HomeMy WebLinkAbout2017_05_09 CC PKTCity Council
City of Brookings
Meeting Agenda
Brookings City Council
Brookings City & County
Government Center
520 3rd St., Suite 230
Brookings, SD 57006
Phone: (605) 692-6281
Fax: (605) 692-6907
Vision Statement: "We are an inclusive, diverse, connected community that fuels the creative class,
embraces sustainability and pursues a complete lifestyle. We are committed to building a bright future
through dedication, generosity and authenticity. Bring your dreams!"
Council Chambers6:00 PMTuesday, May 9, 2017
The City of Brookings is committed to providing a high quality of life for its citizens and fostering a diverse
economic base through innovative thinking, strategic planning, and proactive, fiscally responsible municipal
management.
5:45 P.M. EXECUTIVE SESSION
ID 2017-0304 Executive Session, pursuant to SDCL 1-25-2, for purposes of
discussing the qualifications, competence, performance, character or
fitness of any public officer or employee or prospective public officer or
employee. The term “employee” does not include any independent
contractor.
Action: Motion to enter into Executive Session, Voice Vote
Action: Motion to exit Executive Session, Voice Vote
6:00 PM REGULAR MEETING
1. Call to Order / Pledge of Allegiance.
2.ID 2017-0129 Present Certificate of Election and Oath of Office to Mayor Keith Corbett
and Council Members Ope Niemeyer and Dan Hansen.
Certificate of Election & Oath of Office - K. Corbett
Certificate of Election & Oath of Office - O. Niemeyer
Certificate of Election & Oath of Office - D. Hansen
Attachments:
3. Record of Council Attendance.
4. Consent Agenda:
Action: Motion to Approve, Request Public Comment, Roll Call
Matters appearing on the Consent Agenda are expected to be non-controversial and
will be acted upon by the Council at one time, without discussion, unless a member of
Page 1 City of Brookings
May 9, 2017City Council Meeting Agenda
the Council or City Manager requests an opportunity to address any given item. Items
removed from the Consent Agenda will be discussed at the beginning of the formal
items. Approval by the Council of the Consent Agenda items means that the
recommendation of the City Manager is approved along with the terms and conditions
described in the agenda supporting documentation.
4.A. Action to approve the agenda.
4.B.ID 2017-0300 Action to approve the April 25 City Council Minutes.
4/25/2017 MinutesAttachments:
4.C.RES 17-051 Action on Resolution 17-051, a Resolution Authorizing the Execution of
Equipment Lease-Purchase Agreement.
Resolution
Lease-Purchase Agreement
Attachments:
4.D.RES 17-055 Action on Resolution 17-055, a Resolution declaring a 2002 Ford F150
Pickup as Surplus Property (Engineering Dept.).
ResolutionAttachments:
4.E.ID 2017-0295 Action on Ex-Officio Appointments.
5. Items removed from Consent Agenda.
Action: Motion to Approve, Request Public Comment, Roll Call
6. Open Forum/Presentations/Reports:
6.A. Open Forum.
At this time, any member of the public may request time on the agenda for an item not
listed. Items are typically scheduled for the end of the meeting; however, very brief
announcements or invitations will be allowed at this time.
6.B. SDSU Student Association Report.
6.C.ID 2017-0296 Invitation to attend Patrick Dougherty’s Artist Talk at the Children’s
Museum of South Dakota on Thursday, May 18th, from 5:00-6:30 p.m.
by Lynn Verschoor from the Brookings Public Arts Commission.
InvitationAttachments:
6.D.ID 2017-0272 Presentation of City of Brookings 2016 Annual Financial Report.
BKD Presentation
2016 Comprehensive Annual Financial Report (CAFR)
Communication Letter
Attachments:
7. Contracts/Change Orders:
Page 2 City of Brookings
May 9, 2017City Council Meeting Agenda
7.A.RES 17-052 Action on Resolution 17-052, a Resolution Awarding the Contract on
2017-08STI Street Maintenance and Overlay Project.
ResolutionAttachments:
Action: Motion to Approve, Request Public Comment, Roll Call
7.B.RES 17-059 Action on Resolution 17-059, a Resolution authorizing Change Order
No. 3 (Final) for 2016-09STI, LeFevre Drive Storm Sewer Project;
Timmons Construction, Inc.
ResolutionAttachments:
Action: Motion to Approve, Request Public Comment, Roll Call
8. Ordinance First Readings:
No vote is taken on the first reading of an Ordinance. The title of the Ordinance is read
and the date for the public hearing is announced.
8.A.ORD 17-008 Introduction and First Reading on Ordinance 17-008, an Ordinance
amending the Zoning Ordinance of the City of Brookings and pertaining
to Section 94-396 Wireless Communication Facilities for the purpose of
administration of the Zoning Ordinance. (Ordinance has changed from
First Reading held March 28, 2017). Public Hearing: May 23, 2017.
Ordinance - clean - posted 5.4.2017
Ordinance - marked - posted 5.4.2017
Letter from Moss & Barnett - posted 4.19.2017
Notice
PC Minutes 3-14-2017
SDN Presentation
SDN Small Cell Brochure
Small Cell Permit Application
Ordinance - marked version - posted 4.19.2017
Ordinance - posted 3.23.2017
Ordinance - marked version - posted 3.23.2017
Attachments:
Legislative History
4/25/17 City Council tabled to a date specific
9. Public Hearings and Second Readings:
9.A.ORD 17-009 Public Hearing and Action on Ordinance 17-009, an Ordinance rezoning
Lots 4, 5, & 6, Block 17, Prairie Hills Addition and the SW 1/4 of the SE
1/4, excluding platted areas in Section 2-T109N-R50W.
