion- 82,419 Contributions paid to PERA subsequent to the measurement date118,144 - Total250,350$ 773,610$ earnings Net difference between projected and actual investment 91 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## D. Pension Costs (Continued) ## General Employees Fund Pension Costs (Continued) The $118,144 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, 2026. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in pension expense as follows: ## Pension ## Year Ending ## Expense December 31, ## Amount 2026 (158,135) $ 2027 (237,190) 2028 (169,582) 2029 (76,397) ## Total (641,304) $ ## Police and Fire Fund Pension Costs At December 31, 2026, the City reported a liability of $1,295,948 for its proportionate share of the Police and Fire Fund's net pension liability. The net pension liability was measured as of June 30, 2025, 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, 2024, through June 30, 2025, relative to the total employer contributions received from all of PERA's participating employers. The City's proportionate share was 0.1106%, at the end of the measurement period and 0.0966% for the beginning of the period. 92 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## D. Pension Costs (Continued) ## Police and Fire Fund Pension Costs (Continued) The State of Minnesota contributed $18 million to the Police and Fire Fund in the plan fiscal year ended June 30, 2025. The contribution consisted of $9 million in direct state aid that meets 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, 2024. The direct state aid payment will increase by $17.7 million, which was paid on October 1, 2025. Thereafter, by October 1 of each year, the State will pay $26.7 million to the Police and Fire Fund until the fund is 110% funded for a minimum of three consecutive years (on an actuarial value of assets basis). The $9 million in supplemental state aid will continue until the fund and the State Patrol Plan (administered by the Minnesota State Retirement System) are 100% funded for three consecutive years (on an actuarial value of assets basis). The State of Minnesota's proportionate share of the net pension liability associated with the City totaled $44,924. City's proportionate share of the net pension liability 1,295,948 $ State of Minnesota's proportionate share of the net pension liability associated with the City 44,924 ## Total 1,340,872 $ For the year ended December 31, 2025, the City recognized pension expense of $374,730 for its proportionate share of the Police and Fire Plan's pension expense. Included in this amount, the City recognized $21,736 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 $9,955 for the year ended December 31, 2025, 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. 93 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## D. Pension Costs (Continued) ## Police and Fire Fund Pension Costs (Continued) At December 31, 2025, 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: ## Deferred Outflows of ## Resources ## Deferred Inflows of ## Resources Differences between expected and actual economic experience 542,354 $ - $ Changes in actuarial assumptions 855,223 1,382,979 Net difference between projected and actual investment earnings - 559,784 Changes in proportion 184,797 32,072 Contributions paid to PERA subsequent to the measurement date 157,497 - ## Total 1,739,871 $ 1,974,835 $ The $157,497 reported as deferred outflows of resources related to pensions resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2025. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in pension expense as follows: ## Pension ## Year EndingExpense ## December 31, Amount 2026293,125$ 2027(229,428) 2028(519,284) 2029(1,617) 203064,743 ## Total(392,461)$ 94 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## 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 % ## Asset Class ## Target ## Allocation ## Long-Term ## Expected Real ## Rate of Return ## F. Actuarial Methods and Assumptions The total pension liability for each of the cost-sharing defined benefit plans was determined by an actuarial valuation as of June 30, 2025, using the entry-age normal actuarial cost method. The long- term rate of return on pension plan investments used to determine the total liability is 7.0%. The 7.0% 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 investment return rates considered reasonable by the actuary. An investment return of 7.0% is within that range. 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 1.5% for the General Employees Plan and 1% for the Police and Fire Plan. Salary growth assumptions in the General Employees Plan range in annual increments from 11.5% after one year of service to 3.0% after 27 years of service. In the Police and Fire Plan, salary growth assumptions range in annual increments from 10.75% after one year of service to 3.0% after 23 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. 95 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## F. Actuarial Methods and Assumptions (Continued) Actuarial assumptions for the General Employees Plan are reviewed every four years. The General Employees Plan was last reviewed in 2022. The assumption changes were adopted by the Board and became effective with the July 1, 2023, actuarial valuation. The Police and Fire Plan was reviewed in 2024. The assumption changes were adopted by the board and became effective with the July 1, 2025, actuarial valuation. The following changes in actuarial assumptions and plan provisions occurred in 2025: ## General Employees Fund ## Changes in Actuarial Assumptions • The combined service annuity loading factors increased from 15% to 19% for vested terminated members and from 3% to 44% for non-vested, terminated members. The assumed post-retirement benefit increase changed from 1.25% to 1.5%. ## Changes in Plan Provisions • The post-retirement benefit increase formula changed to 100% of the Social Security annual increase, between 1% and 1.75%, beginning January 1, 2026. If the funded ratio (on a market value of assets basis) is less than 85% for the last two consecutive annual valuations or is less than 80% in the most recent actuarial valuation, the maximum is reduced to 1.5%. Previously, the benefit increase was 50% of the Social Security annual increase, between 1% and 1.5%. • The 1% additional employer contribution is eliminated when the plan reaches 98% funded status (on an actuarial value of assets basis); this contribution was previously scheduled to stop when the plan reached 100% funded status. ## Police and Fire Fund ## Changes in Actuarial Assumptions • Assumed rates of salary increases were reduced slightly. • Assumed rates of retirement were adjusted, resulting in an overall increase in unreduced (full) retirements and an overall increase in reduced (early) retirements. • Assumed rates of withdrawal were modified; the new rates will increase predicted terminations, especially in the first few years of employment. • Assumed rates of disabled retirement were significantly increased, especially for ages over age 30. • Continued used of Pub-2010 Public Safety Mortality Table with rates adjusted to better fit observed experience. • Percent married assumption for female retirees lowered from 70% to 65%. • Minor changes were made to form of payment assumptions for retirees. • Minor changes were made to assumptions made with respect to missing participant data. • The combined service annuity load changed from 33% to 13% for vested, terminated members and from 2% to 38% for non-vested, terminated members. ## Changes in Plan Provisions • The period of time needed for benefit recipients to receive their first benefit increase was reduced by one year (from 36 months to 24 months for a full increase). 96 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## F. Actuarial Methods and Assumptions (Continued) ## Police and Fire Fund (Continued) ## Changes in Plan Provisions (Continued) • The January 1, 2026, benefit increase changed from 1% to 3%; subsequent January 1 increases will be 1%. • The threshold to end the $9 million annual state aid contribution changed from the earlier of July 1, 2048, or 90% funded for both PERA Police and Fire and MSRS State Patrol for three consecutive years to 100% funded for both PERA Police and Fire and MSRS State Patrol for three consecutive years (on an actuarial value of assets basis). • The threshold to end the additional $9 million annual state aid contribution changed from the earlier of July 1, 2048 or 100% funded for a minimum of three consecutive years to 110% funded for a minimum of three consecutive years (on an actuarial value of assets basis). • An additional $17.7 million in direct state aid will be paid annually each October 1 beginning October 1, 2025, through June 30, 2048. • Join and survivor actuarial equivalent factors were updated to reflect changes in assumptions. ## G. Discount Rate The discount rate used to measure the total pension liability in 2025 was 7.0%. The projection of cash flows used to determine the discount rate assumed that contributions from Plan members and employers will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary net positions of the General Employees and Police and Fire Plans were projected to be available to make all projected future benefit payments of current Plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. ## H. Pension Liability Sensitivity The following presents the City's proportionate share of the net pension liability for all plans it participates in, calculated using the discount rate disclosed in the preceding paragraph, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate: 1% Decrease in Current1% Increase in ## Discount Rate (6.0%) ## Discount Rate (7.0%) ## Discount Rate (8.0%) City's proprionate share of the General Employees Fund net pension liability 2,610,483$ 1,074,787$ (171,013)$ 1% Decrease in Current1% Increase in ## Discount Rate (6.0%) ## Discount Rate (7.0%) ## Discount Rate (8.0%) City's proprionate share of the Police and Fire Fund net pension liability3,395,655$ 1,295,948$ (428,245)$ 97 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 10 – PENSION PLANS (CONTINUED) ## Public Employees' Retirement Association (Continued) ## 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. ## General ## Employees Police and ## Plan ## Fire ## Total Pension expense (81,184) $ 374,730 $ 293,546 $ Net pension liability (1,074,787) (1,295,948) (2,370,735) Deferred outflows 250,350 1,739,871 1,990,221 Deferred inflows (773,610) (1,974,835) (2,748,445) ## NOTE 11 – TAX INCREMENT FINANCING The City has entered into one (1) 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, 2025, the City generated $100,011 in tax increment revenue and did not make payments to developers as taxes were paid late. ## The City has the following TIF Districts: • TIF District No. 5 was established in 2009 for the purpose of constructing a banking building. Under the agreement, up to $127,025 development costs will be reimbursed through tax increment over a 17-year period. During the year ended December 31, 2025, the City generated $10,691 of tax increment revenue and the city did not make payments on the pay- as-you-go note as taxes were not paid until 5/21/2025. The note's balance at year end was $105,953. TIF Districts 3 and 4 are not separately disclosed as they have related G.O. bonds. 98 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 12 – COMMITMENTS AND CONTINGENCIES ## A. Commitments ## Expended ## Project ## Through ## Remaining ## Authorization 12/31/2025 ## Commitment ## 2025 Playground Equipment 958,806 $ 561,025 $ 397,781 $ ## 2024 Street Projects 310,768 303,494 7,274 ## 2025 Street Projects 833,401 810,331 23,070 ## New Fleet Vehicle 65,000 429 64,571 ## Highland Trail Project 463,020 450,597 12,423 ## New Vehicle for Water 60,000 7,961 52,039 ## Pedestrian Safety Grant Project 72,225 43,053 29,172 ## WWTP Expansion Phase II 1,198,500 1,000,064 198,436 ## Totals 3,961,720 $ 3,176,954 $ 784,766 $ ## NOTE 13 – SUBSEQUENT EVENT The City issued Lease Revenue Bonds, Series 2026A in the amount of $35,380,000 on February 19, 2026. ## NOTE 14 – ACCOUNTING CHANGE During the year ended December 31, 2025, the City’s Street Improvement Capital Projects Fund and Equipment and Building Replacements Capital Projects Fund were changed from major governmental funds to nonmajor governmental funds, resulting in a reduction of beginning fund balance in Street Improvement Capital Projects Fund and Equipment and Building Replacements Capital Projects Fund of $123,338 and $2,168,085 respectively and an increase in beginning fund balance for nonmajor funds. ## Street ## Equipment and Building ## Nonmajor ## ImprovementsReplacementFunds 12/31/24 as previously reported123,338$ 2,168,085$ -$ Change from major to nonmajor fund(123,338) (2,168,085) 2,291,423 12/31/24 as restated-$ -$ 2,291,423$ ## Reporting Unit Affected by ## Restatements of Beginning Balances ## Funds 99 ## City of Big Lake ## Notes to Basic Financial Statements ## NOTE 15 – NEW STANDARDS ISSUED BUT NOT YET IMPLEMENTED GASB Statement No. 103, Financial Reporting Model Improvements. The changes required by this Statement provide clarity, enhance the relevance of information, provide more useful information for decision-making, and provide for greater comparability amongst government entities. This Statement will be effective for the year ending December 31, 2026. GASB Statement No. 104, Disclosure of Certain Capital Assets. The disclosures required by this Statement provide users of the financial statements with essential information about certain types of capital assets. This Statement will be effective for the year ending December 31, 2026. 100 ## (THIS PAGE LEFT BLANK INTENTIONALLY) 101 ## REQUIRED SUPPLEMENTARY ## INFORMATION See notes to required supplementary information. 102 ## City's Covered ## Payroll 20160.0305%2,476,449$ 32,345$ 2,508,794$ 1,893,227$ 130.81%68.91% 20170.0313%1,998,171 25,092 2,023,263 2,013,733 99.23%75.90% 20180.0332%1,841,800 60,434 1,902,234 2,232,853 82.49%79.53% 20190.0330%1,824,496 56,664 1,881,160 2,332,333 78.23%80.23% 20200.0323%1,936,533 59,723 1,996,256 2,305,187 84.01%79.06% 20210.0346%1,477,575 45,050 1,522,625 2,490,387 59.33%87.00% 20220.0356%2,819,532 82,562 2,902,094 2,663,693 105.85%76.67% 20230.0349%1,951,569 53,855 2,005,424 2,776,733 70.28%83.10% 20240.0343%1,267,182 32,767 1,299,949 2,901,013 43.68%89.08% 20250.0324%1,074,787 25,927 1,100,714 2,937,373 36.59%90.78% ## 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 ## Employee ## Payroll ## Plan Fiduciary ## Net Position as a Percentage of the Total ## Pension ## Liability 20160.0880%3,531,593$ -$ 3,531,593$ 848,407$ 416.26%63.88% 20170.0810%1,093,596 - 1,093,596 834,926 130.98%85.43% 20180.0875%932,660 - 932,660 922,562 101.09%88.84% 20190.0976%1,025,875 - 1,025,875 1,006,383 101.94%89.26% 20200.0999%1,307,798 31,035 1,338,833 1,103,960 118.46%87.19% 20210.1005%766,708 34,903 801,611 1,188,198 64.53%93.66% 20220.0948%4,116,790 8,532 4,125,322 1,151,458 357.53%70.53% 20230.0940%1,623,258 65,328 1,688,586 1,233,802 131.57%86.47% 20240.0966%1,270,306 48,424 1,318,730 1,337,056 95.01%90.17% 20250.1106%1,295,948 44,924 1,340,872 1,678,661 77.20%91.78% ## Last Ten Years ## City of Big Lake ## Schedule of City's Proportionate Share ## of Net Pension Liability - General Employees Retirement Fund of Net Pension Liability - Public Employees Police and Fire Retirement Fund ## Last Ten Years ## City's ## Proportionate Share of the ## Net Pension Liablility and the State's ## Proportionate Share of the ## Net Pension ## Liablility Associated with the City ## For Fiscal ## Year Ended June 30, ## City's ## Proportionate ## Share (Percentage) of ## the Net Pension Liability (Asset) ## City's ## Proportionate Share (Amount) of the Net ## Pension Liability (Asset) ## State's ## Proportionate Share (Amount) of the Net ## Pension Liability ## City's ## Proportionate Share of the ## Net Pension Liability (Asset) as a Percentage of its Covered ## Employee ## Payroll ## Plan Fiduciary ## Net Position as a Percentage of the Total ## Pension ## Liability ## Schedule of City's Proportionate Share See notes to required supplementary information. 103 2016146,423$ 146,423$ -$ 1,952,307$ 7.50% 2017158,725 158,725 - 2,116,333 7.50% 2018169,709 169,709 - 2,262,787 7.50% 2019175,658 175,658 - 2,342,107 7.50% 2020180,472 180,472 - 2,406,293 7.50% 2021191,046 191,046 - 2,547,280 7.50% 2022203,946 203,946 - 2,719,280 7.50% 2023212,881 212,881 - 2,838,413 7.50% 2024226,025 226,025 - 3,013,667 7.50% 2025236,288 236,288 - 3,150,507 7.50% 2016131,713$ 131,713$ -$ 813,043$ 16.20% 2017141,471 141,471 - 873,278 16.20% 2018160,720 160,720 - 992,099 16.20% 2019181,880 181,880 - 1,073,038 16.95% 2020207,548 207,548 - 1,172,588 17.70% 2021208,055 208,055 - 1,175,452 17.70% 2022207,653 207,653 - 1,173,181 17.70% 2023230,268 230,268 - 1,300,949 17.70% 2024278,206 278,206 - 1,571,785 17.70% 2025314,994 314,994 - 1,779,627 17.70% ## Last Ten Years ## Fiscal Year ## Ending December 31, ## Statutorily ## Required ## Contribution ## Contributions in Relation to the Statutorily ## Required ## Contributions ## Contribution ## Deficiency (Excess) ## City's Covered ## Payroll ## Contributions as a Percentage of ## Covered ## Employee ## Payroll ## Public Employees Police and Fire Retirement Fund ## Contributions as a Percentage of ## Covered ## Employee ## Payroll ## Statutorily ## Required ## Contribution ## Contributions in Relation to the Statutorily ## Required ## Contributions ## Schedule of City Contributions - ## Fiscal Year ## Ending December 31, ## City of Big Lake ## Schedule of City Contributions - ## General Employees Retirement Fund ## Last Ten Years ## Contribution ## Deficiency (Excess) ## City's Covered ## Payroll ## City of Big Lake ## Notes to Required Supplementary Information 104 ## General Employees Fund 2025 Changes ## Changes in Actuarial Assumptions • The combined service annuity loading factors increased from 15% to 19% for vested, terminated members and from 3% to 44% for non-vested, terminated members. • The assumed post-retirement benefit increase changed from 1.25% to 1.5%. ## Changes in Plan Provisions • The post-retirement benefit increase formula changed to 100% of the Social Security annual increase, between 1% and 1.75%, beginning January 1, 2026. If the funded ratio (on a market value of assets basis) is less than 85% for the last two consecutive annual valuations or is less than 80% in the most recent actuarial valuation, the maximum is reduced to 1.5%. Previously, the benefit increase was 50% of the Social Security annual increase, between 1% and 1.5%. • The 1% additional employer contribution is eliminated when the plan reaches 98% funded status (on an actuarial value of assets basis); this contribution was previously scheduled to stop when the plan reached 100% funded status. 2024 Changes ## Changes in Actuarial Assumptions • Rates of merit and seniority were adjusted, resulting in slightly higher rates • Assumed rates or retirement were adjusted as follows: increase the rate of assumed unreduced retirements, slight adjustments to Rule of 90 retirement rates, and slight adjustments to early retirement rates for Tier 1 and Tier 2 members. • Minor increase in assumed withdrawals for males and females. • Lower rates of disability. • Continued use of Pub-2010 general mortality table with slight rate adjustments as recommended in the most recent experience study. • Minor changes to form of payment assumptions for male and female retirees. • Minor changes to assumptions made with respect to missing participant data. ## Changes in Plan Provisions • The workers' compensation offset for disability benefits was eliminated. The actuarial equivalent factors were updated to reflect the changes in assumption. 2023 Changes ## Changes in Actuarial Assumptions • The investment return assumption and single discount rate were changed from 6.5% to 7.0%. ## Changes in Plan Provisions • An additional one-time direct state aid contribution of $170.1 million was contributed to the Plan on October 1, 2023. • The vesting period of those hired after June 30, 2010, was changed from five years of allowable service to three years of allowable service. • The benefit increase delay for early retirements on or after January 1, 2024, was eliminated. • A one-time, non-compounding benefit increase of 2.5% minus the actual 2024 adjustment will be payable in a lump sum for calendar year 2024 by March 31, 2024. ## City of Big Lake ## Notes to Required Supplementary Information 105 ## General Employees Fund (Continued) 2022 Changes ## Changes in Actuarial Assumptions • The mortality improvement scale was changed from scale MP-2020 to scale MP-2021. ## Changes in Plan Provisions • There have been no changes since the prior valuation. 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%. ## Changes in Actuarial Assumptions • 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. ## City of Big Lake ## Notes to Required Supplementary Information 106 ## General Employees Fund (Continued) 2019 Changes ## Changes in Actuarial Assumptions • The mortality projection scale was changed from MP-2017 to MP-2018. ## 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. • Annual 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. This 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 annual 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 Big Lake ## Notes to Required Supplementary Information 107 ## 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. ## City of Big Lake ## Notes to Required Supplementary Information 108 ## Police and Fire Fund 2025 Changes ## Changes in Actuarial Assumptions • Assumed rates of salary increases were reduced slightly. • Assumed rates of retirement were adjusted, resulting in an overall increase in unreduced (full) retirements and an overall increase in reduced (early) retirements. • Assumed rates of withdrawal were modified; the new rates will increase predicted terminations, especially in the first few years of employment. • Assumed rates of disabled retirement were significantly increased, especially for ages over age 30. • Continued used of Pub-2010 Public Safety Mortality Table with rates adjusted to better fit observed experience. • Percent married assumption for female retirees lowered from 70% to 65%. • Minor changes were made to form of payment assumptions for retirees. • Minor changes were made to assumptions made with respect to missing participant data. • The combined service annuity load changed from 33% to 13% for vested, terminated members and from 2% to 38% for non-vested, terminated members. ## Changes in Plan Provisions • The period of time needed for benefit recipients to receive their first benefit increase was reduced by one year (from 36 months to 24 months for a full increase). • The January 1, 2026, benefit increase changed from 1% to 3%; subsequent January 1 increases will be 1%. • The threshold to end the $9 million annual state aid contribution changed from the earlier of July 1, 2048, or 90% funded for both PERA Police & Fire and MSRS State Patrol for three consecutive years to 100% funded for both PERA Police & Fire and MSRS State Patrol for three consecutive years (on an actuarial value of assets basis). • The threshold to end the additional $9 million annual state aid contribution changed from the earlier of July 1, 2048 or 100% funded for a minimum of three consecutive years to 110% funded for a minimum of three consecutive years (on an actuarial value of assets basis). • An additional $17.7 million in direct state aid will be paid annually each October 1 beginning October 1, 2025, through June 30, 2048. • Joint and survivor actuarial equivalent factors were updated to reflect changes in assumptions. 2024 Changes ## Changes in Actuarial Assumptions • There were no changes in actuarial assumptions since the prior valuation. ## Changes in Plan Provisions • The state contribution of $9.0 million per year will continue until the earlier of 1) both the Public Employees Retirement Association Police and Fire Plan and the State Patrol Retirement Fund attaining 90% funded status for three consecutive years (on an actuarial value of assets basis) or 2) July 1, 2048. The contribution was previously due to expire upon attainment of 90% funded status for one year. • The additional $9.0 million contribution will continue until the Plan is fully funded for a minimum of three consecutive years on an actuarial value of assets basis or July 1, 2048 if earlier. This contribution was previously due to expire upon attainment of fully funded status on an actuarial value of assets basis for one year (or July 1, 2048 if earlier). ## City of Big Lake ## Notes to Required Supplementary Information 109 ## Police and Fire Fund (Continued) 2023 Changes ## Changes in Actuarial Assumptions • The investment return assumption was changed from 6.5% to 7.0%. • The single discount rate changed from 5.4% to 7.0%. ## Changes in Plan Provisions • Additional one-time direct state aid contribution of 19.4 million will be contributed to the Plan on October 1, 2023. • Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting schedule to a graded 10-year vesting schedule, with 50% vesting after five years, increasing incrementally to 100% after 10 years. • A one-time, non-compounding benefit increase of 3.0% will be payable in a lump sum for calendar year 2024 by March 31, 2024. • Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability benefit for a psychological condition relating to the member's occupation. • The total and permanent duty disability benefit was increased, effective July 1, 2023. 2022 Changes ## Changes in Actuarial Assumptions • The mortality improvement scale was changed from scale MP-2020 to scale MP-2021. • The single discount rate was changed from 6.5% to 5.4%. ## Changes in Plan Provisions • There have been no changes since the prior valuation. 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. ## Changes in Plan Provisions • 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. ## City of Big Lake ## Notes to Required Supplementary Information 110 ## Police and Fire Fund (Continued) 2021 Changes (Continued) ## Changes in Plan Provisions (Continued) • Assumed percent married for active female members was changed from 60% to 70%. Minor changes to form of payment assumptions were applied. • 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. ## Changes in Plan Provisions • Annual 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. ## City of Big Lake ## Notes to Required Supplementary Information 111 ## Police and Fire Fund (Continued) 2017 Changes (Continued) ## Changes in Actuarial Assumptions (Continued) • 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 annual 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. 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. 112 ## (THIS PAGE LEFT BLANK INTENTIONALLY) 113 ## COMBINING AND INDIVIDUAL ## FUND FINANCIAL STATEMENTS AND ## SCHEDULES 114 ## (THIS PAGE LEFT BLANK INTENTIONALLY) 115 ## City of Big Lake ## Nonmajor Governmental Fund Special Revenue Funds – These are used to account for revenues derived from specific taxes or other earmarked revenue sources (other than for major capital projects) that are restricted by law or committed by administrative action to expenditures for specified purpose. ## • Economic Development Authority ## • Narcotic Forfeiture ## • DWI Forfeiture ## • Traffic Safety Program ## • Farmers Market ## • Veterans and Other Memorials • Music in the Park ## • Statewide Affordable Housing Aid Debt Service Funds – These are used to account for collections of revenues and payment of principal and interest on debt. ## • G.O. Taxable Refunding Bonds 2016A ## • G.O. Capital Improvement Bonds 2016B ## • G.O. Refunding Bonds 2016C ## • G.O. Refunding Bond 2015A ## • G.O. Improvement Bonds 2018A ## • G.O. State Aid Loan ## • 2026A Lease Revenue Bond Capital Project Funds are used to account for resources used for the acquisition and construction of capital assets by the City, except for those financed by propriety funds. ## • Small Cities Development Program ## • Street Improvement ## • Parks and Trail Maintenance ## • Park Development ## • Industrial Park Expansion Land Purchase ## • Local Development ## • Lake Street Redevelopment TIF 1-3 ## • Commercial Redevelopment TIF 1-4 ## • Commercial Redevelopment TIF 1-5 ## • Computer Replacement Fund ## • Street Maintenance Fund ## • Lake Maintenance Fund ## • Equipment and Building Replacements 116 ## Economic ## Development Authority (275) ## Narcotic ## Forfeiture (276) ## DWI Forfeiture (277) ## Traffic Safety Program (278) ## Assets Cash and investments256,554$ 85,356$ 16,288$ 23$ Taxes receivable - delinquent1,421 - - - Due from other governments3,745 - - - Notes receivable- - - - Lease receivable51,661 - - - Special assessment receivable Delinquent- - - - Deferred- - - - Land held for resale586,621 - - - Prepaid expenses2,836 - - - Total assets902,838$ 85,356$ 16,288$ 23$ ## Liabilities Accounts payable7,095$ -$ -$ -$ Salaries and benefits payable508 - - - Escrow payable- - - - Contracts payable- - - - Due to other governments- - - - Advances from other funds- - - - Total liabilities7,603 - - - ## Deferred Inflows of Resources Unavailable revenue - notes receivables- - - - Deferred outflows of resources related to lease receivables51,661 - - - Unavailable revenue - property taxes1,421 - - - Unavailable revenue - special assessments- - - - Total deferred inflows of resources53,082 - - - ## Fund Balances Nonspendable2,836 - - - Restricted- 85,356 16,288 23 Committed839,317 - - - Assigned- - - - Unassigned- - - - Total fund balances842,153 85,356 16,288 23 Total liabilities, deferred inflows of resources, and fund balances902,838$ 85,356$ 16,288$ 23$ ## Special Revenue ## City of Big Lake ## Combining Balance Sheet - ## Nonmajor Governmental Funds December 31, 2025 117 (Continued) ## Farmers Market (280) ## Veterans ## Memorial Fund (281) Music in the Park (282) ## Statewide ## Affordable ## Housing Aid (273) ## G.O. Taxable ## Refunding ## 2016A (223) ## G.O. CIP Bond ## 2016B (224) 33,784$ 1,184$ 1,605$ 62,045$ 327,740$ 56,001$ - - - - 1,726 613 35 - - - 4,329 1,638 - - - - 135,000 - - - - - - - - - - - - - - - - - - - - - - - - - 135 - - - - - 33,954$ 1,184$ 1,605$ 62,045$ 468,795$ 58,252$ 1,934$ -$ -$ -$ -$ -$ 59 - 59 - - - - - - - - - - - - - - - - - - 20,851 - - - - - - 114,852 - 1,993 - 59 20,851 114,852 - - - - - 135,000 - - - - - - - - - - - 1,726 613 - - - - - - - - - - 136,726 613 135 - - - - - 31,826 - - 41,194 217,217 57,639 - 1,184 1,546 - - - - - - - - - - - - - - - 31,961 1,184 1,546 41,194 217,217 57,639 33,954$ 1,184$ 1,605$ 62,045$ 468,795$ 58,252$ ## Special RevenueDebt Service 118 (Continued) ## G.O. ## Improvement ## Refunding ## 2016C (226) ## G.O. Refunding Bond 2015A (222) ## G.O. ## Improvement Bond 2018A (227) ## G.O. State Aid Loan (211) ## Assets Cash and investments339,506$ 100,308$ 226,060$ 7,973$ Taxes receivable - delinquent3,702 1,536 - - Due from other governments10,012 2,532 3,815 - Notes receivable- - - - Lease receivable- - - - Special assessment receivable Delinquent358 42 277 - Deferred- 60,688 196,357 - Land held for resale- - - - Prepaid expenses- - - - Total assets353,578$ 165,106$ 426,509$ 7,973$ ## Liabilities Accounts payable-$ -$ -$ -$ Salaries and benefits payable- - - - Escrow payable- - - - Contracts payable- - - - Due to other governments- - - - Advances from other funds- - - - Total liabilities- - - - ## Deferred Inflows of Resources Unavailable revenue - notes receivables- - - - Deferred outflows of resources related to lease receivables- - - - Unavailable revenue - property taxes3,702 1,536 - - Unavailable revenue - special assessments358 60,730 196,634 - Total deferred inflows of resources4,060 62,266 196,634 - ## Fund Balances Nonspendable- - - - Restricted349,518 102,840 229,875 7,973 Committed- - - - Assigned- - - - Unassigned- - - - Total fund balances349,518 102,840 229,875 7,973 Total liabilities, deferred inflows of resources, and fund balances353,578$ 165,106$ 426,509$ 7,973$ ## City of Big Lake ## Combining Balance Sheet - ## Nonmajor Governmental Funds December 31, 2025 ## Debt Service 119 (Continued) 2026A Lease ## Revenue Bond (230) ## Small Cities ## Development Program (118) ## Street ## Improvement (175) Parks and ## Trails ## Maintenance (195) ## Park ## Development (120) ## Industrial ## Park ## Expansion ## Land ## Purchase (141) 700,000$ 7,250$ 186,512$ 659,151$ 488,615$ 4,361$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 - - - - - - 700,000$ 7,250$ 186,512$ 659,151$ 488,615$ 4,366$ -$ -$ 7,328$ -$ -$ -$ - - - - - - - - 10,000 - - - - - 64,188 - - - - - - - - - - - - - - 471,835 - - 81,516 - - 471,835 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 700,000 7,250 - - 488,615 - - - - - - - - - 104,996 659,151 - - - - - - - (467,474) 700,000 7,250 104,996 659,151 488,615 (467,469) 700,000$ 7,250$ 186,512$ 659,151$ 488,615$ 4,366$ ## Capital Projects 120 ## Local ## Development (150) ## Lake Street ## Redevelopment ## TIF 1-3 (165) ## Commercial ## Redevelopment ## TIF 1-4 (170) ## Commercial ## Redevelopment ## TIF 1-5 (171) ## Assets Cash and investments579,636$ 1,996$ 1,235$ 9,796$ Taxes receivable - delinquent- - - - Due from other governments- 1,582 2,310 - Notes receivable- - - - Lease receivable- - - - Special assessment receivable Delinquent- - - - Deferred1,885 - - - Land held for resale- - 95,160 - Prepaid expenses- - - - Total assets581,521$ 3,578$ 98,705$ 9,796$ ## Liabilities Accounts payable-$ -$ -$ -$ Salaries and benefits payable- - - - Escrow payable420,292 - - - Contracts payable15,800 - - - Due to other governments- - - - Advances from other funds- - - - Total liabilities436,092 - - - ## Deferred Inflows of Resources Unavailable revenue - notes receivables- - - - Deferred outflows of resources related to lease receivables- - - - Unavailable revenue - property taxes- - - - Unavailable revenue - special assessments1,885 - - - Total deferred inflows of resources1,885 - - - ## Fund Balances Nonspendable- - - - Restricted- 3,578 98,705 9,796 Committed- - - - Assigned143,544 - - - Unassigned- - - - Total fund balances143,544 3,578 98,705 9,796 Total liabilities, deferred inflows of resources, and fund balances581,521$ 3,578$ 98,705$ 9,796$ ## Capital Projects ## City of Big Lake ## Combining Balance Sheet - ## Nonmajor Governmental Funds December 31, 2025 121 ## Computer ## Replacement Fund (194) ## Street ## Maintenance (196) ## Lake ## Maintenance Fund (197) ## Equipment and Building ## Replacements (199) ## Total Other ## Governmental ## Funds 114,059 $ 1,311,416 $ 64,292 $ 2,610,141 $ 8,252,887 $ - - - - 8,998 - - - - 29,998 - - - - 135,000 - - - - 51,661 - 8 - - 685 - 178,917 - - 437,847 - - - - 681,786 14,983 - - - 17,954 129,042 $ 1,490,341 $ 64,292 $ 2,610,141 $ 9,616,816 $ 18,000 $ - $ - $ - $ 34,357 - - - - 626 - - - - 430,292 - - - 1,886 81,874 - - - - 20,851 - - - - 586,687 18,000 - - 1,886 1,154,687 - - - - 135,000 - - - - - 51,661 - - - - 8,998 - 178,925 - - 438,532 - 178,925 - - 634,191 14,983 - - - 17,959 - - - - 2,447,693 - - - - 842,047 96,059 1,311,416 64,292 2,608,255 4,987,713 - - - - (467,474) 111,042 1,311,416 64,292 2,608,255 7,827,938 129,042 $ 1,490,341 $ 64,292 $ 2,610,141 $ 9,616,816 $ ## Capital Projects 122 ## Economic ## Development Authority (275) ## Narcotic Forfeiture (276) ## DWI Forfeiture (277) ## Traffic Safety Program (278) ## Revenues Property taxes130,195$ -$ -$ -$ Tax increments- - - - Franchise fees- - - - Special assessments- - - - Licenses and permits- - - - Intergovernmental- - - - Charges for services24,000 - - - Fines and forfeitures- - 1,870 - ## Miscellaneous Investment and other interest income6,646 2,443 491 1 Contributions and donations- - - - Other- - - - Total revenues160,841 2,443 2,361 1 ## Expenditures ## Current General government- - - - Public safety- - 153 - Public works- - - - Culture and recreation- - - - Economic development117,955 - - - Debt service Principal- - - - Interest and other charges- - - - Capital outlay General government- - - - Public safety- - 2,332 - Streets and highways- - - - Culture and recreation- - - - Economic development- - - - Total expenditures117,955 - 2,485 - Excess of revenues over (under) expenditures42,886 2,443 (124) 1 ## Other Financing Sources (Uses) Proceeds from sale of capital asset- - - - Transfers in- - - - Transfers out(50,000) - - - Total other financing sources (uses)(50,000) - - - Net change in fund balances(7,114) 2,443 (124) 1 ## Fund Balances Beginning balance849,267 82,913 16,412 22 Accounting change, Note 14- - - - Beginning balance, restated849,267 82,913 16,412 22 End of year842,153$ 85,356$ 16,288$ 23$ ## City of Big Lake ## Combining Statement of Revenues, Expenditures, ## Special Revenue ## and Changes in Fund Balances - Nonmajor Governmental Funds ## Year Ended December 31, 2025 123 (Continued) ## Farmers Market (280) ## Veterans ## Memorial Fund (281) Music in the Park (282) ## Statewide ## Affordable ## Housing Aid (273) ## G.O. Taxable Refunding 2016A (223) ## G.O. CIP Bond ## 2016B (224) -$ -$ -$ -$ 147,983$ 56,886$ - - - - - - - - - - - - - - - - - - 4,940 - - - - - 600 - - 16,158 49,475 - - - - - - - - - - - - - 1,034 67 387 - 4,643 544 14,679 250 21,500 - - - 76 - - - - - 21,329 317 21,887 16,158 202,101 57,430 - - - - - - - - - - - - - - - - - - 17,418 2,000 31,134 40,312 - - - - - - - - - - - - 170,000 50,000 - - - - 29,495 4,658 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 17,418 2,000 31,134 40,312 199,495 54,658 3,911 (1,683) (9,247) (24,154) 2,606 2,772 - - - - - - - - 10,000 - 113,391 32,000 - - - - - - - - 10,000 - 113,391 32,000 3,911 (1,683) 753 (24,154) 115,997 34,772 28,050 2,867 793 65,348 101,220 22,867 - - - - - - 28,050 2,867 793 65,348 101,220 22,867 31,961$ 1,184$ 1,546$ 41,194$ 217,217$ 57,639$ ## Debt ServiceSpecial Revenue 124 (Continued) ## G.O. ## Improvement Refunding 2016C (226) ## G.O. Refunding Bond 2015A (222) ## G.O. ## Improvement Bond 2018A (227) ## G.O. State Aid Loan (211) ## Revenues Property taxes347,976$ 71,203$ -$ -$ Tax increments- - - - Franchise fees- - - - Special assessments1,585 32,870 30,805 - Licenses and permits- - - - Intergovernmental- - - 151,323 Charges for services- - - - Fines and forfeitures- - - - ## Miscellaneous Investment and other interest income3,449 1,079 5,988 115 Contributions and donations- - - - Other- - - - Total revenues353,010 105,152 36,793 151,438 ## Expenditures ## Current General governmentGeneral government- - - - Public safety- - - - Public works- - - - Culture and recreation- - - - Economic development- - - - Debt service Principal320,000 70,000 145,000 140,000 Interest and other charges10,048 6,563 50,220 12,531 Capital outlay General government- - - - Public safety- - - - Streets and highways- - - - Culture and recreation- - - - Economic development- - - - Total expenditures330,048 76,563 195,220 152,531 Excess of revenues over (under) expenditures22,962 28,589 (158,427) (1,093) ## Other Financing Sources (Uses) Proceeds from sale of capital asset- - - - Transfers in1,200 35,000 22,000 - Transfers out- - - - Total other financing sources (uses)1,200 35,000 22,000 - Net change in fund balances24,162 63,589 (136,427) (1,093) ## Fund Balances Beginning balance325,356 39,251 366,302 9,066 Accounting change, Note 14- - - - Beginning balance, restated325,356 39,251 366,302 9,066 End of year349,518$ 102,840$ 229,875$ 7,973$ ## City of Big Lake ## Combining Statement of Revenues, Expenditures, ## Debt Service ## and Changes in Fund Balances - Nonmajor Governmental Funds ## Year Ended December 31, 2025 125 (Continued) 2026A Lease ## Revenue Bond (230) ## Neighborhood ## Stabilization Program (116) ## Small Cities ## Development Program (118) ## Street ## Improvement (175) ## Parks and Trails ## Maintenance (195) ## Park ## Development (120) -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 988 7,128 - - - - - - - - - 5,177 22,485 23,857 - - - - 16,200 - - 462 - - - - - 462 - 5,177 39,673 30,985 - - - - - - - - - - - - - - - 1,095 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 831,482 - - - - - - 167,213 410,013 - 462 - - - - - 462 - 832,577 167,213 410,013 - - - (827,400) (127,540) (379,028) - - - - - - 700,000 - - 809,058 109,000 - - - - - - - 700,000 - - 809,058 109,000 - 700,000 - - (18,342) (18,540) (379,028) - - 7,250 - 677,691 867,643 - - - 123,338 - - - - 7,250 123,338 677,691 867,643 700,000$ -$ 7,250$ 104,996$ 659,151$ 488,615$ ## Debt ServiceCapital Projects 126 ## Industrial Park ## Expansion