Aberdeen City Council
Regular MeetingAberdeen, SD · May 4, 2020
Minutes
17649
WORK SESSIONS
City Council Members met for closed work sessions in City Hall, 123 South Lincoln
Street, and at the Public Safety Building, 114 Second Avenue, SE, at 2:30 p.m. on May 1,
2020 and in City Hall, 123 South Lincoln Street, at 8:00 a.m. on May 2, 2020 to interview
City Manager Finalists pursuant to SDCL §1-25-2(1). Present were City Council Members
Mark Remily, Rob Ronayne, Dave Lunzman, Josh Rife, Alan Johnson, David Bunsness,
Dennis “Mike” Olson, Clint Rux, and Mayor Travis Schaunaman. No action was taken.
MINUTES
SPECIAL ABERDEEN CITY COUNCIL MEETING
City Council Chambers, 123 South Lincoln Street, Municipal Building,
Aberdeen, South Dakota, May 2, 2020, at 2:30 p.m., special meeting of the Board of
City Council Members, Mayor Travis Schaunaman presiding. Present at roll call
were City Council Members Mark Remily, Rob Ronayne, Dave Lunzman, Josh
Rife, Alan Johnson, David Bunsness, Dennis "Mike" Olson, Clint Rux, and Mayor
Travis Schaunaman. City Staff present were Ron Wager and Jill Mohr.
Mayor Schaunaman led the Pledge of Allegiance.
NEW BUSINESS
EXECUTIVE SESSION
Motion by Ronayne, second by Rux to move into executive session to discuss
the qualifications, competence, performance, character or fitness of a prospective
public officer or employee, consult with legal counsel to discuss contractual matters,
and prepare for contract negotiations with prospective employee. (SDCL § 1-25-
2(1), (3), and (4)). All present voting aye, motion carried. Motion by Bunsness,
second by Rife to move out of executive session. All present voting aye, motion
carried.
SELECTION OF NEW CITY MANAGER
Motion by Bunsness, second by Rux to offer Joseph A. Gaa, of Dickinson,
North Dakota, the position of City Manager in coordination with the retirement of
Lynn Lander, current City Manager, and instructing Dr. Richard Fursman to
negotiate the contract terms with Mr. Gaa. All present voting aye, motion carried.
Upon agreement of contract terms fixing his compensation and starting date, the
Council, pursuant to Aberdeen City Charter, Sec. 3.01, shall formally appoint Mr.
Gaa as the new City Manager.
DISCUSSION AND PASSAGE OF RESOLUTION NO. 20-05-01R
Motion by Bunsness, second by Ronayne to approve first reading and
passage of Resolution No. 20-05-01R extending Emergency Ordinance No. 3
regarding the novel coronavirus COVID-19 Public Health Crisis. Upon roll call
vote, all voting aye, motion carried.
17650
RESOLUTION NO. 20-05-01R
RESOLUTION EXTENDING ORDINANCE NO. 20-04-05
COVID-19 EMERGENCY ORDINANCE NO. 3
AND EASING CERTAIN RESTRICTIONS OF THE ORDINANCE
WHEREAS, the Aberdeen City Council adopted COVID-19 Emergency
Ordinance No. 3 (Ordinance No. 20-04-05) (“emergency ordinance”) implementing
certain measures which it deemed necessary to slow the community spread of the
virus responsible for the COVID-19 disease; and
WHEREAS, aided by the voluntary compliance of most residents and
businesses with the social distancing and hygiene practices recommended by the
CDC, such measures have helped in slowing the community spread of the virus and
providing a basis to begin reopening businesses and other public gathering places
within the community; and
WHEREAS, the emergency ordinance shall be repealed, in part or in whole,
on the day following each regular or special meeting of the City Council, unless the
City Council at such regular or special meeting by resolution affirms (1) the
continued existence of the public health emergency, and (2) the necessity of all or
certain parts of the social distancing measures set forth in Section A, Paragraphs 1 -
7, and extends all or any part of the ordinance for the day following the next regular
or special meeting of the City Council.
WHEREAS, based on the number of cases in Brown County, the almost
complete lack of hospitalization in the City, and the available modeling, the City
Council believes some of the social distancing restrictions can be modified to allow
businesses to resume on-site services of customers without causing the number of
cases in the city to rise to the level that it will overwhelm the hospitals’ capacity if
proper procedures are put in place.
NOW, THEREFORE, BE IT RESOLVED:
1. The City Council affirms that some, but not all, of the social
distancing measures set forth in Section A, Paragraphs 1, 2, 3, 4, 5, 6, and 7 of the
emergency ordinance are necessary for the prevention and spread within the City of
Aberdeen of the contagious virus.
2. The City Council hereby extends paragraphs 1, 2, 3, 4, 5, and 7 of
Section A of the emergency ordinance for the day following the next regular or
special meeting of the City Council, except that part of each paragraph that prohibits
or closes on-site consumption, sales, or services if such business, facility, club, shop,
organization, or other entity complies with the following restrictions:
17653
MINUTES
Motion by Ronayne, second by Rife to approve the minutes of the City Council
Meetings of April 27 and 29, 2020, as circulated. Upon roll call vote, all voting aye, motion
carried.
PROCLAMATION
Mayor Schaunaman read and proclaimed May 3 – 9, 2020 as “Drinking Water
Week”.
OPEN FORUM – No one was present.
OLD BUSINESS
ORDINANCE NO. 20-04-03
Motion by Johnson, second by Rux to approve second reading and final adoption of
Ordinance No. 20-04-03 to rezone the property described as Lot 5, Block 40, Thomas
Addition in the NW ¼ of Section 24, T123N, R64W of the 5th P.M., Brown County, South
Dakota (926 South Lincoln Street) from (C-3) Central Business District to (R-3) High
Density Residential District. Upon roll call vote, all voting aye, motion carried.
ORDINANCE NO. 20-04-04
Motion by Ronayne, second by Rife to approve second reading and final adoption of
Ordinance No. 20-04-04 to rezone the property described as Lot 1, NSU Athletic Field
Addition in the SE ¼ of Section 24, T123N, R64W of the 5th P.M., Brown County, South
Dakota (1416 South State Street) from (R-2) Medium Density Residential District and (M)
Municipal, State, and County Use District to (M) Municipal, State, and County Use District.
Upon roll call vote, all voting aye, motion carried.
CONSENT CALENDAR
Motion by Johnson, second by Rux to approve the following items on the consent
calendar:
2019 Unaudited Financial Report – for the City of Aberdeen, South Dakota – receive and
place on file
REQUEST FOR STREET USE – City parking lot entrances to Lincoln Street and 5th Avenue
for the First United Methodist Church’s Worship Service on May 10, 2020
Upon roll call vote, all voting aye, motion carried.
NEW BUSINESS
DISCUSSION AND PASSAGE OF RESOLUTION NO. 20-05-02R
Motion by Rux, second by Johnson to approve first reading and passage of Resolution
No. 20-05-02R extending Emergency Ordinance No. 3 regarding the novel coronavirus
COVID-19 Public Health Crisis. Upon roll call vote, Remily, Ronayne, Lunzman, Rife,
Johnson, Bunsness, Rux, and Mayor Schaunaman voting aye, Olson voting nay, motion
carried.
17654
RESOLUTION NO. 20-05-02R
RESOLUTION EXTENDING ORDINANCE NO. 20-04-05
COVID-19 EMERGENCY ORDINANCE NO. 3
AND EASING CERTAIN RESTRICTIONS OF THE ORDINANCE
WHEREAS, the Aberdeen City Council adopted COVID-19 Emergency Ordinance
No. 3 (Ordinance No. 20-04-05) (“emergency ordinance”) implementing certain measures
which it deemed necessary to slow the community spread of the virus responsible for the
COVID-19 disease; and
WHEREAS, aided by the voluntary compliance of most residents and businesses with
the social distancing and hygiene practices recommended by the CDC, such measures have
helped in slowing the community spread of the virus and providing a basis to begin reopening
businesses and other public gathering places within the community; and
WHEREAS, the emergency ordinance shall be repealed, in part or in whole, on the
day following each regular or special meeting of the City Council, unless the City Council at
such regular or special meeting by resolution affirms (1) the continued existence of the public
health emergency, and (2) the necessity of all or certain parts of the social distancing
measures set forth in Section A, Paragraphs 1 - 7, and extends all or any part of the ordinance
for the day following the next regular or special meeting of the City Council.