Page 3 City of Brookings
May 9, 2017City Council Meeting Agenda
Ordinance
Hearing Notice
04/04/2017 Planning Commission Minutes
Current Zoning Map
Proposed Zoning Map
Exhibit
Attachments:
Action: Open & Close Public Hearing, Motion to Approve, Roll Call
Legislative History
4/25/17 City Council read into the record
9.B.ORD 17-010 Public Hearing and Action on Ordinance 17-010, an Ordinance
pertaining to a Conditional Use Permit for outdoor storage, on Lot 3 Le
Fevre Addition, also known as 3100 6th Street.
Ordinance
Hearing Notice
04/04/2017 Planning Commission Minutes
Application & Letter
Area Map
Site Map
Site Plan
Attachments:
Action: Open & Close Public Hearing, Motion to Approve, Roll Call
Legislative History
4/25/17 City Council read into the record
9.C.ORD 17-011 Second Reading and Action on Ordinance 17-011, an Ordinance
Establishing What Hours Public Parks and Playgrounds are open to the
Public in the City of Brookings, South Dakota.
OrdinanceAttachments:
Action: Motion to Approve, Request Public Comment, Roll Call
Legislative History
4/25/17 City Council read into the record
9.D.ORD 17-012 Public Hearing and Action on Ordinance 17-012, an Ordinance
amending the Zoning Ordinance of the City of Brookings pertaining to
Section 94-1 Definition of Yard, Primary Front, for the purposes of
administration of the Zoning Ordinance.
Ordinance- Clean Copy
Ordinance- Marked Up
Hearing Notice
04/04/2017 Planning Commission Minutes
Exhibit
Comparison Chart
Attachments:
Page 4 City of Brookings
May 9, 2017City Council Meeting Agenda
Action: Open & Close Public Hearing, Motion to Approve, Roll Call
Legislative History
4/25/17 City Council read into the record
9.E.RES 17-053 Public Hearing and Action on Resolution 17-053, a Resolution Levying
Assessment for Project No. 2016-01SWR, 2016 Sidewalk Repair Sites.
Resolution
Assessment Roll
Attachments:
Action: Open & Close Public Hearing, Motion to Approve, Roll Call
10. Other Business:
10.A.RES 17-050 Action on Resolution 17-050, a Resolution setting forth a schedule of
Proposed Fines for Violations of the Ordinances of the City of
Brookings, South Dakota.
ResolutionAttachments:
Action: Motion to Approve, Request Public Comment, Roll Call
10.B.RES 17-054 Action on Resolution 17-054, a Resolution authorizing the City Manager
to Sign an Agreement for Federal Aviation Administration Grant for
Airport Paint Striper (Fuel Tax Funds).
ResolutionAttachments:
Action: Motion to Approve, Request Public Comment, Roll Call
10.C.ID 2017-0288 Action to appoint City Council Member, effective 5/9/2017-4/30/2018.
Application - Ed Ballou.pdf
Application - Nick Schmeichel.pdf
Application - Cory Ann Ellis.pdf
Application - George Hamer.pdf
Application - Holly Tilton Byrne.pdf
Press Release
Brookings City Charter Excerpt - Vacancies
Resolution 90-10
Attachments:
Action: Motion to Approve, Request Public Comment, Roll Call
11. City Council member introduction of topics for future discussion.
Any Council Member may request discussion of any issue at a future meeting only.
Items cannot be added for action at this meeting. A motion and second is required
stating the issue, requested outcome, and time. A majority vote is required.
12. Adjourn.
Page 5 City of Brookings
May 9, 2017City Council Meeting Agenda
Brookings City Council: Keith Corbett, Mayor
Council Members Patty Bacon, Dan Hansen, Mary Kidwiler, Ope Niemeyer, and Nick Wendell
Council Staff:
Jeffrey W. Weldon, City Manager Steven Britzman, City Attorney Shari Thornes, City Clerk
View the City Council Meeting Live on the City Government Access Channel 9.
Rebroadcast Schedule: Wednesday 1:00pm/Thursday 7:00pm/Friday 9:00pm/Saturday 1:00pm
The complete City Council agenda packet is available on the city website: www.cityofbrookings.org
Assisted Listening Systems (ALS) are available upon request. Please contact Shari Thornes, Brookings City
Clerk, at (605)692-6281 or sthornes@cityofbrookings.org. If you require additional assistance, alternative
formats, and/or accessible locations consistent with the Americans with Disabilities Act, please contact Shari
Thornes, City ADA Coordinator, at (605)692-6281 at least three working days prior to the meeting.
Page 6 City of Brookings
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ID 2017-0304,Version:1
Executive Session, pursuant to SDCL 1-25-2, for purposes of discussing the qualifications,
competence, performance, character or fitness of any public officer or employee or prospective
public officer or employee. The term “employee” does not include any independent contractor.
1-25-2. Executive or closed meetings--Purposes--Authorization--Misdemeanor.
Executive or closed meetings may be held for the sole purposes of:
1) Discussing the qualifications, competence, performance, character or fitness of any
public officer or employee or prospective public officer or employee. The term “employee”
does not include any independent contractor;
2) Discussing the expulsion, suspension, discipline, assignment of or the
educational program of a student;
3) Consulting with legal counsel or reviewing communications from legal counsel about
proposed or pending litigation or contractual matters;
4) Preparing for contract negotiations or negotiating with employees or employee
representatives;
5) Discussing marketing or pricing strategies by a board or commission of a business
owned by the state or any of its political subdivisions, when public discussion may be
harmful to the competitive position of the business.
However, any official action concerning such matters shall be made at an open official meeting. An
executive or closed meeting shall be held only upon a majority vote of the members of such body
present and voting, and discussion during the closed meeting is restricted to the purpose specified in
the closure motion. Nothing in § 1-25-1 or this section may be construed to prevent an executive or
closed meeting if the federal or state Constitution or the federal or state statutes require or permit it.