Land Purchase (141) ## Local ## Development (150) ## Lake Street ## Redevelopment ## TIF 1-3 (165) ## Commercial ## Redevelopment ## TIF 1-4 (170) ## Revenues Property taxes-$ -$ -$ -$ Tax increments- - 53,202 36,118 Franchise fees- - - - Special assessments- - - - Licenses and permits- - - - Intergovernmental525 - - - Charges for services- - - - Fines and forfeitures- - - - ## Miscellaneous Investment and other interest income326 - 593 425 Contributions and donations- - - - Other- - - - Total revenues851 - 53,795 36,543 ## Expenditures ## Current General governmentGeneral government- - - - Public safety- - - - Public works- - - - Culture and recreation- - - - Economic development- - - - Debt service Principal- - - - Interest and other charges21,032 - - - Capital outlay General government- - - - Public safety- - - - Streets and highways- - - - Culture and recreation- - - - Economic development1,575 - 1,250 1,250 Total expenditures22,607 - 1,250 1,250 Excess of revenues over (under) expenditures(21,756) - 52,545 35,293 ## Other Financing Sources (Uses) Proceeds from sale of capital asset- - - - Transfers in75,000 - - - Transfers out- - (67,881) (45,510) Total other financing sources (uses)75,000 - (67,881) (45,510) Net change in fund balances53,244 - (15,336) (10,217) ## Fund Balances Beginning balance(520,713) 143,544 18,914 108,922 Accounting change, Note 14- - - - Beginning balance, restated(520,713) 143,544 18,914 108,922 End of year(467,469)$ 143,544$ 3,578$ 98,705$ ## City of Big Lake ## Combining Statement of Revenues, Expenditures, ## and Changes in Fund Balances - Nonmajor Governmental Funds ## Year Ended December 31, 2025 ## Capital Projects 127 ## Commercial ## Redevelopment ## TIF 1-5 (171) ## Computer ## Replacement Fund (194) ## Street Maintance (196) ## Lake ## Maintenance Fund (197) Equipment and ## Building ## Replacements (199) ## Total Other ## Governmental ## Funds -$ -$ -$ -$ -$ 754,243$ 10,691 - - - - 100,011 - 9,132 - - - 9,132 - - 50,051 - - 115,311 - - - - - 4,940 - 7,500 13,747 - 746,819 986,147 - - - - - 32,116 - - - - - 1,870 30 4,817 61,591 1,839 63,174 211,201 - - - - - 52,629 - 8,000 - - - 8,538 10,721 29,449 125,389 1,839 809,993 2,276,138 - 93,706 - - 55,244 148,950 - 14,433 - - 9,527 24,113 - - - - - 1,095 - - - - - 90,864 - - - - - 117,955 - - - - 12,060 907,060 - - - - 551 135,098 - 23,768 - - - 23,768 - 4,308 - - 81,520 88,160 - - 345 - 92,183 924,010 - - - - 236,679 813,905 1,250 - - - - 5,787 1,250 136,215 345 - 487,764 3,280,765 9,471 (106,766) 125,044 1,839 322,229 (1,004,627) - - - - 81,080 81,080 - 10,000 270,000 - 36,861 2,223,510 - - (1,498,430) - - (1,661,821) - 10,000 (1,228,430) - 117,941 642,769 9,471 (96,766) (1,103,386) 1,839 440,170 (361,858) 325 207,808 2,414,802 62,453 - 5,898,373 - - - - 2,168,085 2,291,423 325 207,808 2,414,802 62,453 2,168,085 8,189,796 9,796$ 111,042$ 1,311,416$ 64,292$ 2,608,255$ 7,827,938$ ## Capital Projects 128 ## Original ## FinalActual Amounts ## Revenues Property taxes4,887,539$ 4,929,539$ 4,948,843$ 19,304$ Franchise fees451,263 451,263 477,204 25,941 Special assessments1,000 1,000 811 (189) Licenses and permits694,545 694,545 588,087 (106,458) Intergovernmental revenue Fire aid113,000 113,000 - (113,000) Police aid147,000 147,000 257,434 110,434 Federal grants19,655 19,655 8,491 (11,164) Other grants and aids216,124 216,124 269,634 53,510 Total intergovernmental revenue495,779 495,779 535,559 39,780 Charges for services General government37,253 37,253 38,431 1,178 Public safety38,875 38,875 41,794 2,919 Public works183,000 183,000 205,832 22,832 Culture and recreation2,900 2,900 2,965 65 Total charges for services262,028 262,028 289,022 26,994 Fines and forfeitures49,250 49,250 55,414 6,164 Miscellaneous revenues Investment income64,534 164,534 589,085 424,551 Contributions and donations3,300 3,300 12,112 8,812 Other4,951 4,951 18,997 14,046 Total miscellaneous revenues72,785 172,785 620,194 447,409 Total revenues6,914,189 7,056,189 7,515,134 458,945 ## Expenditures General government Mayor and council33,681 35,681 35,594 (87) Administrative and finance588,655 588,655 566,437 (22,218) Other general government334,713 377,713 265,583 (112,130) Total general government957,049 1,002,049 867,614 (134,435) Public safety ## Police Current3,159,266 3,159,266 3,050,442 (108,824) Capital outlay10,000 210,000 192,349 (17,651) Total police3,169,266 3,369,266 3,242,791 (126,475) ## Fire Current348,918$ 348,918$ 235,926$ (112,992)$ ## Other Current223,104 223,104 217,096 (6,008) Total public safety3,741,288 3,941,288 3,695,813 (245,475) Variance with ## Final Budget - Over (Under) ## City of Big Lake ## Detailed Schedule of Revenues, Expenditures, and ## Changes in Fund Balances - ## Budget and Actual - General Fund ## Year Ended December 31, 2025 ## Budgeted Amounts 129 ## Original ## FinalActual Amounts Expenditures (Continued) Public works Streets and highways Street maintenance and storm sewers879,176 931,176 945,593 14,417 Street engineering137,914 137,914 113,193 (24,721) Street lighting114,400 114,400 99,190 (15,210) Total streets and highways1,131,490 1,183,490 1,157,976 (25,514) ## Sanitation Garbage and other refuse Collection and disposal3,840 3,840 4,675 835 Total public works1,135,330 1,187,330 1,162,651 (24,679) Culture and recreation ## Libraries Current73,661 73,661 69,055 (4,606) Parks and recreation Current 815,089 815,089 652,110 (162,979) Capital outlay- - 8,463 8,463 Total parks and recreation815,089 815,089 660,573 (154,516) Total culture and recreation888,750 888,750 729,628 (159,122) ## Economic Development Economic development Current 183,411 186,411 187,943 1,532 Total economic development183,411 186,411 187,943 1,532 ## Debt Service Principal- 36,000 53,236 17,236 Interest and other charges- 6,000 7,711 1,711 Total debt service- 42,000 60,947 18,947 Total expenditures6,905,828 7,247,828 6,704,596 (543,232) Excess of revenues over (under) expenditures8,361 (191,639) 810,538 1,002,177 ## Other Financing Sources (Uses) Proceeds from sale of capital asset- - 9,261 9,261 Leases issued- 200,000 190,084 (9,916) Insurance recoveries2,500 2,500 - (2,500) Transfers in450,000 450,000 450,000 - Transfers out(460,861) (460,861) (1,162,861) (702,000) Total other financing sources (uses)(8,361) 191,639 (513,516) (705,155) Net change in fund balances-$ -$ 297,022 297,022$ ## Fund Balances Beginning of year4,827,091 End of year5,124,113$ ## Budgeted AmountsVariance with ## Final Budget - ## City of Big Lake ## Detailed Schedule of Revenues, Expenditures, and ## Changes in Fund Balances - ## Budget and Actual - General Fund ## Year Ended December 31, 2025 130 ## Original ## Final ## Actual Amounts Variance with ## Final Budget ## Over/(Under) ## Revenues Property taxes 129,100 $ 129,100 $ 130,195 $ 1,095 $ Charges for services - - 24,000 24,000 ## Miscellaneous Investment income 2,500 2,500 6,646 4,146 Total revenues 131,600 131,600 160,841 29,241 ## Expenditures ## Current Economic development 125,942 125,942 117,955 (7,987) Excess of revenues over (under) expenditures 5,658 5,658 42,886 37,228 ## Other Financing (Uses) Transfers out (50,000) (50,000) (50,000) - Net change in fund balances (44,342) $ (44,342) $ (7,114) 37,228 $ ## Fund Balances Beginning of year 849,267 End of year 842,153 $ ## Budgeted Amounts ## For the Year Ended December 31, 2025 ## City of Big Lake ## Schedule of Revenues, Expenditures and ## Changes in Fund Balance - ## Budget and Actual - Economic Development Authority 131 ## OriginalFinalActual Amounts Variance with ## Final Budget ## Over/(Under) ## Revenues Licenses and permits2,500$ 2,500$ 4,940$ 2,440$ Intergovernmental1,000 1,000 600 (400) ## Miscellaneous Investment income100 100 1,034 934 Contributions and donations10,700 10,700 14,679 3,979 Other10 10 76 66 Total revenues14,310 14,310 21,329 7,019 ## Expenditures ## Current Culture and recreation18,386 18,386 17,418 (968) Net change in fund balances(4,076)$ (4,076)$ 3,911 7,987$ ## Fund Balances Beginning of year28,050 End of year31,961$ ## Budgeted Amounts ## Budget and Actual - Farmers Market ## For the Year Ended December 31, 2025 ## City of Big Lake ## Schedule of Revenues, Expenditures and ## Changes in Fund Balance - 132 ## Original ## Final ## Actual Amounts Variance with ## Final Budget ## Over/(Under) ## Revenues ## Miscellaneous Investment income 100 $ 100 $ 387 $ 287 $ Contributions and donations 22,000 22,000 21,500 (500) Total revenues 22,100 22,100 21,887 (213) ## Expenditures ## Current Culture and recreation 31,866 31,866 31,134 (732) Excess of revenues over (under) expenditures (9,766) (9,766) (9,247) 519 ## Other Financing Sources Transfers in 10,000 10,000 10,000 - Net change in fund balances 234 $ 234 $ 753 $ 519 $ ## Fund Balances Beginning of year 793 End of year 1,546 $ ## Budgeted Amounts ## For the Year Ended December 31, 2025 ## City of Big Lake ## Schedule of Revenues, Expenditures and ## Changes in Fund Balance - Budget and Actual - Music in the Park 133 ## STATISTICAL SECTION ## (UNAUDITED) 134 ## (THIS PAGE LEFT BLANK INTENTIONALLY) 135 ## City of Big Lake ## Statistical Section ## Unaudited This part of the City of Big Lake's annual comprehensive financial report presents detailed information as a context for understanding what information in the financial statements, note disclosures, and required supplementary information says about the government's overall financial health. ## Financial Trends These schedules contain trend information to help the reader understand how the government's financial performance and well-being have changed over time. ## Revenue Capacity These schedules contain information to help the reader assess the government's most significant local revenue source, the property tax. ## Debt Capacity These schedules present information to help the reader assess the affordability of the government's current levels of out-standing debt and the government's ability to issue additional debt in the future. ## Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the government's financial activities take place. ## Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the service the government provides and activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive finance reports for the relevant year. 136 2016201720182019 ## Government Activities Net Investment in Capital Assets14,330,114$ 16,330,619$ 17,363,753$ 18,897,428$ Restricted4,779,977 4,038,095 3,718,831 4,208,477 Unrestricted2,004,674 1,684,117 2,813,306 2,915,587 Total Governmental Activities21,114,765$ 22,052,831$ 23,895,890$ 26,021,492$ ## Business-type Activities Net Investment in Capital Assets28,191,999$ 27,887,831$ 27,549,550$ 27,572,611$ Restricted- - - - Unrestricted3,561,189 5,509,007 5,861,383 6,040,361 Total Business-type Activities31,753,188$ 33,396,838$ 33,410,933$ 33,612,972$ ## Total Primary Government Net Investment in Capital Assets42,522,113$ 44,218,450$ 44,913,303$ 46,470,039$ Restricted4,779,977 4,038,095 3,718,831 4,208,477 Unrestricted5,565,863 7,193,124 8,674,689 8,955,948 Total Primary Governement52,867,953$ 55,449,669$ 57,306,823$ 59,634,464$ ## Fiscal Year ## City of Big Lake ## Statistical Section (Unaudited) ## Net Position by Component ## Last Ten Fiscal Years (accrual basis of accounting) $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 $80,000,000 $90,000,000 $100,000,000 2016201720182019202020212022202320242025 ## Primary Government Net Position Net Investment in Capital Assets Restricted Unrestricted 137 Table 1 2020 2021 2022 2023 2024 2025 20,600,086 $ 21,142,224 $ 21,405,841 $ 21,456,642 $ 24,410,923 $ 26,474,848 $ 3,911,278 3,434,352 5,520,302 7,694,753 7,031,829 6,323,086 4,632,309 6,409,314 5,989,154 8,664,179 9,723,753 10,259,312 29,143,673 $ 30,985,890 $ 32,915,297 $ 37,815,574 $ 41,166,505 $ 43,057,246 $ 29,791,418 $ 29,417,906 $ 30,567,887 $ 30,907,470 $ 32,645,651 $ 33,286,751 $ - - - - - - 6,222,350 8,338,282 8,563,869 9,990,595 10,825,425 11,652,891 36,013,768 $ 37,756,188 $ 39,131,756 $ 40,898,065 $ 43,471,076 $ 44,939,642 $ 50,391,504 $ 50,560,130 $ 51,973,728 $ 52,364,112 $ 57,056,574 $ 59,761,599 $ 3,911,278 3,434,352 5,520,302 7,694,753 7,031,829 6,323,086 10,854,659 14,747,596 14,553,023 18,654,774 20,549,178 21,912,203 65,157,441 $ 68,742,078 $ 72,047,053 $ 78,713,639 $ 84,637,581 $ 87,996,888 $ ## Fiscal Year 138 2016201720182019 ## Expenses ## Government Activities General Government817,758$ 889,464$ 879,778$ 936,323$ Public Safety2,824,362 2,589,377 2,653,278 2,627,794 Streets and Highways1,715,070 1,459,952 1,691,819 1,710,146 Culture and Recreation715,728 774,937 794,457 834,271 Economic Development764,277 1,057,332 543,968 522,633 Interest on long-term debt634,810 454,194 515,287 336,680 Total governmental activities expenses7,472,005 7,225,256 7,078,587 6,967,847 Business-type activities Water Utility1,827,785$ 1,911,736$ 1,914,037$ 1,923,044$ Sewer Utility2,470,971 2,589,521 2,591,003 2,600,311 Municipal Liquor3,504,046 3,640,702 3,764,839 3,992,566 Storm Sewer Utiltiy443,110 432,199 387,726 402,679 Total business-type activities expenses8,245,912 8,574,158 8,657,605 8,918,600 Total Primary government Expenses15,717,917$ 15,799,414$ 15,736,192$ 15,886,447$ ## Program Revenues ## Government Activities ## Charges for Services General Government89,039$ 137,212$ 128,512$ 131,205$ Public Safety502,092 640,909 513,549 570,965 Streets and Highways160,501 171,492 168,186 177,743 Culture and Recreation66,971 59,333 72,254 82,033 Economic Development5,334 7,176 5,843 3,551 Operating grants and contributions574,835 383,139 384,615 393,643 Capital grants and contributions1,211,405 978,503 1,437,368 1,070,391 Total governmental activities program revenues2,610,177 2,377,764 2,710,327 2,429,531 Business-type activities ## Charges for Services Water Utility1,891,744$ 2,194,760$ 2,005,600$ 1,669,854$ Sewer Utility2,790,169 4,072,068 2,516,346 2,366,293 Municipal Liquor3,942,618 4,161,963 4,240,363 4,447,195 Storm Sewer Utiltiy248,011 254,733 267,566 255,686 Operating grants and contributions45,700 27,693 15,496 29,676 Capital grants and contributions192,242 - - 909,981 Total business-type activities program revenues9,110,484 10,711,217 9,045,371 9,678,685 Total Program Revenues11,720,661$ 13,088,981$ 11,755,698$ 12,108,216$ ## Net Revenues (Expenses) Governmental activities(4,861,828)$ (4,847,492)$ (4,368,260)$ (4,538,316)$ Business-type activities864,572 2,137,059 387,766 760,085 Total primary government revenues (expenses)(3,997,256)$ (2,710,433)$ (3,980,494)$ (3,778,231)$ ## Fiscal Year (accrual basis of accounting) ## City of Big Lake ## Statistical Section (Unaudited) ## Change in Net Position ## Last Ten Fiscal Years 139 Table 2 202020212022202320242025 1,004,068$ 1,005,419$ 1,189,587$ 1,120,773$ 1,075,795$ 1,065,558$ 3,169,311 2,718,236 3,291,228 3,541,163 3,655,270 4,074,762 2,038,384 1,971,568 2,152,571 2,317,949 1,897,287 2,225,834 938,626 882,228 910,885 1,036,531 986,374 994,170 1,075,887 567,085 832,922 737,615 350,705 338,769 278,924 338,486 419,548 319,346 265,236 218,551 8,505,200 7,483,022 8,796,741 9,073,377 8,230,667 8,917,644 2,025,958$ 2,138,327$ 2,142,217$ 2,163,027$ 2,166,810$ 2,299,031$ 2,685,199 2,743,746 2,933,413 2,966,902 2,968,555 2,990,797 4,937,241 4,855,038 5,007,633 4,888,158 4,970,337 4,805,710 409,116 349,165 421,859 387,920 323,843 301,511 10,057,514 10,086,276 10,505,122 10,406,007 10,429,545 10,397,049 18,562,714$ 17,569,298$ 19,301,863$ 19,479,384$ 18,660,212$ 19,314,693$ 156,413$ 141,434$ 152,077$ 164,223$ 128,095$ 125,294$ 608,112 704,310 737,396 678,289 552,606 538,230 179,554 214,673 189,954 190,373 214,491 223,946 106,385 100,060 84,937 96,887 85,952 80,964 8,451 67,297 9,097 18,847 25,851 24,462 1,052,421 426,716 550,242 520,496 634,088 428,631 2,569,604 807,256 2,220,263 3,736,904 2,407,903 902,307 4,680,940 2,461,746 3,943,966 5,406,019 4,048,986 2,323,834 2,110,066$ 2,434,017$ 2,265,513$ 2,481,378$ 2,187,965$ 2,122,258$ 2,622,429 2,911,360 2,924,476 3,141,635 3,131,564 3,380,409 5,751,346 5,635,219 5,625,135 5,445,462 5,417,741 5,276,846 256,260 262,900 263,663 267,656 272,277 274,390 34,228 40,964 19,793 36,921 90,721 20,708 2,200,515 1,079,254 1,162,644 747,605 1,034,699 880,201 12,974,844 12,363,714 12,261,224 12,120,657 12,134,967 11,954,812 17,655,784$ 14,825,460$ 16,205,190$ 17,526,676$ 16,183,953$ 14,278,646$ (3,824,260)$ (5,021,276)$ (4,852,775)$ (3,667,358)$ (4,181,681)$ (6,593,810)$ 2,917,330 2,277,438 1,756,102 1,714,650 1,705,422 1,557,763 (906,930)$ (2,743,838)$ (3,096,673)$ (1,952,708)$ (2,476,259)$ (5,036,047)$ ## Fiscal Year 140 2016201720182019 ## Net Revenues (Expenses) Governmental activities(4,861,828)$ (4,847,492)$ (4,368,260)$ (4,538,316)$ Business-type activities864,572 2,137,059 387,766 760,085 Total primary government revenues (expenses) (3,997,256)$ (2,710,433)$ (3,980,494)$ (3,778,231)$ ## General Revenues and Other Changes in net position ## General Revenues Governmental activities ## Taxes Property taxes levied 3,770,426$ 3,997,275$ 4,103,036$ 4,288,230$ Franchise Fees442,833 434,945 497,577 500,122 Tax Increments126,650 142,631 188,976 229,972 State aids542,339 546,863 621,827 625,901 Insurance Recoveries- - - - Unresitricted investments and other interest income 71,836 77,174 77,963 353,274 Gain on sale of assets195,923 10,113 34,998 89,497 Other General Revenue12,345 15,277 11,239 9,815 Transfers480,237 577,964 513,063 713,063 ## Special Item - Decrease in Land Held for Resale - - - - Total governmental activities general revenue 5,642,589 5,802,242 6,048,679 6,809,874 ## Business-type Activities Unresitricted investments and other interest income 77,531$ 83,558$ 139,390$ 155,016$ Gain on sale of assets28,000 1,000 - - Transfers(480,237) (577,964) (513,063) (713,063) Total business-type activities general revenue (374,706) (493,406) (373,673) (558,047) Total primary governmewnt5,267,883$ 5,308,836$ 5,675,006$ 6,251,827$ Change in net position Governmental activities780,761$ 954,750$ 1,680,419$ 2,271,558$ Business-type activities489,866 1,643,653 14,093 202,038 Total primary governmewnt1,270,627$ 2,598,403$ 1,694,512$ 2,473,596$ ## City of Big Lake ## Statistical Section (Unaudited) ## Fiscal Year ## Change in Net Position ## Last Ten Fiscal Years (accrual basis of accounting) 141 Table 2 (Continued) 202020212022202320242025 (3,824,260)$ (5,021,276)$ (4,852,775)$ (3,667,358)$ (4,181,681)$ (6,593,810)$ 2,917,330 2,277,438 1,756,102 1,714,650 1,705,422 1,557,763 (906,930)$ (2,743,838)$ (3,096,673)$ (1,952,708)$ (2,476,259)$ (5,036,047)$ 4,558,089$ 4,809,143$ 5,074,927$ 5,327,902$ 5,482,428$ 5,707,257$ 480,269 489,736 486,360 489,172 471,667 486,336 245,329 214,119 225,970 215,722 95,600 100,011 741,969 653,319 820,985 1,363,346 969,003 799,223 - - - - - - 220,407 (93,355) (425,427) 810,271 942,851 854,546 60,116 40,774 48,015 41,950 35,139 82,703 8,659 128,067 7,289 6,440 5,510 4,475 631,610 624,683 544,063 312,762 (469,516) 450,000 - - - - - - 6,946,448 6,866,486 6,782,182 8,567,565 7,532,682 8,484,551 113,950$ 89,791$ 163,529$ 354,446$ 398,073$ 360,803$ 1,000 - - 9,975 - - (631,610) (624,683) (713,063) (312,762) 469,516 (450,000) (516,660) (534,892) (549,534) 51,659 867,589 (89,197) 6,429,788$ 6,331,594$ 6,232,648$ 8,619,224$ 8,400,271$ 8,395,354$ 3,122,188$ 1,845,210$ 1,929,407$ 4,900,207$ 3,351,001$ 1,890,741$ 2,400,670 1,742,546 1,206,568 1,766,309 2,573,011 1,468,566 5,522,858$ 3,587,756$ 3,135,975$ 6,666,516$ 5,924,012$ 3,359,307$ ## Fiscal Year 142 2016 2017 2018 2019 ## General Fund ## Nonspendable 82,185 $ 88,501 $ 103,486 $ 93,477 $ ## Restricted - - - - ## Assigned 145,579 150,013 147,167 92,114 ## Unassigned 2,796,408 2,990,373 2,965,325 3,327,859 Total general fund 3,024,172 $ 3,228,887 $ 3,215,978 $ 3,513,450 $ All other governmental funds ## Nonspendable 102,100 $ 784,507 $ 795,545 $ 682,130 $ ## Restricted 4,947,928 4,672,360 4,956,579 2,706,469 ## Committed - - - 120,314 ## Assigned 2,617,113 2,229,758 2,872,857 2,728,967 Unassighed reported in ## Debt Service Funds (19,163) (3,849) - - ## Special Revenue Funds (140,423) (72,216) (22,489) - ## Capital Project Funds (11,242) (799,268) (742,223) (713,223) ## Unassighed - - - - Total all other governmental funds 7,496,313 $ 6,811,292 $ 7,860,269 $ 5,524,657 $ ## Fiscal Year ## City of Big Lake ## Statistical Section (Unaudited) ## Fund Balances of Governmental Funds ## Last Ten Fiscal Years (modified accrual basis of accounting) 143 Table 3 2020 2021 2022 2023 2024 2025 93,872 $ 99,339 $ 101,247 $ 114,660 $ 117,233 $ 288,350 $ - - - - - - 75,325 84,331 65,748 96,668 65,640 71,658 3,746,172 3,908,801 3,596,606 4,131,954 4,644,218 4,764,105 3,915,369 $ 4,092,471 $ 3,763,601 $ 4,343,282 $ 4,827,091 $ 5,124,113 $ 682,130 $ 633,330 $ 8 $ 428 $ 2,996 $ 17,959 2,422,038 2,239,171 3,529,118 3,791,691 3,264,110 3,786,355 126,094 213,700 860,891 871,300 850,003 842,047 3,744,384 5,895,117 6,395,578 6,597,196 6,806,172 5,776,101 - - - - - - - - - - - - (711,278) (798,028) (572,337) (566,668) (520,720) (467,474) - - - - - - 6,263,368 $ 8,183,290 $ 10,213,258 $ 10,693,947 $ 10,402,561 $ 9,954,988 $ ## Fiscal Year 144 2016201720182019 ## Revenues Taxes3,793,686$ 4,026,987$ 4,158,096$ 4,300,200$ Tax Increment126,650 142,631 188,976 229,972 Miscellaneous Tax- - - - Franchise Fees442,833 434,945 497,577 500,122 Special Assessments610,671 536,451 640,316 370,218 Licenses and permits500,653 620,877 538,945 584,058 Intergovernmental1,976,972 1,778,825 1,686,894 1,833,549 Charges for services365,497 385,684 295,638 380,054 Fines and forfetiures54,656 61,601 72,672 79,000 Interest on Investments71,836 77,174 77,963 353,274 Miscellaneous201,951 123,289 118,007 79,774 Total Revenues8,145,405 8,188,464 8,275,084 8,710,221 ## Expenditures General government674,191 819,949 836,229 849,967 Public Safety2,029,525 2,152,186 2,262,176 2,384,415 Street & Highways549,659 512,742 624,780 662,058 Culture and recreation488,426 610,022 633,299 670,438 Economic development311,163 791,484 294,542 321,103 Capital Outlay1,101,577 1,824,342 3,028,733 1,735,475 Debt service Prinicipal9,128,603 2,044,215 1,983,568 4,501,878 Interest and Other Charges799,239 529,834 526,137 441,875 Total Expenditures15,082,383 9,284,774 10,189,464 11,567,209 Excess (deficiency) of revenues over (under) expenditures(6,936,978) (1,096,310) (1,914,380) (2,856,988) Other financing sources (uses) Transfers in9,418,595 2,377,655 1,852,953 6,105,643 Proceeds from Sale of Capital Assets195,923 10,113 60,584 101,172 Issuance of Debt5,350,000 - 2,350,000 - Bonds Premium62,589 23,384 - Proceeds from Lease65,959 - - - Insurance Recovery Proceeds50,893 27,927 3,417 4,613 Transfers out(8,938,358) (1,799,691) (1,339,890) (5,392,580) Total other financing sources (uses)6,205,601 616,004 2,950,448 818,848 Net change in fund balance(731,377)$ (480,306)$ 1,036,068$ (2,038,140)$ Debt service as a percentage of Noncapital expenditures39%69%33%48% ## Fiscal Year ## City of Big Lake ## Statistical Section (Unaudited) ## Change in Fund Balances of Governmental Funds ## Last Ten Fiscal Years (modified accrual basis of accounting) 145 Table 4 202020212022202320242025 4,581,152$ 4,865,161$ 5,074,264$ 5,339,110$ 5,474,460$ 5,704,094$ 245,329 214,119 225,970 215,722 95,600 100,011 - - - - - - 480,269 486,736 486,360 489,172 471,667 486,336 323,729 284,521 495,324 944,025 632,417 597,381 674,636 701,777 781,447 709,693 634,979 593,027 3,642,872 1,815,002 1,723,921 2,465,620 3,053,639 1,521,706 618,551 344,418 500,489 501,893 470,003 321,138 72,207 103,524 70,434 97,827 46,830 57,284 220,407 (93,355) (425,427) 810,271 942,851 854,546 71,414 221,663 115,859 159,492 95,914 92,276 10,930,566 8,943,566 9,048,641 11,732,825 11,918,360 10,327,799 943,398 891,648 1,074,995 1,009,664 1,052,551 1,016,564 2,836,250 2,626,427 2,838,695 2,940,056 3,304,508 3,527,577 684,296 739,478 858,818 958,538 955,515 1,165,305 787,164 728,788 797,877 864,617 824,544 812,029 843,383 311,391 713,891 555,932 286,835 305,898 1,970,592 3,411,257 5,166,173 2,174,171 2,930,842 2,350,708 2,197,032 1,829,475 1,778,718 1,782,715 2,061,670 1,690,296 335,364 362,572 422,421 519,000 387,328 340,398 10,597,479 10,901,036 13,651,588 10,804,693 11,803,793 11,208,775 333,087 (1,957,470) (4,602,947) 928,132 114,567 (880,976) 2,014,316 1,913,626 2,613,075 1,832,892 2,317,915 3,278,408 127,220 40,774 93,271 41,950 54,625 90,341 - 3,140,000 5,065,000 - - - - 226,645 564,804 - - - - - - 60,317 83,821 190,084 48,713 22,392 36,907 77,189 48,946 - (1,382,706) (1,288,943) (2,069,012) (1,520,130) (2,787,431) (2,828,408) 807,543 4,054,494 6,304,045 492,218 (282,124) 730,425 1,140,630$ 2,097,024$ 1,701,098$ 1,420,350$ (167,557)$ (150,551)$ 27%28%26%26%28%23% ## Fiscal Year Source: Finance Department 146 Table 5 ## Fiscal Year ## Property ## Taxes ## Franchise ## Fees ## Tax ## IncrementTotal 20163,770,426$ 442,833$ 126,650$ 4,339,909$ 20173,997,275 434,945 142,631 4,574,851 20184,103,036 497,577 188,976 4,789,589 20194,288,230 500,122 229,972 5,018,324 20204,558,089 480,269 245,329 5,283,687 20214,809,143 486,736 214,319 5,510,198 20225,074,927 486,360 225,970 5,787,257 20235,327,902 489,172 215,722 6,032,796 20245,482,428 471,667 95,600 6,049,695 20255,707,257 486,336 100,011 6,293,604 ## Change 2016-202551%10%-21%45% (accrual basis of accounting) ## General Governmental Activities Tax Revenue by Source ## Last Ten Fiscal Years ## City of Big Lake ## Statistical Section (Unaudited) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Ta x R e v e n u e b y S o u r c e ## Property ## Taxes ## Franchise ## Fees ## Tax ## Increment ## Source: Finance Department 147 Table 5.1 ## Fiscal Year ## Property ## Taxes ## Franchise ## Fees ## Tax ## IncrementTotal 20163,793,686$ 442,833$ 126,650$ 4,363,169$ 20174,026,987 434,945 142,631 4,604,563 20184,158,096 497,577 188,976 4,844,649 20194,300,200 500,122 229,972 5,030,294 20204,581,152 480,269 245,329 5,306,750 20214,865,161 486,736 214,319 5,566,216 20225,074,264 486,360 225,970 5,786,594 20235,339,110 489,172 215,722 6,044,004 20245,474,460 471,667 95,600 6,041,727 20255,704,094 486,336 100,011 6,290,441 ## Change 2016-202550%10%-21%44% ## City of Big Lake ## Statistical Section (Unaudited) ## General Governmental Activities Tax Revenue by Source ## Last Ten Fiscal Years (modified accrual basis of accounting) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 ## Tax Revenue by Source ## Property ## Taxes ## Franchise ## Fees ## Tax ## Increment ## Source: Sherburne County Auditor/Treasury Department 148 2016 2017 2018 2019 ## Taxable Market Value ## Personal Property 5,116,600 $ 5,247,800 $ 5,680,700 $ 5,809,800 $ ## Real Property 660,997,200 609,692,802 740,257,900 752,353,995 ## Total Taxable Market Value 666,113,800 $ 614,940,602 $ 745,938,600 $ 758,163,795 $ ## Estimated Actual Value of ## Taxable Property 645,974,750 $ 665,646,975 $ 721,536,180 $ 801,075,390 $ ## Taxable Market Value as a Percentage of ## Estimated Actual Value 103% 92% 103% 95% ## Tax Capacity ## Personal Property 101,036 $ 103,252 $ 111,678 $ 114,241 $ ## Real Property 6,718,203 6,881,559 7,442,619 8,304,877 ## Total Tax Capacity 6,819,239 $ 6,984,811 $ 7,554,297 $ 8,419,118 $ ## Less 10% KV - - - - ## Less TIF (87,877) (98,363) (132,630) (161,445) ## Net Tax Capacity 6,731,362 $ 6,886,448 $ 7,421,667 $ 8,257,673 $ ## Tax Levies ## General 2,378,779 $ 2,731,262 $ 2,899,510 $ 2,878,446 $ ## Abatement Property Tax levy - - - - ## Debt Services 1,462,159 1,348,656 1,226,348 1,320,964 ## Total Tax Levies 3,840,938 $ 4,079,918 $ 4,125,858 $ 4,199,410 $ ## Total Tax Capacity Rate 57.112% 57.936% 55.643% 50.898% ## Fiscal Year ## City of Big Lake ## Statistical Section (Unaudited) Tax Capacity, Market Value and Estimated Actual Value of Taxable Property ## Last Ten Fiscal Years (Shown by Year of Tax Collection) 149 Table 6 2020 2021 2022 2023 2024 2025 5,862,600 $ 6,127,300 $ 5,012,400 $ 5,432,300 $ 5,551,200 $ 5,889,500 $ 826,227,244 890,268,843 975,989,578 1,264,429,892 1,380,529,675 1,456,326,000 832,089,844 $ 896,396,143 $ 981,001,978 $ 1,269,862,192 $ 1,386,080,875 $ 1,462,215,500 $ 870,207,211 $ 932,002,794 $ 1,011,982,196 $ 1,283,005,993 $ 1,392,596,500 $ 1,397,744,665 $ 96% 96% 97% 99% 100% 105% 115,297 $ 120,590 $ 98,292 $ 106,125 $ 108,420 $ 114,696 $ 9,082,445 9,761,811 10,619,814 13,638,931 15,053,071 14,976,458 9,197,742 $ 9,882,401 $ 10,718,106 $ 13,745,056 $ 15,161,491 $ 15,091,154 $ - - (154) (153) (248) (386) (177,943) (189,357) (174,568) (200,488) (93,839) (94,887) 9,019,799 $ 9,693,044 $ 10,543,384 $ 13,544,415 $ 15,067,404 $ 14,995,881 $ 3,291,711 $ 3,512,929 $ 3,638,582 $ 4,118,078 $ 4,542,990 $ 5,042,703 $ - - 7,050 12,050 57,050 92,050 114,424 1,181,670 1,359,097 1,086,357 877,276 621,604 3,406,135 $ 4,694,599 $ 5,004,729 $ 5,216,485 $ 5,477,316 $ 5,756,357 $ 49.223% 48.471% 47.505% 38.545% 36.384% 38.718% ## Fiscal Year 150 ## (THIS PAGE LEFT BLANK INTENTIONALLY) ## Source: Sherburne County Auditor/ Treasury Department 151 Table 7 201657.11252.35244.19020.8570.743154.397110.207 201757.93652.07744.16316.2420.726154.902110.739 201855.64350.82542.94315.6210.674150.085107.142 201950.89847.89942.76716.9721.574143.138100.371 202049.22347.39941.40915.8651.410139.44198.032 202148.47145.81038.24015.3901.341133.86295.622 202247.50544.05735.36515.4591.233128.16092.795 202338.54538.61229.86812.8650.960107.98590.982 202436.38436.58128.41713.5250.863102.24587.353 202538.71838.25127.93513.6320.074104.97890.675 Note 1: Note 2: Information reflects total tax rates levied by each entity. Tax rates are expressed in terms of "net tax capacity." A property's tax capacity is determined by multiplying its taxable market value by a state determined class rate. Class rates vary by property type and change periodically based on state legislation. School districts have an additional tax rate that is based on the market value not the net tax capacity, this rate is not included in the total. ## Last Ten Fiscal Years (Per $1,000 of Tax Capacity) (modified accrual basis of accounting) Special Districts include Economic Development Authority (this begain in 2014, Hospital District ended in 2013) ## City of Big Lake ## Statistical Section (Unaudited) ## Property Tax Capacity Rates - Direct and Overlapping Governments Total (2) Direct and ## Overlapping With 882 ## Overlapping Taxing Districts ## Sherburne ## County ## City of Big ## Lake ## Year Taxes ## Payable Total (2) Direct and ## Overlapping With 727 ## Big Lake ## School ## District No 727 ## Monticello ## School ## District No 882 ## Special Districts (1) 0 10 20 30 40 50 60 70 2016201720182019202020212022202320242025 ## Property Tax Rates ## CityCountySchool District 727School District 882Special Districts ## Source: Current Property Valuations, Net Tax Capacity by Classification, Trend of Valuations and Large Taxpayers have been furnished by Sherburne County 152 ## Tax PayerMarket Value ## Taxable Net ## Tax Capacity ## ValueRank ## Percentage ## Total Net ## Tax ## Capacity ## ALACRITY INVESTMENTS IV LLC 2,582,500$ 50,900$ 14 0.34% ## ALLEN INDUSTRIAL PROPERTIES LLC ## ARROW COMPONENTS CORPORATION2,063,40040,518 21 0.27% ## BIG LAKE 2018, LLC6,246,600123,432 4 0.83% ## BIG LAKE BUSINESS CENTER, LLC1,951,70038,284 22 0.26% ## BIG LAKE INVESTMENTS, LLC2,235,70036,008 24 0.24% ## BNSF RAILROAD COMPANY ## BP-ASHBURY, LLC2,842,80035,535 25 0.24% ## CARGILL KITCHENS4,281,00084,870 8 0.57% ## CARGILL, INC ## CARLSON DEVELOPMENT GROUP, LLC12,722,800245,021 1 1.65% ## CAZ PROPERTIES, LLC 0.00% ## CB MARKETPLACE CROSSING LP9,999,00045,788 19 0.31% ## CENTRACARE HEALTH SYSTEM2,955,60058,362 11 0.39% ## CHERRYWOOD OF BIG LAKE LLC ## DIRECTTV, INC ## ENL, INC ## FCB PROPERTIES LLC ## GREAT RIVER ENERGY2,308,10046,162 18 0.31% ## HOGLUND, GORDON GLEN ## INLAND BIG LAKE, LLC ## KELCO BUILDING LLC ## KELLER LAKE ACQ LLC8,207,700102,596 6 0.69% ## LAKEDALE TELEPHONE COMPANY1,927,40037,048 23 0.25% ## LGL REAL ESTATE INVESTMENTS LLC ## LISI MEDICAL REMMELE INC4,434,20087,934 7 0.59% ## MDI LIMITED PARTNERSHIP #69 0.00% ## MEGASTORAGE BIG LAKE MN LLC2,609,70051,444 13 0.35% ## MINNEGASCO PROPERTY ACCNTNG2,979,60059,592 10 0.40% ## MP OF BIG LAKE, LLC ## NORTHERN STAR APARTMENTS LLC10,799,600134,995 3 0.91% ## NORTHERN STATES POWER COMPANY - MN2,425,20048,504 17 0.33% ## NYSTROM RTC LLC3,241,50064,080 9 0.43% ## PARAGON PLAZA LLC ## PARAGON REAL ESTATE LLC2,555,20050,354 15 0.34% ## REMMELE ENGINEERING, INC5,789,600115,042 5 0.77% ## RIVERWOOD BANK ## RKE PROPERTIES MN LLC ## RTI REMMELE MEDICAL INC ## SHERBURNE PARK ESTATES LLP4,336,80054,210 12 0.36% ## SHIOTA, FRED I & JANE E3,930,20049,354 16 0.33% ## STATION ST APTS OF BIG LAKE LLLP16,492,500206,156 2 1.39% ## THE CROSSING II OF BIG LAKE LTD PTN 0.00% ## TOWN SQUARE RESIDENTIAL SUITES LLC3,606,00045,075 20 0.30% ## VETSCH, RUSSELL & LYNN TRUSTEES ## WAF SHERBURNE HOLDINGS LLC ## WENGEN HOLDING SLLC ## Total1,911,264$ ## Net Tax Capacity14,881,185$ ## Current and Nine Years Ago 2025 ## City of Big Lake ## Statistical Section (Unaudited) ## Principal Property Taxpayers 153 Table 8 ## Market Value ## Taxable Net ## Tax Capacity ## ValueRank ## Percentage ## Total Net ## Tax ## Capacity 1,069,600$ 20,642$ 30 0.31% 1,477,600 28,802 22 0.43% 1,386,700 26,984 23 0.40% 2,838,300 56,016 6 0.83% 1,601,800 31,286 16 0.46% 1,563,700 30,524 17 0.45% 3,274,500 64,740 4 0.96% 1,640,000 20,500 33 0.30% 1,519,000 29,630 20 0.44% 1,197,000 23,190 27 0.34% 1,092,500 21,100 29 0.31% 2,991,200 59,824 5 0.89% 1,349,300 26,236 25 0.39% 4,778,200 94,814 2 1.41% 1,068,800 20,626 31 0.31% 4,207,500 52,594 7 0.78% 2,176,400 42,028 9 0.62% 1,529,600 29,842 19 0.44% 2,354,000 47,080 8 0.70% 1,375,200 26,754 24 0.40% 2,407,700 30,096 18 0.45% 1,836,300 36,726 11 0.55% 1,274,800 24,746 26 0.37% 1,773,600 34,722 13 0.52% 4,325,700 85,764 3 1.27% 5,270,300 100,163 1 1.49% 1,655,200 32,354 15 0.48% 1,741,600 34,082 14 0.51% 2,316,000 28,950 21 0.43% 2,966,900 36,134 12 0.54% 1,128,100 21,812 28 0.32% 2,057,500 40,400 10 0.60% 1,641,900 20,551 32 0.31% 1,279,712$ 19.01% 6,731,362$ 2016 ## Source: Sherburne County Auditor/Treasury Department 154 ## Fiscal Year ## Net Tax Levy ## Fiscal Year ## Amount Percent of ## Net Levy Collecitons in ## Subsequent ## Years ## Amount Percent of ## Net Levy 2016 3,840,775 $ 3,796,975 $ 98.86% 17,284 3,814,259 $ 99.31% 2017 3,986,742 3,927,821 98.52% 43,652 3,971,473 99.62% 2018 4,125,858 4,092,790 99.20% 24,459 4,117,249 99.79% 2019 4,199,410 4,142,404 98.64% 49,714 4,192,118 99.83% 2020 4,435,801 4,389,360 98.95% 40,163 4,429,523 99.86% 2021 4,694,376 4,667,020 99.42% 22,124 4,689,144 99.89% 2022 5,004,729 4,966,440 99.23% 32,262 4,998,702 99.88% 2023 5,216,485 5,181,098 99.32% 30,203 5,211,301 99.90% 2024 5,477,374 5,439,063 99.30% 21,351 5,460,414 99.69% 2025 5,756,293 5,713,141 99.25% - 5,713,141 99.25% Collected within the ## Year of the Net Levy ## Total Collections to Date ## Last Ten Fiscal Years ## City of Big Lake ## Statistical Section (Unaudited) ## Property Tax Levies and Collections 155 Table 9 ## Abatements and ## AdjustmentsAmount Percent of ## Net Levy (23,369)$ 3,147$ 0.08% (13,940) 1,329 0.03% (7,237) 1,372 0.03% (5,156) 2,136 0.05% (5,106) 1,172 0.03% (4,357) 875 0.02% (5,192) 835 0.02% (3,464) 1,720 0.03% (5,715) 11,245 0.21% - 43,152 0.75% ## Total Uncollected Source: Details regarding the City’s outstanding debt can be found in the notes to the financial statements 156 2016 2017 2018 2019 ## Governmental Activities General obligation bonds ## Special Assessments/Improvement Bonds 11,610,000 $ 10,255,000 $ 11,210,000 $ 7,955,000 $ ## General Obligation Bonds 1,945,000 1,655,000 1,460,000 1,260,000 ## Refunding Bonds 2,885,000 2,665,000 2,460,000 2,250,000 ## Tax Increment Bonds 710,000 695,000 675,000 - ## Notes Payable 1,765,000 1,643,000 1,519,000 1,392,000 Net premium (discount) 353,240 319,945 309,115 269,974 Total general obligation debt 19,268,240 17,232,945 17,633,115 13,126,974 Non-general obligation bonds ## Revenue Bonds/Tax Abatement 269,200 241,870 213,173 185,844 ## Financed Purchases 54,686 39,801 23,930 16,381 ## Lease Liabilities - - - - Total governmental activies 19,592,126 $ 17,514,616 $ 17,870,218 $ 13,329,199 $ ## Busines-type Activities General obligation bonds ## Revenue Bonds 8,460,800 $ 7,573,130 $ 6,766,826 $ 5,954,157 $ Net premium (discount) 254,490 234,995 211,500 188,005 ## Non-general Obligation ## PFA Notes 14,984,000 13,790,000 12,566,000 11,313,000 ## Lease Liabilities - - - - Total business-type activities 23,699,290 $ 21,598,125 $ 19,544,326 $ 17,455,162 $ Total primary government 43,291,416 $ 39,112,741 $ 37,414,544 $ 30,784,361 $ Percent of personal income (1) 50.34% 45.87% 41.10% 31.83% Per capita debt (1) 3,965 $ 3,500 $ 3,266 $ 2,665 $ ## (1) See Schedule of Demographic and Economic Statistics ## Fiscal Year ## City of Big Lake ## Statistical Section (Unaudited) ## Ratios of Outstanding Debt by Type ## Last Ten Fiscal Years 157 Table 10 202020212022202320242025 6,330,000$ 8,240,000$ 12,260,000$ 11,035,000$ 9,545,000$ 8,350,000$ 1,105,000 945,000 740,000 625,000 505,000 385,000 2,000,000 1,730,000 1,460,000 1,180,000 900,000 730,000 - - - - - - 1,263,000 1,132,000 999,000 864,000 726,000 586,000 235,636 415,152 869,079 753,426 655,137 548,166 10,933,636 12,462,152 16,328,079 14,457,426 12,331,137 10,599,166 155,781 125,718 - - - - 8,412 - - 48,611 36,730 178,775 - - 39,531 23,522 81,522 64,603 11,097,829$ 12,587,870$ 16,367,610$ 14,529,559$ 12,449,389$ 10,842,544$ 5,099,221$ 4,499,282$ 2,905,000$ 2,525,000$ 2,140,000$ 1,740,000$ 164,510 141,015 113,253 92,018 70,782 49,547 10,028,000 8,712,000 7,364,000 5,983,000 4,568,000 3,698,000 - - 195,952 192,674 189,293 185,804 15,291,731$ 13,352,297$ 10,578,205$ 8,792,692$ 6,968,075$ 5,673,351$ 26,389,560$ 25,940,167$ 26,945,815$ 23,322,251$ 19,417,464$ 16,515,895$ 27.53%24.90%22.59%18.39%13.77%11.16% 2,236$ 2,198$ 2,215$ 1,867$ 1,550$ 1,293$ ## Fiscal Year Sources: Details regarding the City’s outstanding debt can be found in the notes to the financial statements 158 Table 11 ## Fiscal Year ## General ## Obligation Bonds (1) ## Less: Amounts Restricted to ## Debt Service ## Net General ## Obligation Debt Percentage of ## Estimated ## Market Value of Property ## Per Capita 2016 1,945,000 $ 367,234 $ 1,577,766 $ 0.24% 145 $ 2017 1,655,000 309,249 1,345,751 0.20% 120 2018 1,460,000 210,637 1,249,363 0.17% 109 2019 1,260,000 178,980 1,081,020 0.13% 94 2020 1,105,000 149,757 955,243 0.11% 82 2021 945,000 118,938 826,062 0.09% 70 2022 740,000 183,012 556,988 0.06% 46 2023 625,000 101,960 523,040 0.04% 42 2024 505,000 62,119 442,881 0.03% 35 2025 385,000 160,479 224,521 0.02% 18 (1) Only include debt supported by tax levy See the Demographic and Economic Statistics table for personal income and population data. See more detail for Estimated Property Value on table 6 of the statisitcal section. ## City of Big Lake ## Statistical Section (Unaudited) ## Ratios of Net General Bonded Debt ## Last Ten Fiscal Years ## Source: Sherburne County Auditor/Treasury Department 159 Table 12 ## Governmental Unit ## Debt Outstanding ## Overlapping Debt ## Sherburne County 34,260,000 $ 9.07% 3,107,382 $ ## Independent School District 727, Big Lake 59,580,000 50.25% 29,938,950 ## Independent School District 882, Monticello 36,085,000 0.55% 198,468 Total overlapping debt 129,925,000 $ 33,244,800 City of Big Lake direct debt 16,515,895 Total direct and overlapping debt 49,760,695 $ Note: Only those taxing jurisdictions with general obligation debt outstanding are included. Debt figures do not include non-general obligation debt, short-term general obligation debt, revenue supported general obligation debt, lease debt or general obligation tax/ aid anticipation certificates of indebtedness. Debt listed is as of January 2, 2026. Note: Estimate Percentage of Debt Applicable to City was calculated by taking the tax capacity value in the City divided by the total tax capacity value. Tax Capacity Value is after tax icnrement deduction adjustments. ## City of Big Lake ## Statistical Section (Unaudited) ## Computation of Direct and Overlapping ## Governmental Activities Note: More detailed information on the City's Outstanding debt can be viewed in table 10 of the statistical section. ## Estimated Percentage of ## Debt Applicable to ## City ## Estimate Share ## Of Overlapping ## Debt Source: Details regarding the City’s outstanding debt can be found in the notes to the financial statements. Market value data provided by ## Sherburne County Auditor. 