WHEREAS, based on the number of cases in Brown County, the almost complete
lack of hospitalization in the City, and the available modeling, the City Council believes
some of the social distancing restrictions can be modified to allow businesses to resume on-
site services of customers without causing the number of cases in the city to rise to the level
that it will overwhelm the hospitals’ capacity if proper procedures are put in place.
NOW, THEREFORE, BE IT RESOLVED:
1. The City Council affirms that some, but not all, of the social distancing
measures set forth in Section A, Paragraphs 1, 2, 3, 4, 5, 6, and 7 of the emergency ordinance
are necessary for the prevention and spread within the City of Aberdeen of the contagious
virus.
2. The City Council hereby extends paragraphs 1, 2, 3, 4, 5, and 7 of Section A
of the emergency ordinance for the day following the next regular or special meeting of the
City Council, except that part of each paragraph that prohibits or closes on-site consumption,
sales, or services if such business, facility, club, shop, organization, or other entity complies
with the following restrictions:
17655
(a) Maintains a minimum six-foot space between tables, chairs, and barstools if
occupants are not members of the same household or dining party of not more
than 10 persons;
(b) Limits capacity in indoor recreational facilities and fitness businesses to a
number of persons that can safely and reliably ensure social distancing;
(c) Requires handwashing at regular intervals of at least once per hour for all
restaurant, bar, and food service employees;
(d) Cleans and disinfects video lottery machines between each customer and at
the start of business;
(e) Reduces seating to allow for social distancing by removing chairs or marking
certain seats as “not available due to social distancing”;
(f) Posts for customers the regular cleaning and disinfecting schedule;
(g) Maintains a six-foot space between customers waiting for service or entry into
the facility; and
(h) Employees of beauty and hair salons, nail salons, tattoo parlors, spas, massage
studios, and barber shops wear masks which cover their nose and mouth
during customer contact times. Customer seating must be at least six (6) feet
apart.
(i) Implements daily health screening protocol per South Dakota Department of
Health guidelines for all employees.
(j) Employees shall wear a mask that covers the face and nose when social
distancing guidelines cannot be met with, or a barrier to the public is not
provided.
(k) Equipment and mats in health, fitness, athletic, and weight training facilities
must be cleaned and disinfected between each use.
3. In addition to the specific requirements listed above, businesses shall operate
in a manner consistent with CDC guidelines and any applicable state regulation or executive
orders. Employers should plan to respond in a flexible way to varying levels of disease
17656
transmission in the community and be prepared to refine their business response plans as
needed.
4. The City encourages all individuals within the City to continue to follow the
CDC guidelines and recommended hygiene practices.
5. The City encourages grocery and retail stores to limit customers to a number
of persons that can safely and reliably ensure social distancing, and, where practicable, to
clearly mark one-way shopping aisles and install a plexiglass or similar divider between the
customer and the cashier.
6. The City encourages enhanced cleaning and disinfecting requirements for
motel and hotel rooms.
7. The City Council hereby extends paragraph 6 of Section A and all of Section
B of the emergency ordinance for the day following the next regular or special meeting of the
City Council.
The foregoing Resolution was approved after first reading and passed at a regular meeting of
the Aberdeen City Council on the 4th day of May, 2020. Number of AYES: 8; Number of
NAYS: 1.
SURPLUS DEFIBRILLATORS
Police Chief Dave McNeil requested permission to surplus two automated external
defibrillators (AEDS) for donation to the Zion Reform Church in Amherst, South Dakota and
the Aberdeen Alliance Church. Motion by Bunsness, second by Rife to approve the request
to surplus the two automated external defibrillators (AEDS) for donation to the churches.
Upon roll call vote, all voting aye, motion carried.
BID ON WATER RECLAMATION UTILITY WORK MACHINE
Water Reclamation Superintendent Peggi Badten recommended awarding the bid for
a 4 x 4 Bobcat utility work machine for the Water Reclamation Plant to Titan Machinery in
the amount of $49,578 less trade-in allowance of $18,970, on a 2010 ToolCat 5600 machine,
for a net bid of $30,608. Motion by Rife, second by Ronayne to award the 4 x 4 utility work
machine bid to Titan Machinery as recommended and authorize the City Manager and
Finance Officer to sign all necessary documents after approval by the City Attorney. Upon
roll call vote, all voting aye, motion carried.
BID ON 2020 RODENT CONTROL SERVICES
City Engineer Robin Bobzien recommended awarding the bid for Rodent Control
Services, in the city areas of the levee, parks, vacant lots, and holding ponds, to Tim Reed of
Bath, South Dakota at unit prices of $25.00 for 50 striped gophers and $50.00 for 100 pocket
Agenda
AGENDA FOR THE CITY COUNCIL MEETING
CITY OF ABERDEEN, SOUTH DAKOTA
MONDAY, MAY 4, 2020 AT 5:30 P.M.
CITY COUNCIL CHAMBERS, CITY HALL, 123 S. LINCOLN ST.
1. ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. MINUTES, CITY COUNCIL MEETINGS OF APRIL 27 AND 29, 2020
4. PROCLAMATION – “DRINKING WATER WEEK” – MAY 3 – 9, 2020
OPEN FORUM 5:30 TO 5:40 P.M. – 1. SEE FORMAT GUIDELINES AT END OF AGENDA
5. OLD BUSINESS
A. ORDINANCE NO. 20-04-03 TO REZONE CERTAIN DESCRIBED PROPERTY FROM (C-3)
DISTRICT TO (R-3) DISTRICT FOR LOT 5, BLOCK 40, THOMAS ADDITION IN THE NW ¼
OF SEC. 24, T123N, R64W (926 SOUTH LINCOLN ST.)
POSSIBLE SECOND READING AND FINAL ADOPTION OF ORDINANCE NO. 20-04-03
B. ORDINANCE NO. 20-04-04 TO REZONE CERTAIN DESCRIBED PROPERTY FROM (R-2)
DISTRICT AND (M) DISTRICT TO (M) DISTRICT FOR LOT 1, NSU ATHLETIC FIELD
ADDITION IN THE SE ¼ OF SEC. 24, T123N, R64W (1416 SOUTH STATE ST.)