A violation of this section is a Class 2 misdemeanor.
Source: SL 1965, ch 269; SL 1980, ch 24, § 10; SL 1987, ch 22, § 1.
City of Brookings Printed on 5/4/2017Page 1 of 1
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City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ID 2017-0129,Version:1
Present Certificate of Election and Oath of Office to Mayor Keith Corbett and Council Members Ope
Niemeyer and Dan Hansen.
Summary:
Mayor Keith Corbett and Council Members Ope Niemeyer and Dan Hansen, will be presented with
their Certificate of Election and take their Oath of Office.
Attachments:
Certificate of Election & Oath of Office - K. Corbett
Certificate of Election & Oath of Office - O. Niemeyer
Certificate of Election & Oath of Office - D. Hansen
City of Brookings Printed on 5/4/2017Page 1 of 1
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State Of South Dakota
County Of Brookings
Municipality of Brookings
Certificate Of Election
This is to certify that on the 11
th day of April 2017, at the municipal election held
throughout the City of Brookings
Keith Corbett
was duly elected by the qualified voters of the City of Brookings to the office of Mayor
for a term of one year, beginning May 1, 2017.
Dated at Brookings, South Dakota, this 3rd day of May, 2017.
Shari Thornes, City Clerk
Brookings City Council
Oath of Office
I, Keith Corbett, having been elected to the office of Mayor within and for the
City of Brookings, Brookings County, South Dakota, do solemnly swear I will
support the Constitution of the United States and of this State and the Brookings
City Charter, and faithfully discharge the duties of my office, and that I am not
under direct or indirect obligation to appoint or elect any person to any office,
position, or employment under the government of the City of Brookings.
Keith Corbett
Subscribed and sworn to before me this 3rd day of May, 2017.
Steve Britzman, City Attorney
State Of South Dakota
County Of Brookings
Municipality of Brookings
Certificate Of Election
This is to certify that on the 11th day of April, 2017, at the municipal election held
throughout the City of Brookings
Oepke “Ope” Niemeyer
was duly elected by the qualified voters of the City of Brookings to the office of Council
Member for a term of three years, beginning May 1, 2017.
Dated at Brookings, South Dakota, this 3rd day of May, 2017.
Shari Thornes, City Clerk
Brookings City Council
Oath of Office
I, Oepke “Ope”Niemeyer, having been elected to the office of City Council Member
within and for the City of Brookings, Brookings County, South Dakota, do
solemnly swear I will support the Constitution of the United States and of this
State and the Brookings City Charter, and faithfully discharge the duties of my
office, and that I am not under direct or indirect obligation to appoint or elect any
person to any office, position, or employment under the government of the City of
Brookings.
Oepke “Ope” Niemeyer
Subscribed and sworn to before me this 3rd day of May, 2017.
Keith Corbett, Mayor
State Of South Dakota
County Of Brookings
Municipality of Brookings
Certificate Of Election
This is to certify that on the 11
th day of April 2017, at the municipal election held
throughout the City of Brookings
Dan Hansen
was duly elected by the qualified voters of the City of Brookings to the office of Council
Member for a term of three years, beginning May 1, 2017.
Dated at Brookings, South Dakota, this 3rd day of May, 2017.
Shari Thornes, City Clerk
Brookings City Council
Oath of Office
I, Dan Hansen, having been elected to the office of City Council Member within
and for the City of Brookings, Brookings County, South Dakota, do solemnly
swear I will support the Constitution of the United States and of this State and
the Brookings City Charter, and faithfully discharge the duties of my office, and
that I am not under direct or indirect obligation to appoint or elect any person to
any office, position, or employment under the government of the City of Brookings.
Dan Hansen
Subscribed and sworn to before me this 3rd day of May, 2017.
Keith Corbett, Mayor
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ID 2017-0300,Version:1
Action to approve the April 25 City Council Minutes.
Attachments:
4/25/2017 Minutes
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Brookings City Council
April 25, 2017 (unapproved)
The Brookings City Council held a meeting on Tuesday, April 25, 2017 at 6:00 p.m., at
City Hall with the following City Council members present: Mayor Scott Munsterman (on
phone), Deputy Mayor Keith Corbett, and Council Members Mary Kidwiler, Dan Hansen,
Ope Niemeyer, Nick Wendell, and Patty Bacon. City Manager Jeffrey Weldon, City
Attorney Steve Britzman, and City Clerk Shari Thornes were also present. Also present
was Boy Scout Troop 13.
Deputy Mayor Corbett called the meeting to order.
Consent Agenda. A motion was made by Council Member Hansen, seconded by
Council Member Wendell, to approve the Consent Agenda. The motion carried by the
following vote: Yes: 7 - Corbett, Niemeyer, Hansen, Kidwiler, Bacon, Wendell, and
Munsterman
3.A. Action to approve the agenda.
3.B. Action to approve the March 28 and April 18 City Council Minutes.
3.C. Action on various appointments to City Boards, Committees, and
Commissions:Airport Board: reappoint Lynn Riedesel (term expires 5/1/2022); Board
of Adjustment: appoint Teresa Binkley as 2
nd Alternate (term expires 1/1/2019); Historic
Preservation Commission: appoint Carrie Kuhl (term expires 1/1/2018); Human Rights
Commission: reappoint Meagan Irvine-Miller as student representative (term ends
5/1/2018); Park & Recreation Board: reappoint Steve Berseth and Sean Binker (terms
expire 5/1/2020); reappoint Thomas Thvedt as high school student representative (term
expires 5/1/2018); appoint Cole Moderegger as college student representative (term
expires 5/1/2018); Sustainability Council: appoint Caleb Vukovich as student
representative (term expires 5/1/2018); Utility Board: reappoint Doug Carruthers (term
expires 5/1/2022).