160 20162017201820192020 Legal debt limit19,983,414$ 20,570,646$ 22,378,158$ 24,794,706$ 26,993,295$ 1,945,000 1,655,000 1,460,000 1,260,000 1,105,000 Legal debt margin18,038,414$ 18,915,646$ 20,918,158$ 23,534,706$ 25,888,295$ 9.73%8.05%6.52%5.08%4.09% ## City of Big Lake ## Statistical Section (Unaudited) ## Legal Debt Margin Information ## Last Ten Fiscal Years ## Fiscal Year Note: Minnesota Statutes Section 457.53 states that a city or county may not incur or be subject to a net debt in excess of three percent (3%) of its estimated market value. Net debt is, with limited expceptions, debt paid soley from ad valorem taxes. Total net debt applicable to debt limit Total net debt applicable to debt limit as a percentage of debt limit 161 Table 13 20212022202320242025 28,878,909$ 31,434,150$ 39,687,165$ 43,127,736$ 43,866,465$ 945,000 740,000 625,000 505,000 385,000 27,933,909$ 30,694,150$ 39,062,165$ 42,622,736$ 43,481,465$ 3.27%2.35%1.57%1.17%0.88% Market value for fiscal year 2024 (payable 2025)1,462,215,500$ Debt limit (3% of market value)3%43,866,465$ Debt applicable to limit General obligation bonds10,229,775 Less amounts for general obligation bonds not subject to debt limit(9,844,775) Total net debt applicable to limit385,000 Legal debt margin43,481,465$ ## Fiscal Year ## Legal Debt Margin Calculation ## Source: Finance Department 162 Table 14 ## Fiscal Year Water and ## Sewer Utility ## Charges ## Direct ## Operating Expenses (2) ## Net Revenue Available for ## Debt ServicePrinicpalInterest ## Total Debt ## PaymentCoverage 20163,959,079$ 1,614,087$ 2,344,992$ 6,448,495$ 612,332$ 7,060,827$ 33.21% 20174,088,841 1,825,198 2,263,643 2,032,495 548,134 2,580,629 87.72% 20184,017,277 1,878,862 2,138,415 1,977,495 497,424 2,474,919 86.40% 20194,009,207 1,945,916 2,063,291 2,016,494 445,906 2,462,400 83.79% 20204,706,386 2,165,210 2,541,176 1,205,063 392,822 1,597,885 159.03% 20215,293,869 2,294,183 2,999,686 1,236,063 343,141 1,579,204 189.95% 20225,171,949 2,507,551 2,664,398 2,893,285 292,632 3,185,917 83.63% 20235,602,684 2,606,875 2,995,809 1,764,278 248,649 2,012,927 148.83% 20245,302,139 1,919,624 3,382,515 1,803,381 202,085 2,005,466 168.66% 20255,484,035 2,836,524 2,647,511 1,172,495 150,241 1,322,736 200.15% (1) The revenues of the utility are pledged to payment of debt servcie, but bonds are backed by the full faith and credit of the City (2): Does not include depreciation * Excludes debt associated with Liquor Store Fund (Business Type Activities) ## Debt Service Requirements (1) ## City of Big Lake ## Statistical Section (Unaudited) ## Pledged-Revenue Coverage - Utility Revenue Bonds ## Last Ten Fiscal Years $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 2016201720182019202020212022202320242025 ## Pledge Revenue Coverage -Utility Bonds ## Net Revenue Available for Debt ServiceTotal Debt Payment ## Notes/Sources: ## (1) Minnesota State Demographic Center Population estimates (2) Annual average unemployment rate for Sherburne County provided by ## Minnesota Department of Employment and Economic Development ## (3) Minnesota Department of Education ## (4) Minnesota Employment and Economic Development (5) Per capita personal income data was calculated by dividing the personal income by the number of jobs 163 Table 15 ## Fiscal Year Populations (1) ## Unemployment rate (2) ## No 727 School Enrollment (3) ## Personal Income (4) Number of Jobs (4) ## Per Capita ## Personal Income (5) 2016 10,918 4.06% 3,167 86,002,246 $ 2,481 34,664 $ 2017 11,174 3.75% 3,097 85,260,276 2,355 36,204 2018 11,456 3.23% 3,079 91,043,358 2,377 38,302 2019 11,551 3.54% 3,026 96,712,362 2,417 40,013 2020 11,685 6.16% 3,090 95,847,018 2,238 42,827 2021 11,802 3.79% 3,006 104,175,756 2,358 44,180 2022 12,165 2.74% 3,152 119,276,358 2,512 47,483 2023 12,492 3.18% 3,204 126,855,482 2,681 47,316 2024 12,524 2.60% 3,140 140,972,950 2,822 49,955 2025 12,773 4.70% 3,190 148,021,598 2,963 49,955 ## Last Ten Fiscal Years ## City of Big Lake ## Statistical Section (Unaudited) ## Demographic and Economic Statistics Source: City of Big Lake and Minnesota Employment and Economic Development 164 Table 16 ## Employer ## Employees ## Rank ## Percentage ## Total City ## Employment ## Employees ## Rank ## Percentage ## Total City ## Employment ## Arconic 150 6 7.65% ## Cargill Inc 450 2 22.94% 83 4 5.62% ## Cherrywood Advanced Living 92 8 4.69% ## City of Big Lake 80 9 4.08% 65 6 4.40% ## Coborns 160 5 8.15% 145 3 9.82% ## I.S.D NO 727 (Big Lake) 502 1 25.59% 672 1 45.50% ## LISI Medical Remmele 200 4 10.19% 333 2 22.55% ## Options, Inc 116 7 5.91% 69 5 4.67% ## Paragon Store Fixtures 60 7 4.06% ## Premier Marine 212 3 10.81% ## Visions of Big Lake 50 8 3.39% ## Total 1,962 1,477 2025 2016 ## City of Big Lake ## Statistical Section (Unaudited) ## Top Employers ## Current and Nine Years Ago ## Source: City of Big Lake Human Resources/Payroll Department 165 Table 17 2016 201720182019202020212022202320242025 ## General Fund ## Mayor and Council Mayor1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Council Members4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 ## Administrative/Finance City Administrator1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 City Clerk1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Finance4.00 3.75 3.75 3.75 3.75 3.75 3.75 3.75 3.75 3.75 Deputy City Clerk- 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 ## Community Development Building2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Code Enforcement- - 0.25 0.25 0.25 - - - - - Economic Development2.00 2.00 2.00 1.50 1.50 1.50 0.50 0.75 1.00 1.00 Planning1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 2.00 5.00 5.00 5.25 4.75 4.75 4.50 4.50 4.75 5.00 5.00 ## Public Safety Police 12.00 12.00 12.00 12.00 13.00 13.00 13.00 13.00 15.00 15.00 Police Canine- 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - Police Administration Support2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Community Service Officers- - 0.50 0.50 0.50 - - - - - Fire - new position- - - - 1.00 1.00 (1.00) - - - Volunteer On-Call Fire Department (36)4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 18.00 19.00 19.50 19.50 21.50 21.00 19.00 20.00 22.00 21.00 ## Parks Parks Services - Seasonal May - Sept (7)2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 Parks Maintenance3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 Recreation Coordinator- - 0.50 0.50 1.00 1.00 0.90 0.90 0.90 0.90 5.50 5.50 6.00 6.00 6.50 5.50 5.40 5.40 5.40 5.40 ## Public Works Engineering- 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Engineering Intern- - 0.25 0.25 0.25 0.25 0.25 0.25 0.25 - Engineering Technician- - - - - - - - - 1.00 Streets Maintenance5.00 5.00 5.00 5.00 5.50 5.50 5.50 5.50 4.50 5.50 Fleet Maintenance1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 6.00 7.00 7.25 7.25 7.75 7.75 7.75 7.75 7.75 9.50 Total General Fund45.50 47.50 49.00 48.50 51.50 49.75 47.65 48.90 51.15 51.90 ## Special Revenue Fund Economic Development Authority (EDA)- - - 0.50 0.50 0.50 0.50 0.25 0.25 0.25 Farmers Market / Music in the Park0.25 0.25 0.25 0.25 0.25 0.25 0.10 0.10 0.10 0.10 Total Special Revenue Fund0.25 0.25 0.25 0.75 0.75 0.75 0.60 0.35 0.35 0.35 ## Enterprise Funds Water & Sewer Funds4.75 4.75 4.75 4.75 4.75 5.75 5.75 5.75 5.75 6.75 Storm Water Funds0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 Liquor Store Funds7.00 7.00 7.00 8.00 8.00 8.00 9.00 10.00 11.00 11.00 Total Enterprise Funds12.00 12.00 12.00 13.00 13.00 14.00 15.00 16.00 17.00 18.00 Total All Fund Types57.75 59.75 61.25 62.25 65.25 64.50 63.25 65.25 68.50 70.25 ## Last Ten Years ## City of Big Lake ## Statistical Section (Unaudited) ## Full-Time Equivalent City Government Employees by Function Source: The data for this table has been provided by each respective City Department 166 ## Function 2016 2017 2018 2019 2020 ## Police Total arrests 337 364 313 296 228 Total calls for services 10664 10808 10750 13712 15429 ## Building Permits - Total ## Residential - New 60 98 52 79 47 ## Commerical/Industrial - New 9 4 36 22 32 Total of all permits issued 646 766 746 666 937 ## Culture and Recreation Acres of park maintained 215 215 215 215 215 ## Water ## Connections 3529 3631 3719 3820 3899 Miles of watermains 65 65 65 65 65 Average daily consumption 1,076,395 1,087,907 1,034,060 1,143,123 1,448,573 Sanitary sewer ## Connections 3531 3633 3721 3822 3901 Miles of sanitary sewer 65 65 65 65 65 Note: Indicators are not available for the general government functions. ## Fiscal Year ## City of Big Lake ## Statistical Section (Unaudited) ## Operating Indicators by Functions ## Last Ten Fiscal Years 167 Table 18 2021 2022 2023 2024 2025 258 135 153 118 154 10708 10023 11686 11012 12387 90 28 28 27 40 29 47 2 0 5 824 1735 1488 1520 1037 215 215 215 215 215 4018 4093 0 4123 0 4150 4195 65 65 65 65 65 1,574,126 1,327,978 1,455,948 1,035,564 978,831 4020 4095 4125 4152 4197 65 65 65 65 65 ## Fiscal Year 168 ## (THIS PAGE LEFT BLANK INTENTIONALLY) Source: The data for this table has been provided by each respective City Department 169 Table 19 ## Function2016201720182019202020212022202320242025 ## Public Safety ## Police ## Station1111111111 ## Partol Units Marked squads77778888910 ## Other Vehicles4444556677 ## Public Works Street (miles)55555555555555555555 Mobile equipment15151515151515151515 ## Plow Trucks6666666667 ## Trailers16161616161616161616 ## Other Vehicles10101010101010101011 Culture and recreation Parks acreage215215215215215215215215215215 Trails (miles)20202020202020202020 Greenway acreage3.53.53.53.53.53.53.53.53.53.5 ## Playgounds14141414141414141414 Ground maintenance equipment9999999999 Other vehicles2222222222 ## Water ## Wells7777777777 Water towers3333333333 Miles of watermain65656565656565656565 ## Vehicles4444444446 Sanitary sewer Miles of sanitary sewer65656565656565656565 Lift stations13131313131313131313 ## Vehicles4444444446 ## Storm Water Storm water catch basin/sumps150150150150150150150150150150 Storm water pip inlets/outlets112112112112112112112112112112 ## Vehicles1111111111 Note: Indicators are not available for the general government funcitons ## Fiscal Year ## City of Big Lake ## Statistical Section (Unaudited) ## Capital Assets Statistics by Function ## Last Ten Fiscal Years 170 ## City of Big Lake ## Sherburne County, Minnesota Reports on Compliance with ## Government Auditing Standards ## and Minnesota Legal Compliance December 31, 2025 ## City of Big Lake ## Table of Contents ## Report on Internal Control over Financial Reporting and on Compliance ## and Other Matters Based on an Audit of Financial Statements ## Performed in Accordance with Government Auditing Standards 1 ## Minnesota Legal Compliance 3 ## Schedule of Findings and Responses on Legal Compliance 4 1 ## 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 Big Lake ## Big Lake, 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 (Government Auditing Standards), the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Big Lake, Minnesota as of and for the year ended December 31, 2025, and the related notes to basic financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated May 8, 2026. ## Report on Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the City's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We did identify a certain deficiency in internal control, described in the accompanying Schedule of Findings and Responses on Legal Compliance and Internal Control that we consider to be a significant deficiency, audit finding 2025-001. 2 ## Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. ## City's Response to Finding Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the finding identified in our audit is described in the accompanying Schedule of Findings and Responses on Legal Compliance and Internal Control. The City's response was not subjected to the other 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 8, 2026 3 3 ## Minnesota Legal Compliance ## Independent Auditor's Report ## Honorable Mayor and Members of the City Council ## City of Big Lake ## Big Lake, 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 (Government Auditing Standards), the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Big Lake, Minnesota as of and for the year ended December 31, 2025, and the related notes to financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated May 8, 2026. In connection with our audit, nothing came to our attention that caused us to believe that the City failed to comply with the provisions of the contracting – bid laws, depositories of public funds and public investments, conflicts of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and tax increment financing sections of the Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant to Minnesota Statutes § 6.65, insofar as they relate to accounting matters. However, our audit was not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had we performed additional procedures, other matters may have come to our attention regarding the City's noncompliance with the above referenced provisions, insofar as they relate to accounting matters. Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the legal compliance finding identified in our audit and described in the accompanying Schedule of Findings and Responses on the Legal Compliance and Internal Control. The City's response was not subjected to the other auditing procedures applied in the audit of the financial statements, and accordingly, we express no opinion on the response. 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 8, 2026 4 4 ## City of Big Lake Schedule of Findings and Responses on ## Legal Compliance and Internal Control ## CURRENT AND PRIOR YEAR INTERNAL CONTROL FINDING: ## Significant Deficiency: ## Audit Finding 2025-001 – Lack of Segregation of Accounting Duties During the year ended December 31, 2025, the City had a lack of segregation of accounting duties. In order to have appropriate segregation of duties the performance of the following duties would need to be completed by a different employee: initiation and authorization of transactions, recording and processing of transactions, reconciliation and reporting of transactions and financial information, and custody of assets. 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. ## City's Response: The City will continue to monitor various accounting activities and look for areas where functions can be allocated to different staff to minimize potential control risks. ## City of Big Lake ## Sherburne County, Minnesota ## Communications Letter December 31, 2025 ## City of Big Lake ## Table of Contents Report on Matters Identified as a Result of the Audit of the Basic Financial Statements 1 ## Significant Deficiency 3 ## Required Communication 4 ## Financial Analysis 9 ## Emerging Issues 25 1 Report on Matters Identified as a Result of ## the Audit of the Basic Financial Statements Honorable Mayor and Members of the ## City Council and Management ## City of Big Lake ## Big Lake, Minnesota In planning and performing our audit of the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Big Lake, Minnesota, as of and for the year ended December 31, 2025, 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 significant deficiency. 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. We did not identify any deficiencies in internal control that we consider to be material weaknesses. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. The significant deficiency 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 8, 2026, on such statements. The purpose of this communication, which is an integral part of our audit, is to describe for management, Members of the City Council, others within the City, federal, and state oversight awarding agencies and pass-through entities the scope of our testing of internal control and the results of that testing. Accordingly, this communication is not intended to be and should not be used for any other purpose. ## St. Cloud, Minnesota May 8, 2026 ## City of Big Lake ## Significant Deficiency 3 ## Lack of Segregation of Accounting Duties During the year ended December 31, 2025, the City had a lack of segregation of accounting duties. In order to have appropriate segregation of duties the performance of the following duties would need to be completed by a different employee: initiation and authorization of transactions, recording, and processing of transactions, reconciliation and reporting of transactions and financial information, and custody of assets. 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. ## City of Big Lake ## Required Communication 4 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, 2025. 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 with respect to the other information in documents containing the audited basic financial statements and auditor's report does not extend beyond the basic financial information identified in the report. We have no responsibility for determining whether this other information is properly stated. This other information was not audited, and we do not express an opinion or provide any assurance on it. ## 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. ## City of Big Lake ## Required Communication 5 ## 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 We addressed the following significant risks of material misstatement identified in our planning procedures: ## • 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. ## • Lack of Segregation of Accounting Duties/Misappropriation of Assets • If duties cannot be appropriately segregated within the accounting and finance department, there is a risk of unauthorized activity. In addition, generally this results in less review taking place as transactions are recorded in the financial statements. ## • Management Override of Internal Control over Journal Entries • Management override of internal control is considered a risk in substantially all engagements as management may be incentivized to produce better results. • Significant Estimates – Depreciation, Net Pension Liability, Deferred Outflows of Resources Related to Pensions and Deferred Inflows of Resources Related to Pensions, Lease Receivable and Deferred Inflows of Resources Related to Leases, Lease Liability, and Land Held for Resale • Accounting estimates are an integral part of the basic financial statements prepared by management and are based on management's current judgements. ## 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 the basic financial statements. There have been no initial selection of accounting policies and no changes to significant accounting policies or their application during the year ended December 31, 2025. 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. ## City of Big Lake ## Required Communication 6 ## Qualitative Aspects of the City's Significant Accounting Practices (Continued) ## Significant Accounting Estimates and Related Disclosures Accounting estimates and related disclosures 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 Land Held for Resale – Land held for resale is recorded using either the lower of historical cost or estimated resale value. Net Pension Liability, Deferred Outflows of Resources Relating to Pensions, and Deferred Inflows of Resources Relating to Pensions – These balances are based on an allocation by the pension plans using estimates based on contributions. Lease Receivable and Related Deferred Inflows of Resources - These balances are based on estimates and judgments determined by the City related to the discount rate, lease term, and lease payments. Lease Liability and Right-to-Use Lease Assets – These balances are based on estimates and judgements determined by the City related to the discount rate, lease term, and lease payments. 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. ## City of Big Lake ## Required Communication 7 ## 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. The following bullet point summarizes the uncorrected financial statement misstatement whose effects in the current and prior periods, as determined by management, are immaterial, both individually and in the aggregate, to the financial statements taken as a whole and each applicable opinion unit. Uncorrected misstatements or matters underlying those uncorrected misstatements could potentially cause future-period financial statements to be materially misstated, even though the uncorrected misstatement is immaterial to the financial statements currently under audit. • Subscription proceeds and capital outlay 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 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. ## 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. ## City of Big Lake ## Required Communication 8 ## 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. We were not engaged to report on the other information accompanying the basic financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the basic financial statements. ## City of Big Lake ## Financial Analysis 9 The following pages provide graphic representations 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. ## General Fund – Fund Balance The following graph illustrates the relationship between cash and investments and fund balance over the past five years. As shown below, the cash balance has increased $536,860 from 2021 to 2025. The fund balance increased $297,022 from 2024 to 2025. At December 31, 2025, the General Fund balance consisted of $288,350 nonspendable, $71,658 assigned and $4,764,105 unassigned balances. The total unassigned fund balance represented about eight and a half months of expenditures at current levels. The Office of the State Auditor has issued a statement of position recommending cities maintain an unrestricted fund balance of approximately 35% to 50% of fund operating revenues, or no less than five months of operating expenditures. The City's Fund Balance Policy states that the City will maintain an unrestricted fund balance amount of 42% to 50% of the next year's budgeted expenditures in the General Fund. Based on the 2026 budgeted expenditures of $7,791,754, the City's unassigned General Fund balance was at 61.1% at December 31, 2025. $4,092,471 $3,763,601 $4,343,282 $4,827,091 $5,124,113 $4,527,430 $4,186,282 $4,413,463 $4,915,329 $5,064,290 $3,400,000 $3,600,000 $3,800,000 $4,000,000 $4,200,000 $4,400,000 $4,600,000 $4,800,000 $5,000,000 $5,200,000 $5,400,000 20212022202320242025 ## Cash and Investments and Fund Balance ## Fund BalanceCash and Investment Balance On the following pages, we will discuss the revenues and expenditures of the General Fund and the variations in the fund balance. ## City of Big Lake ## Financial Analysis 10 ## General Fund – Revenues and Expenditures The following table and graph show the overall operations of the General Fund. Revenues have fluctuated over the five years shown from a high in 2025 of $7,515,134 to a low in 2022 of $5,137,616. Overall, from 2021 to 2025, revenues have increased $2,112,777. Similarly, expenditures have fluctuated over the five years presented. Since 2021, expenditures have increased $1,743,411. Revenues have exceeded expenditures in each of the five years presented, except 2022. Transfers out for 2021 through 2025 were made for capital related items. 2021 2022 2023 2024 2025 ## Revenues 5,402,357 $ 5,137,616 $ 6,717,419 $ 7,219,945 $ 7,515,134 $ ## Expenditures 4,961,185 5,432,004 5,869,559 6,329,218 6,704,596 Proceeds from the sale of capital assets 3,224 15,000 699 - 9,261 Leases issued - - - 83,821 190,084 Insurance recoveries 14,644 36,907 77,189 48,946 - Net transfers (281,938) (86,389) (346,067) (539,685) (712,861) ## Net Change in Fund Balance 177,102 $ (328,870) $ 579,681 $ 483,809 $ 297,022 $ $5,402,357 $5,137,616 $6,717,419 $7,219,945 $7,515,134 $4,961,185 $5,432,004 $5,869,559 $6,329,218 $6,704,596 $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 $6,500,000 $7,000,000 $7,500,000 $8,000,000 20212022202320242025 ## Revenues and Expenditures ## Total RevenuesTotal Expenditures ## City of Big Lake ## Financial Analysis 11 ## General Fund – Revenues The following graph presents comparisons of revenues by type, illustrating the majority of revenue for the City is from taxes and franchise fees. These sources represent 72.2% of total General Fund revenues. Other revenues include items such as intergovernmental, fines and forfeitures, charges for services, investment income and other miscellaneous items. Revenues of the General Fund increased from 2024 to 2025 by $295,189. Taxes and franchise fee revenue increased $486,489 due to an increase in the levy. Intergovernmental revenue decreased $154,638 due to decreased state aid as the fire department became part of the Statewide Retirement Plan so the City no longer receives the pass through aid. All other revenue sources were consistent with prior years. 2021 2022 2023 2024 2025 ## Charges for Services $297,877 $297,997 $295,689 $286,659 $289,022 ## Other (49,446) (489,905) 541,961 674,611 675,608 ## Licenses and Permits 697,647 777,567 704,763 628,109 588,087 ## Intergovernmental 473,127 506,597 591,170 690,197 535,559 ## Taxes and Franchise Fees 3,983,152 4,045,360 4,583,836 4,940,369 5,426,858 $(1,000,000) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 ## General Fund Revenues ## City of Big Lake ## Financial Analysis 12 ## General Fund – Expenditures The graph below represents the breakdown of expenditures by department. Public Safety continues to comprise the largest portion of General Fund expenditures, representing 55.1%. Overall, General Fund expenditures increased $375,378 from 2024. Public Safety increased $377,290 due to an increase in wages as a result of filling all open positions and an increase in capital outlay with the purchase of body cameras. Streets and Highways increased $210,949 due to additional seal coating and crack filling, more work on existing streets, and repair costs. General Government decreased $230,156 due to a decrease in wages and benefits and capital outlay expenditures. Other functions were relatively consistent with the prior year. 20212022202320242025 ## Economic Development $96,605$59,881$153,114$181,796$187,943 ## Debt Service --17,19722,89460,947 ## Culture and Recreation 659,077733,854848,724756,533729,628 ## Streets and Highways 707,680813,964961,247951,7021,162,651 ## Public Safety 2,627,8302,886,0832,925,5883,318,5233,695,813 ## General Government 869,993938,222963,6891,097,770867,614 $- $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 $5,000,000 $5,500,000 $6,000,000 $6,500,000 $7,000,000 ## General Fund Expenditures ## City of Big Lake ## Financial Analysis 13 ## General Fund – Budgetary Comparison ## Actual ## Amounts ## Revenues Taxes5,339,802$ 5,381,802$ 5,426,858$ 45,056$ Intergovernmental495,779 495,779 535,559 39,780 Licenses and permits694,545 694,545 588,087 (106,458) Charges for services262,028 262,028 289,022 26,994 Fines49,250 49,250 55,414 6,164 Miscellaneous72,785 172,785 620,194 447,409 Total revenues6,914,189 7,056,189 7,515,134 458,945 ## Expenditures General government957,049 1,002,049 867,614 (134,435) Public safety3,741,288 3,941,288 3,695,813 (245,475) Streets and highways1,135,330 1,187,330 1,162,651 (24,679) Culture and recreation888,750 888,750 729,628 (159,122) Economic development183,411 186,411 $187,9431,532 Debt service- 42,000 60,947 18,947 Total expenditures6,905,828 7,247,828 6,704,596 (543,232) Excess of revenues over (under) expenditures 8,361 (191,639) 810,538 1,002,177 ## Other Financing Sources (Uses) Proceeds from sale of capital assets- - 9,261 9,261 Insurance recoveries2,500 2,500 - (2,500) Leases issued- 200,000 190,084 (9,916) Net transfers(10,861) (10,861) (712,861) (702,000) Total other financing sources (8,361) 191,639 (513,516) (705,155) Net change in fund balances-$ -$ 297,022$ 297,022$ ## Variance with Final Budget - ## Over (Under) Final Budget ## Original ## Budget Overall, actual revenue was $458,945, or 6.5%, over budget. Miscellaneous revenues were over budget due to budgeting conservatively. Licenses and permits were under budget due to a decrease in building activity. All other revenue categories were relatively consistent with the budget. Overall, actual expenditures were less than budgeted amounts by $543,232 or 7.5%. General government was under budget due to budgeting conservatively for wages and benefits. Public safety was under budget due to budgeting conservatively for wages and benefits and fire department became part of the State-wide Retirement Plan so the City no longer receives the pass through aid. Culture and recreation was under budget $159,122 due to conservative budgeting for personnel costs. All other functions were relatively consistent with the budget. ## City of Big Lake ## Financial Analysis 14 ## Liquor Fund Since the liquor store is an important contributing factor to the City's budget, we recommend the Liquor Store Manager and City Council closely monitor expenses. In addition, pricing must also be continually reviewed to ensure charges keep pace with increases in costs of sales. Selected data relating to the City's Liquor Fund operating results for the past five years is displayed in the graphs below and on the following page. The liquor store sales decreased in 2025. Total sales for 2025 reflected a 2.6% decrease from 2024. During this same time period, cost of sales decreased 2.9%. The result was a slight increase in the gross profit percentage from 27.8% in 2024 to 28.1% in 2025. $4,060,152 $4,092,018 $3,929,410 $3,911,795 $3,796,544 $788,508 $915,941 $958,748 $1,058,542 $1,009,166 $5,634,710 $5,623,585 $5,445,462 $5,416,878 $5,276,847 $- $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 $5,000,000 $5,500,000 $6,000,000 20212022202320242025 ## Liquor Fund ## Cost of SalesOperating ExpensesSales ## City of Big Lake ## Financial Analysis 15 ## Liquor Fund (Continued) As of December 31, 2025, the Liquor Fund had an ending cash and investment balance of $1,944,467. Unrestricted net position at year-end was $2,021,225, an increase of $146,778 compared to 2024. There was no debt outstanding at December 31, 2025, in the Liquor Fund. 2021 2022 2023 2024 2025 ## Cash and Investments $1,674,139 $1,705,380 $1,726,078 $1,767,667 $1,944,467 ## Unrestricted Net Position 1,615,281 1,539,093 1,766,442 1,874,447 2,021,225 $- $250,000 $500,000 $750,000 $1,000,000 $1,250,000 $1,500,000 $1,750,000 $2,000,000 $2,250,000 ## Liquor Fund ## City of Big Lake ## Financial Analysis 16 ## Liquor Fund (Continued) 27.9% 27.2% 27.8% 27.8% 28.1% 26.5% 26.8% 27.2% 10.0% 12.0% 14.0% 16.0% 18.0% 20.0% 22.0% 24.0% 26.0% 28.0% 30.0% 20212022202320242025 ## Gross Profit Percentage ## Gross Profit PercentageState Average* * State averages were taken from the 2021-2023 State of Minnesota "Analysis of Municipal Liquor Store Operations" for off-sale stores. Data for 2024 and 2025 is not yet available. ## City of Big Lake ## Financial Analysis 17 ## Storm Sewer Fund The following graph illustrates the current operations of the Storm Sewer Fund for the past five years. For each of the five years shown, the City's Storm Sewer Fund has generated an operating loss. Charges for services increased $2,113 or 0.8% while operating expenses decreased $22,332 or 6.9%, compared to 2024. The net effect of the changes in revenues and expenses is a net loss of $27,121. When depreciation is removed from the operating expenses, the Fund experienced operating income of $124,111. We recommend the City continue to evaluate storm water rates and monitor related expenses to generate sufficient operating income in the future. 2021 2022 2023 2024 2025 ## Charges for Services $262,900 $263,663 $267,656 $272,277 $274,390 ## Operating Expenses 349,165 421,859 387,920 323,843 301,511 ## Operating Income without Depreciation 136,064 64,133 81,324 114,472 124,111 ## Operating Income (Loss) (86,265) (158,196) (120,264) (51,566) (27,121) $(200,000) $(100,000) $- $100,000 $200,000 $300,000 $400,000 $500,000 ## Storm Sewer Operations ## City of Big Lake ## Financial Analysis 18 ## Storm Sewer Fund (Continued) 2021 2022 2023 2024 2025 ## Cash and Investments $465,678 $534,004 $585,962 $699,411 $836,422 ## Unrestricted Net Position 419,710 459,276 521,190 648,253 794,914 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 ## Storm Sewer Fund As of December 31, 2025, the Storm Water Fund had an ending net cash and investment balance of $836,422. This is an increase of $137,011 from 2024 levels. Total net position at year-end was $2,681,186, while unrestricted net position at year-end was $794,914. Unrestricted net position has increased $375,204 since 2021. ## City of Big Lake ## Financial Analysis 19 ## Water and Sewer Funds ## Water Fund The following graph illustrates the current operations of the Water Fund for the past five years. Charges for services illustrated do not include water connection fees. These fees are not included because the revenue is set aside for future asset replacement costs. Similarly, operating income is shown with and without depreciation as the above connection fees will be covering some of the replacement cost. Therefore, charges for services will not be required to cover all of these costs. For 2021-2024, the Fund generated an operating income, in 2025 the fund generated an operating loss. Charges for services decreased $66,227 or 3.0% from 2024 due to a decrease in usage and a 5% decrease in rates for the year. Operating expenses increased by $142,703, or 6.6% due to additional staffing and new water meter reading software. The net effect of the decreased revenues and increased expenses is operating loss of $173,884. When depreciation is removed from the operating expenses, the Fund experienced operating income of $788,141. Enterprise funds may be used to account for any activity in which a fee is charged. It is not required to have the fee support the entire activity; however, the basic premise in establishing an enterprise fund is that the activity will be operated similar to a business. Therefore, it is expected the enterprise fund would at least be able to meet its obligations currently and into the future. We recommend the City continue to evaluate water rates and monitor related expenditures to generate sufficient operating income in the future. 20212022202320242025 ## Charges for Services $2,416,615$2,264,213$2,476,967$2,186,885$2,120,658 ## Operating Expenses 2,056,7392,082,5692,132,0212,151,8392,294,542 ## Operating Income without Depreciation 1,231,7791,076,1601,241,795942,020788,141 ## Operating Income (Loss) 359,876181,644344,94635,046(173,884) $(250,000) $- $250,000 $500,000 $750,000 $1,000,000 $1,250,000 $1,500,000 $1,750,000 $2,000,000 $2,250,000 $2,500,000 $2,750,000 ## Water Operations ## City of Big Lake ## Financial Analysis 20 ## Water and Sewer Funds (Continued) ## Water Fund (Continued) 2021 2022 2023 2024 2025 ## Cash and Investments (net of advances) $1,917,581 $1,862,139 $2,557,934 $1,840,394 $2,701,157 ## Unrestricted Net Position 1,683,779 1,306,654 2,231,013 1,564,280 2,487,217 $- $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 $2,200,000 $2,400,000 $2,600,000 $2,800,000 ## Water Fund The above graph shows the cash and investments (net of advances) and unrestricted net position balances as of December 31 for the last five years. The Water Fund cash and investment balance has increased $783,576 since 2021. In 2021, a portion of the cash and investments in the Water Fund was being advanced from the Sewer Fund. That amount has been removed from the presentation above for that year. This balance was paid off in 2022. Current year interest and principal payments in the Water Fund were $109,477. The total amount of debt outstanding in the Water Fund at December 31, 2025, was $408,387 including bonds, notes, and leases. Principal and interest due in 2026 total $111,533. ## City of Big Lake ## Financial Analysis 21 ## Water and Sewer Funds (Continued) ## Sewer Fund In all of the past five years, the Sewer Fund has shown an operating income. In 2025, the Fund showed operating income of $496,536. This is an increase in operating income of $198,483 from 2024. The Fund experienced an increase in charges for services of $248,123 due to rate increase of 8% for the year. Operating expenses increased $49,640. We recommend the City continue to evaluate water and sewer rates to generate sufficient operating income in the future. The significant debt principal and interest obligations of the City are considered non-operating expenses and are not presented with this particular graph. However, the City should consider these obligations when evaluating the sewer rates to ensure the Fund is able to make all future debt payments. 