POSSIBLE SECOND READING AND FINAL ADOPTION OF ORDINANCE NO. 20-04-04
6. CONSENT CALENDAR – POSSIBLE APPROVAL
A. 2019 UNAUDITED FINANCIAL REPORT FOR CITY OF ABERDEEN, SD – RECEIVE AND
PLACE ON FILE
B. REQUEST FOR STREET USE – CITY PARKING LOT ENTRANCES TO LINCOLN ST.
AND 5TH AVE. FOR FIRST UNITED METHODIST CHURCH’S WORKSHIP SERVICE
ON MAY 10, 2020 FROM 6:00 A.M. UNTIL NOON
7. NEW BUSINESS
A. DISCUSSION AND POSSIBLE FIRST READING AND PASSAGE OF RESOLUTION NO.
20-05-02R EXTENDING ORDINANCE NO. 20-04-05, ALSO KNOWN AS COVID-19
EMERGENCY ORDINANCE NO. 3
POSSIBLE APPROVAL OF RESOLUTION NO. 20-05-02R
B. REQUEST FROM POLICE DEPARTMENT TO SURPLUS TWO AUTOMATED EXTERNAL
DEFIBRILLATORS (AEDS) FOR DONATION TO CHURCHES
POSSIBLE APPROVAL TO SURPLUS THE AUTOMATED EXTERNAL
DEFIBRILLATORS FOR DONATION TO ZION REFORM CHURCH IN
AMHERST, SD AND ABERDEEN ALLIANCE CHURCH
C. BID RECOMMENDATION FOR WATER RECLAMATION PLANT 4 X 4 UTILITY WORK
MACHINE
POSSIBLE APPROVAL TO AWARD THE BID TO TITAN MACHINERY IN
THE AMOUNT OF $49,578 LESS TRADE-IN ALLOWANCE OF $18,970
ON A 2010 TOOLCAT MACHINE FOR A NET BID OF $30,608 AND TO
AUTHORIZE THE CITY MANAGER AND FINANCE OFFICER TO SIGN
NECESSARY DOCUMENTS AFTER APPROVAL BY CITY ATTORNEY
04/30/2020 Page 1 of 57
D. BID RECOMMENDATION ON 2020 RODENT CONTROL SERVICES
POSSIBLE APPROVAL OF THE UNIT PRICE BID FOR THE RODENT
CONTROL SERVICES FROM TIM REED OF BATH IN THE AMOUNT
OF $6,250
E. CHANGE ORDER/PAYMENT FOR ACCESSIBLE QUADRANT PROJECT
POSSIBLE APPROVAL OF CHANGE ORDER #1 IN THE AMOUNT
OF $25,945.83 AND PAYMENT #1 IN THE AMOUNT OF $54,502.64
TO CWF MASONRY & CONSTRUCTION FOR WORK ON PROJECT
F. BILLS: APPROVAL OF BILL LIST FOR MAY 4, 2020
G. CITY MANAGER’S REPORT
8. ADJOURN
1. OPEN FORUM PROVIDES AN OPPORTUNITY FOR THE PUBLIC TO ADDRESS THE CITY COUNCIL WITH
QUESTIONS, CONCERNS OR COMMENTS ON ITEMS, WHICH ARE NOT ON THE AGENDA. CITIZENS ARE
ASKED TO SIGN UP TO SPEAK PRIOR TO THE OPEN FORUM PORTION OF THE MEETING. OPEN FORUM
WILL BE LIMITED TO 10 MINUTES (IF NO ONE IS IN ATTENDANCE FOR THE OPEN FORUM, THE REGULAR
MEETING MAY BEGIN) UNLESS A MAJORITY OF THE CITY COUNCIL AGREES TO EXTEND THE TIME
PERIOD. THE OPEN FORUM MAY NOT BE USED TO MAKE PERSONAL ATTACKS, TO AIR PERSONALITY
GRIEVANCES, TO MAKE POLITICAL ENDORSEMENTS, OR FOR POLITICAL CAMPAIGN PURPOSES. OPEN
FORUM WILL NOT BE USED AS A TIME FOR PROBLEM SOLVING OR REACTING TO THE COMMENTS
MADE, BUT, RATHER FOR HEARING THE CITIZEN FOR INFORMATIONAL PURPOSES. THE CITY COUNCIL
MAY RESPOND WITH REQUEST FOR CITY MANAGEMENT TO FOLLOW UP AND REPORT BACK ON ANY
ISSUE RAISED DURING THE PUBLIC ADDRESS TIME. A PRESENTATION MAY NOT EXCEED TWO MINUTES
IN DURATION.
2. ADA COMPLIANCE: THE CITY OF ABERDEEN FULLY SUBSCRIBES TO THE PROVISIONS OF THE
AMERICAN’S WITH DISABILITIES ACT. IF YOU DESIRE TO ATTEND THIS PUBLIC MEETING AND ARE IN
NEED OF SPECIAL ACCOMMODATIONS, PLEASE NOTIFY THE CITY FINANCE OFFICE AT LEAST 8 HOURS
PRIOR TO THE MEETING SO APPROPRIATE AUXILIARY AIDS AND SERVICES CAN BE MADE AVAILABLE.
THE CITY COUNCIL MEETS WEEKLY ON MONDAYS AT 5:30 P.M. EXCEPT WHEN A HOLIDAY FALLS ON
MONDAY, IN WHICH CASE THE MEETING IS HELD AT 5:30 P.M. ON THE NEXT BUSINESS DAY.
3. A COPY OF THE SUBJECT MATTER ON THE CITY COUNCIL MEETING AGENDA IS AVAILABLE FOR PUBLIC
DISTRIBUTION AT THE CITY FINANCE OFFICE AND AVAILABLE ON THE CITY’S WEBSITE
www.aberdeen.sd.us.
**COUNCIL CHAMBERS GUIDELINES DURING COVID-19 PANDEMIC**
ALL PERSONS ATTENDING THE MEETING IN COUNCIL CHAMBERS SHOULD MAINTAIN PHYSICAL
SEPARATION OF AT LEAST SIX FEET (6') BETWEEN PERSONS WHO ARE NOT IMMEDIATE FAMILY MEMBERS
OR MEMBERS OF THE SAME HOUSEHOLD. PUBLIC SEATING IN COUNCIL CHAMBERS WILL BE ARRANGED
TO MAINTAIN THE PHYSICAL SEPARATION AND MAY NOT BE MOVED IN VIOLATION OF THIS REQUIREMENT.
ANY PERSON WHO FAILS TO MAINTAIN THE REQUIRED PHYSICAL SEPARATION WILL BE ASKED TO
COMPLY. ANY PERSON REFUSING TO COMPLY WILL BE REMOVED FROM COUNCIL CHAMBERS.
04/30/2020 Page 2 of 57
04/30/2020 Page 3 of 57
04/30/2020 Page 4 of 57
04/30/2020 Page 5 of 57
04/30/2020 Page 6 of 57
04/30/2020 Page 7 of 57
04/30/2020 Page 8 of 57
04/30/2020 Page 9 of 57
04/30/2020 Page 10 of 57
04/30/2020 Page 11 of 57
04/30/2020 Page 12 of 57
5A May 4, 2020
xxx
04/30/2020 Page 13 of 57
04/30/2020 Page 14 of 57
04/30/2020 Page 15 of 57
04/30/2020 Page 16 of 57
04/30/2020 Page 17 of 57
5B May 4, 2020
xxx
04/30/2020 Page 18 of 57
04/30/2020 Page 19 of 57
04/30/2020 Page 20 of 57
04/30/2020 Page 21 of 57
04/30/2020 Page 22 of 57
04/30/2020 Page 23 of 57
City of Aberdeen,
South Dakota
2019 Unaudited
Financial
Report
Prepared by:
Jordan McQuillen
Deputy Finance officer
04/30/2020 Page 24 of 57
TABLE OF CONTENTS
Governmental Funds Balance Sheets............................................................................... 1
Major Funds .................................................................................................................. 1
Non‐Major Governmental Funds .................................................................................. 2
Governmental Funds Statement of Revenues, Expenditures & Fund Balance ................ 5
Major Funds .................................................................................................................. 5
Non‐Major Governmental Funds .................................................................................. 7
Proprietary Funds Statement of Net Position .................................................................. 9
Major Funds .................................................................................................................. 9
Non‐Major Proprietary Funds ..................................................................................... 10
Proprietary Funds Statement of Revenues, Expenditures & Changes in Net Position ... 11
Major Funds ................................................................................................................ 11
Non‐Major Proprietary Funds ..................................................................................... 12
Fiduciary Funds Statement of Net Position .................................................................... 13
Fiduciary Funds Statement of Changes in Net Position ................................................. 14
Schedule of Changes in Long‐Term Debt ....................................................................... 15
Depository Disclosure .................................................................................................... 16
04/30/2020 Page 25 of 57
City of Aberdeen
Balance Sheet
GOVERNMENTAL FUNDS
December 31, 2019
101 208 215 219 Other Total
General Parks & Rec Airport Special Sales Tax Governmental Governmental
Fund Fund Fund Fund Funds Funds
ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES:
Assets:
Cash and Cash Equivalents 859,469.98 1,288,232.96 4,055,598.75 8,224,638.59 14,427,940.28