3.D. Action on University Community Coalition appointments: appoint Brian
Kramme, Jennifer Johnson, Kristina Lankow, Tom Becker, Stacy Aesoph (terms expire
5/1/2019).
3.E. Action on Resolution 17-046, a Resolution authorizing the Brookings
Summer Arts Festival Committee to have exclusive use of Pioneer Park.
Resolution 17-046 - A Resolution authorizing the Brookings Summer Arts Festival
Committee to have Exclusive Use of Pioneer Park
Whereas, the Brookings Summer Arts Festival will be held in Pioneer Park on July 8-9,
2017; and
Whereas, the Summer Arts Festival Committee has requested the exclusive use and
control of Pioneer Park and its facilities for said festival, plus additional days for
preparation and takedown; and
Whereas, the Summer Arts Festival Committee will provide evidence of liability
insurance coverage including the City of Brookings as named insured; and
Whereas, the Summer Arts Festival Committee has agreed to accept responsibility for
the conduct of the Summer Arts Festival on said premises.
Now, Therefore Be It Hereby Resolved, that the use of Pioneer Park and its facilities as
a public park shall terminate for the period of July 3 through July 11, 2017.
Be It Further Resolved, that the City Council does hereby grant the exclusive use of
Pioneer Park and its facilities during the Brookings Summer Arts Festival to the Summer
Arts Festival Committee.
Further, It Is Resolved, that the Summer Arts Festival Committee shall be responsible
for maintaining said facilities and cleaning them and returning them to the City of
Brookings in good condition following the festival.
3.F. Action on Resolution 17-045, a Resolution fixing time and place for Hearing
Upon Assessment Roll for Sidewalk Assessment Project No. 2016-01SWR (2016
Sidewalk Repair Sites).
Resolution 17-045 - Resolution Fixing Time and Place for
Hearing Upon Assessment Roll for Sidewalk Assessment Project No. 2016-01SWR,
(2016 Sidewalk Repair Sites)
Be It Resolved by the City Council of the City of Brookings, South Dakota, as follows:
1. The assessment roll for Sidewalk Assessment Project No. 2016-01SWR having been
filed in the office of the City Clerk on the 19th day of April, 2017, and the City Council
shall meet in the Chambers at the City & County Government Center, 520 3rd Street,
Brookings, SD on Tuesday, the 9th day of May, 2017, at 6:00 o'clock PM, the said date
being not less than twenty (20) days from the filing of said assessment roll.
2. The City Engineer is authorized and directed to prepare a notice describing, in
general terms Sidewalk Assessment Project No. 2016-01SWR, the date of filing the
assessment roll, the time and place of hearing thereon, stating that the assessment roll
will be open for public inspection at the office of the City Engineer and referring to the
assessment roll for further particulars.
3. The City Clerk is authorized and directed to publish said notice in the official
newspaper at least one week prior to the date set for hearing and to mail a copy thereof,
by first class mail addressed to the owner or owners of any property to be assessed at
his, her or their last mailing address as shown by the records of the Director of
Equalization not less than ten nor more than twenty days prior to the hearing.
Resolution 17-047. A motion was made by Council Member Kidwiler, seconded by
Council Member Wendell, that Resolution 17-047, a Resolution Awarding a Contractor
for the purchase of one New Asphalt Zipper for the City of Brookings Street Department,
be approved. The motion carried by the following vote: Yes: 7 - Corbett, Niemeyer,
Hansen, Kidwiler, Bacon, Wendell, and Munsterman.
Resolution 17-047 - Resolution Awarding a Contractor for Purchase of One New
Asphalt Zipper for the City of Brookings Street Department
Whereas, the City of Brookings has sought and received the following quote for one
new AZ500-B203 HP portable asphalt reclaimer and stabilizer from Asphalt Zipper, Inc.
through the HGAC Cooperative Purchasing Program: Asphalt Zipper, Inc. for the
amount of $157,190.
The capital budget for the expenditure of one AZ500-B203 HP portable asphalt
reclaimer and stabilizer is to be financed at $32,000.00 per year for 5 years.
Now Therefore, Be it Resolved that the contract from Asphalt Zipper, Inc. in the amount
of $157,190.00 be accepted.
Resolution 17-042. A motion was made by Council Member Hansen, seconded by
Council Member Bacon, that Resolution 17-042, a Resolution awarding the Bid for
2017-04STI, Traffic Signal Improvements Project, 2
nd Street South & Main Avenue
South and 5
th Street South & Medary Avenue South, be approved. The motion carried
by the following vote: Yes: 7 - Corbett, Niemeyer, Hansen, Kidwiler, Bacon, Wendell,
and Munsterman.
Resolution 17-042 - Resolution awarding the Bid for 2017-04STI, Traffic Signal
Improvements Project, 2nd Street South & Main Avenue South, and 5th Street South &
Medary Avenue South
Whereas, the City of Brookings opened bids for the 2017-04STI Traffic Signal
Improvements Project, 2nd Street South & Main Avenue South and 5th Street South &
Medary Avenue South on Tuesday, April 18, 2017 at 1:30 pm at the Brookings City and
County Government Center; and
Whereas, the City of Brookings has received the following bid for the 2017-04STI Traffic
Signal Improvements Project: Bowes Construction Inc. $579,233.68.
Now Therefore, Be It Resolved that the low bid of $579,233.68 with Bowes Construction
Inc. be accepted.
Resolution 17-044. A motion was made by Council Member Niemeyer, seconded by
Council Member Kidwiler, that Resolution 17-044, a Resolution awarding the Bid for
2017-01SWR, Concrete Maintenance Project, be approved. The motion carried by the
following vote: Yes: 7 - Corbett, Niemeyer, Hansen, Kidwiler, Bacon, Wendell, and
Munsterman.