20212022202320242025 ## Charges for Services $2,877,254$2,907,736$3,125,717$3,115,252$3,363,375 ## Operating Expenses 2,503,4292,721,6652,789,3622,817,1992,866,839 ## Operating Income without Depreciation 1,767,9071,588,2381,754,0141,734,8701,859,272 ## Operating Income (Loss) 373,825186,071336,355298,053496,536 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 ## Sewer Operations ## City of Big Lake ## Financial Analysis 22 ## Water and Sewer Funds (Continued) ## Sewer Fund (Continued) 2021 2022 2023 2024 2025 ## Cash and Investments $3,823,826 $4,627,719 $4,902,392 $6,379,440 $5,963,842 ## Unrestricted Net Position 4,619,512 5,258,846 5,471,950 6,738,445 6,349,535 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 ## Sewer Fund The graph above shows the cash and investment (excluding restricted cash and investments) and unrestricted net position balances as of December 31 for the last five years. The Sewer Fund cash and investment balance decreased $415,598 in 2025 and increased $2,140,016 since 2021. Starting in 2007, the Sewer Fund was used to finance the cash deficits of the other City's funds. In 2007, the amount of cash used to cover the deficits was $1.3 million. In 2025, the Fund used $586,687 to cover cash deficits in other funds. The current year interest and principal payments on the Sewer Fund debt were $1,326,169. The total amount of debt outstanding at December 31, 2025, was $5,264,964, including bonds, notes and leases. Principal and interest due in 2026 totals $1,328,323 for the Sewer Fund. On the following pages, the Water and Sewer Fund operations are shown to include revenue collected for access charges and trunk fees. ## City of Big Lake ## Financial Analysis 23 ## Tax Capacity, Levy, and Rates The chart above graphs the tax capacity (not including Tax Increment Financing (TIF) Districts), certified tax levy and tax capacity rate for 2021 through 2025. The tax capacity is based on total tax capacity, prior to adjustments for captured TIF and fiscal 2021. The certified tax levy amount is also prior to fiscal disparity adjustments. Comparing 2021 through 2025, the City's tax capacity has increased from $10,543,384 to $15,362,481 for a change of $4,819,097. This is a 45.7% increase in tax capacity. The City's certified levy over this same time frame has increased $1,191,758, or 25.4%. As a result of the City's certified tax levy increase and the increase in the tax capacity for 2021 through 2025, the City's tax capacity rate decreased from 47.51% in 2021 to 40.08% in 2025. $10,543,384 $13,544,415 $15,067,404 $14,881,185 $15,362,481 $4,694,599 $5,004,729 $5,346,485 $5,607,316 $5,886,357 47.51 38.55 36.38 38.72 40.08 - 5.00 10.00 15.00 20.00 25.00 30.00 35.00 40.00 45.00 50.00 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 2021 2022 2023 2024 2025 ## Tax Capacity, Levy, and Rates ## Tax Capacity ## Certified Tax Levy ## Tax Capacity Rate ## City of Big Lake ## Financial Analysis 24 ## Debt Service The bar graph below shows the City's annual debt service obligations for all outstanding bonds. The total debt payments outstanding at December 31, 2025, are $16,747,913, including interest totaling $1,258,913. $3,373,902 $3,038,812 $3,056,038 $2,818,242 $1,222,475 $1,135,564 $1,129,622 $780,123 $193,135 $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 2026 2027 2028 2029 2030 2031 2032 2033 2034 ## Annual Debt Service Principal and Interest Payments ## City of Big Lake ## Emerging Issues 25 ## Executive Summary The following is an executive summary of financial 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 updates include: • Accounting Standard Update – GASB Statement No. 103 – Financial Reporting Model ## Improvements GASB has issued GASB Statement No. 103 relating to changes in financial reporting requirements. The changes provide clarity, enhance the relevance of information, provide more useful information for decision-making, and provide for greater comparability amongst government entities. • Accounting Standard Update – GASB Statement No. 104 – Disclosure of Certain Capital ## Assets GASB has issued GASB Statement No. 104 relating to capital asset disclosures. The disclosures required by this Statement provide users of the financial statements with essential information about certain types of capital assets. The following are extensive summaries of the current updates. As your continued business partner, we are committed to keeping you informed of new and emerging issues. We are happy to discuss these issues with you further and their applicability to your City. ## City of Big Lake ## Emerging Issues 26 Accounting Standard Update – GASB Statement No. 103 – Financial Reporting Model ## Improvements The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government's accountability. This Statement also addresses certain application issues. This Statement addresses 5 areas of the financial statements (1) Management's Discussion and Analysis (MD&A), (2) Unusual or Infrequent Items, (3) Presentation of the Proprietary Fund Statement of Revenues, Expenses, and Changes in Fund Net Position, (4) Major Component Unit Information, and (5) Budgetary Comparison Information. This Statement continues the requirement that the MD&A precede the basic financial statements as part of the Required Supplementary Information (RSI). This Statement requires that the information presented in MD&A be limited to the related topics discussed in five sections: (1) Overview of the Financial Statements, (2) Financial Summary, (3) Detailed Analyses, (4) Significant Capital Asset and Long-Term Financing Activity, and (5) Currently Known Facts, Decisions, or Conditions. The Statement stresses that detailed analyses should explain why balances and results of operations changed, rather than stating amounts and "boilerplate" discussions. This Statement describes unusual or infrequent items as transactions and other events that are either unusual in nature or infrequent in occurrence. Furthermore, governments are required to display the inflows and outflows related to each unusual or infrequent item separately as the last presented flow(s) of resources prior to the net change in resource flows in the government-wide, governmental fund, and proprietary fund statements of resource flows. This Statement requires that the proprietary fund statement of revenues, expenses, and changes in fund net position continue to distinguish between operating and nonoperating revenues and expenses. The Statement provides clarification regarding operating and nonoperating revenues and expenses. Also, this Statement requires that a subtotal for operating income (loss) and noncapital subsidies be presented before reporting other nonoperating revenues and expenses. This Statement requires governments to present each major component unit separately in the reporting entity's statement of net position and statement of activities if it does not reduce the readability of the statements. If the readability of those statements would be reduced, combining statements of major component units should be presented after the fund financial statements. This Statement requires governments to present budgetary comparison information using a single method of communication - RSI. Governments also are required to present (1) variances between original and final budget amounts and (2) variances between final budget and actual amounts. An explanation of significant variances is required to be presented in notes to RSI. GASB Statement No. 103 is effective for fiscal years beginning after June 15, 2025. Earlier application is encouraged. Information provided above was obtained from www.gasb.org. ## City of Big Lake ## Emerging Issues 27 Accounting Standard Update – GASB Statement No. 104 – Disclosure of Certain Capital Assets The objective of this Statement is to provide users of government financial statements with essential information about certain types of capital assets. This Statement requires certain types of capital assets continue to be disclosed separately in the capital assets note disclosures including presentation of capital assets by major class and separate disclosure of lease assets, subscription assets, and intangible right-to-use assets. This Statement requires additional disclosures for capital assets held for sale. A capital asset is held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date. Governments should disclose (1) the ending balance of capital assets held for sale, with separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major class of asset. GASB Statement No. 104 is effective for fiscal years beginning after June 15, 2025. Earlier application is encouraged. Information provided above was obtained from www.gasb.org. ## Prepared By: ## Kendra Lindahl, AICP ## Consulting Planner ## M eeting Date: 5/20/2026 ## ☒Regular Agenda Item ## ☐Consent Agenda Item Item No. ## 7C ## Item Description: *Public Hearing* for an easement vacation of drainage and utility easements between Lot 6 and Lot 7, Block 2, Mitch K ## Farms First Addition Reviewed By: Hanna Klimmek, City ## Administrator Reviewed By: Marie Popp, Community ## Development Director/EDA Executive Director 60-DAY REVIEW DEADLINE: June 1, 2026 ## ACTION REQUESTED The City Council is asked to hold a PUBLIC HEARING on a request to vacate drainage and utility easements between Lot 6 and Lot 7, Block 2, Mitch K Farms First Addition and: 1.Mo tion to approve a RESOLUTION approving a petition to vacate easements between Lot 6 and Lot 7, Block 2, Mitch K Farms First Addition and a lot combination, subject to the conditions identified therein. ## BACKGROUND/DISCUSSION The applicant, Mark Wasmund, owns both properties and recently had them split following administrative approval from the City for a simple subdivision application on March 12, 2025. This was simple as the existing drainage and utility easements were still on the property from the original plat. ## No w the applicant has requested to combine them again after reviewing their options for what to do with the property. The City now has a policy to require all drainage and utility easements, which are required when lots are platted, be vacated when combining lots to prevent any future issues with building over them once the lots are combined. ## AN ## ALYSIS OF REQUEST ## Vacation The applicant is petitioning the City to vacate drainage and utility easements on the common lot line of Lot 6 and 7, Block 2, Mitch K Farms First Addition. The applicant has requested to combine the lots and this requires the vacation of the easement between the lots. An easement exhibit showing the easements petitioned for vacation is provided as an attachment to this report. The lot combination is normally reviewed administratively, however since this vacation requires Council action, Staff has also included the approval of the lot combination in the resolution approving the vacation attached to this report. ## The vacation process is regulated by state statute and requires a public hearing to be held by the City Council to provide a chance for all persons affected by the proposed vacation to speak and be heard. ## FI ## NANCIAL IMPACT N/A. The applicant is responsible for all costs related to the development application. ## AGENDA ITEM ## Big Lake City Council ## STAFF RECOMMENDATION Staff recommends approval of the RESOLUTION approving the drainage and utility easement vacation between Lot 6 and Lot 7, Block 2, Mitch K Farms First Addition and lot combination, subject to the conditions identified therein. ## ATTACHMENTS ## Attachment A: Site Location Map ## Attachment B: Public Hearing Notice ## Attachment C: Easement Exhibit Attachment D: Resolution Approving Drainage and Utility Easement Vacation and Lot Combination ## Attachment A ## Location Map ## Attachment B ## Public Hearing Notice ## CITY OF BIG LAKE ## COUNTY OF SHERBURNE ## STATE OF MINNESOTA ## NOTICE OF PUBLIC HEARING FOR A REQUEST FOR EASEMENT VACATION IN ## MITCH K FARMS FIRST ADDITION You are hereby notified that the Big Lake City Council will hold a public hearing to consider vacating a drainage and utility easement between Lot 6 and Lot 7, Block 2, Mitch K Farms First Addition. The vacation is to facilitate a lot combination. The hearing will be held in the Big Lake City Hall Council Chambers located at 160 Lake Street North on Wednesday, May 20, 2026, at or about 6:30 p.m. or shortly thereafter. ## Applicant/Owner: Mark Wasmund, 18991 Earl Road, Big Lake, MN 55309 ## Location: 18991 Earl Road, Big Lake, MN 55309 PID: #65-00527-0235 and 65-00527-0231 Request(s): A vacation of drainage and utility easements on Lot 6, Block 2 and Lot 7, Block 2 of the Mitch K Farms First Addition. If you desire to be heard in reference to this matter, you are encouraged to attend the scheduled public meeting or submit written comments to City Hall prior to the hearing. Comments can be emailed to Consultant Planner Kendra Lindahl, AICP at klindahl@landform.net or mailed to City Hall at 160 Lake Street North. ## Kendra Lindahl, AICP ## Consulting City Planner ## City of Big Lake (Patriot News Becker, MN) (April 25, 2026 Edition) (Small Legal) ## Attachment C ## Easement Exhibit ## Attachment D ## Resolution Approving Drainage and Utility Easement Vacation and Lot Combination 1 ## CITY OF BIG LAKE ## MINNESOTA A general meeting of the City Council of the City of Big Lake, Minnesota was called to order by Mayor Paul Knier at 6:30 p.m. in the Council Chambers of City Hall, Big Lake, on Wednesday, May 20, 2026. The following Council Members were present: Ken Geroux, Ken Halverson, Paul Knier, Kim Noding, and Paul Seefeld. A motion to adopt the following resolution was made by Council Member ___ and seconded by Council Member ___. ## BIG LAKE CITY COUNCIL ## RESOLUTION NO. 2026-XX ## RESOLUTION APPROVING A PETITION TO VACATE DRAINAGE AND UTILITY EASEMENTS ON ## LOTS 6 AND 7, BLOCK 2, OF MITCH K FARMS FIRST ADDITION AND LOT COMBINATION WHEREAS, Mark Wasmund, the owner, submitted a petition to vacate drainage and utility easements located on Lots 6 and 7, Block 2, Mitch K Farms First Addition as legally described in ## Exhibit A; and WHEREAS, the Big Lake City Council conducted a public hearing on May 20, 2026; and WHEREAS, notice of the public hearing was duly published and posted in accordance with applicable Minnesota Statutes and persons interested in said applications were afforded the opportunity to present their views and objections related to the project; and WHEREAS the City finds that the drainage and utility easements are no longer required due to a lot combination; and 2 WHEREAS the City Council of Big Lake makes the following Findings of Fact and decision: A. The Planning Report dated May 20, 2026, shall be the governing document which includes the following attachments: ## Attachment A: Site Location Map ## Attachment B: Public Hearing Notice ## Attachment C: Easement Exhibit Attachment D: Resolution Approving Drainage and Utility Easement Vacation and ## Lot Combination B. The legal description and exhibit of the drainage and utility easements petitioned for vacation is attached as Exhibit A. NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Big Lake that it hereby approves the drainage and utility vacation as petitioned subject to the following: 1. The administrative lot combination is approved with this resolution. 2. The applicant must record the lot combination form with this resolution with Sherburne County. 3. The applicant must provide proof of recording prior to issuance of building permits. Adopted by the Big Lake City Council on the 20 th day of May, 2026. _________________________________ ## Mayor Paul Knier ## Attest: __________________________________ ## Gina Wolbeck, City Clerk The following Council Members voted in favor: The following Council Members voted against or abstained: Whereupon the motion was duly passed and executed. ## Drafted By: ## City of Big Lake ## 160 Lake Street North ## Big Lake, MN 55309 3 ## STATE OF MINNESOTA ) ## ) SS. ## COUNTY OF SHERBURNE ) The foregoing instrument was acknowledged before me this _____ day of May, 2026 by Paul Knier and Gina Wolbeck, the Mayor and City Clerk respectively of the City of Big Lake, a Minnesota municipal corporation, on behalf of the corporation. ____________________________________ ## Notary Public 4 ## Exhibit A ## Easement Exhibit ## Prepared By: ## Kendra Lindahl, AICP ## Consulting Planner ## Meeting Date: 5/20/2026 ## ☒Regular Agenda Item ☐C onsent Agenda Item Item No. ## 7D ## Item Description: Amendments to Subsection 1003.11 (R-5, Residential Redevelopment District) and Subsection 1004.03 (Shoreland Management Overlay District) of Chapter 10 (Zoning Ordinance) of the Big Lake City Code. Reviewed By: Hanna Klimmek, City ## Administrator Reviewed By: Marie Popp, Community ## Development Director/EDA Executive Director ## 60-DAY REVIEW DEADLINE: N/A ## A ## CTION REQUESTED The City Council is asked to make the following motions: ## T his action requires a majority vote: 1.Motion to approve an ORDINANCE approving amendments to City Code Chapter 10 (Zoning), Subsections 1003.11 (R -5, Residential Redevelopment District), and 1004.03 (Shoreland Management Overlay District) as shown. This item requires a 4/5 vote: 2.Motion to approve a RESOLUTION approving Summary Publication of the Ordinance Amendments to City Code Chapter 10 (Zoning) Subsections 1003.11 (R-5, Residential Redevelopment District) and 1004.03 (Shoreland Management Overlay District). ## B ## ACKGROUND/DISCUSSION The intent of this Ordinance update is to improve clarity and reduce conflicts while retaining the flexibility in the current Shoreland Ordinance. This is challenging because the adopted Ordinance has not been updated in several years and differs in many ways from the MnDNR’s Model Shoreland Ordinance, including unique standards for the R-5 Zoning District. These changes were not included in the 2023 rewrite of the Zoning Ordinance due to the complex nature of the shoreland regulations, which require review and approval by the MnDNR. Since beginning this project in January, Landform has conducted reviews of applicable ordinances and City data, conducted meetings with City and DNR staff, and prepared several drafts of the Code for review by City and DNR staff. Last month, the Big Lake Planning Commission held a public hearing and recommended approval of several minor amendments to Chapter 10 (Zoning) of the Big Lake City Code. These amendments were approved by the City Council on April 15, 2026 and included several updates to definitions for terms which are used in the proposed amendment to Subsection 1004.03 (Shoreland Management Overlay District). As a result, the Shoreland Ordinance update does not include amendments to definitions. ## P ## LANNING COMMISSION: The Planning Commission held a public hearing on May 4, 2026. No one from the public spoke on the issue. The Planning Commission unanimously recommended approval of the amendments as presented. ## AGENDA ITEM ## Big Lake City Council ## ANALYSIS OF REQUEST A summary of key changes proposed in Subsection 1003.11 (R-5, Residential Redevelopment District) and Subsection 1004.03 (Shoreland Management Overlay District) below. The attached Ordinance shows all of the recommended changes to Subsection 1003.11 by deleting the stricken material and adding the underlined material. Due to the extent of changes to subsection 1004.03, staff is proposing to repeal the existing Subsection 1004.03 and replace it with the proposed language which is included in the attached Ordinance. A copy of the current Subsection 1004.03 has been attached for reference. ## SUBSECTION 1003.11 (R-5, RESIDENTIAL REDEVELOPMENT DISTRICT) The City Code states, “The purpose of the R-5, Residential Redevelopment District is to provide for single- family, two-family, and townhome residential development and redevelopment of the older areas of the community located primarily within the shoreland management areas adjacent to Big, Mitchell, and Keller Lakes. The standards identified herein are intended to allow for the redevelopment of existing properties in a manner that is sensitive to the shoreland areas of Big, Mitchell, and Keller Lakes. These areas are fully developed and contain plats dating generally from 1892 to the early 1950s. The areas are characterized by small lots ranging from 40 to 60 feet in width and neighborhoods contain a mixture of seasonal cabins and older single-family homes that are located at various setbacks and along narrow platted alleys and streets. The predominance of small lots, existing development patterns, and the desire by residents and the city to upgrade housing in this area, precipitated the need to develop special standards to guide owners in the maintenance, update, and redevelopment of existing properties.” Most, but not all, of the parcels in the R-5 District are in the Shoreland Overlay District, as shown in Attachment 3. Of the 807 parcels in the R-5 District, 712 are also in the Shoreland Overlay District. Most of the R-5 parcels outside of the Shoreland Overlay District are located between Powell Street and Eagle Lake Road on the eastern side of Big Lake. Of the 712 R-5 parcels in the Shoreland Overlay District, 204 are riparian and 322 parcels in the R-5 District are under 10,000 square feet. There is little difference between the average size of a non-riparian R-5 parcel and a riparian R-5 parcel: the average size of a non-riparian parcel in the R-5 District is 0.30 acres (13,278 square feet) and the average size of a riparian parcel in the R-5 District is 0.31 acres (13,625 square feet). R-5 parcels within the Shoreland Overlay District are, on average, significantly smaller than non-R-5 Shoreland Overlay District parcels. The average size of a Shoreland Overlay District parcel outside of the R-5 district is 1.44 acres (62,563 square feet). The existing R-5, Residential Redevelopment District includes shoreland standards in addition to the R-5 District standards that apply to all properties in the district. This has caused confusion when explaining and enforcing the Shoreland Ordinance, as the regulations are split between two sections. The proposed amendments move the shoreland-specific regulations in Section 1003.11 (R-5 Residential Redevelopment District) to Section 1004.03 (Shoreland Management Overlay District). Table 8 in the R-5 district has been updated for clarity and expanded to include setback provisions and other standards which had previously been included in the Ordinance text but are more easily communicated in the table format. The inclusion of tables when possible was one of the key goals of the comprehensive Ordinance amendments in 2023. ## SUBSECTION 1004.03 (SHORELAND MANAGEMENT OVERLAY DISTRICT) No significant policy changes are proposed with this Ordinance amendment. The Ordinance section was called “Shoreland Management Overlay District” but was referred to elsewhere in the code as “Shoreland Overlay District” and we have modified the term throughout this section. The State requires cities to adopt ordinances in general compliance with MnDNR Shoreland Model Ordinance. The City has already been able to secure flexibility, such as reduced lot area and width standards, in the development standards for the R-5 District and for increased impervious surface limits for other districts beyond what would typically be allowed under the Model Ordinance. Therefore, the primary amendments have been made to reformat the Ordinance and improve clarity and ease of interpretation. Although there are few substantive changes, staff is recommending a repeal and replace of the Shoreland Management Overlay District Ordinance due to the large-scale reorganization and reformatting of the Ordinance. Many of the tables within the Shoreland Ordinance have been updated or reformatted. This was especially important with the addition of the R-5 District’s standards, as special attention was needed to keep the tables from becoming overly complicated and cumbersome. Figures have also been added to the Ordinance to illustrate concepts, such as the bluff impact zone and setback averaging, which staff often receive questions about. Standards for Planned Unit Developments have also been reorganized to increase clarity and ease of interpretation, and minor changes have been made to address confusion over the administration of the PUDs, such as clarifying what qualifies as open space within a development. While verifying the lakes and rivers classifications tables, staff discovered a number of changes that have been made by the DNR since the last Shoreland Ordinance update: 1. Beaudry Lake has been reclassified from a Natural Environment Lake to a General Development Lake. 2. Wood Lake has been added to the lake classifications table, as this lake is within 1,000 feet of the City’s boundaries. 3. Landis Lake has been removed from the table, as this lake is no longer assigned a DNR shoreland classification. 4. McDowall Lake and Kerber Lake, previously referenced as Un-named Wetland 71-80 and 71-70 respectively, are now referenced jointly as Un-named Wetland 71-80 by the DNR. 5. The DNR has approved a Special Overlay District for Un-named Wetland 71-65, established in Section 14 Subd. 4.13D of the Sherburne County Zoning Ordinance, which allows this Natural Environment lake to be regulated under the same zoning standards as a Recreational Development lake. Per the suggestion of DNR staff, this has been adopted by reference. This has been added as a note to Table 16. 6. The water treatment plant is the only parcel adjacent to the Mississippi River. Because the City contains land adjacent to the river, we must adopt standards that align with MN Rules Chapter 6106. Rather than adopting a new Wild and Scenic River Ordinance for one parcel, DNR staff suggested that the City adopt Sherburne County’s Wild & Scenic Rivers Ordinance by reference. Subdivision 9 of the Shoreland Ordinance has been updated to comply with the most current standards for non-conformities in M.S. § 462.357 which establishes official controls for the regulation of non-conforming parcels in municipalities. The DNR’s Model Shoreland Ordinance was analyzed throughout the Code update process. Several sections, such as standards for stairways, lifts, and landings were added to increase the clarity of the Ordinance and align with best practices recommended by the DNR. ## Bluff Impact Zone Illustration (Source: MnDNR) An administration section has been included in accordance with DNR Model Shoreland Ordinance recommendations and the procedures adopted within Section 1002 (Administration) of the Zoning Code to clarify how the Ordinance shall be administered. However, the areas of flexibility within the adopted Shoreland Ordinance, including the R-5 District standards and the Conditional Use Permit processes for increased impervious surface, have been retained. ## SUMMARY Staff believes the proposed amendments will make the Shoreland Ordinance easier for residents and developers to understand by clarifying and modernizing the Ordinance and make necessary updates to comply with State Rules and Statutes and best practices for shoreland management while retaining the flexibility of the current Ordinance. A repeal and replace of the current Shoreland Ordinance (Subsection 1004.03) is recommended due to the number of sections within the Ordinance which have been reorganized and reformatted. An amendment to the R-5 District (Subsection 1003.11) is recommended to move the shoreland provisions within the Ordinance to the Shoreland Ordinance (Subsection 1004.03). ## FINANCIAL IMPACT ## None ## S ## TAFF RECOMMENDATION The City Council is asked to make the following motions: 1.Motion to approve an ORDINANCE approving amendments to City Code Chapter 10 (Zoning), Subsections 1003.11 (R-5, Residential Redevelopment District) and 1004.03 (Shoreland Management Overlay District) as shown. 2.Motion to approve a RESOLUTION approving Summary Publication of the Ordinance Amendments to approving amendments to City Code Chapter 10 (Zoning) Subsections 1003.11 (R-5, Residential Redevelopment District) and 1004.03 (Shoreland Management Overlay District). ## ATTACHMENTS Attachment A: Ordinance Approving Amendments to City Code Chapter 10 (Zoning) Subsections 1003.11 and 1004.03 ## Attachment B: Resolution Approving Summary Publication of the Ordinance ## Attachment C: Current Section 1004.03 (Shoreland Management Overlay District) Attachment D: R-5, Residential Redevelopment District Map – Shoreland and Non-Shoreland Parcels ## Attachment A ## Ordinance Approving Amendments 1 ## CITY OF BIG LAKE ## MINNESOTA A general meeting of the City Council of the City of Big Lake, Minnesota was called to order by Mayor Paul Knier at 6:30 p.m. in the Council Chambers of City Hall, Big Lake, on Wednesday, May 20, 2026. The following Council Members were present: Ken Geroux, Ken Halverson, Paul Knier, Kim Noding, and Paul Seefeld. A motion to adopt the following ordinance was made by Council Member _________ and seconded by Council Member ___________. ## CITY OF BIG LAKE ## ORDINANCE NO. 2026-XX ## ORDINANCE AMENDING CITY CODE CHAPTER 10 (ZONING) SUBSECTIONS 1003.11 (R -5, ## RESIDENTIAL REDEVELOPMENT DISTRICT) AND 1004.03 (SHORELAND MANAGEMENT ## OVERLAY DISTRICT) WHEREAS, The City Council finds that the amended zoning code protects the public health, safety, comfort, convenience and general welfare of the residents of the community; and WHEREAS, the amendments will provide clarity, correct errors in the text, and provide conformity with State laws; and WHEREAS, the Big Lake Planning Commission conducted a public hearing on May 4, 2026 and recommended that the City Council approve the ordinance amendments; and WHEREAS, notice of the public hearing was duly published and posted in accordance with applicable Minnesota Statutes and persons interested in said applications were afforded the opportunity to present their views and objections related to the project; and NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Big Lake that it hereby approves the following: SECTION 1. Chapter 10 (Zoning) of the Big Lake Municipal Code is hereby amended to delete the stricken material and add the underlined material as follows to §1003.11 (R-5 ## Residential Redevelopment District): Subd. 1. Purpose. The purpose of the R-5, Residential Redevelopment District is to provide for single-family, two-family, and townhome residential development and redevelopment of the older areas of the community located primarily within the shoreland management areas adjacent to Big, Mitchell, and Keller Lakes. The standards identified herein are intended to allow for the redevelopment of existing 2 properties in a manner that is sensitive to the shoreland areas of Big, Mitchell, and Keller Lakes. These areas are virtually fully developed and contain plats dating generally from 1892 to the early 1950s. The areas are characterized by small lots ranging from 40 to 60 feet in width and neighborhoods contain a mixture of seasonal cabins and older single-family homes that are located at various setbacks and along narrow platted alleys and streets. The predominance of small lots, existing development patterns, and the desire by residents and the city to upgrade housing in this area, precipitated the need to develop special standards to guide owners in the maintenance, update, and redevelopment of existing properties. Subd. 2. Uses. Uses allowed within the district are as described in subsection 1003.05. Subd. 3. Uses Standards. Uses are subject to the applicable provisions of the performance standards in sSection 1006 and the process requirements in sSection 1002. Subd. 4. Lot Area, Height, and Setback Requirements. The following minimum requirements shall be observed in the R-5 District subject to additional requirements, exceptions, and modifications set forth in this chapter. ## TA B LE 8 ## R-5, RESIDENTIAL REDEVELOPMENT DISTRICT* ## Requirements ## SINGLE-FA M I LY Minimum lot width 75 feet Minimum lot area 10,000 square feet Impervious surface coverage 35% ## Principal Structure Setbacks Front 20 feet Rear 10 feet Side 5 feet ## TWO-FAMILY/TOWNHOME AND OTHER USES Minimum lot area, dwelling, two-family 17,500 square feet Minimum lot area, townhome 20,000 square feet Minimum base lot width 100 feet 3 ## TA B LE 8 Minimum unit lot width 24 feet Impervious surface coverage 75% ## Setbacks Front 20 feet Rear 10 feet Side 5 feet Between structures on the same base lot 15 feet ## STANDARDS FOR ALL USES Arterial road setback 50 feet Bluff, top of bluff setback 30 feet Collector road setback 45 feet Local road setback 20 feet Railroad setback 100 feet Residential driveway setback 5 feet Wetland setback and buffer 30 feet from delineated wetland edge Maximum building height, principal structure 35 feet or 2.5 stories ## Note to Table: * All uses located within the Shoreland Overlay District are subject to the additional standards in subsection 1004.03 ## TABLE 8 ## R-5, RESIDENTIAL REDEVELOPMENT DISTRICT * ## Requirements ## MINIMUM SETBACK STANDARDS FOR ALL USES Arterial road 50 feet 4 Bluff, top of bluff 30 feet Collector road 45 feet Impervious surface coverage 35% Local road 20 feet Maximum building height 35 feet or 2.5 stories Railroad setback 100 feet Residential driveway setback 5 feet from side lot line Wetland setback and buffer 30 feet ## SINGLE-FAMILY NEW SUBDIVISION ## Minimum Lot Area Minimum lot width 75 feet Non-riparian lot 10,000 square feet Riparian lot 12,000 square feet ## Setbacks Front 25 feet Rear 25 feet Side 5 feet 5 ## SINGLE-FAMILY EXISTING LOTS OF RECORD Minimum lot area Size per approved final plat Minimum lot width Width per approved final plat ## Setbacks Front 20 feet Rear 10 feet Side 5 feet ## TWO-FAMILY/TOWNHOME AND OTHER USES Minimum lot area 20,000 square feet Minimum base lot width 100 feet Minimum unit lot width 24 feet ## Setbacks Front 20 feet Maximum impervious surface coverage 75% Rear 10 feet Side 5 feet ## Note to Table: 6 * All uses located within the Shoreland Overlay District are subject to the standards in subsection 1004.03 1. Bluff Impact Zones. Structures and accessory facilities, except stairways, lifts, and landings, must not be placed within bluff impact zones. 2. Shore Impact Zones. Structures and accessory facilities, except docks, must not be placed within shore impact zones. ## 13. Residential Lot Standards; Impervious Surface Standard, Single-Family Uses. Coverage. The maximum allowed lot coverage by impervious surfaces is 35% on non-property outside of the Shoreland Overlay District and is subject to the following standards. Properties in the Shoreland Overlay District shall be subject to the impervious surface standards in subsection 1004.03. properties, as identified in the city’s current zoning map. Properties within the Shoreland Overlay District are allowed a maximum lot coverage by impervious surfaces of 25%, unless otherwise stated below. a. Paver stone driveways, sidewalks, and patios that receive all required permits and are properly installed with a sand base and sufficient spacing to allow for drainage shall count towards 50% of the area covered for the purposes of calculating the overall lot coverage. b. The impervious surface coverage on Shoreland Overlay District properties may be increased up to 50% of the total lot area by a conditional use permit as set forth in and regulated by subsection 1002.08 and the following criteria: i. All structures, additions, or expansions shall meet setback and other requirements of this chapter; ii. The lot shall be served by municipal sewer and water; iii. The lot shall provide for the collection and treatment of storm water in compliance with the City Storm Water Management Plan if determined that the site improvements will result in increased runoff directly entering a public water. All development plans shall require review and approval by the City Engineer; and iv. Measures to be taken for the treatment of storm water runoff and/or prevention of storm water from directly entering a public water. The measures may include, but not be limited to the following: (a) Appurtenances as sedimentation basins, debris basins, desilting basins, or silt traps; (b) Installation of debris guards and microsilt basins on storm sewer inlets; (c) Use, where practical, oil skimming devices or sump catch basins; 7 (d) Direct drainage away from the lake and into pervious, grassed yards through site grading, use of gutters, and downspouts; (e) Sidewalks are constructed with partially pervious raised materials such as decking which has natural or other pervious material beneath or between the planking; (f) Grading and construction techniques are used which encourage rapid infiltration, e.g., sand and gravel, under impervious materials with adjacent infiltration swales graded to lead into them; (g) Berms, water bars, or terraces are installed which temporarily detain water before dispersing it into pervious area; and (h) Installation of a minimum 15-foot wide buffer from the OHWL. This buffer would be treated similar to a wetland buffer where native grasses and the like would be required and mowing and dumping would not be permitted. bc. All structures and impervious surfaces shall be located on slopes less than 12%. The physical alteration of slopes shall not be permitted for the purpose of overcoming this limitation. cd. Site developments shall be designed, implemented, and maintained using the most applicable combination of comprehensive practices that prevent flooding, pollutant, erosion, and sedimentation problems consistent with Protecting Water Quality in Urban Areas, Best Management Practices for Minnesota, State Pollution Control Agency, October 1989, or as amended, which is incorporated by reference, available at the State Law Library and not subject to frequent change. de. The city may impose additional conditions if determined necessary to protect the public health, safety, and welfare. 2. Impervious Surface Standards, Two-Family and Townhome Uses. Outside of the Shoreland Overlay District, new construction on conforming lots or an existing site being altered, remodeled, or expanded which expands the existing impervious surface coverage may be permitted, provided the impervious surface coverage does not exceed 75% of the total lot, and provided the following stipulations are met. Lots within the Shoreland Overlay District shall be subject to the impervious surface standards in subsection 1004.03. a. All structures, additions, or expansions shall meet setback and other requirements of this chapter. b. The lot shall be served by municipal sewer and water. c. The lot shall provide for the collection and treatment of storm water in compliance with the City Storm Water Management Plan if determined that the site improvements will result in increased runoff directly entering a public water. All development plans shall require review and approval by the City Engineer. 8 d. Measures for the treatment of storm water runoff and/or prevention of storm water from directly entering a public water include such appurtenances as sediment basins (debris basins, desilting basins, or silt traps), installation of debris guards and microsilt basins on storm sewer inlets, oil skimming devices, and the like. 34. Single-Family Lot Standards; Existing Lots of Record. An existing lot of record, legally established in accordance with ordinance requirements existing at the time of its creation, and being a separate, distinct tax parcel since September 13, 1979, is buildable subject to the standards identified in this Subdivision and additional requirements, exceptions, and modifications set forth in this chapter. a. Side yard setback requirements may be reduced to 20% of the lot width, 10% to be located on each side of a structure, in such cases where the lot size is less than 75 feet. In no case shall the side yard setback be less than five feet from the property line. ab. In cases where the rear or side yard of a lot opens into an alley, the rear or side yard setback shall be equal to one-half the width of the platted alley. bc. The front yard setback requirements shall be observed on each street side of a corner lot; provided however, that the buildable width of a lot shall not be reduced to less than 30 feet. cd. The lot must have frontage on a public street. de. In addition to all other applicable setback requirements, new accessory structures (except for fences) shall not be closer than six feet to any existing principal structure on any adjacent lot unless firewall installation or other mitigation measures are approved. In addition to all other applicable setback requirements, new principal structures, and new additions to principal structures shall not be closer than ten feet to any existing principal structure on any adjacent lot unless approved by the Building Official. The Building Official’s approval may require the submittal of plans showing a proposed firewall installation or other mitigation measures. ef. All performance standards and other lot and yard requirements of this chapter are met. fg. The proposed development shall be consistent with the character and quality of the immediate area and the objectives of the city’s Comprehensive Plan and zoning ordinance. 55. Two-Family/Townhome and Other Uses Lot Standards. The following minimum requirements shall be observed in the R-5 District subject to additional requirements, exceptions, and modifications set forth in this chapter. a. Setback between buildings within the same base lot shall maintain a minimum separation of 15 feet. 9 b. Two-family and townhomes shall not be located on lakeshore lots. ac. Provisions for adequate on-site storm water retention and/or compliance with the City Storm Water Management Plan shall be required. bd. The following open space standards shall be provided: i. At least 25% of the total development area shall be preserved as open space. The open space standard may be modified for planned unit development (PUD) projects; ii. Dwelling units or sites, land covered by road surfaces, parking areas, or structures are developed areas and shall not be included in the computation of minimum open space; and iii. Open space shall include areas with physical characteristics unsuitable for development in their natural state, and areas containing significant historic sites or unplatted cemeteries. e. Centralization and design of facilities and structures shall be done according to the following standards. i. Dwelling units or sites shall be clustered into one or more groups and located on suitable areas of the development. They shall be designed and located to meet or exceed the following dimensional standards for the relevant shoreland classification: setback from the ordinary high water level, elevation above the surface water features, and maximum height. ii. Structures, parking areas, and other facilities shall be treated to reduce visibility as viewed from public waters and adjacent shorelands by vegetation, topography, increased setbacks, or color, assuming summer, leaf-on conditions. Vegetative and topographic screening shall be preserved, if existing, or may be required to be provided. iii. Accessory structures and facilities shall meet the required principal structure setback and shall be centralized. f. Two-Family Townhome and Other Uses; Impervious Surface Standards. i. New construction on conforming lots or an existing site being altered, remodeled, or expanded which expands the existing impervious surface coverage may be permitted, provided the impervious surface coverage does not exceed 75% of the total lot, and provided the following stipulations are met. (a) All structures, additions, or expansions shall meet setback and other requirements of this chapter. (b) The lot shall be served by municipal sewer and water. (c) The lot shall provide for the collection and treatment of storm water in compliance with the City Storm Water Management Plan if determined that the site 10 improvements will result in increased runoff directly entering a public water. All development plans shall require review and approval by the City Engineer. (d) Measures for the treatment of storm water runoff and/or prevention of storm water from directly entering a public water include such appurtenances as sediment basins (debris basins, desilting basins, or silt traps), installation of debris guards and microsilt basins on storm sewer inlets, oil skimming devices, and the like. Subd. 5. Construction on Substandard Lots of Record. 