106 Cash with Fiscal Agent 6,079,695.28 5,000,000.00 0.00 11,079,695.28
151 Investments 215,606.92 215,606.92
110 Taxes Receivable--Delinquent 192,324.81 12,702.19 205,027.00
115 Accounts Receivable, Net 506,315.99 16,395.00 41,724.55 57,602.23 622,037.77
121 Special Assessments Receivable--Current 45,746.90 910.00 0.00 46,656.90
122 Special Assessments Receivable--Delinquent 36,744.74 636.00 0.00 37,380.74
131 Due from Other Funds 265,898.31 0.00 265,898.31
132 Due from Federal Government 76,637.14 5,000.00 251,608.08 0.00 333,245.22
132 Due from State Government 1,287,424.72 13,844.66 1,057,557.87 122,593.03 2,481,420.28
132 Due from County Government 63,619.40 826.80 10,821.52 75,267.72
142 Inventory of Stores Purchased for Resale 53,244.95 10,290.84 63,535.79
154 Deposits 546,770.00 0.00 546,770.00
155 Prepaid Expenses 1,698.80 8,522.00 0.00 10,220.80
Total Assets 9,962,346.07 85,534.75 1,595,410.25 10,113,156.62 8,654,255.32 30,410,703.01
Deferred Outflows of Resources:
198 Other Deferred Outflows of Resources 0.00 0.00
Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES 9,962,346.07 85,534.75 1,595,410.25 10,113,156.62 8,654,255.32 30,410,703.01
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES:
Liabilities:
201 Claims Payable 0.00 0.00
202 Accounts Payable 757,981.79 62,174.92 93,291.69 874.00 53,004.89 967,327.29
208 Due to General Fund 92,135.53 92,531.97 184,667.50
216 Accrued Wages Payable 234,292.55 38,019.77 9,752.51 7,778.63 289,843.46
217 Accrued Taxes Payable 0.00 0.00
218 Amount Held for Special Assessment
Debt Service 0.00 0.00
219 Amounts Held for Others 531,136.39 514,628.71 0.00 1,045,765.10
220 Customer Deposits 7,184.10 0.00 7,184.10
221 Due to Fiscal Agent 0.00 0.00
223 Unearned Revenue 17,838.69 17,838.69
Total Liabilities 1,530,594.83 192,330.22 103,044.20 515,502.71 171,154.18 2,512,626.14
Deferred Inflows of Resources:
244 Unavailable Revenue--Sales and Use Taxes 885,606.39 96,269.99 981,876.38
245 Unavailable Revenue--Property Taxes 192,324.81 12,702.19 205,027.00
246 Unavailable Revenue--Special Assessments 60,361.57 636.00 0.00 60,997.57
247 Other Deferred Inflows of Resources 22,551.91 274,866.06 885,606.39 58,221.23 1,241,245.59
Total Deferred Inflows of Resources 1,160,844.68 636.00 274,866.06 885,606.39 167,193.41 2,489,146.54
Fund Balances:
263 Nonspendable 548,468.80 61,766.95 60,290.84 670,526.59
264 Restricted 7,739,731.89 7,739,731.89
265 Committed 8,487,047.52 0.00 8,487,047.52
266 Assigned 648,860.00 1,217,499.99 225,000.00 515,885.00 2,607,244.99
267 Unassigned 6,073,577.76 (169,198.42) 0.00 5,904,379.34
Total Fund Balances 7,270,906.56 (107,431.47) 1,217,499.99 8,712,047.52 8,315,907.73 25,408,930.33
TOTAL LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES 9,962,346.07 85,534.75 1,595,410.25 10,113,156.62 8,654,255.32 30,410,703.01
04/30/2020 Page 26 of 57
City of Aberdeen
Combining Balance Sheet - Page 1 of 3
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2019
202 210 213 220 224 226 230 301 302 303 304 305 306 307 308 309 310
P&R Business Storm Library Landmark TIF #2 TIF #4 ARCC TIFD # 10 Parks & Rec TIFD #6 Public Safety TIFD #8 Library TIFD #12
Promotion Gift Improv. Dist. Parking Water Fine Comm. Bonds Bonds Bonds Bonds Aquatic Bonds Bonds Bldg. Bonds Bonds Bonds Bonds
Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund 2016 Fund
ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES:
Assets:
Cash and Cash Equivalents 1,210,684.46 461,680.89 559,980.67 42,888.63 71,387.87 10,441.32 251,838.69 622,383.19 840,372.48 575,232.32
151 Investments 215,606.92
110 Taxes Receivable--Delinquent 2,566.36 2,680.33
115 Accounts Receivable, Net 57,602.23
132 Due from State Government 122,593.03
132 Due from County Government 1,378.86 2,182.64
142 Inventory of Stores Purchased for Resale 10,290.84
Total Assets 122,593.03 1,210,684.46 3,945.22 466,543.86 627,873.74 42,888.63 0.00 286,994.79 10,441.32 251,838.69 0.00 622,383.19 0.00 840,372.48 0.00 575,232.32 0.00
Deferred Outflows of Resources:
198 Other Deferred Outflows of Resources
Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES 122,593.03 1,210,684.46 3,945.22 466,543.86 627,873.74 42,888.63 0.00 286,994.79 10,441.32 251,838.69 0.00 622,383.19 0.00 840,372.48 0.00 575,232.32 0.00
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES:
Liabilities:
202 Accounts Payable 22,859.21 165.10 29,980.58
208 Due to General Fund 15,441.81
216 Accrued Wages Payable 7,778.63
223 Unearned Revenue 17,838.69
Total Liabilities 15,441.81 40,697.90 0.00 165.10 37,759.21 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deferred Inflows of Resources:
244 Unavailable Revenue--Sales and Use Taxes 96,269.99
245 Unavailable Revenue--Property Taxes 2,566.36 2,680.33
247 Other Deferred Inflows of Resources 58,221.23
Total Deferred Inflows of Resources 96,269.99 0.00 2,566.36 2,680.33 58,221.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balances:
263 Nonspendable 10,290.84
264 Restricted 10,881.23 1,169,986.56 1,378.86 428,698.43 521,602.46 42,888.63 225,394.79 7,781.32 3,338.69 622,383.19 840,372.48 575,232.32
265 Committed
266 Assigned to 2020 Budget 35,000.00 61,600.00 2,660.00 248,500.00
267 Unassigned
Total Fund Balances 10,881.23 1,169,986.56 1,378.86 463,698.43 531,893.30 42,888.63 0.00 286,994.79 10,441.32 251,838.69 0.00 622,383.19 0.00 840,372.48 0.00 575,232.32 0.00
TOTAL LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES 122,593.03 1,210,684.46 3,945.22 466,543.86 627,873.74 42,888.63 0.00 286,994.79 10,441.32 251,838.69 0.00 622,383.19 0.00 840,372.48 0.00 575,232.32 0.00
04/30/2020 Page 27 of 57
City of Aberdeen
Combining Balance Sheet - Page 2 of 3
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2019
311 312 313 314 315 316 317 320 321 322 323 324 325 326 327 329 401 501
Campground TIFD #3 TIFD #17 City Hall TIFD #18 TIFD #19 Old Fed Bldg. TIFD #20 TIFD #21 TIFD #22 TIFD #23 TIFD #24 TIFD #25 TIFD #26 TIFD #27 TIFD #29 Cemetery Moccasin
Exp. Bonds Bonds Bonds Reno. Bonds Bonds Bonds Bonds Bonds Bonds Proj. Proj. Proj. Proj. Bonds Bonds Bonds Perp. Care Creek
Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Proj
ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES:
Assets:
Cash and Cash Equivalents 31,863.08 475,389.03 514,658.29 30,695.72 144,830.61 114,967.45 343,324.90 210,820.20 1,187,536.96
151 Investments
110 Taxes Receivable--Delinquent 6,421.17 1,034.33
115 Accounts Receivable, Net
132 Due from State Government
132 Due from County Government 4,920.10 1,095.30 1,244.62
142 Inventory of Stores Purchased for Resale
Total Assets 31,863.08 11,341.27 476,423.36 514,658.29 0.00 30,695.72 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145,925.91 116,212.07 343,324.90 210,820.20 1,187,536.96
Deferred Outflows of Resources:
198 Other Deferred Outflows of Resources
Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES 31,863.08 11,341.27 476,423.36 514,658.29 0.00 30,695.72 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145,925.91 116,212.07 343,324.90 210,820.20 1,187,536.96
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES:
Liabilities:
202 Accounts Payable
208 Due to __________________ Fund
216 Accrued Wages Payable
223 Unearned Revenue
Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Deferred Inflows of Resources:
244 Unavailable Revenue--Sales and Use Taxes
245 Unavailable Revenue--Property Taxes 6,421.17 1,034.33
247 Other Deferred Inflows of Resources
Total Deferred Inflows of Resources 0.00 6,421.17 1,034.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balances:
263 Nonspendable 50,000.00
264 Restricted 31,863.08 4,920.10 358,264.03 514,658.29 30,695.72 145,925.91 65,212.07 343,324.90 160,820.20 1,187,536.96
265 Committed
266 Assigned to 2020 Budget 117,125.00 51,000.00
267 Unassigned
Total Fund Balances 31,863.08 4,920.10 475,389.03 514,658.29 0.00 30,695.72 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145,925.91 116,212.07 343,324.90 210,820.20 1,187,536.96
TOTAL LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES 31,863.08 11,341.27 476,423.36 514,658.29 0.00 30,695.72 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145,925.91 116,212.07 343,324.90 210,820.20 1,187,536.96
04/30/2020 Page 28 of 57
City of Aberdeen
Combining Balance Sheet - Page 3 of 3
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2019
502 503 504 508 Total
TIF 26 TIF 27 TIF 29 PRF Nonmajor
Proj. Proj. Proj. PROJECT Governmental
Fund Fund Fund FUND Funds
ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES:
Assets:
Cash and Cash Equivalents 320,290.65 203,371.18 8,224,638.59
151 Investments 215,606.92
110 Taxes Receivable--Delinquent 12,702.19
115 Accounts Receivable, Net 57,602.23
132 Due from State Government 122,593.03
132 Due from County Government 10,821.52
142 Inventory of Stores Purchased for Resale 10,290.84
Total Assets 320,290.65 0.00 203,371.18 0.00 8,654,255.32
Deferred Outflows of Resources:
198 Other Deferred Outflows of Resources 0.00
Total Deferred Outflows of Resources 0.00 0.00 0.00 0.00 0.00
TOTAL ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES 320,290.65 0.00 203,371.18 0.00 8,654,255.32
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES:
Liabilities:
202 Accounts Payable 53,004.89
208 Due to __________________ Fund 77,090.16 92,531.97
216 Accrued Wages Payable 7,778.63
223 Unearned Revenue 17,838.69
Total Liabilities 0.00 0.00 0.00 77,090.16 171,154.18
Deferred Inflows of Resources:
244 Unavailable Revenue--Sales and Use Taxes 96,269.99
245 Unavailable Revenue--Property Taxes 12,702.19
247 Other Deferred Inflows of Resources 58,221.23
Total Deferred Inflows of Resources 0.00 0.00 0.00 0.00 167,193.41
Fund Balances:
263 Nonspendable 60,290.84
264 Restricted 320,290.65 203,371.18 (77,090.16) 7,739,731.89
265 Committed 0.00
266 Assigned to 2020 Budget 515,885.00
267 Unassigned 0.00
Total Fund Balances 320,290.65 0.00 203,371.18 (77,090.16) 8,315,907.73
TOTAL LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES 320,290.65 0.00 203,371.18 0.00 8,654,255.32
04/30/2020 Page 29 of 57
City of Aberdeen
Statement of Revenues, Expenditures & Changes in Fund Balance - GOVERNMENTAL FUNDS
GOVERNMENTAL FUNDS
For the Year Ended December 31, 2019
101 208 215 219 Other Total
General Parks & Rec Airport Special Sales GOVT GOVT
Fund Fund Fund Tax Fund Funds Funds
Revenues:
310 Taxes:
311 General Property Taxes 9,329,473.61 2,758,613.78 12,088,087.39
312 Airflight Property Tax 27,553.71 0.00 27,553.71
313 General Sales and Use Taxes 9,091,385.38 8,752,679.07 0.00 17,844,064.45
318 Tax Deed Revenue 3,412.92 0.00 3,412.92
319 Penalties and Interest on
331 Federal Grants 463,400.69 5,000.00 1,124,678.91 428,575.08 2,021,654.68
335.02 Prorate License Fees 28,603.97 0.00 28,603.97
335.03 Liquor Tax Reversion 215,889.84 0.00 215,889.84
335.04 Motor Vehicle Licenses (5%) 197,181.22 0.00 197,181.22
335.20 Other 2,964.00 0.00 2,964.00
336 State Payments in Lieu
of Taxes 7,941.41 0.00 7,941.41
338 County Shared Revenue:
338.01 County Road Tax 20,440.00 0.00 20,440.00
338.03 County Wheel Tax 9,125.64 0.00 9,125.64
340 Charges for Goods and Services:
341 General Government 51,287.12 0.00 51,287.12
342 Public Safety 202,312.47 0.00 202,312.47
343 Highways and Streets 145,430.00 0.00 145,430.00
349 Other 187,518.15 486,352.54 0.00 673,870.69
360 Miscellaneous Revenue:
361 Investment Earnings 171,480.69 8,918.46 159,694.75 59,210.76 399,304.66
362 Rentals 165,234.80 1,550.00 24,527.44 191,312.24
367 Contributions and Donations
412 Executive 377,468.26 0.00 377,468.26
414 Financial Administration 1,178,428.49 0.00 1,178,428.49
419 Other 1,718,206.26 0.00 1,718,206.26
Total General Government 3,274,103.01 0.00 0.00 193,092.86 0.00 3,467,195.87
420 Public Safety:
421 Police 5,395,103.05 54,561.67 0.00 5,449,664.72
422 Fire 4,145,846.46 8,163.20 0.00 4,154,009.66
423 Protective Inspection 225,433.61 0.00 225,433.61
429 Other Protection 327,157.58 0.00 327,157.58
Total Public Safety 9,766,383.12 0.00 0.00 389,882.45 0.00 10,156,265.57
430 Public Works:
431 Highways and Streets 3,974,584.61 5,028,008.53 711,254.28 9,713,847.42
432 Sanitation 1,233,140.73 0.00 1,233,140.73
435 Airport 2,404,761.77 0.00 2,404,761.77
436 Parking Facilities 110,122.49 110,122.49
437 Cemeteries 210,948.57 0.00 210,948.57
439 Transit 729,638.42 0.00 729,638.42
Total Public Works 5,937,363.76 210,948.57 2,404,761.77 5,028,008.53 821,376.77 14,402,459.40
04/30/2020 Page 30 of 57
City of Aberdeen
Statement of Revenues, Expenditures & Changes in Fund Balance - GOVERNMENTAL FUNDS
GOVERNMENTAL FUNDS
For the Year Ended December 31, 2019
101 208 215 219 Other Total
General Parks & Rec Airport Special Sales GOVT GOVT
Fund Fund Fund Tax Fund Funds Funds
440 Health and Welfare:
441 Health 15,000.00 402,823.13 0.00 417,823.13
442 Home Health 0.00 0.00
443 Mental Health Centers 0.00 0.00
444 Humane Society 0.00 0.00
445 Drug Education 30,000.00 0.00 30,000.00
446 Ambulance 0.00 0.00
447 Hospitals, Nursing Homes 0.00
and Rest Homes 0.00 0.00
449 Other 20,200.00 72,486.36 0.00 92,686.36
Total Health and Welfare 65,200.00 475,309.49 0.00 0.00 0.00 540,509.49
450 Culture and Recreation:
451 Recreation 2,441,787.75 0.00 2,441,787.75
452 Parks 2,440,483.42 2,399,270.35 4,839,753.77
455 Libraries 1,225,771.25 30,391.53 1,256,162.78
Total Culture and Recreation 1,225,771.25 4,882,271.17 0.00 0.00 2,429,661.88 8,537,704.30
460 Conservation and Development:
465 Economic Development 508,204.24 1,238,239.52 1,746,443.76
466 Economic Opportunity 119,000.00 0.00 119,000.00
Total Conservation and Development 508,204.24 0.00 0.00 119,000.00 1,238,239.52 1,865,443.76