Resolution 17-044 - Resolution awarding the Bids for Project 2017-01SWR Concrete
Maintenance Project
Whereas, the City of Brookings opened bids for Project 2017-01SWR Concrete
Maintenance Project on Tuesday, April 18, 2017 at 1:30 pm at the Brookings City &
County Government Center; and
Whereas, the City of Brookings has received the following bids for the 2017-01SWR
Concrete Maintenance Project: Timmons Construction Inc: $326,047.25, Clark Drew
Construction Inc: $326,838.60, and Big O Concrete Inc: $346,751.50; and
Whereas, the bid for Timmons Construction Inc. shall be rejected due to lack of bid
bond, certified check or cashier’s check as required by SDCL 5-18B-2.
Now Therefore, Be It Resolved that the bid of $326,838.60 for Clark Drew Construction,
Inc. be accepted.
Resolution 17-041. A motion was made by Council Member Niemeyer, seconded by
Council Member Hansen, that Resolution 17-041, a Resolution amending the City of
Brookings Investment Policy pertaining to local bidding preference, be approved. The
following friendly amendment was made by Council Member Hansen “by allowing the
closest, non-successful, local bidder the opportunity to match the high, non-local bidder by
allowing a qualified local financial institution in 2nd place after the bidding process, to match the
1st place bid of a qualified financial institution that is not located in Brookings.”; and added
definition for QUALIFIED FINANCIAL INSTITUTIONS: Pursuant to SDCL 9-22-6 and
6.1, the City Council of the City of Brookings, South Dakota, annually designates
depositories for Municipal Funds of the City of Brookings. Qualified financial institutions
would be those listed in the adopted annual Resolution.” The motion carried by the
following vote: Yes: 7 - Corbett, Niemeyer, Hansen, Kidwiler, Bacon, Wendell, and
Munsterman.
Resolution 17-041 - City of Brookings Investment Policy
Amended: April 25, 2017
Objective:The purpose of “The City of Brookings Investment Policy” is to set
investment objectives, policies, establish guidelines, and define
responsibilities for the investment of funds for the City of Brookings.
Policy:City of Brookings Investment Policy
1.0 Purpose ................................................................................................................2
2.0 Policy ....................................................................................................................2
3.0 Scope ...................................................................................................................2
4.0 Objective ..............................................................................................................2
5.0 Standard of Care .................................................................................................4
6.0 Authority and Responsibility ….............................................................................5
7.0 Authorized Financial Dealers and Institutions ..................................................... 6
8.0 Authorized & Suitable Investments ..................................................................... 6
9.0 Safekeeping and Custody ................................................................................... 7
10.0 Collateralization ................................................................................................. 7
11.0 Diversification .....................................................................................................7
12.0 Maximum Maturities .......................................................................................... 8
13.0 Reporting ........................................................................................................... 8
14.0 Policy Control .................................................................................................... 8
GLOSSARY............................................................................................................... 9
1.0 PURPOSE
The purpose of “The City of Brookings Investment Policy” is to set investment
objectives, policies, establish guidelines, and define responsibilities for the
investment of funds for the City of Brookings.
2.0 POLICY
The policy of the City of Brookings is to invest idle public funds in a manner
based upon state law, that will provide the maximum security, sufficient liquidity,
and competitive investment return to meet the daily cash flow demands of the
City. The primary goals are:
A. To ensure compliance with all Federal, State, and local laws governing the
investment of public funds under the control of the City Manager.
B. To protect the principal monies entrusted to the City’s Finance
Department.
C. Achieve a reasonable rate of return within the parameters of prudent risk
management while minimizing the potential for capital losses arising from
market changes or issuer default.
3.0 SCOPE
This policy applies to the investment of all funds of Brookings, South Dakota.
Except for funds held in trust or special funds that are otherwise specifically
provided for, the city will consolidate the balances from all funds to maximize
investment
3.1 Pooling of Funds
Except for cash in certain restricted and special funds the City of Brookings will
consolidate cash balances from all funds, including utilities and hospital, to
maximize investment earnings and meet the liquidity requirements of the city
subject to the primary objective of providing security of principal. Investment
income will be allocated to the various funds based on their respective
participation of capital in the overall portfolio in accordance with generally
accepted accounting principles.
4.0 OBJECTIVE
Pursuant to South Dakota Codified Law, Chapter 4-5-8 it is the policy of the City
of Brookings to invest funds in a manner to meet the daily cash flow demands of
the City. The primary objectives, in priority order, being: a) Safety of Principal b)
Liquidity c) Return on Investments:
A) Safety of Principal
Safety of principal is the foremost objective of the investment program.
Investments shall be undertaken in a manner that seeks to ensure the
preservation of capital in the overall portfolio. The objective will be to
mitigate the following risks.
1. Credit Risk
The City of Brookings will minimize credit risk, which is the risk of
loss due to the failure of the investment issuer or backer, by limiting
the portfolio to the types of investments listed in section8.
Authorized and Suitable Investments of this policy and diversifying
the investment portfolio to diminish the impact of potential losses
from any one type of investment or from any one individual issuer.
2. Interest Rate Risk
The City of Brookings will minimize interest rate risk, which is the
risk that the market value of securities in the portfolio will fall due to
changes in market interest rates, by structuring the portfolio to meet
the cash requirements of ongoing operations, thereby mitigating the
need to liquidate securities at a loss prior to maturity.
3. Concentration Risk
The City of Brookings will minimize Concentration of Credit Risk,
which is the risk of loss due to having a significant portion of
resources invested in a single issuer, by diversifying the investment
portfolio as described in section11. Diversification so the impact of
potential losses from any one type of security or issuer will be
minimized. Investments issued or explicitly guaranteed by the U.S.
government and investments in mutual funds, external investment
pools, and other pooled investments are excluded from this
requirement.