1. Lots of record in the office of the County Recorder on or before October 29, 1985 that do not meet the requirements of subsection 1006.02, Subd. 3, may be allowed as building sites without variances from lot size requirements under the following provisions: a. The use is permitted in the zoning district; b. The lot was created compliant with official controls in effect at the time; c. Sewage treatment and setback requirements of this chapter are met; d. The lot has been in separate ownership from abutting lands on or before October 29, 1985; e. All other dimensional requirements of this section shall be complied with. However, in the event a property owner cannot comply with other dimensional requirements of this section, because of the limited size of the lot, that property owner shall be required to obtain a variance where necessary to prevent hardship; and f. If, in a group of two or more contiguous substandard lots under the same ownership, any individual lot does not meet the requirements of this subsection, the lot must not be considered as a separate parcel of land for the purposes of sale or development. The lot must be combined with the one or more contiguous lots so they equal one or more parcels of land, each meeting the requirements of this subsection as much as possible. Subd. 6. Subdivision of Single-Family Lots of Record Under Common Ownership. Riparian and non-riparian lots of record (platted prior to October 29, 1985) that are located in the Shoreland District and are under common ownership with an abutting parcel of property on or after July 20, 2002 (effective date of the ordinance from which this chapter was originally derived), may be further subdivided to create buildable lots provided the following standards are met: 1. All riparian lots must have a minimum of 75 feet of lot width at the front setback line; 2. All riparian (lakeshore) lots must contain at least 12,000 square feet of lot area above the ordinary high water mark of the public water; 11 3. All non-riparian lots must have a minimum of 50 feet of lot width at the front setback line; 4. All non-riparian lots must contain at least 10,000 square feet of lot area; 5. All lots must have an existing sewer and water stub to the property; and 6. Assessments for sewer and water shall be paid. SECTION 2. Chapter 10 (Zoning) of the Big Lake Municipal Code is hereby amended to repeal the adopted language and add the following language as §1004.03 (Shoreland ## Management Overlay District): § 1004.03 Shoreland Overlay District. Subd. 1. Statutory Authorization and Policy. 1. Statutory Authorization. A Shoreland Overlay District shall be continued pursuant to the authorization and policies contained in M.S. Chapter 103F, Minn. Rules parts 6120.2500 through 6120.3900, as they all may be amended from time to time, and the planning and zoning enabling legislation in M.S. Chapter 462, as it may be amended from time to time. 2. Policy. The uncontrolled use of shorelands of the city affects the public health, safety, and general welfare not only by contributing to pollution of public waters, but also by impairing the local tax base. Therefore, it is in the best interest of public health, safety, and welfare to provide for the wise subdivision, use, and development of shorelands of public waters. The legislature of the state has delegated responsibility to local governments of the state to regulate the subdivision, use, and development of the shorelands of public waters and thus preserve and enhance the quality of surface waters, conserve the economic and natural environmental values of shorelands, and provide for the wise use of waters and related land resources. This responsibility shall hereby be recognized by the city. Subd. 2. General Provisions. 1. Jurisdiction. The provisions of this subsection shall apply to the shorelands of the public water bodies as classified in this section. Pursuant to Minn. Rules parts 6120.2500 through 6120.3900, as they may be amended from time to time, no lake, pond, or flowage less than ten acres in size in municipalities or 25 acres in size in unincorporated areas needs to be regulated in a local government’s shoreland regulations. A body of water created by a private user where there was no previous shoreland may, at the discretion of the City Council, be exempt from this subsection. 2. Compliance. The use of any shoreland of public waters; the size and shape of lots; the use, size, type, and location of structures on lots; the installation and maintenance of water supply and waste treatment systems, the grading and filling of any shoreland area; 12 the cutting of shoreland vegetation; and the subdivision of land shall be in full compliance with the terms of this subsection and other applicable regulations of this chapter. 3. Definitions. Special definitions associated with this shoreland management section of the zoning ordinance are in subsection 1001.02 of this chapter. In case of conflict between these definitions, the most restrictive shall apply. Unless specifically defined, words or phrases used in this section shall be interpreted so as to give them the same meaning as they have in common usage and so as to give this section its most reasonable application. All distances, unless otherwise specified, shall be measured horizontally. Subd. 3. Shoreland Classification System and Land Use District Descriptions. 1. Shoreland Classification System. The public waters of the city have been classified below consistent with the criteria found in Minn. Rules part 6120.3300, as amended from time to time, and the Protected Waters Inventory Map for Sherburne County, Minnesota. a. Lakes. Table 16 ## Lake Type DNR ID # ## General Development Lakes ## Beaudry Lake 71-62 ## Big Lake 71-82 ## Keller Lake 71-83 ## Mitchell Lake 71-81 ## Natural Environment Lakes ## Beulah Pond 71-101 ## Preusse Lake 71-63 ## Thompson Lake 71-96 ## Un-named Wetland* 71-65 ## Un-named Wetland (McDowall Lake and Kerber Lake) 71-80 ## Wood Lake 71-98 ## Recrea�onal Development Lakes ## Blacks Lake 71-97 ## Note to Table: *Unnamed Basin 71-65 shall be subject to the standards in a Special Overlay District as designated by Sec�on 14 Subd. 14.3D of the Sherburne County Zoning Ordinance, which is adopted by reference. The purpose of the special overlay district is to allow uses and zoning standards normally allowed in a Recrea�onal Development (RD) classified lake while providing for special protec�ons to offset these uses and zoning standards to protect this Natural Environment classified lake. All permited and condi�onal uses allowed in lakes classified as RD shall be allowed on Unnamed Basin 71- 65. All zoning standards for lakes classified as RD shall apply. 13 b. Rivers. Table 17* ## River Type Kittle Code ## Agricultural Rivers ## Elk River M-065 ## Forested Rivers ## Snake River M-065-007 ## St. Francis River M-065-005 ## Note to Table: * The Mississippi River is regulated by the Mississippi Scenic and Recreational River District. All property within the Recreational River District shall be regulated under the Sherburne County Mississippi and Rum Scenic and Recreational River Ordinance. c. All public rivers and streams shown on the Public Waters Inventory Map for Sherburne County, a copy of which is adopted by reference, not given a classification in this chapter shall be considered “Tributary.” 2. Shoreland Overlay District. The shorelands of the city shall hereby be designated as shoreland overlay districts. The purpose of the shoreland overlay district shall be to provide for the wise utilization of shoreland areas in order to preserve the quality and natural character of these protected waters of the city. These districts are shown on the zoning map. a. Permitted or Principal Uses. All permitted uses allowed and regulated by the applicable zoning district underlying this Shoreland Overlay District as indicated on the official zoning map of the city. b. Conditional Uses. All conditional uses allowed and regulated by the applicable zoning district underlying this Shoreland Overlay District as indicated on the official zoning map of the city. c. Interim Uses. All interim uses allowed and regulated by the applicable zoning district underlying this Shoreland Overlay District as indicated on the official zoning map of the city. d. Administrative Uses. All administrative uses allowed and regulated by the applicable zoning district underlying this Shoreland Overlay District as indicated on the official zoning map of the city. e. Prohibited Uses. Any uses which are not permitted, interim, administrative, or conditional uses as regulated by the applicable zoning district underlying this Shoreland Overlay District as indicated on the official zoning map of the city shall be prohibited. Subd. 4. General Zoning Provisions. The following provisions are required within Shoreland Districts in addition to the specific provisions of each underlying zoning district. 14 Table 18 ## Lot Area (Sq. Ft.) Lot Width (Ft.) Max. ## Impervious ## Surface Max. ## Building Height (Ft.) ## Riparian ## Non- ## Riparian ## Riparian ## Non- ## Riparian ## Agricultural River ## Dwelling, Single- ## Family - - 150 150 25% 25 Dwelling, Two-Family - - 225 225 25% 25 Dwelling, Townhome - - 300 300 25% 25 ## Dwelling, Multiple- ## Family - - 375 375 25% 25 Business - - - - 75% 35 ## Forested River ## Dwelling, Single- ## Family - - 200 200 25% 25 Dwelling, Two-Family - - 300 300 25% 25 Dwelling, Townhome - - 400 400 25% 25 ## Dwelling, Multiple- ## Family - - 500 500 25% 25 Business - - - - 75% 35 Table 19 ## Lot Area (Sq. Ft.) Lot Width (Ft.) Max. ## Impervious ## Surface Max. ## Building Height (Ft.) ## Riparian ## Non- ## Riparian ## Riparian ## Non- ## Riparian ## General ## Development Lake ## Dwelling, Single- ## Family 15,000 10,000 75 75 25% 25 ## Dwelling, Two- ## Family 26,000 17,500 135 135 25% 25 ## Dwelling, ## Townhome 38,000 25,000 195 190 25% 25 ## Dwelling, Multiple- ## Family 49,000 32,500 255 245 25% 25 Business/Industrial - - - - 75% 35 ## Recreational ## Development Lake 15 Table 19 ## Lot Area (Sq. Ft.) Lot Width (Ft.) Max. ## Impervious ## Surface Max. ## Building Height (Ft.) ## Riparian ## Non- ## Riparian ## Riparian ## Non- ## Riparian ## Dwelling, Single- ## Family 20,000 15,000 75 75 25% 25 ## Dwelling, Two- ## Family 35,000 26,000 135 135 25% 25 ## Dwelling, ## Townhome 50,000 38,000 195 190 25% 25 ## Dwelling, Multiple- ## Family 65,000 49,000 255 245 25% 25 Business/Industrial - - - - 75% 35 ## Natural ## Environment Lake ## Dwelling, Single- ## Family 40,000 20,000 125 125 25% 25 ## Dwelling, Two- ## Family 70,000 35,000 225 220 25% 25 ## Dwelling, ## Townhome 100,000 52,000 325 315 25% 25 ## Dwelling, Multiple- ## Family 130,000 65,000 435 410 25% 25 Business/Industrial - - - - 75% 35 ## R-5 District (All Lake ## Classifications) ## Dwelling, Single- ## Family 12,000 10,000 75 50 25% 35 or 2.5 stories ## Dwelling, Two- ## Family - 17,500 - 100 (base) 24 (unit) 25% 35 or 2.5 stories ## Dwelling, ## Townhome - 20,000 - 100 (base) 24 (unit) 25% 35 or 2.5 stories Table 20 ## Structure Setback from OHWL (Ft.) ## SSTS ## Setback from OHWL (Ft.) Top of ## Bluff (Ft.) ## Unplatted ## Cemetery (Ft.) ## ROW Line of ## Highway (Ft.) ## ROW Line of Local Roads (Ft.) No Sewer Sewer - - - - - ## Agricultural ## River 100 50 75 30 50 50 20 16 Table 20 ## Structure Setback from OHWL (Ft.) ## SSTS ## Setback from OHWL (Ft.) Top of ## Bluff (Ft.) ## Unplatted ## Cemetery (Ft.) ## ROW Line of ## Highway (Ft.) ## ROW Line of Local Roads (Ft.) ## Forested ## River 150 150 100 30 50 50 20 ## General ## Development ## Lake 75 50 50 30 50 50 20 ## Recreational ## Development ## Lake 100 75 75 30 50 50 20 ## Natural ## Environment ## Lake 150 150 150 30 50 50 20 1. Standards for residential uses, except those in the R-5 Residential Redevelopment Zoning District, which shall comply with the standards in Subd. 4.2 below. a. Impervious Surface Coverage. For uses with a maximum impervious surface of 25% as identified in Tables 18 and 19, the impervious surface may be increased as stated below. i. Paver stone driveways, sidewalks, and patios that receive all required permits and are properly installed with a sand base and sufficient spacing to allow for drainage shall be calculated using 50% of the area for the purposes of calculating the overall impervious surface coverage. ii. The maximum impervious surface coverage may be increased to 35% of the total lot area by a conditional use permit as set forth in and regulated by subsection 1002.08 and the following criteria: (a) All structures, additions, or expansions shall meet setback and other requirements of this chapter; (b) The lot shall be served by municipal sewer and water; (c) The lot shall provide for the collection and treatment of storm water in compliance with the City Storm Water Management Plan if it is determined by the City that the site improvements will result in increased runoff directly entering a public water. All development plans shall require review and approval by the City Engineer; (d) Measures must be taken for the treatment of storm water runoff and/or prevention of storm water from directly entering a public water and must be approved by the City Engineer. The measures may include, but not be limited to, the following: (i) Appurtenances as sedimentation basins, debris basins, desilting basins, or silt traps; 17 (ii) Installation of debris guards and microsilt basins on storm sewer inlets; (iii) Use where practical, oil skimming devices, or sump catch basins; (iv) Direct drainage away from the lake and into pervious, grassed, yards through site grading, use of gutters, and downspouts; (v) Sidewalks are constructed with partially pervious raised materials such as decking which has natural or other pervious material beneath or between the planking; (vi) Grading and construction techniques are used which encourage rapid infiltration, e.g., sand and gravel, under impervious materials with adjacent infiltration swales graded to lead into them; (vii) Berms, water bars, or terraces are installed which temporarily detain water before dispersing it into pervious area; and (viii) Installation of a minimum 15-foot wide buffer from the OHWL. This buffer would be treated similar to a wetland buffer where native grasses and the like would be required, and mowing and dumping would not be permitted; (e) All structures and impervious surfaces shall be located on slopes less than 12%. The physical alteration of slopes shall not be permitted for the purpose of overcoming this limitation; (f) Site developments shall be designed, implemented, and maintained using the most applicable combination of comprehensive practices that prevent flooding, pollutant, erosion, and sedimentation problems consistent with Protecting Water Quality in Urban Areas, Best Management Practices for Minnesota, State Pollution Control Agency, October 1989, or as amended, which is incorporated by reference, available at the State Law Library and not subject to frequent change; and (g) The city may impose additional conditions if determined necessary to protect the public health, safety, and welfare. 2. R-5 Residential Redevelopment Zoning District Standards. a. Purpose. The following provisions regulate development on R-5 properties in the Shoreland District. These are in addition to the specific provisions of the underlying zoning district. b. Impervious Surface Coverage. For residential uses in the R-5 Residential Redevelopment District, the impervious surface may be increased as stated below. i. Paver stone driveways, sidewalks, and patios that receive all required permits and are properly installed with a sand base and sufficient spacing to allow for drainage shall be calculated using 50% of the area for the purposes of calculating the overall impervious surface coverage. 18 ii. The maximum impervious surface coverage may be increased up to 50% of the total lot area by a conditional use permit as set forth in and regulated by subsection 1002.08 and the following criteria: (a) All structures, additions, or expansions shall meet setback and other requirements of this chapter; (b) The lot shall be served by municipal sewer and water; (c) The lot shall provide for the collection and treatment of storm water in compliance with the City Storm Water Management Plan if it is determined by the City that the site improvements will result in increased runoff directly entering a public water. All development plans shall require review and approval by the City Engineer; and (d) Measures must be taken for the treatment of storm water runoff and/or prevention of storm water from directly entering a public water and must be approved by the City Engineer. The measures may include, but not be limited to, the following: (i) Appurtenances as sedimentation basins, debris basins, desilting basins, or silt traps; (ii) Installation of debris guards and microsilt basins on storm sewer inlets; (iii) Use of, where practical, oil skimming devices or sump catch basins; (iv) Direct drainage away from the lake and into pervious, grassed yards through site grading, use of gutters, and downspouts; (v) Sidewalks that are constructed with partially pervious raised materials such as decking which has natural or other pervious material beneath or between the planking; (vi) Grading and construction techniques which encourage rapid infiltration, e.g., sand and gravel, under impervious materials with adjacent infiltration swales graded to lead into them; (vii) Berms, water bars, or terraces which temporarily detain water before dispersing it into pervious area; and (viii) Installation of a minimum 15-foot wide buffer from the OHWL. This buffer would be treated similar to a wetland buffer where native grasses and the like would be required and mowing and dumping would not be permitted. (e) All structures and impervious surfaces shall be located on slopes less than 12%. The physical alteration of slopes shall not be permitted for the purpose of overcoming this limitation. (f) Site developments shall be designed, implemented, and maintained using the most applicable combination of comprehensive practices that prevent flooding, pollutant, erosion, and sedimentation problems consistent with Protecting Water Quality in Urban Areas, Best Management Practices for Minnesota, State Pollution Control Agency, October 19 1989, or as amended, which is incorporated by reference, available at the State Law Library and not subject to frequent change. (g) The city may impose additional conditions if determined necessary to protect the public health, safety, and welfare. c. Two-Family/Townhome and Other Uses Lot Standards. Two-family and townhomes shall not be located on riparian lots. d. Subdivision of Single-Family Lots of Record Under Common Ownership. Riparian and non-riparian lots of record (platted prior to October 29, 1985) that are located in the Shoreland District and are under common ownership with an abutting parcel of property on or after July 20, 2002 (effective date of the ordinance from which this chapter was originally derived), may be further subdivided to create buildable lots provided the following standards are met: i. All lots must meet the minimum requirements for lot width and area. ii. All newly created lots must have an existing sewer and water stub to the property; and iii. Assessments for sewer and water shall be paid. 3. Agriculture Use Standards. a. The shore impact zone for parcels with permitted agricultural land uses is equal to a line parallel to and 50 feet from the ordinary high water level. b. General cultivation farming, grazing, nurseries, horticulture, truck farming, sod farming, and wild crop harvesting if permitted in the underlying zoning district, and provided steep slopes and shore and bluff impact zones are maintained in permanent vegetation or operated under an approved conservation plan (Resource Management System) consistent with the field office technical guides of the local soil and water conservation districts or the United States Soil Conservation Service, as provided by a qualified individual or agency. d. New animal feedlots are not allowed in shoreland. Modifications or expansions to existing feedlots or resumption of old feedlots are conditional uses and must meet the standards established in subsection 1002.08 and following criteria: i. Feedlots must be designed consistent with Minn. Rules Chapter 7020; ii. Feedlots must not further encroach into the existing ordinary high water level setback or the bluff impact zone and must not expand to a capacity of 1,000 animal units or more; and, iii. Old feedlots not currently in operation may resume operation consistent with M.S. § 116.0711. 4. Commercial, Industrial, Public, and Semi-Public Use Standards. 20 a. Water-dependent commercial, industrial, public, or semi-public uses with similar needs to have access to and use of public waters may be located on parcels or lots with frontage on public waters. Those uses with water-dependent needs must meet the following standards. i. In addition to meeting impervious coverage limits, setbacks, and other zoning standards in this chapter, the use must be designed to incorporate topographic and vegetative screening of parking areas and structures. ii. Uses that require short-term watercraft mooring for patrons must centralize these facilities and design them to avoid obstructions of navigation and to be the minimum size necessary to meet the need. iii. Uses that depend on patrons arriving by watercraft may use signs and lighting, provided that: (a) Signs placed in or on public waters must only convey directional information or safety messages and may only be placed by a public authority or under a permit issued by the county sheriff; and (b) Signs placed within the shore impact zone are no higher than ten feet above the ground, and no greater than 32 square feet in size; and if illuminated by artificial lights, the lights must be shielded or directed to prevent illumination across public waters; and (c) Other outside lighting may be located within the shore impact zone or over public waters if it is used primarily to illuminate potential safety hazards and is shielded or otherwise directed to prevent direct illumination out across public waters. This does not preclude use of navigational lights. b. Commercial, industrial, public, and semi-public uses that are not water- dependent must be located on lots or parcels without public waters frontage, or, if located on lots or parcels with public waters frontage, must either be: i. Set back double the normal ordinary high water level setback; or ii. Substantially screened from view from the water by vegetation or topography, assuming summer, leaf on conditions. ## 5. General Performance Standards for All Districts a. Significant Historic Sites. No structure shall be placed on a significant historic site in a manner that affects the value of the site unless adequate information about the site has been removed and documented in a public repository. b. Steep Slopes. The Zoning Administrator or designee must evaluate possible soil erosion impacts and development visibility from public waters before issuing a permit for construction of sewage treatment systems, roads, driveways, structures, or other improvements on steep slopes. When determined necessary, conditions must be attached to issued permits to prevent erosion and to preserve existing vegetation screening of 21 structures, vehicles, and other facilities as viewed from the surface of public water, assuming summer, leaf on vegetation. ## c. Bluff Impact Zones (See Figure 1). Structures, accessory facilities, and water-oriented accessory structures, except stairways, lifts, and landings, must not be placed within bluff impact zones. d. Shore Impact Zones (See Figure 2). Structures and accessory facilities, except docks, must not be placed within shore impact zones. ## e. Vegetation Alterations. Vegetation alteration necessary for forest management uses and agricultural uses and the construction of structures, sewage treatment systems, roads, and parking areas regulated by this chapter shall be exempt from the vegetation alteration standards that follow. i. Intensive vegetation clearing within the shore and bluff impact zones and on steep slopes is not allowed. Intensive vegetation clearing for forest land conversion to another use outside of these areas shall be allowable as a conditional use if an erosion control and sedimentation plan is developed and approved by the Soil and Water Conservation District in which the property is located. ii. In shore and bluff impact zones and on steep slopes, limited clearing of trees and shrubs and cutting, pruning, and trimming of trees shall be allowed to provide a view to the water from the principal dwelling site and to accommodate the placement of stairways, lifts, and landings, picnic areas, access paths, livestock watering areas, beach and watercraft access areas, and permitted water-oriented accessory structures or facilities, provided that: (a) The screening of structures, vehicles, or other facilities as viewed from the water, assuming summer, leaf on conditions are not substantially reduced; (b) Along rivers, existing shading of water surfaces is preserved; and iii. The above provisions are not applicable to the removal of trees, limbs, or branches that are dead, diseased, or pose safety hazards. f. Placement and Design of Roads, Driveways, and Parking Areas. i. Public and private roads and parking areas must be designed to take advantage of natural vegetation and topography to achieve maximum screening from view from public waters. Documentation must be provided by a qualified individual that all roads and ## Figure 2 - Shore Impact Zone Illustration (source: MnDNR) ## Figure 1 - Bluff Impact Zone Illustration (source: MnDNR) 22 parking areas shall be designed and constructed to minimize and control erosion to public waters consistent with the field office technical guides of the local soil and water conservation district, or other applicable technical materials. ii. Roads, driveways, and parking areas must meet structure setbacks for Shoreland Districts and must not be placed within bluff and shore impact zones, when other reasonable and feasible placement alternatives exist. If no alternatives exist, they may be placed within these areas, and must be designed to minimize adverse impacts. iii. Public and private watercraft access ramps, approach roads, and access related parking areas may be placed within shore impact zones, provided the vegetative screening and erosion control conditions of this subsection are met. For private facilities, the grading and filling provisions of subsection 1005.05 shall be complied with. Private watercraft access ramps shall not be permitted on any lake where a public watercraft access ramp is already available. g. Stairways, Lifts, and Landings. Stairways and lifts are the preferred alternative to major topographic alterations for achieving access up and down bluffs and steep slopes to shore areas. Stairways, lifts, and landings must meet the following design requirements: i. Stairways and lifts must not exceed four feet in width on residential lots. Wider stairways may be used for commercial properties, public recreational uses, and planned unit developments; ii. Landings for stairways and lifts on residential lots must not exceed 32 square feet in area. Landings larger than 32 square feet may be used for commercial properties, public-space recreational uses, and planned unit developments; iii. Canopies or roofs are not allowed on stairways, lifts, or landings; iv. Stairways, lifts, and landings may be either constructed above the ground on posts or pilings, or placed into the ground, provided they are designed and built in a manner that ensures control of soil erosion; v. Stairways, lifts, and landings must be located in the most visually inconspicuous portions of lots, as viewed from the surface of the public water assuming summer, leaf-on conditions, whenever practical; and vi. Facilities such as ramps, lifts, or mobility paths for physically disabled persons are also allowed for achieving access to shore areas, if they are consistent with the dimensional and performance standards in items i through vii of this subsection and the requirements of Minn. Rules Chapter 1341. h. Water-oriented Accessory Structures or Facilities. Each residential lot may have one water-oriented accessory structure or facility if it complies with the dimensional and architectural standards established in subsection 1005.01 and the following provisions: i. The setback of the structure or facility from the ordinary high water level must be at least ten feet 23 ii. The structure or facility must not exceed ten feet in height, exclusive of safety rails, and cannot occupy an area greater than 250 square feet. iii. The structure is not a boathouse or boat storage structure as defined under M.S. ## § 103G.245 iv. The structure or facility must be treated to reduce visibility as viewed from public waters and adjacent shorelands by vegetation, topography, increased setbacks or color, assuming summer, leaf-on conditions; v. The structure or facility must not be designed or used for human habitation and must not contain water supply or sewage treatment facilities; vi. As an alternative for general development and recreational development waterbodies, water-oriented accessory structures used solely for storage of watercraft and boating-related equipment may occupy an area up to 400 square feet or the maximum accessory structure size permitted on the property, which ever is less, provided the maximum width of the structure is 20 feet as measured parallel to the shoreline; and vii. Water-oriented accessory structures may have the lowest floor placed lower than the allowed lowest floor elevation per subsection 1004.02 if the structure is designed to accommodate internal flooding, constructed of flood-resistant materials to the elevation, electrical and mechanical equipment is placed above the elevation and, if long duration flooding is anticipated, the structure is built to withstand ice action and wind-driven waves and debris. i. Setback Averaging (see Figure 3) from the OWHL. Where principal structures exist on the adjoining lots on both sides of a proposed building site, structure setbacks may be altered without a variance to conform to the adjoining principal structure setbacks from the OHWL, provided the proposed structure is not located in a shore impact zone or in a bluff impact zone. ## Subd. 5. Controlled Access Lots. Lots intended as controlled accesses to public waters or as recreation areas for use by owner of non-riparian lots within subdivisions are permissible and must meet or exceed the following standards. 1. Controlled access lots must meet the width and size requirements for residential lots within Shoreland Districts and be suitable for the intended uses of controlled access lots as provided in subdivision 4. 2. If docking, mooring, or over water storage of more than six watercraft is to be allowed at a controlled access lot, then the width of the lot (keeping the same lot depth) must be increased by the percentage of the requirements for riparian residential lots for each watercraft beyond six, consistent with the following table. ## Figure 3 - Setback Averaging Illustration (source: MnDNR) 24 Tab l e 21 Ratio of Lake Size to Shore Length (acres/miles) Required Increase in Frontage Less than 100 25% 100 - 200 20% 201 - 300 15% 301 - 400 10% Greater than 400 5% 3. The lot must be jointly owned by all purchasers of lots in the subdivision or by all purchasers of nonriparian lots in the subdivision who are provided riparian access rights on the access lot. 4. Covenants or other equally effective legal instruments must be developed that: a. Specify which lot owners have authority to use the access lot; b. Identify what activities are allowed. The activities may include watercraft launching, loading, storage, beaching, mooring, docking, swimming, sunbathing, or picnicking; c. Limit the total number of vehicles allowed to be parked and the total number of watercraft allowed to be continuously moored, docked, or stored over water; d. Require centralization of all common facilities and activities in the most suitable locations on the lot to minimize topographic and vegetation alterations; and e. Require all parking areas, storage buildings, and other facilities to be screened by vegetation or topography as much as practical from view from the public water, assuming summer, leaf-on conditions. Subd. 6. Storm Water Management. In addition to the provisions of subsection 1005.05 and other applicable provisions of this chapter, the following standards shall apply. 1. When possible, existing natural drainage ways, wetlands, and vegetated soil surfaces must be used to convey, store, filter, and retain storm water runoff before discharge to public waters. a. New constructed stormwater outfalls to public waters must be consistent with Minn. Rules, part 6115.0231. 2. Development must be planned and conducted in a manner that shall minimize the extent of disturbed areas, runoff velocities, erosion potential, and reduce and delay runoff volumes. Disturbed areas must be stabilized and protected as soon as possible, and facilities or methods used to retain sediment on the site. 25 3. When development density, topographic features, and soil and vegetation conditions are not sufficient to adequately handle storm water runoff using natural features and vegetation, various types of constructed facilities such as diversions, settling basins, skimming devices, dikes, waterways, and ponds may be used. Preference must be given to designs using surface drainage, vegetation, and infiltration rather than buried pipes and human-made materials and facilities. 4. For newly created lots and lots of record developed after May 25, 2016, a buffer strip averaging 50 feet, but no less than 30 feet, shall be provided and maintained abutting all shoreland. The City strongly encourages the use of a buffer on all lots in the city. 5. Buffer strips shall apply to all parcels of land, whether or not the shoreland is on the same parcel as a proposed development. a. Any existing drain tile shall be modified as part of the project to eliminate impact to the buffer strip. b. New or enhanced buffer strips shall be maintained by the applicant for one-year after completion of the project or acceptance by the City Engineer, whichever is later. 6. Buffer strip vegetation shall be established and maintained in accordance with the requirements found in subsection 1004.04. During the first two years, any buffer vegetation that does not survive must be replanted. After two years, if the condition of the buffer area changes through natural processes not caused by the property owner, the owner shall not be required to re-establish the buffer area to meet the standards contained in subsection 1004.04. Buffer strips shall be identified within each lot by permanent monuments approved by the city. Subd. 7. Water Supply and Sewage Treatment. 1. Water Supply. Any public or private supply of water for domestic purposes must meet or exceed standards for water quality of the State Department of Health and the State Pollution Control Agency. 2. Sewage Treatment. Any premises used for human occupancy must be provided with an adequate method of sewage treatment as follows. a. Publicly owned sewer systems must be used where available. b. All private sewage treatment systems must meet or exceed the State Pollution Control Agency’s standard for individual sewage treatment systems in compliance with Minn. Rules Chapter 7080 – 7081. c. All proposed sites for individual sewage treatment systems shall be evaluated in accordance with the criteria listed below. If the determination of a site’s suitability cannot be made with publicly available existing information, it shall then be the responsibility of the applicant to provide sufficient soil borings and percolation tests from on site field investigations. The evaluation criteria is as follows: i. Depth to the highest known or calculated ground water table or bedrock; 26 ii. Soil conditions, properties, and permeability; iii. Slope; and iv. The existence of lowlands, local surface depressions, and rock outcrops. Subd. 8. Shoreland Management PUD Requirements. 1. Applicability. Planned unit developments (PUDs) are allowed for new projects on undeveloped land, redevelopment of previously built sites, or conversion of existing buildings and lands. The zoning districts in which they are allowable use are identified in subsections 1003.06 through 1003.17 of this chapter and the official city zoning map. 2. Processing. Planned unit developments within a Shoreland District shall be processed in accordance with subsection 1003.18. 3. Submittal Requirements. Submittal requirements for planned unit development applications in Shoreland Districts shall be in accordance with subsection 1003.18 and shall include the following additional materials: a. A property owner’s association agreement (for residential PUD’s with commonly owned open space parcels) with mandatory membership, and consistent with this chapter. b. Deed restrictions, covenants, permanent easements or other instruments that: i. address future vegetative and topographic alterations, construction of additional buildings, beaching of watercraft, and construction of commercial buildings in residential PUDs, and ii. ensure the long-term preservation and maintenance of open space in accordance with the criteria and analysis specified in this chapter. 4. Site Suitable Area Evaluation. In all residential zoning districts, proposed new or expansions to existing residential planned unit developments shall be evaluated using the following procedures and standards to determine the suitable area for the dwelling unit/dwelling site density evaluation. The shoreland lot area and size requirements specified in the underlying zoning district shall be utilized to determine density within each shoreland tier using the following steps: a. Identify density analysis tiers. Divide the project parcel into tiers by locating one or more lines approximately parallel to a line that identifies the ordinary high water level at the following intervals, proceeding landward: Table 22 ## Shoreland Tier Dimensions ## General Development Lakes - First Tier 200 feet ## General Development Lakes - Second and Addi�onal Tiers 200 feet ## Natural Environment Lakes 320 feet 27 Table 22 ## Shoreland Tier Dimensions ## Recrea�onal Development Lakes 267 feet All Rivers 300 feet b. Calculate suitable area for development. Calculate the suitable area for development within each tier by excluding from the tier area all wetlands, bluffs, or land below the ordinary high water level of public waters. c. Determine base density. This suitable area and the proposed project area are then subjected to the residential planned unit development density evaluation steps to arrive at an allowable number of dwelling units or sites. i. Planned Unit Development Density Evaluation. For all residential zoning districts, the procedures for determining the “base” density of a residential planned unit development and density increase multipliers are as follows: Allowable densities may be transferred from any tier to any other tier further from the waterbody, but must not be transferred to any other tier closer. ii. Planned Unit Development Base Density Evaluation. The suitable area within each tier is divided by the single residential lot size standard for lakes or rivers. Proposed locations and numbers of dwelling units or sites for the planned unit developments are then compared with the tier, density, and suitability analyses herein and the maintenance and design criteria below. d. Density Increases. Increases to the dwelling unit or dwelling site base densities previously determined are allowable if the dimensional standards identified in each underlying zoning district (Shoreland lot size, area, and setback provisions) are met or exceeded and the design criteria are satisfied. The allowable density increases in Table 23 below will only be allowed if either of the standards below are met. i. structure setbacks from the ordinary high water level are increased to at least 50% greater than the minimum setback ii. the impact on the waterbody is reduced an equivalent amount through vegetative management, topography, or additional means acceptable to the city and the setback is at least 25% greater than the minimum setback from the ordinary high water level Tab l e 23 ## Density Evaluation Tiers Maximum Density Increase Within ## Each Tier First 50% Second 100% 28 Tab l e 23 ## Density Evaluation Tiers Maximum Density Increase Within ## Each Tier Third 200% Fourth 200% Fi�h 200% 5. Design Criteria. a. General Design Standards. For all zoning districts, centralization and design of facilities and structures must be done according to the following standards. i. Dwelling units or sites shall be clustered into one or more groups and located on suitable areas of the development. They shall be designed and located to meet or exceed the following dimensional standards for the relevant shoreland classification: setback from the ordinary high water level, elevation above the surface water features, and maximum height. Setbacks from the ordinary high water level shall be increased in accordance with Subd. 8.4.d above for developments with density increases. ii. Shore recreation facilities, including, but not limited to, swimming areas, docks, and watercraft mooring areas and launching ramps, shall be subject to the following standards: (a) Be centralized and located in areas suitable for them. Evaluation of suitability shall include consideration of land slope, water depth, vegetation, soils, depth to ground water and bedrock, or other relevant factors. (b) The number of spaces provided for continuous beaching, mooring, or docking of watercraft shall not exceed one for each allowable dwelling unit or site in the first tier (notwithstanding existing mooring sites in an existing commercially used harbor). (c) Launching ramp facilities, including a small dock for loading and unloading equipment, may be provided for use by occupants of dwelling units or sites located in other tiers. iii. Structures, parking areas, and other facilities shall be treated to reduce visibility as viewed from public waters and adjacent shorelands by vegetation, topography, increased setbacks, or color, assuming summer, leaf on conditions. Vegetative or topographic screening shall be preserved, if existing, or may be required to be provided. iv. Accessory structures and facilities, except water-oriented accessory structures, shall meet the required principal structure setback and shall be centralized. v. Water-oriented accessory structures and facilities may be allowed if they meet or exceed design standards contained in subsection 4.8 of this section and are centralized. 