Total Expenditures 20,777,025.38 5,568,529.23 2,404,761.77 5,729,983.84 11,499,954.83 45,980,255.05
Excess of Revenues Over (Under)
Expenditures 3,547,128.41 (4,675,178.77) (694,359.97) 5,247,415.83 (5,880,984.35) (2,455,978.85)
Other Financing Sources (Uses):
391.01 Transfers In 831,872.72 4,728,792.00 256,466.00 200,000.00 3,443,600.00 9,460,730.72
391.03 Sale of Municipal Property 564,573.10 696,942.52 0.00 1,261,515.62
391.04 Compensation for Loss or
Damage to Capital Assets 40,950.60 70,754.62 0.00 111,705.22
391.20 Long-Term Debt Issued 3,103,803.00 3,103,803.00
511 Transfers Out (4,630,030.00) (3,409,000.00) (589,339.80) (8,628,369.80)
512 Discount on Bonds
Issued 0.00 0.00
513 Payments to Refunded Debt
Escrow Agent 0.00 0.00
Total Other Financing Sources (Uses) (3,192,633.58) 4,799,546.62 256,466.00 (2,512,057.48) 5,958,063.20 5,309,384.76
Net Change in Fund Balances 354,494.83 124,367.85 (437,893.97) 2,735,358.35 77,078.85 2,853,405.91
Fund Balance - Beginning 6,916,411.73 (231,799.32) 1,655,393.96 5,976,689.17 8,238,828.88 22,555,524.42
Adjusted Fund Balance - Beginning 6,916,411.73 (231,799.32) 1,655,393.96 5,976,689.17 8,238,828.88 22,555,524.42
FUND BALANCE- ENDING 7,270,906.56 (107,431.47) 1,217,499.99 8,712,047.52 8,315,907.73 25,408,930.33
04/30/2020 Page 31 of 57
City of Aberdeen
Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Page 1 of 2
NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended December 31, 2019
202 210 212 213 220 224 226 230 301 302 303 304 305 307 308 309 311 312 313
Parks & Rec Cemetery Business Storm Library Landmark TIFD #2 TIFD #4 Parks & Rec TIFD # 10 Parks & Rec Public Safety TIFD #8 Library Camp TIFD #3 TIFD #17
Promotion Gift Improv. Impr. Dist. Parking Water Fine Comm. Bond Bond ARCC Bond Bond Aquatic Bond Bldg. Bond Bond Bond Bond Bond Bond
Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund
Revenues:
310 Taxes:
311 General Property Taxes 1,127,694.77 62,905.33 3,073.41 236,654.66 12,628.20 131,851.48 391,943.17 190,035.42 44,688.44
331 Federal Grants 26,011.00
360 Miscellaneous Revenue:
361 Investment Earnings 68.45 12,822.17 94.61 4,591.43 5,720.98 7,165.66 4.20 2,233.70 4,520.37 5,860.82 6,040.34 530.69
362 Rentals 24,527.44
363 Special Assessments
364 Maintenance Assessments
367 Contributions and Donations
Total General Government 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
430 Public Works:
431 Highways and Streets 700,948.59
436 Parking Facilities 110,122.49
Total Public Works 0.00 0.00 0.00 0.00 110,122.49 700,948.59 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
450 Culture and Recreation:
451 Recreation
452 Parks 1,246,630.26
455 Libraries 30,391.53
Total Culture and Recreation 0.00 1,246,630.26 0.00 0.00 0.00 0.00 30,391.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
460 Conservation and Development:
465 Economic Development and
Assistance 1,176,545.74 61,693.78
466 Economic Opportunity
Total Conservation and Development 1,176,545.74 0.00 0.00 61,693.78 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
470 Debt Service 236,455.00 14,008.64 250,450.00 131,851.48 568,785.00 709,727.50 391,943.17 719,337.50 53,362.50 209,288.47 144,525.00
480 Intergovernmental Expenditures
485 Capital Outlay
Total Expenditures 1,176,545.74 1,246,630.26 0.00 61,693.78 110,122.49 700,948.59 30,391.53 0.00 236,455.00 14,008.64 250,450.00 131,851.48 568,785.00 709,727.50 391,943.17 719,337.50 53,362.50 209,288.47 144,525.00
Excess of Revenues Over (Under)
Expenditures (48,782.52) 23,308.06 0.00 1,306.16 (77,930.21) (136,714.39) (8,733.44) 0.00 7,365.32 (1,376.24) (248,216.30) 0.00 (564,264.63) (703,866.68) 0.00 (397,447.16) (52,831.81) (9,763.34) (99,836.56)
Other Financing Sources (Uses):
391.01 Transfers In 1,600.00 250,000.00 570,000.00 740,000.00 410,000.00 56,000.00
391.20 Long-Term Debt Issued
511 Transfers Out (9,339.80) (20,000.00)
512 Discount on Bonds Issued
513 Payments to Refunded Debt
Escrow Agent
Total Other Financing Sources (Uses) 0.00 0.00 0.00 0.00 0.00 1,600.00 0.00 (9,339.80) 0.00 0.00 230,000.00 0.00 570,000.00 740,000.00 0.00 410,000.00 56,000.00 0.00 0.00
391.06/(514) Special Items
391.05/(515) Extraordinary Items
Net Change in Fund Balances (48,782.52) 23,308.06 0.00 1,306.16 (77,930.21) (135,114.39) (8,733.44) (9,339.80) 7,365.32 (1,376.24) (18,216.30) 0.00 5,735.37 36,133.32 0.00 12,552.84 3,168.19 (9,763.34) (99,836.56)
Changes in Nonspendable
Fund Balance - Beginning 0.00
Adjustments:
____________________________
____________________________
Adjusted Fund Balance - Beginning 59,663.75 1,146,678.50 72.70 541,628.64 667,007.69 51,622.07 9,339.80 279,629.47 11,817.56 270,054.99 616,647.82 804,239.16 562,679.48 28,694.89 14,683.44 575,225.59
FUND BALANCE- ENDING 10,881.23 1,169,986.56 0.00 1,378.86 463,698.43 531,893.30 42,888.63 0.00 286,994.79 10,441.32 251,838.69 0.00 622,383.19 840,372.48 0.00 575,232.32 31,863.08 4,920.10 475,389.03
04/30/2020 Page 32 of 57
City of Aberdeen
Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Page 2 of 2
NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended December 31, 2019
314 315 316 317 321 322 324 325 326 327 329 401 501 502 503 504 508 Total
City Hall TIFD #18 TIFD #19 Old Fed Bldg. TIFD #21 TIFD #22 TIFD #24 TIFD #25 TIFD #26 TIFD #27 TIFD #29 Cem. Moccasin TIFD #26 TIFD #27 TIFD #29 PRF Nonmajor
Reno. Bond Bond Bond Bond Bond Proj. Proj. Proj. Bond Bond Bond Perp. Care Creek Proj. Proj. Proj. PROJECT Governmental
Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Proj Fund Fund Fund FUND Funds
Revenues:
310 Taxes:
311 General Property Taxes 69,716.78 170,466.81 52,724.22 113,709.84 15,457.81 116,267.81 18,795.63 2,758,613.78
331 Federal Grants 402,564.08 428,575.08
360 Miscellaneous Revenue:
361 Investment Earnings 611.76 8,945.58 59,210.76
362 Rentals 24,527.44
363 Special Assessments 0.00
364 Maintenance Assessments 0.00
367 Contributions and Donations
Total General Government 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
430 Public Works:
431 Highways and Streets 10,305.69 711,254.28
436 Parking Facilities 110,122.49
Total Public Works 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,305.69 0.00 0.00 0.00 0.00 821,376.77
450 Culture and Recreation:
451 Recreation 0.00
452 Parks 1,152,640.09 2,399,270.35
455 Libraries 30,391.53
Total Culture and Recreation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,152,640.09 2,429,661.88
460 Conservation and Development:
465 Economic Development and
Assistance 1,238,239.52
466 Economic Opportunity 0.00
Total Conservation and Development 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,238,239.52
470 Debt Service 127,805.00 69,716.78 143,867.20 210,945.00 53,416.34 113,709.84 30,671.35 135,342.00 138,361.97 216,675.10 2,340,431.82 7,010,676.66
480 Intergovernmental Expenditures 0.00
485 Capital Outlay 0.00