4. Custodial Credit Risk
The City of Brookings will minimize Custodial Credit Risk for
deposits, which is the risk that in the event of the failure of a
depository financial institution the deposits or collateral securities
that are in the possession of an outside party would not be able to
be recovered, as addressed in section10. Collateralization.
The City of Brookings will minimize Custodial Credit Risk for
investments, which is the risk that in the event of the failure of the
counterparty to a transaction the value or collateral securities that
are in the possession of an outside party would not be able to be
recovered, as addressed in section9. Safekeeping and Custody.
B) Liquidity
The investment portfolio shall remain sufficiently liquid to meet all
operating requirements that may be reasonably anticipated. This is
accomplished by structuring the portfolio so that securities mature
concurrent with cash needs to meet anticipated demands (static liquidity).
Furthermore, since all possible cash demands cannot be anticipated, the
portfolio should include securities with active secondary or resale
markets (dynamic liquidity). Alternatively, a portion of the portfolio may be
placed in money market mutual funds or local government investment
pools which offer same-day liquidity for short-term funds.
C) Return on Investments
The portfolio shall be designed to obtain a reasonable rate of return
throughout budgetary and economic cycles. The return on investments is
to be accorded secondary importance compared to the safety and liquidity
objectives described above. The core of investments will focus on
relatively low risk securities with an expectation of earning a reasonable
return relative to the risk being assumed. Securities shall not be sold prior
to maturity, with the following exceptions:
A security with declining value may be sold early to minimize loss of
principal.
A security may be exchanged to improve the quality, yield, or target
duration in the portfolio.
A security may be sold in order to satisfy liquidity requirements.
When selling a security prior to maturity, the City Manager shall provide an
explanation for any gains or losses.
Policy compliance does not provide a benchmark to meet or exceed, but is
a model to follow. The City will benchmark its portfolio performance to the
appropriate “treasuries constant maturity” rate based on portfolio
maturities of the investment plan.
5.0 Standard of Care
5.1 Prudence
The standard of prudence to be used by investment officials shall be the
"prudent person" standard and shall be applied in the context of managing
an overall portfolio. Investment officers, acting in accordance with written
procedures and this investment policy and exercising due diligence shall
be relieved of personal responsibility for an individual security's credit risk
or market price changes.
The “prudent person” standard states that “Investments shall be made
with judgment and care, under circumstances then prevailing, which
persons of prudence, discretion and intelligence exercise in the
management of their own affairs, not for speculation, but for investment,
considering the probable safety of their capital as well as the probable
income to be derived.”
5.2 Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain
from personal business activity that could conflict with the proper
execution and management of the investment program, or that could
impair their ability to make impartial decisions. Employees and investment
officials shall disclose any material interests in financial institutions with
which they conduct business. They shall further disclose any personal
financial/investment positions that could be related to the performance of
the investment portfolio. Employees and officers shall refrain from
undertaking personal investment transactions with the same individual
with whom business is conducted on behalf of the City of Brookings.
The City Investment program shall be managed in a professional and prudent
manner worthy of the public trust and review.
6.0 Authority and Responsibility
6.1 Authority
In accordance with the City of Brookings, the responsibility for conducting
investment transactions resides with the City Manager. The Finance
Director, under the general direction of the City Manager, shall be
responsible for all transactions undertaken and shall establish a system of
controls to regulate activities.
6.2 Responsibility
Parties shall refrain from personal business activity that could impair
his/her ability to make impartial decisions. The Finance Director acting in
accordance with this investment policy and exercising due diligence shall
be relieved of personal responsibility for an individual investment’s credit
risk or market price changes, provided deviations form expectations are
reported in a timely fashion and the liquidity and the sale of investments
are carried out in accordance with the terms of this policy. Investments
shall be made with judgment and care, under circumstances then
prevailing, which persons of prudence, discretion, and intelligence
exercise in the management of their own affairs, not for speculation, but
for investment, considering the probable safety of their capital as well as
the probably income to be derived.
6.3 Local Preference
The City of Brookings strives to support the local economy and
community. To honor this, the City will give a local preference to bids from
qualified financial institutions in the City of Brookings by allowing the
closest, non-successful, local bidder the opportunity to match the high,
non-local bidder. This post-bid match opportunity would only occur when
the high bidder was a non-local institution. There would be no preference
recognized among all local bidders. The purpose of this is to strike a
balance between giving local financial institutions credit for their
community investments to the local economy and still preserving the
fiduciary responsibility of attempting to receive the highest rate of return
possible.
Example:
Financial Institution “A” not located in Brookings bids 1.2%
Financial institution “B” located in Brookings bids 1%
Financial Institution “C” located in Brookings bids .9%
Financial Institution “A” has winning bid, however, if Financial Institution
“B” is willing to match Financial Institution “A” bid, Financial Institution “B”
will be awarded the bid.
7.0 Authorized Financial Dealers and Institutions
7.1 Selection Process
A list of financial institutions authorized to provide investment services to
the City of Brookings will be maintained.