29 b. Open Space Requirements. Planned unit developments, in all districts, shall contain open space meeting all the following criteria: i. At least 50% of the total project area shall be preserved as open space. Open space must include: (a) Areas with physical characteristics unsuitable for development in their natural state; (b) Areas containing significant historic sites or unplatted cemeteries; and (c) The following portions of the shore impact zone, based on normal structure setbacks, shall be preserved as open space in its natural or existing state: (i) 50% for existing developments (ii) 70% for new developments. ii. Open space may include: (a) outdoor recreational facilities for use by owners of dwelling units or sites, (b) non-public water wetlands, and subsurface sewage treatment systems if the use of the space is restricted to avoid adverse impacts on the systems. iii. Open Space may not include: (a) Dwelling sites or lots (except commonly owned lots or outlots, in accordance with the standards of this subsection), (b) road rights-of-way, or land covered by road surfaces, parking areas, or structures, except water-oriented accessory structures or facilities, (c) land below the ordinary high water level of public waters, and (d) commercial facilities or uses. c. Open Space Maintenance and Administration Requirements. i. Deed restrictions, covenants, permanent easements, public dedication and acceptance, or other equally effective and permanent means shall be developed prior to final approval of the planned unit development to ensure long-term preservation and maintenance of open space and the continued existence and functioning of the development. The instruments shall prohibit: (a) Commercial uses (for residential planned unit development); (b) Vegetation and topographic alterations other than routine maintenance; (c) Construction of additional buildings or storage of vehicles and other materials; and (d) Uncontrolled beaching of watercraft. 30 ii. Unless an equally effective alternative community framework is established, when applicable, all planned unit developments shall use an owners’ association with the following features: (a) Membership shall be mandatory for each dwelling unit or site purchaser and any successive purchasers. (b) Each member shall pay a pro rata share of the association’s expenses, and unpaid assessments can become liens on units or sites. (c) Assessments shall be adjustable to accommodate changing conditions. (d) The association shall be responsible for insurance, taxes, and maintenance of all commonly owned property and facilities. d. Erosion Control and Storm Water Management. Erosion control and storm water management plans shall be developed, and the planned unit development shall: i. Be designed, and the construction managed, to minimize the likelihood of serious erosion occurring either during or after construction. This shall be accomplished by limiting the amount and length of time of bare ground exposure. Temporary ground covers, sediment entrapment facilities, vegetated buffer strips, or other appropriate techniques shall be used to minimize erosion impacts on surface water features. Erosion control plans approved by a Soil and Water Conservation District may be required if project size and site physical characteristics warrant; and ii. Be designed and constructed to effectively manage reasonably expected quantities and qualities of storm water runoff. In all zoning districts, impervious surface coverage within any tier shall not exceed 25% of the tier area. 6. Conversions. For all residential districts, existing land uses may be converted to planned unit developments consistent with the provisions of this chapter and provided the following standards are met. a. Proposed conversions shall be initially evaluated using the same procedures for residential planned unit developments involving all new construction. Inconsistencies between existing features of the development and these standards shall be identified. b. Deficiencies involving water supply and sewage treatment, structure color, impervious coverage, open space, and shore recreation facilities shall be corrected as part of the conversion or as specified in the approval of the PUD. c. Shore and bluff impact zone deficiencies shall be evaluated and reasonable improvements made as part of the conversion. These improvements must include, where applicable, the following: i. Removal of extraneous building, docks, or other facilities that no longer need to be located in shore or bluff impact zones; 31 ii. Remedial measures to correct erosion sites and improve vegetative cover and screening of buildings and other facilities as viewed from the water; iii. If existing dwelling units are located in shore or bluff impact zones, conditions are attached to approvals of conversions that preclude exterior expansions in any dimension or substantial alterations. The conditions shall also provide for future relocation of dwelling units, where feasible, to other locations, meeting all setback and elevation requirements when they are rebuilt or replaced; and iv. Existing dwelling unit or dwelling site densities that exceed standards in Subd. 8.4 above may be allowed to continue but shall not be allowed to be increased, either at the time of conversion or in the future. Efforts shall be made during the conversion to limit impacts of high densities by requiring seasonal use, improving vegetative screening, centralizing shore recreation facilities, or other means. 7. Neighborhood Design Requirements. The purpose of this subsection is to set forth design standards for residential PUD development to implement the housing, neighborhood, environmental and greenway goals, and policies of the City Comprehensive Plan. Residential developments shall be designed in patterns which incorporate the following elements. a. Neighborhood Amenities. All new residential developments must incorporate the following neighborhood amenities into the project design, subject to review and approval of the City Council. i. General. Natural habitat, neighborhood recreation, greenway, and/or pedestrian corridor open space, conforming to the type of use, location criteria, and deed restrictions of that classification. (a) The City Council, at its discretion, may allow a density increase for dedication of additional open space areas designated for natural habitat, neighborhood recreation, and/or pedestrian corridors above the required dedication defined by the subdivision ordinance. (b) The amenities shall not be considered as park dedication required by the city subdivision ordinance, unless specifically approved by the City Council. (c) All amenity areas designated as open space shall be platted as outlots and held as open space in perpetuity. (d) The development shall be designed to preserve the maximum quantity of natural habitat open spaces in a contiguous, connected configuration. Natural habitat open space may include, but are not limited to, fields, pastures, wetlands, slopes, bluffs, dense woods, lakes, ponds, streams, shorelands, and other environmentally sensitive areas or desirable view sheds. (e) The development shall be designed to provide view sheds of natural features for the enjoyment of the neighborhood. 32 ii. Pedestrian Corridors. The development shall be designed to locate pedestrian corridors in strategic places such that larger open space outlots and designated places of destination both on the development tract and adjacent tracts are connected with one another. Pedestrian corridors may include, but are not limited to, established regional trails, local pathways, paved walkways, sidewalks, and shorelines. Pedestrian corridors shall be a minimum of 30 feet in width. iii. Neighborhood Recreation. The development shall be designed to locate neighborhood recreation open spaces such that they are an integral part of the neighborhood of surrounding home sites, at an elevation appropriate to their intended recreational use, defined by coherent boundaries, and accessible to all neighborhood residents. Neighborhood recreation open spaces may include, but are not limited to, greens, commons, playgrounds, ball fields, gardens, or other recreational areas. iv. Accessibility. Open spaces shall be accessible to pedestrians at not less than 1,200 foot intervals along public streets. Where necessary, pedestrian access corridors between private lots shall be at least 30 feet in width. v. Deed Restrictions. Each open space outlot shall conform to the deed restrictions associated with its open space classification. (a) Natural habitat open spaces shall be considered conservation easements and are for the responsible use and enjoyment of adults and children. Construction in these areas shall be limited to trails (paved or unpaved), open-air shelters, bridges, benches, birdhouses, and wood fencing. (b) Neighborhood recreation open spaces shall be used for active or passive recreational purposes, including gardening. Construction in these areas shall be limited walkways, open air shelters, bird houses, bridges, garden storage sheds no larger than 120 square feet, wood fencing, landscape planting, play equipment, outdoor furniture, and facilities for active recreation. (c) Pedestrian corridors shall be used for pedestrian and bicycle travel. Motorized vehicles shall be prohibited. Construction in these areas shall be limited to gravel or paved pathways, wood fencing, and landscape planting. (d) Habitable structures shall not be permitted in any open space outlot. vi. Ownership and Management. Each designated open space outlot shall be owned and managed as set forth below, subject to City Council approval. (a) Open space may be owned in common by the property owners of the subdivision. In the case where at least one outlot of open space is held in common ownership, a homeowner association shall be established for that subdivision and membership in the association by all property owners in the subdivision shall be mandatory. Management shall be the responsibility of that subdivision’s homeowner association. 33 (b) Open space may be deeded to an established land trust. Management shall be the responsibility of the land trust. Maintenance may be performed by the neighborhood homeowner association, through written agreement between the association and the land trust. (c) Open space may be deeded to the city. The form and content of the deed or other instrument must be approved by the city prior to the execution and delivery thereof. Management shall be the responsibility of the city. (d) Open space may be protected by establishing conservation restrictions in perpetuity in favor of the city as provided in M.S. § 84.64 to 84.65, as they may be amended from time to time. Unless the document establishing the restrictions specifically provides to the contrary, the city shall have no responsibility for the maintenance or management of the area subject to the restrictions. The form and content of the deed or other instrument establishing the restrictions must be approved by the city prior to the execution and delivery thereof. Notwithstanding any provision of this chapter to the contrary, the city may, in cases where conservation restrictions are utilized to meet open space dedication requirements of this chapter, waive the requirement that the area subject to the restrictions be platted as a separate outlot. b. Neighborhood Configuration. The standards identified herein are intended to result in neighborhoods that offer a variety of lot sizes, configurations, and amenities. Review and approval of standard subdivisions and planned unit developments by the City Council shall be based upon an evaluation that the proposed development plan provides a cohesive neighborhood(s) in a site design appropriate to the location of common open spaces consistent with the following provisions. i. To establish a cohesive neighborhood unit, residential lots and units should be located in neighborhood clusters to accomplish efficiency of land utilization while adhering to the underlying density and open space requirements of the Zoning District. The objective is to design the project in a manner that minimizes the visual impact of the development on the landscape to the greatest extent reasonably possible. ii. The neighborhood cluster should be oriented toward an identifiable feature which all residential units share in common. Neighborhood identity may be established by one or more of the following features. (a) View Shed. The lots of a neighborhood may be arranged such that a majority of the principal structures will take visual advantage of a field, wetland, woods, lake, stream, or other open space which could be described as a view shed. (b) Physical Amenity. The lots of a neighborhood may be arranged such that a majority of the principal structures will face a green, playground, ball field, rock out cropping, stand of trees, waterbodies, place of worship, school, or other physical feature unique to that particular neighborhood. 34 (c) Streetscape. The lots may be arranged such that the principal structures will face a street enhanced with landscaping, street trees, boulevards, medians, or other landscaping techniques appropriate to the city’s street design standards. Subd. 9. Non-Conformities. 1. Non-conformities are subject to the applicable provisions of subsection 1005.11, except the following standards shall also apply to non-conforming lots of record in all residential districts. a. A nonconforming single lot of record in the office of the County Recorder on the date of enactment of local shoreland controls that do not meet the requirements of this subsection may be allowed as a building site without variances from lot size requirements under the following provisions: i. all structure and septic system setback distance requirements established in this subsection and the underlying zoning district can be met. Expansions to existing non- conforming structures may be permitted provided the non-conformity is not increased; ii. a Type 1 sewage treatment system consistent with Minn. Rules Chapter 7080, can be installed or the lot is connected to a public sewer; and iii. the impervious surface coverage does not exceed 25% of the lot, except as otherwise provided in this Chapter. b. In a group of two or more contiguous lots of record under a common ownership, an individual lot must be considered as a separate parcel of land for the purpose of sale or development, if it meets the following requirements: i. the lot must be at least 66% of the dimensional standard for lot width and lot size for the shoreland classification consistent with this Chapter. ii. the lot must be connected to a public sewer, if available, or must be suitable for the installation of a Type 1 sewage treatment system consistent with Minn. Rules, chapter 7080, and local government controls; iii. the impervious surface coverage does not exceed 25% of the lot, except as otherwise provided in this Chapter. iv. development of the lot must be consistent with an adopted comprehensive plan. c. A lot subject to paragraph (b) not meeting the requirements of paragraph (b) must be combined with the one or more contiguous lots so they equal one or more conforming lots as much as possible. d. Notwithstanding paragraph (b), contiguous nonconforming lots of record in shoreland areas under a common ownership must be able to be sold or purchased individually if each lot contained a habitable residential dwelling at the time the lots came under common ownership and the lots are suitable for, or served by, a sewage treatment 35 system consistent with the requirements of Minn. Rules Chapter 7080, or connected to a public sewer. e. In evaluating all variances, zoning and building permit applications, or conditional use requests, the zoning authority shall require the property owner to address, when appropriate, stormwater runoff management, reducing impervious surfaces, increasing setback, restoration of wetlands, vegetative buffers, sewage treatment and water supply capabilities, and other conservation-designed actions. f. A portion of a conforming lot may be separated from an existing parcel as long as the remainder of the existing parcel meets the lot size and sewage treatment requirements of the zoning district for a new lot and the newly created parcel is combined with an adjacent parcel. 2. Non-Conforming Sewage Treatment System. a. A sewage treatment system not meeting the requirements of this subsection must be replaced, at a minimum, at any time a permit or variance of any type is required for any improvement on, or use of, the property. Replacement of a sewage treatment system must be made by connecting to the city’s municipal system where the connection is available. b. The governing body of the city has, by formal resolution, notified the Commissioner of its program to identify non-conforming sewage treatment systems. The city shall require replacement of any non-conforming system identified by this program within a reasonable period of time which will not exceed two years. ## Subd. 10. Administration 1. Purpose. The purpose of this section is to identify administrative provisions to ensure the ordinance is administered consistent with its purpose. 2. Permits. a. A permit is required for the construction of buildings or building additions (including construction of decks and signs), the installation and/or alteration of sewage treatment systems, and those grading and filling activities not exempted by subsection 1005.05. b. A certificate of compliance, consistent with Minn. Rules Chapter 7082.0700, Subp. 3, is required for a private sewage treatment system whenever a permit or variance of any type is required for any improvement on or use of the property. A sewage treatment system shall be considered compliant if the only deficiency is the system’s improper setback from the ordinary high water level. c. Grading, filling and excavations operations are subject to the permits and standards in subsection 1005.05. i. Grading or filling of any wetland must meet or exceed the wetland protection standards under Minn. Rules Chapter 8420 and any other permits, reviews, or approvals by 36 other local state, or federal agencies such as watershed districts, the DNR or US Army Corps of Engineers. ii. Excavations to connect boat slips, canals, lagoons, and harbors to public waters require a public waters permit and must comply with Minn. Rules Chapter 6115. 3. Application Materials. Applications for permits and other zoning applications such as variances shall be filed by the property owner or designated agent with the Zoning Administrator or designee on forms to be provided by the city. The application shall include the necessary fees set forth by the City Council and information so that the Zoning Administrator can evaluate how the application complies with the provisions of this ordinance. 4. Zoning Certificate. The Zoning Administrator shall issue a certificate of zoning compliance establishing the existence of legal non-conforming uses in accordance with the standards in subsection 1002.04. This certificate will specify that the use of land conforms to the requirements of this ordinance. Any use, arrangement, or construction at variance with that authorized by permit shall be deemed a violation of this ordinance and shall be punishable as provided in subsection 1002.02. 5. Variances. A variance may be granted in accordance with the standards established in subsection 1002.12 and the following standards. a. A variance may not circumvent the general purposes and intent of this ordinance; and b. For properties with existing sewage treatment systems, a certificate of compliance, consistent with Minn. Rules Chapter 7082.0700, Subp. 3, is required for variance approval. A sewage treatment system shall be considered compliant if the only deficiency is the system’s improper setback from the ordinary high water level. 6. Conditional Uses. All conditional uses in the shoreland area are subject to a thorough evaluation of the waterbody and the topographic, vegetation, and soil conditions to ensure: a. The prevention of soil erosion or other possible pollution of public waters, both during and after construction; b. The visibility of structures and other facilities as viewed from public waters is limited; c. There is adequate water supply and on-site sewage treatment; and d. The types, uses, and numbers of watercraft that the project will generate are compatible in relation to the suitability of public waters to safely accommodate these watercrafts. 7. Mitigation. 37 a. In evaluating all variances, conditional uses, zoning and building permit applications, the zoning authority shall require the property owner to address, when appropriate, the following conditions, when related to and proportional to the impact, to meet the purpose of this ordinance, to protect adjacent properties, and the public interest: i. Advanced storm water runoff management treatment; ii. Reducing impervious surfaces; iii. Increasing setbacks from the ordinary high water level; iv. Restoration of wetlands; v. Limiting vegetation removal and/or riparian vegetation restoration; vi. Provisions for the location, design, and use of structures, sewage treatment systems, water supply systems, watercraft launching and docking areas, and parking areas; and vii. Other conditions the zoning authority deems necessary. b. In evaluating plans to construct sewage treatment systems, roads, driveways, structures, or other improvements on steep slopes, conditions to prevent erosion and to preserve existing vegetation screening of structures, vehicles, and other facilities as viewed from the surface of public waters assuming summer, leaf-on vegetation shall be attached to permits. 8. Notifications to the Department of Natural Resources. a. All amendments to this shoreland ordinance must be submitted to the Department of Natural Resources for review and approval for compliance with the statewide shoreland management rules. b. All notices of public hearings to consider variances, ordinance amendments, or conditional uses under shoreland management controls must be sent to the commissioner or the commissioner’s designated representative at least ten (10) days before the hearings. Notices of hearings to consider proposed subdivisions/plats must include copies of the subdivision/plat. c. All approved ordinance amendments and subdivisions/plats, and final decisions approving variances or conditional uses under local shoreland management controls must be sent to the commissioner or the commissioner’s designated representative and postmarked within ten days of final action. When a variance is approved after the Department of Natural Resources has formally recommended denial in the hearing record, the notification of the approved variance shall also include the summary of the public record/testimony and the findings of facts and conclusions which supported the issuance of the variance. d. Any request to change the shoreland management classification of public waters within the City of Big Lake must be sent to the commissioner or the commissioner’s 38 designated representative for approval, and must include a resolution and supporting data as required by Minn. Rules part 6120.3000, Subp.4. e. Any request to reduce the boundaries of shorelands of public waters within the City of Big Lake must be sent to the commissioner or the commissioner’s designated representative for approval and must include a resolution and supporting data The boundaries of shorelands may be reduced when the shoreland of water bodies with different classifications overlap. In these cases, the topographic divide between the water bodies shall be used for adjusting the boundaries. 9. Mandatory EAW. An Environmental Assessment Worksheet consistent with subsection 1002.07 and Minn. Rules Chapter 4410 must be prepared for projects meeting the thresholds of Minn. Rules part 4410.4300, Subp. 19a, 20a, 25, 27, 28, 29, and 36a. SECTION 3. When incorporating this ordinance into the City Code, the City Clerk is directed to renumber subdivisions and tables as necessary to maintain a sequential order. SECTION 4. EFFECTIVE DATE. This ordinance shall be effective upon its passage and summary publication by the City Council. Adopted by the Big Lake City Council on the 20 th day of May 2026. _________________________________ ## Mayor Paul Knier ## Attest: __________________________________ ## Gina Wolbeck, City Clerk The following Council Members voted in favor: The following Council Members voted against or abstained: Whereupon the motion was duly passed and executed. ## Drafted By: ## City of Big Lake ## 160 Lake Street North ## Big Lake, MN 55309 39 ## STATE OF MINNESOTA ) ## ) SS. ## COUNTY OF SHERBURNE ) The foregoing instrument was acknowledged before me this _____ day of May 2026 by Paul Knier and Gina Wolbeck, the Mayor and City Clerk respectively of the City of Big Lake, a Minnesota municipal corporation, on behalf of the corporation. ____________________________________ ## Notary Public ## Attachment B ## Resolution Approving Summary Publication of the Ordinance ## CITY OF BIG LAKE ## MINNESOTA A general meeting of the City Council of the City of Big Lake, Minnesota was called to order by Mayor Paul Knier at 6:30 p.m. in the Council Chambers of City Hall, Big Lake, on Wednesday, May 20, 2026. The following Council Members were present: Ken Geroux, Ken Halverson, Paul Knier, Kim Noding, and Paul Seefeld. A motion to adopt the following resolution was made by Council Member ______ and seconded by Council Member _______. ## BIG LAKE CITY COUNCIL ## RESOLUTION NO. 2026-XX ## RESOLUTION APPROVING SUMMARY PUBLICATION OF ORDINANCE NO. 2026-XX AMENDING CITY ## CODE CHAPTER 10 (ZONING) SUBSECTIONS 1003.11 (R-5, RESIDENTIAL REDEVELOPMENT DISTRICT) ## AND 1004.03 (SHORELAND MANAGEMENT OVERLAY DISTRICT) WHEREAS, the City Council has adopted an ordinance amendment; and that amendment amends subsections 1003.11 and 1004.05 of the City Code; and WHEREAS, as authorized by Minnesota Statutes, Section 412.191, subd. 4, the City Council has determined that publication of the title and summary of Ordinance No. 2026-XX will clearly inform the public of the intent and effect of the Ordinance; and WHEREAS, a printed copy of the Ordinance is available for inspection during regular office hours in the office of the City Clerk. NOW THEREFORE, BE IT RESOLVED that the following summary of Ordinance No. 2026-XX is approved for publication: ## CITY OF BIG LAKE, MINNESOTA ## ORDINANCE NO. 2026-XX The Big Lake City Code is amended to amend Chapter 10 (Zoning) Subsections 1003.11 (R-5 Residential Redevelopment District) and 1004.03 (Shoreland Overlay District) of the Big Lake Municipal Code to make updates to comply with State laws, correct inconsistencies, improve formatting, and add clarity. A printed copy of the Ordinance is available for inspection during regular office hours in the office of the City Clerk. ## Adopted by the Big Lake City Council this 20 th day of May, 2026. ________________________________ ## Mayor Paul Knier ## Attest: _________________________________ ## Gina Wolbeck, City Clerk ## Drafted By: ## City of Big Lake ## 160 North Lake Street ## Big Lake, MN 55309 The following Council Members voted in favor: The following Council Members voted against or abstained: Whereupon the motion was duly passed and executed. ## STATE OF MINNESOTA ) ## ) SS. ## COUNTY OF SHERBURNE ) The foregoing instrument was acknowledged before me this 20 th day of May 2026, by Paul Knier and Gina Wolbeck, the Mayor and City Clerk respectively of the City of Big Lake, a Minnesota municipal corporation, on behalf of the corporation. ____________________________________ ## Notary Public ## Attachment C ## Current Section 1004.03 (Shoreland Management Overlay District) § 1004.03 Shoreland Management Overlay District. Subd. 1. Statutory Authorization and Policy. 1. Statutory Authorization. A Shoreland Overlay District shall be continued pursuant to the authorization and policies contained in M.S. Chapter 103F, Minn. Rules parts 6120.2500 through 6120.3900, as they all may be amended from time to time, and the planning and zoning enabling legislation in M.S. Chapter 462, as it may be amended from time to time. 2. Policy. The uncontrolled use of shorelands of the city affects the public health, safety, and general welfare not only by contributing to pollution of public waters, but also by impairing the local tax base. Therefore, it is in the best interest of public health, safety, and welfare to provide for the wise subdivision, use, and development of shorelands of public waters. The legislature of the state has delegated responsibility to local governments of the state to regulate the subdivision, use, and development of the shorelands of public waters and thus preserve and enhance the quality of surface waters, conserve the economic and natural environmental values of shorelands, and provide for the wise use of waters and related land resources. This responsibility shall hereby be recognized by the city. Subd. 2. General Provisions. 1. Jurisdiction. The provisions of this subsection shall apply to the shorelands of the public water bodies as classified in this section. Pursuant to Minn. Rules parts 6120.2500 through 6120.3900, as they may be amended from time to time, no lake, pond, or flowage less than ten acres in size in municipalities or 25 acres in size in unincorporated areas needs to be regulated in a local government’s shoreland regulations. A body of water created by a private user where there was no previous shoreland may, at the discretion of the City Council, be exempt from this subsection. 2. Compliance. The use of any shoreland of public waters; the size and shape of lots; the use, size, type, and location of structures on lots; the installation and maintenance of water supply and waste treatment systems, the grading and filling of any shoreland area; the cutting of shoreland vegetation; and the subdivision of land shall be in full compliance with the terms of this subsection and other applicable regulations of this chapter. 3. Definitions. Special definitions associated with this shoreland management section of the zoning ordinance are called out in subsection 1001.02 of this chapter. In case of conflict between these definitions, the most restrictive shall apply. Unless specifically defined, words or phrases used in this section shall be interpreted so as to give them the same meaning as they have in common usage and so as to give this section its most reasonable application. All distances, unless otherwise specified, shall be measured horizontally. Subd. 3. Shoreland Classification System and Land Use District Descriptions. 1. Shoreland Classification System. The public waters of the city have been classified below consistent with the criteria found in Minn. Rules part 6120.3300, as amended from time to time, and the Protected Waters Inventory Map for Sherburne County, Minnesota. a. Lakes. ## Lake TypeDNR ID # ## Lake TypeDNR ID # ## General Development Lakes ## Big Lake71-82 ## Keller Lake71-83 ## Mitchell Lake71-81 ## Natural Environment Lakes ## Beaudry Lake71-62 ## Beulah Pond71-101 ## Landis Lake71-99 ## Preusse Lake71-63 ## Thompson Lake71-96 ## Un-named (Kerber Lake)71-70 ## Un-named Wetland71-65 ## Un-named Wetland (McDowall Lake)71-80 ## Recreational Development Lakes ## Blacks Lake71-97 b. Rivers. i. Agricultural rivers: Elk River. ii. Forested rivers: (a) Snake River; and (b) St. Francis River. 2. Shoreland Overlay District. The shorelands of the city shall hereby be designated as shoreland overlay districts. The purpose of the shoreland overlay district shall be to provide for the wise utilization of shoreland areas in order to preserve the quality and natural character of these protected waters of the city. Commercial planned unit developments shall be prohibited. These districts are shown on the zoning map. a. Permitted or Principal Uses. All permitted uses allowed and regulated by the applicable zoning district underlying this Shoreland Overlay District as indicated on the official zoning map of the city. b. Conditional Uses. All conditional uses allowed and regulated by the applicable zoning district underlying this Shoreland Overlay District as indicated on the official zoning map of the city. c. Substandard Uses. Any use of shorelands in existence prior to the date of enactment of this chapter which shall be permitted within the applicable zoning districts, but do not meet the minimum lot area, setbacks, or other dimensional requirements of this chapter, shall be substandard uses. d. Prohibited Uses. Any uses which are not permitted or conditional uses as regulated by the applicable zoning district underlying this Shoreland Overlay District as indicated on the official zoning map of the city shall be prohibited. Subd. 4. General Zoning Provisions. The following provisions are required within Shoreland Districts in addition to the specific provisions of each underlying zoning district. Table 16 ## Riparian ## Lot ## Area (Sq. Ft.) ## Riparian ## Lot ## Width (Ft.) ## Non- ## Riparian ## Lot ## Area (Sq. Ft.) ## Non- ## Riparian ## Lot ## Width (Ft.) ## Unsewered ## Structure ## Setback (Ft.) ## Sewered ## Structure ## Setback (Ft.) ## Sewage ## Treatment ## System ## Setback (Ft.) ## Bluff ## Setback (Ft.) ## Maximum ## Impervious ## Surface ## Maximum ## Building ## Height (Ft.) Table 16 ## Riparian ## Lot ## Area (Sq. Ft.) ## Riparian ## Lot ## Width (Ft.) ## Non- ## Riparian ## Lot ## Area (Sq. Ft.) ## Non- ## Riparian ## Lot ## Width (Ft.) ## Unsewered ## Structure ## Setback (Ft.) ## Sewered ## Structure ## Setback (Ft.) ## Sewage ## Treatment ## System ## Setback (Ft.) ## Bluff ## Setback (Ft.) ## Maximum ## Impervious ## Surface ## Maximum ## Building ## Height (Ft.) ## Agricultural ## River ## Single-Family-150-150100501003025%25 ## Duplex-225-225100501003025%25 ## Triplex-300-300100501003025%25 ## Quad-375-375100501003025%25 ## Business----100501003075%35 ## Industrial----5050503050%35 ## Forested ## River ## Single-Family-200-2001501501503025%25 ## Duplex-300-3001501501503025%25 ## Triplex-400-4001501501503025%25 ## Quad-500-5001501501503025%25 ## Business----1501501503075%35 ## Industrial----1501501503050%35 ## General ## Development ## Lakes ## Single-Family15,0007510,00075150501503025%25 ## Duplex26,00013517,500135150501503025%25 ## Triplex38,00019525,000190150501503025%25 ## Quad49,00025532,500245150501503025%25 ## Business----150501503075%35 ## Industrial----150501503050%35 ## Natural ## Environment ## Lakes ## Single-Family40,00012520,0001251501501503025%25 ## Duplex70,00022535,0002201501501503025%25 Triplex100,00 032552,0003151501501503025%25 Quad130,00 043565,0004101501501503025%25 ## Business----1501501503075%35 ## Industrial----1501501503050%35 ## Recreational ## Development ## Lakes ## Single-Family20,0007515,00075150751503025%25 ## Duplex35,00013526,000135150751503025%25 ## Triplex50,00019538,000190150751503025%25 ## Quad65,00025549,000245150751503025%25 ## Business----150751503075%35 ## Industrial----150751503050%35 1. Impervious Surface Coverage. For uses with a maximum impervious surface of 25% as identified in Table 16, the impervious surface may be increased as stated below. a. Paver stone driveways, sidewalks, and patios that receive all required permits and are properly installed with a sand base and sufficient spacing to allow for drainage shall count towards 50 % of the area covered for the purposes of calculating the overall lot coverage. b. The impervious surface coverage may be increased up to 35% of the total lot area by a conditional use permit as set forth in and regulated by subsection 1002.08 and the following criteria: i. All structures, additions, or expansions shall meet setback and other requirements of this chapter; ii. The lot shall be served by municipal sewer and water; iii. The lot shall provide for the collection and treatment of storm water in compliance with the City Storm Water Management Plan if determined that the site improvements will result in increased runoff directly entering a public water. All development plans shall require review and approval by the City Engineer; iv. Measures to be taken for the treatment of storm water runoff and/or prevention of storm water from directly entering a public water. The measures may include, but not be limited to, the following: (a) Appurtenances as sedimentation basins, debris basins, desilting basins, or silt traps; (b) Installation of debris guards and microsilt basins on storm sewer inlets; (c) Use where practical, oil skimming devices, or sump catch basins; (d) Direct drainage away from the lake and into pervious, grassed, yards through site grading, use of gutters, and downspouts; (e) Sidewalks are constructed with partially pervious raised materials such as decking which has natural or other pervious material beneath or between the planking; (f) Grading and construction techniques are used which encourage rapid infiltration, e.g., sand and gravel, under impervious materials with adjacent infiltration swales graded to lead into them; (g) Berms, water bars, or terraces are installed which temporarily detain water before dispersing it into pervious area; and (h) Installation of a minimum 15-foot wide buffer from the OHWL. This buffer would be treated similar to a wetland buffer where native grasses and the like would be required, and mowing and dumping would not be permitted. v. All structures and impervious surfaces shall be located on slopes less than 12%. The physical alteration of slopes shall not be permitted for the purpose of overcoming this limitation; vi. Site developments shall be designed, implemented, and maintained using the most applicable combination of comprehensive practices that prevent flooding, pollutant, erosion, and sedimentation problems consistent with Protecting Water Quality in Urban Areas, Best Management Practices for Minnesota, State Pollution Control Agency, October 1989, or as amended, which is incorporated by reference, available at the State Law Library and not subject to frequent change; and vii. The city may impose additional conditions if determined necessary to protect the public health, safety, and welfare. 