Total Expenditures 127,805.00 69,716.78 143,867.20 210,945.00 53,416.34 113,709.84 0.00 30,671.35 135,342.00 138,361.97 216,675.10 0.00 10,305.69 0.00 0.00 2,340,431.82 1,152,640.09 11,499,954.83
Excess of Revenues Over (Under)
Expenditures (127,805.00) 0.00 26,599.61 (210,333.24) (692.12) 0.00 0.00 (15,213.54) (19,074.19) (119,566.34) (216,675.10) 4,355.25 (1,360.11) 0.00 0.00 (2,340,431.82) (543,004.01) (5,880,984.35)
Other Financing Sources (Uses):
391.01 Transfers In 160,000.00 96,000.00 560,000.00 150,000.00 450,000.00 3,443,600.00
391.20 Long-Term Debt Issued 3,103,803.00 3,103,803.00
511 Transfers Out (560,000.00) (589,339.80)
512 Discount on Bonds Issued 0.00
513 Payments to Refunded Debt
Escrow Agent 0.00
Total Other Financing Sources (Uses) 160,000.00 0.00 0.00 96,000.00 0.00 0.00 0.00 0.00 0.00 0.00 560,000.00 0.00 150,000.00 0.00 0.00 2,543,803.00 450,000.00 5,958,063.20
391.06/(514) Special Items 0.00
391.05/(515) Extraordinary Items 0.00
Net Change in Fund Balances 32,195.00 0.00 26,599.61 (114,333.24) (692.12) 0.00 0.00 (15,213.54) (19,074.19) (119,566.34) 343,324.90 4,355.25 148,639.89 0.00 0.00 203,371.18 (93,004.01) 77,078.85
Changes in Nonspendable 0.00
Fund Balance - Beginning
Adjustments:
____________________________
____________________________
Adjusted Fund Balance - Beginning 482,463.29 0.00 4,096.11 114,333.24 692.12 15,213.54 165,000.10 235,778.41 0.00 206,464.95 1,038,897.07 320,290.65 0.00 15,913.85 8,238,828.88
FUND BALANCE- ENDING 514,658.29 0.00 30,695.72 0.00 0.00 0.00 0.00 0.00 145,925.91 116,212.07 343,324.90 210,820.20 1,187,536.96 320,290.65 0.00 203,371.18 (77,090.16) 8,315,907.73
04/30/2020 Page 33 of 57
City of Aberdeen
Statement of Net Position
PROPRIETARY FUNDS
December 31, 2019 Nonmajor
Nonmajor
Water Sewer Enterprise
Fund Fund Funds Totals
ASSETS:
Current Assets:
Cash and Cash Equivalents 1,005,188.78 2,029,427.41 22,438.76 3,057,054.95
151 Investments 3,000,000.00 2,750,000.00 0.00 5,750,000.00
115 Accounts Receivable, Net 88,817.51 58,386.15 0.00 147,203.66
117 Unbilled Accounts Receivable 409,557.98 270,820.58 0.00 680,378.56
121 Special Assessments Receivable--Current 4,767.18 0.00 4,767.18
Total Current Assets 5,052,216.73 5,149,631.52 48,236.36 10,250,084.61
189 Net Pension Asset 5,195.66 3,679.58 508.10 9,383.34
Capital Assets:
160 Land 391,808.00 59,719.00 350,500.00 802,027.00
162 Buildings 27,820,352.00 34,702,167.00 1,593,192.00 64,115,711.00
164 Improvements Other Than Buildings 20,080,246.00 11,840,870.88 1,071,486.00 32,992,602.88
166 Machinery and Equipment 4,367,811.74 2,637,148.90 716,668.90 7,721,629.54
Accumulated Depreciation (Credit) Bldg (13,697,846.99) (13,957,857.86) (1,466,932.61) (29,122,637.46)
Accumulated Depreciation (Credit) Other (9,646,180.01) (5,821,420.51) 0.00 (15,467,600.52)
Accumulated Depreciation (Credit) M&E (2,954,195.16) (1,348,287.39) 0.00 (4,302,482.55)
0.00
Total Noncurrent Assets 26,367,191.24 28,116,019.60 2,265,422.39 56,748,633.23
202 Accounts Payable 236,654.80 63,416.69 21,292.16 321,363.65
208 Due to General Fund 81,230.81 81,230.81
215 Accrued Interest Payable 41,651.38 57,098.70 0.00 98,750.08
216 Accrued Wages Payable 12,207.84 15,128.67 3,513.32 30,849.83
219 Amounts Held gfor Others 34,899.61 34,899.61
223 Unearned Revenue 38,412.09 0.00 38,412.09
226 Bonds Payable Current: 1,093,017.10 1,123,874.93 2,216,892.03
230 Compensated Absences Payable -- Current 2,701.97 2,701.97
Total Current Liabilities 1,424,923.31 1,259,518.99 143,637.87 2,828,080.17
Noncurrent Liabilities:
231 Bonds Payable:
231.02 Revenue 6,942,269.62 8,915,262.09 0.00 15,857,531.71
233 Accrued Leave Payable 55,486.82 40,375.48 0.00 95,862.30
Total Noncurrent Liabilities 6,997,756.44 8,955,637.57 0.00 15,953,394.01
TOTAL LIABILITIES 8,422,679.75 10,215,156.56 143,637.87 18,781,474.18
DEFERRED INFLOWS OF RESOURCES:
247 Other Deferred Inflows of Resources 0.00 0.00
248 Pension Related Deferred Inflows 114,193.95 80,871.96 11,167.25 206,233.16
TOTAL DEFERRED INFLOWS OF RESOURCES 114,193.95 80,871.96 11,167.25 206,233.16
NET POSITION:
253.10 Net Investment in Capital Assets 19,419,725.96 19,197,077.93 2,264,914.29 40,881,718.18
253.20 Restricted for:
253.21 Revenue Bond Debt Service 111,561.00 1,478,098.68 0.00 1,589,659.68
253.29 SDRS Pension Purposes 120,736.86 85,506.08 11,807.07 218,050.01
253.90 Unrestricted 3,465,441.26 2,375,317.95 (94,893.41) 5,745,865.80
TOTAL NET POSITION 23,117,465.08 23,136,000.64 2,181,827.95 48,435,293.67
04/30/2020 Page 34 of 57
City of Aberdeen
Combining Statement of Net Position
PROPRIETARY FUNDS
December 31, 2019
613 614 615 620 Total
Old Federal Campground Golf Ambulance Nonmajor
Building Enterprise Enterprise Enterprise Enterprise
Fund Fund Fund Fund Funds
ASSETS:
Current Assets:
Cash and Cash Equivalents 22,438.76 22,438.76
106 Cash with Fiscal Agent 25,412.60 25,412.60
Total Current Assets 0.00 48,086.36 150.00 0.00 48,236.36
189 Net Pension Asset 508.10 508.10
Capital Assets:
160 Land 350,500.00 350,500.00
162 Buildings 1,380,344.00 212,848.00 1,593,192.00
164 Improvements Other Than Buildings 814,238.00 257,248.00 1,071,486.00
166 Machinery and Equipment 43,816.00 672,852.90 716,668.90
168 Construction Work in Progress 0.00
Less: Accumulated Depreciation (Credit) (601,424.78) (865,507.83) (1,466,932.61)
Total Noncurrent Assets 0.00 1,636,973.22 628,449.17 0.00 2,265,422.39
202 Accounts Payable 1,416.65 19,875.51 21,292.16
208 Due to General Fund 81,230.81 81,230.81
220 Customer Deposits 0.00
221 Due to Fiscal Agent 0.00
223 Unearned Revenue 0.00
225 Registered Warrants 0.00
226 Bonds Payable Current:
226.01 General Obligation 0.00
226.02 Revenue 0.00
226.03 Special Assessment 0.00
227 Unamortized Premiums on Bonds Sold 0.00
228 Payable from Restricted Assets 0.00
229 Due to Component Unit 0.00
230 Compensated Absences Payable -- Current 2,701.97 2,701.97
Total Current Liabilities 0.00 37,359.13 106,278.74 0.00 143,637.87
Noncurrent Liabilities:
238 Net OPEB Obligation 0.00
Total Noncurrent Liabilities 0.00 0.00 0.00 0.00 0.00
TOTAL LIABILITIES 0.00 37,359.13 106,278.74 0.00 143,637.87
DEFERRED INFLOWS OF RESOURCES:
247 Other Deferred Inflows of Resources 0.00
248 Pension Related Deferred Inflows 11,167.25 11,167.25
TOTAL DEFERRED INFLOWS OF RESOURCES 0.00 0.00 11,167.25 0.00 11,167.25
NET POSITION:
253.10 Net Investment in Capital Assets 0.00 1,636,973.22 627,941.07 0.00 2,264,914.29
253.20 Restricted for:
253.29 SDRS Pension Purposes 11,807.07 11,807.07
253.29 Other Purposes 0.00
253.90 Unrestricted 10,727.23 (105,620.64) (94,893.41)
TOTAL NET POSITION 0.00 1,647,700.45 534,127.50 0.00 2,181,827.95
04/30/2020 Page 35 of 57
Statement of Revenues, Expenditures and Changes in Fund Net Position
PROPRIETARY FUNDS
For the Year Ended December 31, 2019
602 604 Total
Nonmajor
Water Sewer Enterprise
Fund Fund Funds Totals
Operating Revenue:
370/380 Charges for Goods and Services 5,748,444.24 2,681,259.80 889,740.06 9,319,444.10
Revenue Dedicated to Servicing Debt 111,561.00 1,478,098.68 0.00 1,589,659.68
369 Miscellaneous 481.75 481.75
Operating Expenses:
Total Operating Expenses 4,551,515.88 3,256,153.64 1,080,996.58 8,888,666.10
Operating Income (Loss) 1,308,489.36 903,204.84 (190,774.77) 2,020,919.43
361 Investment Earnings 45,007.11 71,359.09 566.88 116,933.08
362 Rental Revenue 0.00 0.00
442 Interest Expense (218,559.01) (274,285.24) 0.00 (492,844.25)
Income (Loss) Before Contributions, Special
Items, Extraordinary Items and Transfers 1,386,178.08 851,345.64 (872,078.14) 1,365,445.58
391.07 Capital Contributions 0.00 0.00
391.1 Transfers In 180,000.00 27,802.00 169,948.00 377,750.00
511 Transfers Out (675,893.00) (177,900.00) (1,083,992.01) (1,937,785.01)
391.04 Comp Loss/Damaged Asset 357,000.00 357,000.00
Change in Net Position 1,247,285.08 701,247.64 (1,786,122.15) 162,410.57
Net Position - Beginning 21,870,180.00 22,434,753.00 3,967,950.10 48,272,883.10
Adjustments:
NET POSITION - ENDING 23,117,465.08 23,136,000.64 2,181,827.95 48,435,293.67
04/30/2020 Page 36 of 57
City of Aberdeen
Combining Statement of Revenues, Expenditures and Changes in Fund Net Position
PROPRIETARY FUNDS
For the Year Ended December 31, 2019
613 614 615 620 Total
Old Federal Campground Golf Ambulance Nonmajor
Building Enterprise Enterprise Enterprise Enterprise
Fund Fund Fund Fund Funds
Operating Revenue:
370/380 Charges for Goods and Services 81,093.04 479,553.31 329,093.71 889,740.06
Revenue Dedicated to Servicing Debt 0.00
380.05 Lottery Sales 0.00
367 Contributions and Donations 0.00
369 Miscellaneous 181.75 300.00 481.75
Operating Expenses:
Total Operating Expenses 220,704.13 308,484.10 551,808.35 0.00 1,080,996.58
Operating Income (Loss) (139,611.09) 171,250.96 (222,414.64) 0.00 (190,774.77)
361 Investment Earnings 566.88 566.88
362 Rental Revenue 0.00
442 Interest Expense 0.00
Income (Loss) Before Contributions, Special
Items, Extraordinary Items and Transfers (810,509.09) 171,154.45 (232,723.50) 0.00 (872,078.14)
391.07 Capital Contributions 0.00
391.1 Transfers In 169,948.00 169,948.00
511 Transfers Out (94,100.00) (20,250.00) (969,642.01) (1,083,992.01)
391.06/(514) Special Items 0.00
391.05/(515) Extraordinary Items 0.00
Change in Net Position (810,509.09) 77,054.45 (83,025.50) (969,642.01) (1,786,122.15)
Net Position - Beginning 0.00
Adjustments:
0.00
________________________________ 0.00
Adjusted Net Position - Beginning 810,509.09 1,570,646.00 617,153.00 969,642.01 3,967,950.10
NET POSITION - ENDING 0.00 1,647,700.45 534,127.50 0.00 2,181,827.95
04/30/2020 Page 37 of 57
City of Aberdeen
Statement of Net Position
FIDUCIARY FUNDS
December 31, 2019
Agency
Funds
ASSETS:
Cash and Cash Equivalents 45,696.11
Investments, at Fair Value
Other Assets
TOTAL ASSETS 45,696.11
LIABILITIES:
Accounts Payable and Other Payables
Amounts Held for Others 45,696.11
Due to Other Governments
TOTAL LIABILITIES 45,696.11
NET POSITION 45,696.11
04/30/2020 Page 38 of 57
City of Aberdeen
Statement of Changes in Fiduciary Net Position
For the Year Ended December 31, 2019
Private-Purpose
Trust Funds
ADDITIONS:
Employee Contributions 128,200.89
Total Additions 128,200.89
DEDUCTIONS:
Employee Flexible Spending 125,142.00
Total Deductions 125,142.00
Change in Net Position 3,058.89
Net Position - Beginning 42,637.22
NET POSITION - ENDING 45,696.11
04/30/2020 Page 39 of 57
City of Aberdeen
Schedule of Changes in Long-Term Debt
For the Year Ended December 31, 2019
January 1, December 31, Due Within Interest
Primary Government 2019 Increases Decreases 2019 One Year Paid
Governmental activities:
231.02 Tax increment revenue bonds #2 1,785,000 (215,000) 1,570,000.00 150,000 102,485
231.02 Tax increment revenue bonds #4 37,102 (10,889) 26,213.00 12,351 2,412
231.02 Tax increment revenue bonds #6
231.02 Tax increment revenue bonds #8 1,294,494 (301,602) 992,892.19 301,474 66,787
231.02 Tax increment revenue bonds #17 1,395,000 (70,000) 1,325,000.00 75,000 74,525
231.02 Tax increment revenue bonds #19 1,571,345 (78,646) 1,492,698.64 83,493 62,044
231.02 Tax increment revenue bonds #26 1,759,937 (71,853) 1,688,083.53 75,714 60,953
231.02 Tax increment revenue bonds #27 1,394,156 (45,844) 1,348,312.52 48,715 59,563
231.02 Tax increment revenue bonds #29 3,103,803 - 153,291
231.02 Sales tax revenue bonds, ARCC 475,000 (225,000) 250,000.00 235,000 13,550
231.02 Sales tax revenue bonds, aquatic center 3,600,000 (475,000) 3,125,000.00 490,000 83,785
231.02 Sales tax revenue bonds, public safety
buildings 5,708,514 (567,613) 5,140,901.00 580,000 134,728
231.02 Sales tax revenue bonds, campground
expansion 305,000 (35,000) 270,000.00 40,000 12,763
231.02 Sales tax revenue bonds, City Hall Reno. 3,940,000 - 3,940,000.00 215,000 127,805
231.02 Sales tax revenue bonds, Old Fed. Bldg. 205,000 (205,000) - - 5,945
231.02 Sales tax revenue bonds, Library 6,057,080 (555,710) 5,501,370.00 560,000 169,338
231.02 Revenue Bonds 29,527,628 3,103,803 (2,857,156) 26,670,470.88 3,020,038 976,681
233.00 Compensated absences 744,189 1,133,766 (1,060,022) 817,933.01 817,933
Total government activities 30,271,817.39 4,237,568.72 (3,917,178.02) 27,488,404 3,837,971 976,681
Business-type activities:
231.01 Water sales tax and revenue bonds 9,104,147 (1,042,521.38) 8,061,632.77 1,093,017.10 221,915.72
231.01 Sewer revenue bonds 11,135,538 (1,069,616.97) 10,065,920.79 1,123,874.93 275,265.34
233 Compensated absences 161,877 140,392 (205,704.75) 96,564.22 96,564.22
Total business-type activities 20,401,562 140,392 (2,317,843) 18,224,118 2,313,456 497,181
Total primary government $ 50,673,379 $ 4,377,961 $ (6,235,021) $ 45,712,522 $ 6,151,427 $ 1,473,862
04/30/2020 Page 40 of 57
City of Aberdeen
Depository Disclosure
December 31, 2019
Aberdeen Federal Credit Union:
Regular Shares $ 55.12
Super Shares $ 39,767.32
Regular Shares $ 3,066.19
Dacotah Bank:
Checking $ 227,264.06
Insured Cash Sweep $ 1,153,752.72
CDARS $ 5,507,695.28
Certificates of Deposit $ 2,072,000.00
Great Western Bank:
Money Market Savings $ 330,609.84
Plains Commerce Bank:
Money Market Savings $ 1,203,062.40
US Bank:
U.S. Government Investment $ 215,606.92
Wells Fargo Bank:
Money Market Savings $ 5,349,141.47
Checking $ 11,216,234.41
Wells Fargo Advisors:
Certificates of Deposit $ 5,250,000.00
04/30/2020 Page 41 of 57
04/30/2020 Page 42 of 57
7A
04/30/2020 Page 43 of 57
04/30/2020 Page 44 of 57
04/30/2020 Page 45 of 57
04/30/2020 Page 46 of 57
7B
04/30/2020 Page 47 of 57
7C
04/30/2020 Page 48 of 57
04/30/2020 Page 49 of 57
7D
04/30/2020 Page 50 of 57
04/30/2020 Page 51 of 57
7E
04/30/2020 Page 52 of 57
04/30/2020 Page 53 of 57
04/30/2020 Page 54 of 57
04/30/2020 Page 55 of 57
04/30/2020 Page 56 of 57
7F
04/30/2020 Page 57 of 57
Get email alerts for Aberdeen
A daily email when new agendas and minutes are posted.