In addition, a list of broker/dealers will be maintained. This list may include
both primary and regional dealers. Dealers will be approved by the
Finance Director on the following:
Credit worthiness
License to conduct business in South Dakota
Qualification under Securities and Exchange Commission (SEC)
Rule 15C3-1 (uniform net capital rule)
8.0 Authorized & Suitable Investments
The City of Brookings is empowered by statue to invest in the following types of
securities:
Interest bearing checking accounts
Savings accounts
United States Treasury bills, bonds and notes (SDCL 4-5-6)
United States Government Agencies (SDCL 4-5-6)
Securities issued by government-sponsored enterprises (GSEs) or
federally related institutions that are guaranteed directly or indirectly by the
US Government. Securities issued by the Government National Mortgage
Association (GNMA or Ginnie Mae) are an example of securities directly
guaranteed by the government. Securities issued by other GSEs may be
allowable. Interest bearing checking accounts
Certificates of Deposit (CDs) (SDCL 9-22(municipalities), Certificates of
Deposit (CDs) purchased through CDARS® (Certificate of Deposit Account
Registry Service) (SDCL 4-5-6.1)*
Money Market Mutual Funds - open-end, no-load (SDCL 4-5-6)
Mutual and money market funds that invest in US Treasury securities or
securities issued by GSEs or federally related institutions that are
guaranteed directly or indirectly by the US Government.
Repurchase Agreements fully collateralized by allowable securities (SDCL
4-5-6)
South Dakota Public Funds Investment Trust (SD FIT) Local Government
Investment Pool
When investing in Certificates of Deposit (CDs) public funds will be invested at
the highest rate of interest possible.
The above listed authorized deposits will be kept in banks in South Dakota as
required by SDCL 9-22-6.
9.0 Safekeeping and Custody
-9.1 Delivery vs. Payment
All trades of marketable securities, where applicable, will be executed by
delivery vs. payment (DVP) to ensure that securities are deposited in an
eligible financial institution prior to the release of funds. Securities will be
held by a third party custodian as evidenced by safekeeping receipts.
9.2 Safekeeping
Securities will be held by a centralized custodian selected by the city as
evidenced by safekeeping receipts in the City’s name as per SDCL 4-5-9.
9.3 Internal Controls
The Finance Director is responsible for establishing and maintaining an
internal control structure designed to ensure that the assets of the City of
Brookings are protected from loss, theft, or misuse.
The internal controls shall address the following points:
Control of collusion
Separation of transaction authority from accounting and
recordkeeping
Custodial safekeeping
Delivery versus payment
Clear delegation of authority
Confirmation of transactions for investments and wire transfers
10.0 Collateralization
In accordance with the SDCL 4-6A and 51A-10-9 Qualified Public Depositories
will furnish collateral in the sum equal to one hundred percent (100%) of the
public deposit account that exceed deposit insurance. The Finance Director will
review semi-annually the Under-Collateralized Bank Accounts report found on
the SD Department of Legislative Audit website to ascertain compliance by
financial institutions of adequate collateral coverage.
SDCL 4-6A-3 requires that collateral be segregated by each depository in such
manner as approved by the South Dakota Deposit Protection Commission.
11.0 Diversification
The purpose of diversification is to reduce overall portfolio risk while attaining
market rates of return and to enable the City of Brookings to meet all anticipated
cash requirements.
The investments shall be diversified by:
Limiting investments to avoid over-concentration in securities of a
specific issuer (excluding treasury bills).
Limiting investment in securities that have higher credit risks.
Investing in securities with varying maturities.
12.0 Maximum Maturities
To the extent possible, the City of Brookings will attempt to match its investments
with anticipated cash flow requirements. The City of Brookings will keep
investments for duration not to exceed five (5) years
13.0 Reporting
13.1 Methods
The Finance Director shall prepare an investment report quarterly for the
City Council. This report will include the following:
List of individual securities held at the end of the reporting
period further broken down by issuer, purchase date, maturity
date, coupon rate, par value, and yield to maturity.
13.2 Performance Standards
The investment portfolio shall be designed with the objective of obtaining a
competitive rate of return throughout budgetary and economic cycles,
commensurate with the investment risk constraints and cash flow needs.
14.0 Policy Control
14.1 Exemption
Any investment currently held that does not meet the guidelines of this
policy shall be exempted from the requirements of this policy as long as it
was in compliance with State of South Dakota Law and the City’s
investment policy in effect at the time of purchase. At maturity or
liquidation, such monies shall be reinvested only as provided by this
policy.
14.2 Amendments
This policy shall be reviewed to ensure consistency to overall objectives of
safety, liquidity, yield, compliance to current law, and economic trends.
14.3 Requirements
This investment policy is required by SDCL 4-5-8 and approved by the city
council.
Approved on July 24, 2000
Revised on March 26, 2001
Revised on July 27, 2004
Revised on January 25, 2011
Revised on January 10, 2017
Revised on April 25, 2017
City of Brookings
Scott Munsterman, Mayor
ATTEST:
Shari Thornes, City Clerk
GLOSSARY
AGENCY: A debt security issued by a federal or federally sponsored agency. Federal
agencies are backed by the full faith and credit of the U. S. Government. Federally
sponsored agencies (FSAs) are backed by each particular agency with a market
perception that there is an implicit government guarantee. An example of a federal
agency is the Government National Mortgage Association (GNMA). An example of an
FSA is the Federal National Mortgage Association (FNMA).
BENCHMARK: A comparative base for measuring the performance or risk tolerance of
the investment portfolio. A benchmark should represent a close correlation to the level
of risk and the average duration of the portfolio’s investment.
BROKER: A broker brings buyers and sellers together for a commission.
CERTIFICATE OF DEPOSIT (CD): A time deposit with a specific maturity evidenced by
a certificate. Large-denomination CDs are typically negotiable.
CERTIFICATE OF DEPOSIT ACCOUNT REGISTRY SERVICE (CDARS): A program
with an approved depository that removes the need for collateral by providing full FDIC
insurance for certificates of deposit.
COLLATERAL: Securities, evidence of deposit or other property which a borrower
pledges to secure repayment of a loan. Also refers to securities pledged by a bank to
secure deposits of public monies.
COUPON: (a) The annual rate of interest that a bond’s issuer promises to pay the
bondholder on the bond’s face value. (b) A certificate attached to a bond evidencing
interest due on a payment date.