2. Agriculture Use Standards. General cultivation farming, grazing, nurseries, horticulture, truck farming, sod farming, and wild crop harvesting if permitted in the underlying zoning district, and provided steep slopes and shore and bluff impact zones are maintained in permanent vegetation or operated under an approved conservation plan (Resource Management System) consistent with the field office technical guides of the local soil and water conservation districts or the United States Soil Conservation Service, as provided by a qualified individual or agency. The shore impact zone for parcels with permitted agricultural land uses shall be equal to a line parallel to and 50 feet from the ordinary high water level. 3. Standards for Commercial, Industrial, Public, and Semi-Public Uses. a. Surface water oriented commercial uses and industrial, public, or semi-public uses with similar needs to have access to and use of public waters may be located on parcels or lots with frontage on public waters. Those uses with water oriented needs must meet the following standards. i. In addition to meeting impervious coverage limits, setbacks, and other zoning standards in this chapter, the use must be designed to incorporate topographic and vegetative screening of parking areas and structures. ii. Uses that require short-term watercraft mooring for patrons must centralize these facilities and design them to avoid obstructions of navigation and to be the minimum size necessary to meet the need. iii. Other outside lighting may be located within the shore impact zone or over public waters if it is used primarily to illuminate potential safety hazards and is shielded or otherwise directed to prevent direct illumination out across public waters. This does not preclude use of navigational lights. b. Uses without water oriented needs must be located on lots or parcels without public waters frontage, or, if located on lots or parcels with public waters frontage, must either be set back double the normal ordinary high water level setback or be substantially screened from view from the water by vegetation or topography, assuming summer, leaf on conditions. 4. Significant Historic Sites. No structure shall be placed on a significant historic site in a manner that affects the value of the site unless adequate information about the site has been removed and documented in a public repository. 5. Steep Slopes. The Zoning Administrator or designee must evaluate possible soil erosion impacts and development visibility from public waters before issuing a permit for construction of sewage treatment systems, roads, driveways, structures, or other improvements on steep slopes. When determined necessary, conditions must be attached to issued permits to prevent erosion and to preserve existing vegetation screening of structures, vehicles, and other facilities as viewed from the surface of public water, assuming summer, leaf on vegetation. 6. Bluff Impact Zones. Structures and accessory facilities, except stairways and landings, must not be placed within bluff impact zones. 7. Vegetation Alterations. a. Vegetation alteration necessary for the construction of structures and sewage treatment systems and the construction of roads and parking areas regulated by this chapter shall be exempt from the vegetation alteration standards that follow. b. Removal or alteration of vegetation, except for agricultural and forest management uses as regulated by this chapter, are subject to the following standards. i. Intensive vegetation clearing within the shore and bluff impact zones and on steep slopes is not allowed. Intensive vegetation clearing for forest land conversion to another use outside of these areas shall be allowable as a conditional use if an erosion control and sedimentation plan is developed and approved by the Soil and Water Conservation District in which the property is located. ii. In shore and bluff impact zones and on steep slopes, limited clearing of trees and shrubs and cutting, pruning, and trimming of trees shall be allowed to provide a view to the water from the principal dwelling site and to accommodate the placement of stairways and landings, picnic areas, access paths, livestock watering areas, beach and watercraft access areas, and permitted water oriented accessory structures or facilities, provided that: (a) The screening of structures, vehicles, or other facilities as viewed from the water, assuming summer, leaf on conditions are not substantially reduced; (b) Along rivers, existing shading of water surfaces is preserved; and (c) The above provisions are not applicable to the removal of trees, limbs, or branches that are dead, diseased, or pose safety hazards. 8. Placement and Design of Roads, Driveways, and Parking Areas. a. Public and private roads and parking areas must be designed to take advantage of natural vegetation and topography to achieve maximum screening from view from public waters. Documentation must be provided by a qualified individual that all roads and parking areas shall be designed and constructed to minimize and control erosion to public waters consistent with the field office technical guides of the local soil and water conservation district, or other applicable technical materials. b. Roads, driveways, and parking areas must meet structure setbacks for Shoreland Districts and must not be placed within bluff and shore impact zones, when other reasonable and feasible placement alternatives exist. If no alternatives exist, they may be placed within these areas, and must be designed to minimize adverse impacts. c. Public and private watercraft access ramps, approach roads, and access related parking areas may be placed within shore impact zones, provided the vegetative screening and erosion control conditions of this subsection are met. For private facilities, the grading and filling provisions of subsection 1005.05 shall be complied with. Private watercraft access ramps shall not be permitted on any lake where a public watercraft access ramp is already available. Subd. 5. Controlled Access Lots. Lots intended as controlled accesses to public waters or as recreation areas for use by owner of non-riparian lots within subdivisions are permissible and must meet or exceed the following standards. 1. They must meet the width and size requirements for residential lots within Shoreland Districts and be suitable for the intended uses of controlled access lots. 2. If docking, mooring, or over water storage of more than six watercraft is to be allowed at a controlled access lot, then the width of the lot (keeping the same lot depth) must be increased by the percentage of the requirements for riparian residential lots for each watercraft beyond six, consistent with the following table. Table 17 Ratio of Lake Size to Shore Length (acres/miles)Required Increase in Frontage Less than 10025% 100 - 20020% 201 - 30015% 301 - 40010% Greater than 4005% Subd. 6. Storm Water Management. In addition to the provisions of subsection 1005.05 and other applicable provisions of this chapter, the following general and specific standards shall apply. 1. When possible, existing natural drainage ways, wetlands, and vegetated soil surfaces must be used to convey, store, filter, and retain storm water runoff before discharge to public waters. 2. Development must be planned and conducted in a manner that shall minimize the extent of disturbed areas, runoff velocities, erosion potential, and reduce and delay runoff volumes. Disturbed areas must be stabilized and protected as soon as possible, and facilities or methods used to retain sediment on the site. 3. When development density, topographic features, and soil and vegetation conditions are not sufficient to adequately handle storm water runoff using natural features and vegetation, various types of constructed facilities such as diversions, settling basins, skimming devices, dikes, waterways, and ponds may be used. Preference must be given to designs using surface drainage, vegetation, and infiltration rather than buried pipes and human- made materials and facilities. 4. For lots of record developed after May 25, 2016, a buffer strip of and average of 50 feet, but no less than 30 feet, shall be maintained abutting all shoreland. The buffer provisions of this chapter shall apply to lots developed or redeveloped on or after May 25, 2016. The city does, however, strongly encourage the use of a buffer on all lots in the city. 5. Buffer strips shall apply to all parcels of land, whether or not the shoreland is on the same parcel as a proposed development. a. Any existing drain tile shall be modified as part of the project to eliminate short circuiting of the buffer strip. b. New or enhanced buffer strips shall be maintained by the applicant for the later of one-year after completion of the project or acceptance by the City Engineer. 6. Buffer strip vegetation shall be established and maintained in accordance with the requirements found in subsection 1004.04. During the first two years, any buffer vegetation that does not survive must be replanted. After two years, if the condition of the buffer area changes through natural processes not caused by the property owner, the owner shall not be required to re-establish the buffer area to meet the standards contained in subsection 1004.04. Buffer strips shall be identified within each lot by permanent monuments approved by the city. Subd. 7. Water Supply and Sewage Treatment. 1. Water Supply. Any public or private supply of water for domestic purposes must meet or exceed standards for water quality of the State Department of Health and the State Pollution Control Agency. 2. Sewage Treatment. Any premises used for human occupancy must be provided with an adequate method of sewage treatment as follows. a. Publicly owned sewer systems must be used where available. b. All private sewage treatment systems must meet or exceed the State Pollution Control Agency’s standard for individual sewage treatment systems contained the regulations titled “Individual Subsurface Sewage Treatment Systems Standards, Minn. Rules Chapter 7080,” a copy of which shall hereby be adopted by reference and declared to be a part of this subsection. c. On-site sewage treatment systems must be set back at least 150 feet from the ordinary high water level of all public waters. d. All proposed sites for individual sewage treatment systems shall be evaluated in accordance with the criteria listed below. If the determination of a site’s suitability cannot be made with publicly available existing information, it shall then be the responsibility of the applicant to provide sufficient soil borings and percolation tests from on site field investigations. The evaluation criteria is as follows: i. Depth to the highest known or calculated ground water table or bedrock; ii. Soil conditions, properties, and permeability; iii. Slope; and iv. The existence of lowlands, local surface depressions, and rock outcrops. Subd. 8. Shoreland Management Residential PUD Requirements. 1. Applicability. Residential planned unit developments (PUDs) are allowed for new projects on undeveloped land, redevelopment of previously built sites, or conversion of existing buildings and lands. The zoning districts in which they are an allowable use are identified in subsections 1003.05 through 1003.11 of this chapter and the official city zoning map. 2. Processing. Residential planned unit developments within a Shoreland District shall be processed as a conditional use, in accordance with subsection 1002.08. 3. Submittal Requirements. Submittal requirements for residential planned unit development applications in Shoreland Districts shall be in accordance with subsection 1003.18. 4. Site Suitable Area Evaluation. In all residential zoning districts except for the R-5, Residential Redevelopment District, proposed new or expansions to existing residential planned unit developments shall be evaluated using the following procedures and standards to determine the suitable area for the dwelling unit/dwelling site density evaluation. The shoreland lot area and size requirements specified in the underlying zoning district shall be utilized to determine density within each shoreland tier. a. The project parcel shall be divided into tiers by locating one or more lines approximately parallel to a line that identifies the ordinary high water level at the following intervals, proceeding landward: Table 18 ## Shoreland Tier Dimensions ## Sewered ## General Development Lakes - First Tier200 feet ## General Development Lakes - Second and Additional Tiers200 feet ## Natural Environment Lakes320 feet ## Recreational Development Lakes267 feet b. The suitable area within each tier is next calculated by excluding from the tier area all wetlands, bluffs, or land below the ordinary high water level of public waters. This suitable area and the proposed project are then subjected to the residential planned unit development density evaluation steps to arrive at an allowable number of dwelling units or sites. 5. Residential Planned Unit Development Density Evaluation. For all residential zoning districts, with the exception of the R-5, Residential Redevelopment District, the procedures for determining the “base” density of a residential planned unit development and density increase multipliers are as follows: Allowable densities may be transferred from any tier to any other tier further from the waterbody, but must not be transferred to any other tier closer. a. Residential Planned Unit Development “Base” Density Evaluation. The suitable area within each tier is divided by the single residential lot size standard for lakes. Proposed locations and numbers of dwelling units or sites for the residential planned unit developments are then compared with the tier, density, and suitability analyses herein and the design criteria of Subd. 6 above. b. Density Increase Multipliers. i. Increases to the dwelling unit or dwelling site base densities previously determined are allowable if the dimensional standards identified in each underlying zoning district (Shoreland lot size, area, and setback provisions) are met or exceeded and the design criteria in Subd. 6 above are satisfied. The allowable density increases in item 5.b.ii below will only be allowed if structure setbacks from the ordinary high water level are increased to at least 50% greater than the minimum setback, or the impact on the waterbody is reduced an equivalent amount through vegetative management, topography, or additional means acceptable to the city and the setback is at least 25% greater than the minimum setback from the ordinary high water level. ii. Allowable Dwelling Unit or Dwelling Site Density Increases for Residential Planned Unit Developments. Table 19 ## Density Evaluation TiersMaximum Density Increase Within Each Tier ## First50% ## Second100% ## Third200% ## Fourth200% ## Fifth200% 6. Maintenance and Design Criteria. a. Maintenance and Administration Requirements. i. Before final approval of a residential planned unit development, adequate provisions shall be developed for preservation and maintenance in perpetuity of open spaces and for the continued existence and functioning of the development. ii. Deed restrictions, covenants, permanent easements, public dedication and acceptance, or other equally effective and permanent means shall be provided to ensure long-term preservation and maintenance of open space. The instruments shall include all of the following protections: (a) Commercial uses prohibited (for residential planned unit development); (b) Vegetation and topographic alterations other than routine maintenance prohibited; (c) Construction of additional buildings or storage of vehicles and other materials prohibited; and (d) Uncontrolled beaching of watercraft prohibited. iii. Unless an equally effective alternative community framework is established, when applicable, all residential planned unit developments shall use an owners’ association with the following features. (a) Membership shall be mandatory for each dwelling unit or site purchaser and any successive purchasers. (b) Each member shall pay a pro rata share of the association’s expenses, and unpaid assessments can become liens on units or sites. (c) Assessments shall be adjustable to accommodate changing conditions. (d) The association shall be responsible for insurance, taxes, and maintenance of all commonly owned property and facilities. b. Open Space Requirements. Residential planned unit developments, in all districts except for the R-5, Residential Redevelopment District, shall contain open space meeting all the following criteria. i. At least 50% of the total project area shall be preserved as open space. ii. Dwelling units or sites, road rights-of-way, or land covered by road surfaces, parking areas, or structures, except water oriented accessory structures or facilities, are developed areas and shall not be included in the computation of minimum open space. iii. Open space shall include areas with physical characteristics unsuitable for development in their natural state, and areas containing significant historic sites or unplatted cemeteries. iv. The appearance of open space areas, including topography, vegetation, and allowable uses, shall be preserved by use of restrictive deed covenant, permanent easements, public dedication and acceptance, or other equally effective and permanent means. v. The shore impact zone, based on normal structure setbacks, shall be included as open space. At least 50% of the shore impact zone area of existing developments or at least 70% of the shore impact zone area of new developments shall be preserved in its natural or existing state. c. Erosion Control and Storm Water Management. Erosion control and storm water management plans shall be developed, and the residential planned unit development shall: i. Be designed, and the construction managed, to minimize the likelihood of serious erosion occurring either during or after construction. This shall be accomplished by limiting the amount and length of time of bare ground exposure. Temporary ground covers, sediment entrapment facilities, vegetated buffer strips, or other appropriate techniques shall be used to minimize erosion impacts on surface water features. Erosion control plans approved by a Soil and Water Conservation District may be required if project size and site physical characteristics warrant; and ii. Be designed and constructed to effectively manage reasonably expected quantities and qualities of storm water runoff. In all residential zoning districts except for the R-5, Residential Redevelopment District, impervious surface coverage within any tier shall not exceed 25% of the tier area. d. Centralization and Design of Facilities. For all residential zoning districts except the R-5, Residential Redevelopment District, centralization and design of facilities and structures must be done according to the following standards. i. Dwelling units or sites shall be clustered into one or more groups and located on suitable areas of the development. They shall be designed and located to meet or exceed the following dimensional standards for the relevant shoreland classification: setback from the ordinary high water level, elevation above the surface water features, and maximum height. Setbacks from the ordinary high water level shall be increased in accordance with Subd. 5.2 above for developments with density increases. ii. Shore recreation facilities, including, but not limited to, swimming areas, docks, and watercraft mooring areas and launching ramps, shall be centralized and located in areas suitable for them. Evaluation of suitability shall include consideration of land slope, water depth, vegetation, soils, depth to ground water and bedrock, or other relevant factors. The number of spaces provided for continuous beaching, mooring, or docking of watercraft shall not exceed one for each allowable dwelling unit or site in the first tier (notwithstanding existing mooring sites in an existing commercially used harbor). Launching ramp facilities, including a small dock for loading and unloading equipment, may be provided for use by occupants of dwelling units or sites located in other tiers. iii. Structures, parking areas, and other facilities shall be treated to reduce visibility as viewed from public waters and adjacent shorelands by vegetation, topography, increased setbacks, or color, assuming summer, leaf on conditions. Vegetative or topographic screening shall be preserved, if existing, or may be required to be provided. iv. Accessory structures and facilities, except water-oriented accessory structures, shall meet the required principal structure setback and shall be centralized. 7. Conversions. For all residential districts except the R-5, Residential Redevelopment District, existing land uses may be converted to residential planned unit developments consistent with the provisions of this chapter and provided the following standards are met. a. Proposed conversions shall be initially evaluated using the same procedures for residential planned unit developments involving all new construction. Inconsistencies between existing features of the development and these standards shall be identified. b. Deficiencies involving water supply and sewage treatment, structure color, impervious coverage, open space, and shore recreation facilities shall be corrected as part of the conversion or as specified in the conditional use permit. c. Shore and bluff impact zone deficiencies shall be evaluated and reasonable improvements made as part of the conversion. These improvements must include, where applicable, the following: i. Removal of extraneous building, docks, or other facilities that no longer need to be located in shore or bluff impact zones; ii. Remedial measures to correct erosion sites and improve vegetative cover and screening of buildings and other facilities as viewed from the water; iii. If existing dwelling units are located in shore or bluff impact zones, conditions are attached to approvals of conversions that preclude exterior expansions in any dimension or substantial alterations. The conditions shall also provide for future relocation of dwelling units, where feasible, to other locations, meeting all setback and elevation requirements when they are rebuilt or replaced; and iv. Existing dwelling unit or dwelling site densities that exceed standards in Subd. 5.2 above may be allowed to continue but shall not be allowed to be increased, either at the time of conversion or in the future. Efforts shall be made during the conversion to limit impacts of high densities by requiring seasonal use, improving vegetative screening, centralizing shore recreation facilities, or other means. 8. Neighborhood Design Requirements. The purpose of this subsection is to set forth design standards for residential PUD development to implement the housing, neighborhood, environmental and greenway goals, and policies of the City Comprehensive Plan. Residential developments shall be designed in patterns which incorporate the following elements. a. Neighborhood Amenities. All new residential developments must incorporate the following neighborhood amenities into the project design, subject to review and approval of the City Council. i. General. Natural habitat, neighborhood recreation, greenway, and/or pedestrian corridor open space, conforming to the type of use, location criteria, and deed restrictions of that classification. (a) The City Council, at its discretion, may allow a density increase for dedication of additional open space areas designated for natural habitat, neighborhood recreation, and/or pedestrian corridors above the required dedication defined by the subdivision ordinance. (b) The amenities shall not be considered as park dedication required by the city subdivision ordinance, unless specifically approved by the City Council. (c) All amenity areas designated as open space shall be platted as outlots and held as open space in perpetuity. (d) The development shall be designed to preserve the maximum quantity of natural habitat open spaces in a contiguous, connected configuration. Natural habitat open space may include, but are not limited to, fields, pastures, wetlands, slopes, bluffs, dense woods, lakes, ponds, streams, shorelands, and other environmentally sensitive areas or desirable view sheds. (e) The development shall be designed to provide view sheds of natural features for the enjoyment of the neighborhood. ii. Pedestrian Corridors. The development shall be designed to locate pedestrian corridors in strategic places such that larger open space outlots and designated places of destination both on the development tract and adjacent tracts are connected with one another. Pedestrian corridors may include, but are not limited to, established regional trails, local pathways, paved walkways, sidewalks, and shorelines. Pedestrian corridors shall be a minimum of 30 feet in width. iii. Neighborhood Recreation. The development shall be designed to locate neighborhood recreation open spaces such that they are an integral part of the neighborhood of surrounding home sites, at an elevation appropriate to their intended recreational use, defined by coherent boundaries, and accessible to all neighborhood residents. Neighborhood recreation open spaces may include, but are not limited to, greens, commons, playgrounds, ball fields, gardens, or other recreational areas. iv. Accessibility. Open spaces shall be accessible to pedestrians at not less than 1,200 foot intervals along public streets. Where necessary, pedestrian access corridors between private lots shall be at least 30 feet in width. v. Deed Restrictions. Each open space outlot shall conform to the deed restrictions associated with its open space classification. (a) Natural habitat open spaces shall be considered conservation easements and are for the responsible use and enjoyment of adults and children. Construction in these areas shall be limited to trails (paved or unpaved), open-air shelters, bridges, benches, birdhouses, and wood fencing. (b) Neighborhood recreation open spaces shall be used for active or passive recreational purposes, including gardening. Construction in these areas shall be limited walkways, open air shelters, bird houses, bridges, garden storage sheds no larger than 120 square feet, wood fencing, landscape planting, play equipment, outdoor furniture, and facilities for active recreation. (c) Pedestrian corridors shall be used for pedestrian and bicycle travel. Motorized vehicles shall be prohibited. Construction in these areas shall be limited to gravel or paved pathways, wood fencing, and landscape planting. (d) Habitable structures shall not be permitted in any open space outlot. vi. Ownership and Management. Each designated open space outlot shall be owned and managed as set forth below, subject to City Council approval. (a) Open space may be owned in common by the property owners of the subdivision. In the case where at least one outlot of open space is held in common ownership, a homeowner association shall be established for that subdivision and membership in the association by all property owners in the subdivision shall be mandatory. Management shall be the responsibility of that subdivision’s homeowner association. (b) Open space may be deeded to an established land trust. Management shall be the responsibility of the land trust. Maintenance may be performed by the neighborhood homeowner association, through written agreement between the association and the land trust. (c) Open space may be deeded to the city. Management shall be the responsibility of the city. (d) Open space may be protected by establishing conservation restrictions in perpetuity in favor of the city as provided in M.S. §§ 84.64 to 84.65, as they may be amended from time to time. Unless the document establishing the restrictions specifically provides to the contrary, the city shall have no responsibility for the maintenance or management of the area subject to the restrictions. The form and content of the deed or other instrument establishing the restrictions must be approved by the city prior to the execution and delivery thereof. Notwithstanding any provision of this chapter to the contrary, the city may, in cases where conservation restrictions are utilized to meet open space dedication requirements of this chapter, waive the requirement that the area subject to the restrictions be platted as a separate outlot. b. Neighborhood Configuration. The standards identified herein are intended to result in neighborhoods that offer a variety of lot sizes, configurations, and amenities. Review and approval of standard subdivisions and planned unit developments by the City Council shall be based upon an evaluation that the proposed development plan provides a cohesive neighborhood(s) in a site design appropriate to the location of common open spaces consistent with the following provisions. i. To establish a cohesive neighborhood unit, residential lots and units should be located in neighborhood clusters to accomplish efficiency of land utilization while adhering to the underlying density and open space requirements of the Zoning District. The objective is to design the project in a manner that minimizes the visual impact of the development on the landscape to the greatest extent reasonably possible. ii. The neighborhood cluster should be oriented toward an identifiable feature which all residential units share in common. Neighborhood identity may be established by one or more of the following features. (a) View Shed. The lots of a neighborhood may be arranged such that a majority of the principal structures will take visual advantage of a field, wetland, woods, lake, stream, or other open space which could be described as a view shed. (b) Physical Amenity. The lots of a neighborhood may be arranged such that a majority of the principal structures will face a green, playground, ball field, rock out cropping, stand of trees, waterbodies, place of worship, school, or other physical feature unique to that particular neighborhood. (c) Streetscape. The lots may be arranged such that the principal structures will face a street space enhanced with landscaping, street trees, boulevards, medians, or other landscaping techniques appropriate to the city’s street design standards. Subd. 9. Non-Conformities. Subject to the applicable provisions of subsection 1005.11, all legally established non-conformities as of October 29, 1985, may continue, but they shall be managed according to applicable state statutes and other regulations of this community for the subjects of alterations and additions, repair after damage, discontinuance of use, and intensification of use; except that the following standards shall also apply in shoreland areas. 1. Construction on Non-Conforming Lots of Record. This subsection shall apply to all residential districts except for the R-5, Residential Redevelopment District. a. Lots of record in the office of the County Recorder on the date of enactment of local shoreland controls that do not meet the requirements of this subsection may be allowed as building sites without variances from lot size requirements under the following provisions: i. The use is permitted in the zoning district; ii. The lot was created compliant with official controls in effect at the time; iii. Sewage treatment and setback requirements of this subsection are met; iv. The lot has been in separate ownership from abutting lands on or before October 29, 1985. However, in a group of contiguous lots under single ownership, any individual lot may be allowed as a building site if it is at least 70% of the lot size requirements of this subsection; v. All other dimensional requirements of this subsection shall be complied with. However, in the event a property owner cannot comply with other dimensional requirements of this subsection because of the limited size of the lot, that property owner shall be required to obtain a variance where necessary to prevent hardship. A variance from setback requirements must be obtained before any use, sewage treatment system, or building permit shall be issued for a lot. In evaluating the variance, the Board of Adjustment shall consider sewage treatment and water supply capabilities or constraints of the lot and shall deny the variance if adequate facilities cannot be provided; and vi. If, in a group of two or more contiguous lots under the same ownership, any individual lot does not meet the requirements of this subsection, the lot must not be considered as a separate parcel of land for the purposes of sale or development. The lot must be combined with the one or more contiguous lots so they equal one or more parcels of land, each meeting the requirements of this subsection as much as possible. 2. Non-Conforming Sewage Treatment System. a. A sewage treatment system not meeting the requirements of this subsection must be replaced, at a minimum, at any time a permit or variance of any type is required for any improvement on, or use of, the property. Replacement of a sewage treatment system must be made by connecting to the city’s municipal system where the connection is available. b. The governing body of the city has, by formal resolution, notified the Commissioner of its program to identify non-conforming sewage treatment systems. The city shall require replacement of any non-conforming system identified by this program within a reasonable period of time which will not exceed two years. (Ord. 2025-09, passed 12-10-2025) ## Attachment D ## R-5, Residential Redevelopment District Map ## Prepared By: ## Gina Wolbeck, City Clerk ## Meeting Date: 5/20/2026 ## ☒ Regular Agenda Item ## ☐ Consent Agenda Item Item No. ## 7E ## Item Description: ## Student Liaison Bi-Monthly Report ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: N/A ## ACTION REQUESTED No Action Required. ## BACKGROUND/DISCUSSION Student Liaison Adelyn Gosewisch was unable to attend the April 15 th meeting, so her bi-monthly Student Liaison report will be given at the May 20 th meeting. Adelyn will be in attendance at the meeting to provide an update on happenings at Big Lake Schools. ## FINANCIAL IMPACT ## N/A ## STAFF RECOMMENDATION ## N/A ## ATTACHMENTS ## N/A ## AGENDA ITEM ## Big Lake City Council ## Prepared By: ## Gina Wolbeck, City Clerk ## Meeting Date: 5/20/2026 ## ☒Regular Agenda Item ☐C onsent Agenda Item Item No. 9 ## Item Description: ## Council Reports ## Reviewed By: Hanna Klimmek, City Administrator ## Reviewed By: N/A ## ACTION REQUESTED No Action Required. ## BACKGROUND/DISCUSSION Item 9 on the Council Meeting Agenda allows an opportunity for the Mayor and Council Members to provide an update on committee meetings they have attended, as well as ask questions and or comment on whatever topic(s) they wish to. Listed below are known committee meetings that were scheduled since the last Council Meeting: ## M ayor Knier •Fire Board Meeting (05.05.26) ## •Big Lake Economic Development Authority Meeting (05.11.26) ## Council Member Geroux ## •Big Lake Economic Development Authority Meeting (05.11.26) ## C ## ouncil Member Halverson •Big Lake Beyond the Yellow Ribbon (04.20.26 and 05.18.26) ## •Big Lake Community Education (05.12.26) ## C ## ouncil Member Noding ## •Big Lake Community Lakes Association (05.11.26) •Fire Board Meeting (05.05.26) •Parks Advisory Committee (04.27.26 and 05.19.26) ## C ## ouncil Member Seefeld •Planning Commission Meeting (05.04.26) ## F ## INANCIAL IMPACT ## N/A ## STAFF RECOMMENDATION ## N/A ## AT ## TACHMENTS ## N/A ## AGENDA ITEM ## Big Lake City Council ## DRAFT CITY COMMISSION MINUTES ## FYI ## BACKGROUND City Commissions meet regularly to review various projects underway in the City. In an effort to better inform members of the City Council, Staff is providing copies of minutes from meetings of the Big Lake Planning Commission, Big Lake Economic Development Authority (BLEDA), and the Big Lake Parks Advisory Committee. Commission minutes will be provided in DRAFT form if they have not yet been approved by their specific Board. If minutes have been approved, the finalized version will be provided to Council. The following minutes are being provided as informational only and do not require any action from the City ## Council: • April 6, 2026 Planning Commission Minutes – approved minutes attached • April 13, 2026 BLEDA Meeting – approved minutes attached • April 27, 2026 Parks Advisory Committee – draft minutes attached • May 4, 2026 Planning Commission Meeting – draft minutes attached • May 11, 2026 BLEDA Meeting – draft minutes attached • May 18, 2026 Parks Advisory Committee – minutes not yet completed ## INFORMATIONAL ONLY ## Big Lake City Council ## Planning Commission Meeting Minutes Date: April 6, 2026 Page 1 of 3 ## BIG LAKE PLANNING COMMISSION ## MEETING MINUTES ## APRIL 6, 2026 ## 1. CALL TO ORDER Chair Odens called the meeting to order at 6:00 p.m. ## 2. PLEDGE OF ALLEGIENCE The Pledge of Allegiance was recited. ## 3. ROLL CALL Commissioners present: Chair Lisa Odens, Alan Heidemann, Bryce Tradewell, Tony Velishek, Mason Busch, and Jake Geroux. Commissioners Absent: Paul Seefeld. Also present: Community Development Director Marie Popp, Planning Technician Tara Kohl, and Planning Consultant Kendra Lindahl from Landform Professional Services LLC. ## 4. ADOPT AGENDA Commissioner Heidemann motioned to adopt the agenda. Seconded by Commissioner Tradewell. Unanimous ayes, motion carried. ## 5. OPEN FORUM Chair Odens opened the open forum at 6:01 p.m. No one came forward. Chair Odens closed the open forum at 6:01 p.m. ## 6. APPROVE PLANNING COMMISSION MEETING MINUTES OF MARCH 2, 2026 Commissioner Velishek motioned to approve the March 2, 2026 Planning Commission meeting minutes as presented. Seconded by Commissioner Busch, unanimous ayes, motion carried. ## 7. BUSINESS ## 7A. PUBLIC HEARING – CHAPTER 10 (ZONING) AMENDMENTS AND REVIEW OF AMENDMENTS ## TO CHAPTERS 2 (ADMINISTRATION), CHAPTER 5 (NUISANCES), CHAPTERS 6 (TRAFFIC) OF ## THE BIG LAKE CITY CODE. ## Planning Commission Meeting Minutes Date: April 6, 2026 Page 2 of 3 Kendra Lindahl reviewed the staff memo for the proposed amendments to Chapter 10 (Zoning), Chapter 2 (Administration), Chapter 5 (Nuisances) and Chapter 6 (Traffic) of the Big Lake City Code. Lindahl reviewed that The City of Big Lake completed a repeal and replace of the Zoning Ordinance, Subdivision Ordinance and Sign Ordinance in 2023 (ordinance adopted April 26, 2023). When the new ordinances were adopted, staff noted that regular review and updates should be expected to correct any errors and address policy changes as needed. Lindahl reviewed a summary of key changes for each chapter and stated that the majority of the amendments are not substantive but are housekeeping items to correct spelling, comply with State laws, correct inconsistencies, and add clarity. Chair Odens opened the public hearing at 6:10 p.m. No one came forward. Chair Odens closed the public hearing at 6:10 p.m. Commissioner Geroux stated that it was necessary to clean the code up. Commissioner Velishek stated that the changes seem reasonable. Commissioner Heidemann motioned to recommend approval of the amendments to Chapter 10 (Zoning), Chapter 2 (Administration), Chapter 5 (Nuisances), and Chapter 6 (Traffic) of the Big Lake City Code. Commissioner Busch asked how many warnings the police department will give for parking in front of a mailbox and what the fine would be. Popp responded that the police department did not disclose that information but it would likely be similar to other parking requirements. There is a federal law that prohibits parking in front of mailboxes, but it needs to be in State Statute or City Code for the police to enforce it. Chair Odens stated that there is a motion on the table by made by Commissioner Heidemann to recommend approval of the amendments to Chapter 10 (Zoning), Chapter 2 (Administration), Chapter 5 (Nuisances), and Chapter 6 (Traffic) of the Big Lake City Code. Seconded by Commissioner Velishek, unanimous ayes, motion carried. ## 7B. AMENDMENTS TO SUBSECTION 1003.11 (R-5, RESIDENTIAL REDEVELOPMENT DISTRICT) ## AND SECTION 1004.03 (SHORELAND MANAGEMENT OVERLAY DISTRICT) OF CHAPTER 10 ## (ZONING ORDINANCE) OF THE BIG LAKE CITY CODE. Kendra Lindahl reviewed the staff memo summarizing proposed amendments to Subsection 1003.11 (R-5, Residential Redevelopment District) and Section 1004.03 (Shoreland Management Overlay District) of Chapter 10 (Zoning Ordinance) of the Big Lake City Code. Lindahl shared that the goals of this Ordinance update are to modernize, improve clarity, and reduce conflicts while retaining the flexibility in the current ordinance and no significant policy changes are proposed. ## Planning Commission Meeting Minutes Date: April 6, 2026 Page 3 of 3 Lindahl shared that the proposed amendments would officially come to the Planning Commission in May. ## 7C. PLANNING COMMISSION STRATEGIC PLAN Tara Kohl reviewed the staff memo regarding the current strategic plan and presented the proposed modifications for discussion. Chair Odens stated that it looks fine. Popp stated that the next step would be having the City Council review the strategic plan at one of the workshops and then finalizing it. Chair Odens thanked staff for their work on the strategic plan. ## 8. COMMUNITY DEVELOPMENT UPDATE Marie Popp reviewed the Community Development Department update. Popp reviewed ongoing projects including the Pizza Factory relocation, Prairie Meadows Fifth Addition, two upcoming annexations, and the Hudson Woods concept plan. Popp shared that there is continued interest in residential, industrial, and commercial developments. Popp shared an update on the Community Development Technician hiring process. 9. COMMISSIONERS’ REPORTS – None. 10. OTHER - None. ## 11. ADJOURN Commissioner Heidemann motioned to adjourn the meeting at 6:23 p.m. Seconded by Commissioner Tradewell unanimous ayes, motion carried. ## Big Lake BLEDA Meeting Minutes Date: MARCH 16, 2026 Page 1 of 5 ## BIG LAKE ECONOMIC DEVELOPMENT AUTHORITY ## MEETING MINUTES ## WEDNESDAY, MARCH 16, 2026 ## 1. CALL TO ORDER Vice President Jake Rohrbeck called the meeting to order at 5:30 p.m. ## 2. PLEDGE OF ALLEGIANCE The Pledge of Allegiance was recited. ## 3. ROLL CALL Commissioners present: Donna Clarksean, Paul Knier, Kathryn Parsons, and Jake Rohrbeck. Commissioners absent: Geroux, Heidemann and Knodle. Also present: BLEDA Executive Director Marie Popp, City Administrator Hanna Klimmek, BLEDA Assistant Treasurer Deb Wegeleben and BLEDA Secretary Lisa Miller. ## 4. ADOPT AGENDA Commissioner Knier motioned to approve the agenda as presented. Seconded by Commissioner Parsons, unanimous ayes, motion carried. ## 5. APPROVE BLEDA MINUTES OF JANUARY 12, 2026 AND JANUARY 21, 2026 Commissioner Knier motioned to approve the BLEDA minutes of January 12, 2026 and January 21, 2026 as presented. Seconded by Commissioner Clarksean, unanimous ayes, motion carried. ## 6A. REVOLVING LOAN FUND POLICY DISCUSSION Popp discussed due to the recent inquiries on the Big Lake EDA’s Revolving Loan Fund, staff recommended a discussion to clarify eligible entities. Popp explained the BLEDA loan policy states the intent is to provide businesses with direct loans but does not provide a definition that clearly prohibits non-profits from applying. Popp mentioned Sherburne County’s policy, pertaining to non-profits, states they may consider granting loans to non-profits under extraordinary or special circumstances where it can be clearly demonstrated the loan will contribute to or support the development of the business structure of the County. Popp explained if BLEDA determines non- profits are eligible, then clear guidelines should be adopted pertaining to when the loan may be utilized. Popp explained that, for example, assisting the American Legion with the construction of a legion hall would not fall within the statutory authority of a city or EDA. However, a loan may not be viewed as a general expense. While such an arrangement may be possible, it presents ## Big Lake BLEDA Meeting Minutes Date: MARCH 16, 2026 Page 2 of 5 certain gray areas. Wegeleben added this type of expense may not be statutorily permitted and could create complications for BLEDA, including potential findings that could impact future city bonding Commissioner Clarksean stated when the Fire Department revolving loan was issued, there was an expectation the funds would be repaid and noted providing funds to a nonprofit carries greater risk, as repayment is less certain due to its not-for-profit status. Clarksean discussed there is no personal guarantee associated with the loan. Wegeleben added there is no personal recourse to recover the funds; in the event of a default, there would be no assets to go after. Commissioner Knier noted a for-profit organization could go out of business, resulting in the loss of repayment. Wegeleben added a personal guarantee is typically in place, allowing a claim to be filed against an individual. Knier asked whether a similar personal guarantee could be required for a nonprofit organization, even if limited to one or two members. Wegeleben responded that nonprofit organizations are governed by a board of directors, rather than an individual, and therefore do not typically involve a personal guarantee. Knier asked what the American Legion is requesting. Popp replied they are seeking a revolving loan to finance property acquisition. Wegeleben clarified the discussion applies to any nonprofit organization, not just the one being considered in closed session. She explained the revolving loan fund was originally intended to support job creation or expand the tax base. With nonprofits, however, taxation occurs at a much lower rate. While residents may benefit indirectly—since growth can support other businesses, they do not see a reduction in property taxes, as no one else is contributing to cover the cost of services. Commissioner Parsons asked whether the wording would need to be changed. Popp replied she could address the specific inquiry now and, at a future meeting, present clarifying language to address nonprofit organizations requesting funds from the revolving loan program. Commissioner Clarksean inquired whether Sherburne County has ever provided a revolving loan to a nonprofit organization. Popp replied that, to her knowledge, they have not. She explained the intent was to allow flexibility for extraordinary circumstances, as some nonprofit organizations employ full-time staff who engage in job-creation activities. In such cases, the EDA could determine providing a loan would offer a clear benefit to the county. Commissioner Rohrbeck asked whether the nonprofit organization requesting the loan would be creating any jobs. Popp replied they would not. City Administrator Klimmek mentioned the language has the extraordinary that must come from Covid and Wegeleben added with Covid BLEDA did issue grants to all nonprofits during that time. Commissioner Knier noted he was leaning toward approving a revolving loan, recognizing the American Legion contributes to building a strong community. However, he trusts Deb’s judgment. Wegeleben noted the state is saying “no” without specifically stating it, adding this is not because anyone doubts that it would be a good idea. ## Big Lake BLEDA Meeting Minutes Date: MARCH 16, 2026 Page 3 of 5 Popp clarified the general consensus of the Commissioners was not to include nonprofits but possibly add the same language as Sherburne County. ## 6B. BLEDA STRATEGIC PLAN DISCUSSION Popp discussed in December 2025, BLEDA met in a joint workshop with the Planning Commission to review the key properties identified in BLEDA’s strategic plan. At that time, no major changes to BLEDA’s strategy were recommended, but potential changes to the City’s zoning and land use maps were identified for some of the privately owned parcels. Popp noted the majority of that work will be led by current landowners and the Planning Commission. Popp mentioned there are items for BLEDA to consider following the joint meeting, including 1.) potential involvement in updating land use or zoning regulations related to the Transit-Oriented Development District, 2.) Code amendments, specifically the Shoreland Code update, 3.) are there additional sections of City Code BLEDA would like to review or provide input on and 4.) provide any additional comments or questions regarding the Strategic Plan. Commissioner Knier clarified that BLEDA would need to include the Northstar area, as it is not currently part of the strategic plan, and asked about the potential benefits and drawbacks of BLEDA’s involvement. Popp explained the Planning Commission would, at a minimum, be involved, since the area is designated as a higher-density housing district. It was originally intended to support multiple uses and create a more walkable district. With Northstar leaving, there is an opportunity to reimagine the area entirely. She noted the EDA is involved in multiple aspects of economic development, including community marketing and evaluating what is economically viable in different parts of town. Popp suggested holding a joint work session with the Planning Commission and BLEDA. Commissioner Knier expressed support for BLEDA’s involvement, emphasizing that the Commissioners’ role is to have a say in the direction of such developments. Wegeleben shared the involvement of BLEDA would be beneficial as it allows for different perspectives and ideas to be considered. ## 6C. BLEDA FINANCIAL REPORT AND LIST OF CLAIMS FOR JANUARY AND FEBRUARY 2026 Deb Wegeleben reviewed the BLEDA financial report and list of claims for January and February 2026. A request for the $150,000 reimbursement from the Smith Property bond proceeds was submitted and will be reflected in the March 2026 financial report. The BLEDA fund balance has been updated to include this amount. Current fund balances are as follows: the Designated Future Development Project Fund is $338,000, the Designated Revolving Loan Fund is $100,000, and the Unreserved (Operating) Fund shows a deficit of ($91,587). The operating fund is expected to return to a positive balance once property tax revenues are received. Commissioner Knier asked what the $338,000 was designated for. Wegeleben responded it is intended for development purposes and was part of the original funds the City Council transferred to BLEDA for development. Popp added the Designated Revolving Loan Fund has also been used to cover costs associated with the BLEDA-owned property at 421 Foley Avenue. ## Big Lake BLEDA Meeting Minutes Date: MARCH 16, 2026 Page 4 of 5 Commissioner Clarksean motioned to approve the BLEDA Financial Report and List of Claims for January and February 2026. Seconded by Commissioner Parsons unanimous ayes, motion carried. ## 6D. COMMUNITY DEVELOPMENT DEPARTMENT UPDATE Popp reviewed the Community Development Department update. Popp mentioned the Revolving Loan Fund discussion, the Pizza Factory extension, ongoing projects including the shoreland ordinance update, general code housekeeping, and two upcoming annexations. Popp shared there is continued interest in residential, industrial, and commercial developments. ## 7. OTHER Popp reviewed a letter of support, on behalf of BLEDA, for federal support through Emmers office. Motion made by Commissioner Clarksean to approve the BLEDA letter of support for federal support through Emmers office. Seconded by Commissioner Knier, unanimous ayes, motion carried. Motion made by Commissioner Knier to recess the regular meeting at 5:49 p.m. to go to Closed Session for item No. 8. Consider the Sale of Property Parcel No. 65-00403-0430 allowed per MN Statute 13D.05, Subd. 3c3. Seconded by Commissioner Clarksean, unanimous ayes, motion carried. ## 8. CLOSED SESSION – CONSIDER SALE OF PROPERTY PARCEL NO. 65-00403-0430 PER M.S. ## 13D.05, SUBD. 3C3 Commissioner Clarksean motioned to open the Closed Session at 5:50 p.m. to consider the sale of property parcel No. 65-00403-0430 allowed per MN Statute 13D.05, Subd. 3c3. Seconded by Commissioner Parsons, unanimous ayes, motion carried. Commissioners present: Donna Clarksean, Paul Knier, Kathryn Parsons, and Jake Rohrbeck. Also present: BLEDA Executive Director Marie Popp, City Administrator Hanna Klimmek, BLEDA Assistant Treasurer Deb Wegeleben, and BLEDA Secretary/Deputy City Clerk Lisa Miller. Marie Popp reviewed the potential sale of property, identified as Parcel No. 65-00403-0430. No action was taken by the Commission during the Closed Session. Commissioner Clarksean motioned to close the Closed Session and reconvene the March 16, 2026 regular meeting at 6:03 p.m. Seconded by Commissioner Parsons, unanimous ayes, motion carried. ## Big Lake BLEDA Meeting Minutes Date: MARCH 16, 2026 Page 5 of 5 Commissioner Knier motioned to table the discussion on the sale of Parcel No. 65-00403-0430 until all BLEDA members are present. Seconded by Commissioner Clarksean, unanimous ayes, motion carried. There was no direction given considering the sale of property of Parcel No. 65-00403-0430. ## 9. ADJOURN Commissioner Knier motioned to adjourn the meeting at 6:05 p.m. Seconded by Commissioner Clarksean, unanimous ayes, meeting adjourned. ## Big Lake Parks Committee Meeting Minutes Date: April 27, 2026 Page 1 of 5 ## - DRAFT MINUTES - ## NOT APPROVED ## PARKS ADVISORY COMMITTEE ## MEETING MINUTES ## APRIL 27, 2026 ## 1. CALL TO ORDER Vice-Chair Creighton called the meeting to order at 6:00 p.m. ## 2. PLEDGE OF ALLEGIANCE ## 3. ROLL CALL Committee Members present: Scott Creighton, Kameron Hanson, Kim Noding, Lisa Odens, Megan Weber, and Jeff Webster. Committee Members absent: Doug Peterson. Also present: Streets, Parks, and Fleet Superintendent Norm Michels and Finance Director Deb Wegeleben. ## 5. OPEN FORUM Vice-Chair Creighton opened the open forum at 6:01 p.m. No one came forward. Vice-Chair Creighton closed the open forum at 6:01 p.m. ## 4. ADOPT AGENDA Committee Member Odens motioned to approve the agenda as presented. Seconded by Committee Member Hanson, unanimous ayes, motion carried. ## 6. APPROVAL OF MINUTES Committee Member Noding motioned to accept the January 26, 2026 Parks Advisory Committee minutes as presented. Seconded by Committee Member Weber, unanimous ayes, motion carried. ## 7. BUSINESS ## 7A. SKATEPARK DISCUSSION Michels asked the PAC to discuss and provide informal feedback regarding fencing and size of the skatepark at Lakeside Park. Hanson asked what type of skatepark was at Lakeside Park previously. Michels confirmed it was previously a modular design. Weber asked about the previous size. Michels stated that he doesn’t have the specifics for its previous size. Hanson asked about the previous fence. Michels stated that it previously had a six-foot fence that had two openings. He ## Big Lake Parks Committee Meeting Minutes Date: April 27, 2026 Page 2 of 5 ## - DRAFT MINUTES - ## NOT APPROVED stated that he doesn’t feel a fence is necessary and that it may send the wrong message. Michels stated that inground bowls aren’t an option due to the drainage to the lake and potential stormwater issues, so everything needs to be at ground level or above. Noding asked if the pictures in the PAC packet are proposed designs. Michels stated that they are examples to give some reference to the PAC on what an in-ground skate park might look like. Creighton asked about the costs that are listed with the reference pictures. Michels stated that the preliminary numbers that were brought to City Council for an in-ground concrete design is projected to be $400,000 and the modular design cost was projected to be around $320,000 to $340,000 with the same size footprint as the previous skatepark. Creighton recommended that there not be full fencing, but he is open to a four-foot fence in front of the parking lot portion. Noding agreed that full fencing is not necessary. Hanson expressed concern that skateboards could roll into the volleyball area if it is too close. Hanson asked about the cost of installing a full fence. Michels stated that a four-foot fully enclosed fence would be about $1,500. Hanson recommended concrete barriers as an alternative. Michels stated that depending on the design and if there are ramps on the side where the volleyball court is located, fencing or barriers may not be needed. Odens asked if it could be included in the specification sheet that there be a design that prevents skateboards from being a hazard for the nearby amenities. Michels and Wegeleben confirmed that this is an option. Weber asked about the Apple Valley reference. Michels stated it was the closest example that he could find for the PAC to reference. She stated that she agrees with staff’s recommendation on using close to the same footprint as the previous skatepark so that there can be a good variety of features. Odens stated that with the playground being far enough from the skatepark there shouldn’t be any concern of small children entering the skatepark as a safety hazard. Creighton stated his only concern would be the same as Hanson’s to ensure that the volleyball court is far enough from the skatepark that there aren’t any safety concerns. Creighton agreed with keeping the skatepark around the same size as it was previously. Noding asked about grant funding. Wegeleben stated that the City has applied for grant funding and they won’t be announced until the fall of 2026. Noding asked about Paul with City Skate. Michels stated that staff has kept in touch with him. Michels stated that staff will put together a specification sheet for the skatepark and bring it back for final review at an upcoming PAC meeting. Weber asked if a requirement for variety of features could be included. Michels stated that this can be included in the specification sheet. Weber asked if Paul with City Skate could help staff put together a specification sheet to ensure that the lowest bid is still a quality design with various features. Michels stated that he isn’t sure if Paul is able to help with that, but he may have someone in his organization that could assist staff. Wegeleben stated that staff could ask neighboring communities for help as well. Michels stated that there are a few cities in Minnesota that have recently installed skateparks that he can reach out to for guidance. ## Big Lake Parks Committee Meeting Minutes Date: April 27, 2026 Page 3 of 5 ## - DRAFT MINUTES - ## NOT APPROVED Odens asked if there is a way to give a vendor a budget that they need to work with so that the design could be reviewed before being approved. Wegeleben stated that State Statute requires projects over $350,000 it must go through the sealed bid process with a thirty-day notice. ## 7B. ARCHERY RANGE DISCUSSION Michels asked the PAC to discuss and provide informal feedback regarding the potential location of an Archery Range. Hanson stated that River Oaks is his preference. Creighton agreed that River Oaks makes the most sense. He stated that there aren’t a lot of amenities and it is more isolated which is more safe than Sanford Select Acres Park which is smaller and used by children. He stated that there is more parking at River Oaks Park and it could encourage more people to use the space. He stated that he has family friends who participate in archery and it is a growing sport. Odens stated that she agreed River Oaks is a better option that seems much safer. Weber asked if there is more space at Sanford Select Acres. Michels stated that because of the location of the parking lot at River Oaks Park, there is more limited space there than at Sanford Select Acres. He stated that if the archery range was installed where the RC car track is currently located, it would be up to an 80-yard shot. He stated that there is a section of River Oaks Park where an irrigator goes through and because of that it is landlocked. He stated that even with that information in mind, the perception of having an archery range at Sanford Select Acres could bring some concern and that is why he ultimately recommends River Oaks Park. Weber asked how long of a range could be installed at River Oaks Park. Michels stated that depending on whether a dirt berm or wall is chosen, he is hopeful that the range could be up to 60 yards. Michels stated that he has experience with archery and he would ideally like to see 20-, 40-, and 60-yard ranges. He is also considering whether to install a crossbow target. He stated that he will do more research and bring back the discussion on range length and crossbow targets at a future meeting. He stated that Bunker Hills Activity Center has very large ranges and walk through ranges. There are also elevated platforms that can be an option. Weber stated that her children joined the archery club and it would be nice to have local options for practice. Michels stated that Becker is hosting regional events on donated land that has fully covered stations. He stated that Big Lake will likely have a much smaller range due to space and funding limitations. Hanson asked about the Eagle Scout that is interested in helping with the project and if the project could be completed by the time it is due. Michels stated that it would need to be completed by spring of 2027and his support would be for the physical labor. He stated that he has relayed to the Eagle Scout that there is no guarantee on a timeline as it still needs formal approval by City Council. Odens asked if the archery range is approved if the work can be done in-house. Michels confirmed that the majority of the project should be able to be completed in-house. Hanson asked about potential cost. Michels stated the cost would be around $15,000 and the majority of the cost would ## Big Lake Parks Committee Meeting Minutes Date: April 27, 2026 Page 4 of 5 ## - DRAFT MINUTES - ## NOT APPROVED be backstops and labor. He stated that backstops are a continual cost to replace depending on how heavily they are used. Hanson asked about the disc golf course’s practice range and if it needs to be relocated. Michels stated that it would need to be moved, but because it is a practice tee, it shouldn’t be an issue and he will consult with a disc golf course designer before making the change. ## 7C. CURRENT BALANCE OF FUNDS UPDATE Wegeleben reviewed the current city budget pertaining to parks. Nodding asked if baby swings have been ordered for the new parks. Michels stated that because the measurements for infant swings are different, he cannot install them at all three new playgrounds, but that he should be able to order and install at least one. Wegeleben stated that backstops would be included in the general fund as an ongoing cost for general maintenance. ## 7D. STAFF UPDATES Michels reviewed the status of current park projects and maintenance in the community. He stated that spring fertilizing has been completed in the parks and staff is working on playground inspections. He stated that once the inspections are completed, staff will update the Playground Replacement Plan. Michels stated that every park that is having playground equipment replaced will be included on the new Verizon system which should help with cost savings. Michels stated that Lakeside Park playground installation will begin once rain clears up. He stated that Public Works staff has been staging the playground equipment so it is ready for installation. He stated that there is a section of sidewalk being replaced, then playground equipment will be installed, and finally the Pour and Play will be poured. Lake Ridge Park and Shores of Lake Mitchell playground installation will follow Lakeside Park’s installation. Public Works staff will complete final grading and irrigation before they open to the public. Noding asked about the Pour and Play surface. Michels stated that it is 4.5 inches of poured rubber that is porous with rock underneath it to allow for water drainage. Michels stated that there are two small sections of Pour and Play under the swings and near the entrance at Powell Park. He stated that it should make maintenance easier for staff. ## 7E. STRATEGIC PLAN STANDING ITEM Michels reviewed the Strategic Plan and asked for the PAC to recommend revisions as needed. ## 8. COMMITTEE MEMBERS’ REPORTS ## 9. OTHER Michels stated that the Mitchell Farms Park survey went to City Council and staff was directed to look into various options for amenities. He stated that he is requesting the PAC submit some ## Big Lake Parks Committee Meeting Minutes Date: April 27, 2026 Page 5 of 5 ## - DRAFT MINUTES - ## NOT APPROVED amenity options for staff to research and review and then a further discussion will be brought to a future PAC meeting. Noding mentioned that there are different types of playground equipment that can be less expensive and on a smaller scale. Michels stated that it would be a good idea to offer playground equipment that caters to different age groups. Creighton stated that there were some people in attendance that entered after the open forum was closed. Vice-Chair Creighton opened the open forum at 7:10 p.m. Shawn 5636 Loon Drive: Stated that he is following up on Mitchell Farms Park. He appreciates that there are ongoing conversations regarding the park. He stated that some type of playground would be most beneficial with the demographics in the area. He stated that there are dozens of elementary school bus stops within walking distance of the park. He stated that although a basketball court may be used by some of the people living in the area, it wouldn’t be best for the majority. He stated that most children enjoy using a playground and will be the best solution. He stated that the playground that was at the park before was liked by many that live in the area and that the survey results showed people in the area would support funding for replacement of a similar style playground. He stated that the community should be brought into the discussions that directly impact them as residents. Emily 5636 Loon Drive: Stated that she bought the house because of the playground in the neighborhood and many of their neighbors did the same. She stated that the houses in the area have a high turnover rate and there are always families moving to the neighborhood. She stated that since the park has been removed she is noticing a lot of children biking in the roads. She stated that in the very least it would be nice to have some swings installed at Mitchell Farms Park. Vice-Chair Creighton closed the open forum at 7:16 p.m. ## 10. ADJOURN Committee Member Weber motioned to adjourn the meeting at 7:17 p.m. Seconded by Committee Member Noding, unanimous ayes, meeting adjourned. ## Planning Commission Meeting Minutes Date: May 4, 2026 Page 1 of 3 ## BIG LAKE PLANNING COMMISSION ## MEETING MINUTES ## MAY 4, 2026 ## 1. CALL TO ORDER Vice-Chair Heidemann called the meeting to order at 6:00 p.m. ## 2. PLEDGE OF ALLEGIENCE The Pledge of Allegiance was recited. ## 3. ROLL CALL Commissioners present: Vice-Chair Alan Heidemann, Paul Seefeld, Bryce Tradewell, Mason Busch, and Jake Geroux. Commissioners Absent: Lisa Odens, Tony Velishek. Also present: Planning Technician Tara Kohl, and Planning Consultant Kendra Lindahl from Landform Professional Services LLC. ## 4. ADOPT AGENDA Commissioner Tradewell motioned to adopt the agenda. Seconded by Commissioner Busch. Unanimous ayes, motion carried. ## 5. OPEN FORUM Vice-Chair Heidemann opened the open forum at 6:02 p.m. No one came forward. Vice-Chair Heidemann closed the open forum at 6:02 p.m. ## 6. APPROVE PLANNING COMMISSION MEETING MINUTES OF APRIL 6, 2026 Vice-Chair Heidemann requested a correction to page 1 of the minutes, removing Paul Seefeld from Commissioners present. Commissioner Tradewell motioned to approve the April 6, 2026 Planning Commission meeting minutes with edits. Seconded by Commissioner Busch, unanimous ayes, motion carried. ## 7. BUSINESS ## Planning Commission Meeting Minutes Date: May 4, 2026 Page 2 of 3 ## 7A. PUBLIC HEARING – AMENDMENTS TO SUBSECTION 1003.11 (R-5, RESIDENTIAL ## REDEVELOPMENT DISTRICT) AND SECTION 1004.03 (SHORELAND MANAGEMENT ## OVERLAY DISTRICT) OF CHAPTER 10 (ZONING ORDINANCE) OF THE BIG LAKE CITY CODE Kendra Lindahl reviewed the staff memo summarizing proposed amendments to Subsection 1003.11 (R-5, Residential Redevelopment District) and Section 1004.03 (Shoreland Management Overlay District) of Chapter 10 (Zoning Ordinance) of the Big Lake City Code. Lindahl shared that the goals of this Ordinance update are to modernize, improve clarity, and reduce conflicts while retaining the flexibility in the current ordinance and no significant policy changes are proposed. Commissioner Seefeld stated that it is good to streamline the code. Commissioner Geroux stated that the tables make it easier to read. Vice-Chair Heidemann opened the public hearing at 6:10 p.m. No one came forward. Vice-Chair Heidemann closed the public hearing at 6:10 p.m. Commissioner Tradewell asked if there was a reason behind the code now requiring connection to City sewer and water. Lindahl replied that the provision was not new and is in the code today. Lindahl stated that it is preferable for residents to connect to City water and sewer when available. Commissioner Busch motioned to recommend approval of the proposed code revisions to Subsection 1003.11 (R-5, Residential Redevelopment District) And Section 1004.03 (Shoreland Management Overlay District) Of Chapter 10 (Zoning Ordinance) of the Big Lake City Code. Seconded by Commissioner Tradewell, unanimous ayes, motion carried. ## 7B. PUBLIC HEARING – ZONING MAP AMENDMENTS TO REFLECT CHANGES TO THE ## SHORELAND OVERLAY DISTRICT – CONTINUED TO JUNE 1, 2026 MEETING Kendra Lindahl shared that the item and public hearing will be continued to the June 1, 2026 Planning Commission meeting. Vice-Chair Heidemann opened the public hearing at 6:13 p.m. No one came forward. Commissioner Seefeld motioned to continue the public hearing to June 1, 2026. Seconded by Commissioner Tradewell, unanimous ayes, motion carried. ## 8. COMMUNITY DEVELOPMENT UPDATE ## Planning Commission Meeting Minutes Date: May 4, 2026 Page 3 of 3 Tara Kohl reviewed the Community Development Department update. Kohl shared that a candidate has accepted the Community Development Technician position contingent on City Council approval. Kohl shared that staff anticipate multiple applications for residential development in the coming months. Kohl reviewed the City’s code enforcement procedure. ## 9. COMMISSIONERS’ REPORTS Commissioner Seefeld shared that the City Council has been discussing street projects, wastewater, future Highway 10 projects, two annexations, and a code update. 10. OTHER - None. ## 11. ADJOURN Commissioner Seefeld motioned to adjourn the meeting at 6:15 p.m. Seconded by Commissioner Tradewell unanimous ayes, motion carried. ## Big Lake BLEDA Meeting Minutes Date: MAY 11, 2026 Page 1 of 4 ## - DRAFT MINUTES - ## NOT YET APPROVED ## BIG LAKE ECONOMIC DEVELOPMENT AUTHORITY ## MEETING MINUTES ## MONDAY, MAY 11, 2026 ## 1. CALL TO ORDER President Alan Heidemann called the meeting to order at 5:30 p.m. ## 2. PLEDGE OF ALLEGIANCE The Pledge of Allegiance was recited. ## 3. ROLL CALL Commissioners present: Donna Clarksean, Ken Geroux, Alan Heidemann, Paul Knier, Kristopher Knodle, and Kathryn Parsons. Commissioners absent: Jake Rohrbeck. Also present: BLEDA Executive Director Marie Popp, City Administrator Hanna Klimmek, BLEDA Assistant Treasurer Deb Wegeleben and BLEDA Secretary Lisa Miller. ## 4. ADOPT AGENDA Commissioner Knier motioned to adopt the proposed Agenda. Seconded by Commissioner Geroux, unanimous ayes, motion carried. ## 5. APPROVE BLEDA MINUTES OF APRIL 13, 2026 Commissioner Geroux motioned to approve the BLEDA minutes of April 13, 2026, as presented. Seconded by Commissioner Parsons, unanimous ayes, motion carried. ## 6A. CITY-OWNED LOTS ON HIGHWAY 25 AND PLEASANT AVENUE BLEDA Executive Director Marie Popp discussed two City-owned parcels along Highway 25 near Pleasant Avenue that formerly housed the senior center. Popp explained while the Comprehensive Plan designates the properties for Business use, they are currently zoned R-3 High Density Residential within the Downtown District Transition Zone. Popp noted parcels intended for economic development have historically been owned and managed by BLEDA. The land use map shows the area as being business along Highway 25, including current homes. R-3 setbacks on the front and rear of the two properties show one as 50 feet and the other as 40 feet, which would take up the entire site. She stated if BLEDA wishes to take a more active role in preparing the site for future development, the parcels would need to be rezoned and ## Big Lake BLEDA Meeting Minutes Date: MAY 11, 2026 Page 2 of 4 ## - DRAFT MINUTES - ## NOT YET APPROVED combined to align with the intended land-use vision. Popp also noted BLEDA could consider acquiring additional property nearby to create a larger and more marketable development opportunity. Popp asked BLEDA to discuss if they would like to consider the site a priority for future economic development planning and if there is any interest in pursuing next steps. BLEDA Commissioners discussed the future development potential of city-owned parcels along Highway 25 and the possibility of combining adjacent parcels to create a more marketable redevelopment site. Popp explained the current concept would involve combining two city- owned parcels and potentially acquiring an additional privately owned parcel to improve site size, access, and development feasibility. Discussion included possible future commercial uses, including a small coffee shop or similar business, and how the site aligns with the City’s long- term land use plans for business development. BLEDA discussed differing perspectives regarding whether the City and EDA should continue acquiring and assembling property for redevelopment purposes or instead return existing properties to the private sector and tax rolls. Some Commissioners expressed support for holding the properties for future redevelopment opportunities, while others favored minimizing City ownership unless additional acquisition would significantly improve redevelopment potential. Popp reviewed the existing zoning and land use designations in the area, noting that portions of the area are currently zoned R-3 but identified for future business and high-density residential uses in the comprehensive plan. Discussion was had on the potential administrative process of transferring ownership of the parcels between the City and EDA if redevelopment efforts move forward. Consensus of the BLEDA was to continue holding the existing parcels and not actively pursue acquisition of the adjacent private parcel at this time, but to remain open to future discussions if the property owner expresses interest or redevelopment opportunities arise. ## 6B. CITY ORDINANCE FEEDBACK DISCUSSION Popp discussed BLEDA has historically taken an active role in reviewing City ordinances when efficiencies can be identified or when feedback suggests certain requirements may be outdated or burdensome for area businesses. Popp reviewed recent comments received from the business community and asked for BLEDA discussion and recommended direction. BLEDA discussion was held regarding potential amendments to the City’s landscaping, building height, and downtown design standards ordinances. Concerns were raised about the cost and practicality of current landscaping requirements for commercial developments, with discussion focusing on balancing aesthetics with affordability and maintenance considerations. Popp reviewed neighboring community standards, noting Becker has limited landscaping requirements while Elk River has more extensive standards. Consensus was reached for staff to further review landscaping and hardscape requirements and return with recommendations. ## Big Lake BLEDA Meeting Minutes Date: MAY 11, 2026 Page 3 of 4 ## - DRAFT MINUTES - ## NOT YET APPROVED Popp presented information regarding current maximum building height regulations, noting most zoning districts are limited to 35 feet, with the TOD district allowing up to 60 feet. Discussion included recent requests from industrial businesses seeking additional building height to accommodate equipment and overhead cranes. BLEDA discussed concerns that the current restrictions may limit business growth, building design flexibility, and economic development opportunities. Comparisons with surrounding communities were reviewed, including industrial height allowances exceeding 100 feet in some areas. General consensus supported reviewing and potentially increasing allowable building heights, up to 199 feet, in certain zoning districts while maintaining current single-family residential standards. Staff was directed to continue researching surrounding community standards, infrastructure considerations, and district-specific recommendations. Discussion also occurred regarding the City’s downtown design standards and overlay districts. BLEDA discussed the history and intent of the standards, which were originally established in the late 1990s to improve aesthetics and create a more cohesive downtown appearance. Concerns were expressed that portions of the standards are overly prescriptive, create confusion for developers, and may hinder redevelopment opportunities. Specific examples were shared regarding past development challenges and requirements that were viewed as impractical for businesses. Popp reviewed the current downtown design district map and explained that some transition overlay areas no longer carry enforceable requirements. General consensus of the BLEDA supported eliminating or substantially revising the outdated downtown design standards and simplifying the process for future development and redevelopment projects. ## 6C. BLEDA STRATEGIC PLAN DISCUSSION Popp explained that BLEDA recently reviewed its Strategic Plan and made only minor revisions. During those discussions, a potential land sale prompted additional conversations about future action steps and tactical approaches for certain targeted parcels. Popp requested BLEDA revisit the Strategic Plan to ensure it continues to reflect the organization’s priorities, provides clear direction to staff, and aligns long-term goals with near-term action items. BLEDA discussed the potential pursuit of additional redevelopment and land acquisition opportunities within the downtown area. Popp noted there are funds available to pursue strategic property acquisitions if desired by BLEDA. Discussion included the importance of monitoring properties that may become available, including those not formally listed for sale, and maintaining communication with property owners and developers. BLEDA discussed the long-term vision for redevelopment in the downtown area, including concerns regarding the financial return on investment and the length of time it may take to recover acquisition costs ## Big Lake BLEDA Meeting Minutes Date: MAY 11, 2026 Page 4 of 4 ## - DRAFT MINUTES - ## NOT YET APPROVED through future property tax revenue. Some members expressed support for a proactive redevelopment approach, while others questioned the extent to which the City should be involved versus allowing private market redevelopment to occur independently. Popp provided an update regarding recent activity surrounding nearby storage facility properties and explained current zoning regulations would not allow additional storage buildings without further approvals, as existing facilities are grandfathered under current zoning. Discussion followed regarding whether redevelopment efforts should focus on adjacent properties and encouraging private investment rather than direct City acquisition. BLEDA also discussed the importance of preparing the area for future redevelopment opportunities in advance of the anticipated Public Safety Facility relocation in spring 2028. Popp explained that ongoing environmental work, planning efforts, zoning updates, comprehensive plan amendments, and revised development guidelines are intended to position the site for future marketing and redevelopment. Popp noted developers often seek certainty regarding zoning and development requirements prior to committing to projects. Discussion also included the future Request for Proposals (RFP) process, potential redevelopment criteria, and the importance of identifying EDA priorities for future development, including desired uses, density, and design expectations. Popp stated preliminary cleanup and planning work could likely be completed over the coming months before broader marketing efforts begin. BLEDA acknowledged redevelopment efforts require significant preparation and coordination but agreed continued planning and communication with interested developers and property owners remains important. Consensus of the BLEDA was to continue the discussion on the strategic plan at the next meeting. ## 6D. BLEDA FINANCIAL REPORT AND LIST OF CLAIMS FOR APRIL 2026 Deb Wegeleben reviewed the BLEDA financial report and list of claims for April 2026. Commissioner Knier motioned to approve the BLEDA Financial Report and List of Claims for April 2026. Seconded by Commissioner Geroux unanimous ayes, motion carried. ## 6E. COMMUNITY DEVELOPMENT DEPARTMENT UPDATE Popp reviewed closing on the Pizza Factory relocation took place on May 7, 2026. ## 7. OTHER ## 8. ADJOURN Commissioner Clarksean motioned to adjourn the meeting at 6:55 p.m. Seconded by Knier, unanimous ayes, meeting adjourned.