CREDIT RISK: The risk to an investor that an issuer will default in the payment of
interest and/or principal on a security.
DELIVERY VERSUS PAYMENT: There are two methods of delivery of securities:
delivery versus payment and delivery versus receipt. Delivery versus payment is
delivery of securities with an exchange of money for the securities. Delivery versus
receipt is delivery of securities with an exchange of a signed receipt for the securities.
DIVERSIFICATION: Dividing investment funds among a variety of securities offering
independent returns.
DURATION: A measure of the timing of the cash flows, such as the interest payments
and the principal repayment, to be received from a given fixed-income security. This
calculation is based on three variables; term to maturity, coupon rate, and yield to
maturity. The duration of a security is a useful indicator of its price volatility for given
changes in interest rates.
FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC): A federal agency that
insures bank deposits, currently up to $100,000 per deposit.
FIDUCIARY: Person, company, or association holding assets in trust of a beneficiary.
INVESTMENT POLICY: A concise and clear statement of the objectives and
parameters formulated by an investor or investment manager for a portfolio of
investment securities.
LIQUIDITY: A liquid asset is one that can be converted easily and rapidly into cash
without a substantial loss of value. In the money market, a security is said to be liquid if
the spread between bid and asked prices is narrow and reasonable size can be done at
those quotes.
LOCAL GOVERNMENT INVESTMENT POOL (LGIP): The aggregate of all funds from
political subdivisions that are placed in the custody of the State Treasurer for investment
and reinvestment.
MARKET RISK: The risk that the value of a security will rise or decline as a result of
changes in market conditions.
MARKET VALUE: The price at which a security is trading and could presumably be
purchased or sold.
MATURITY: The date upon which the principal or stated value of an investment
becomes due and payable.
MONEY MARKET: The market in which short-term debt instruments (bills, commercial
paper, bankers’ acceptances, etc.) are issued and traded.
PORTFOLIO: Collection of securities held by an investor.
PRUDENT PERSON RULE: An investment standard. In some states the law requires
that a fiduciary, such as a trustee, may invest money only in a list of securities selected
by the custody state---the so-called legal list. In other states the trustee may invest in a
security if it is one which would be bought by a prudent person of discretion and
intelligence who is seeking a reasonable income and preservation of capital.
QUALIFIED FINANCIAL INSTITUTIONS: Pursuant to SDCL 9-22-6 and 6.1, the City
Council of the City of Brookings, South Dakota, annually designates depositories for
Municipal Funds of the City of Brookings. Qualified financial institutions would be those
listed in the adopted annual Resolution.
QUALIFIED PUBLIC DEPOSITORIES: A financial institution which does not claim
exemption from the payment of any sales or compensating use or ad valorem taxes
under the laws of this state, which has segregated for the benefit of the commission
eligible collateral having a value of not less than its maximum liability and which has
been approved by the Public Deposit Protection Commission to hold public deposits.
RATE OF RETURN: The yield obtainable on a security based on its purchase price or
its current market price. This may be the amortized yield to maturity.
REPURCHASE AGREEMENT (RP OR REPO): A holder of securities sells these
securities to an investor with an agreement to repurchase them at a fixed price on a
fixed date. The security “buyer” in effect lends the “seller” money for the period of the
agreement, and the terms of the agreement are structured to compensate him for this.
Dealers use RP extensively to finance their positions. Exception: When the Fed is said
to be doing RP, it is lending money that is, increasing bank reserves.
SAFEKEEPING: A service to customers rendered by banks for a fee whereby
securities and valuables of all types and descriptions are held in the bank’s vaults for
protection.
SPECULATION: Assumption of risk in anticipation of gain but recognizing a higher than
average possibility of loss.
TREASURY BILLS: A non-interest bearing discount security issued by the U. S.
Treasury to finance the national debt. Most bills are issued to mature in three months,
six months, or one year.
TREASURY BONDS: Long-term coupon-bearing U. S. Treasury securities issued as
direct obligations of the U. S. Government and having initial maturities of more than ten
years.
TREASURY NOTES: Medium-term coupon-bearing U. S. Treasury securities issued as
direct obligations of the U. S. Government and having initial maturities from two to ten
years.
VOLATILITY: A degree of fluctuation in the price and valuation of securities.
YIELD: The rate of annual income return on an investment, expressed as a
percentage.
(Mayor Munsterman left the meeting at 6:25 p.m.)
FIRST READING – Ordinance 17-009. Introduction and First Reading on Ordinance
17-009, an Ordinance rezoning Lots 4, 5, & 6, Block 17, Prairie Hills Addition and the
SW 1/4 of the SE 1/4, excluding platted areas in Section 2-T109N-R50W. Public
Hearing: May 9, 2017.
FIRST READING – Ordinance 17-010. Introduction and First Reading on Ordinance
17-010, an Ordinance pertaining to a Conditional Use Permit for outdoor storage, on Lot
3 LeFevre Addition, also known as 3100 6th Street. Public Hearing: May 9, 2017.
FIRST READING – Ordinance 17-011. Introduction and First Reading on Ordinance
17-011, an Ordinance Establishing What Hours Public Parks and Playgrounds are open
to the Public in the City of Brookings, South Dakota. Second Reading: May 9, 2017.
FIRST READING – Ordinance 17-012. Introduction and First Reading on Ordinance
17-012, an Ordinance amending the Zoning Ordinance of the City of Brookings
pertaining to Section 94-1 Definition of Yard, Primary Front, for the purposes of
administration of the Zoning Ordinance. Public Hearing: May 9, 2017.
FIRST READING – Ordinance 17-008. A motion was made by Council Member
Kidwiler, seconded by Council Member Wendell, that Ordinance 17-008, an Ordinance
amending the Zoning Ordinance of the City of Brookings and pertaining to Section 94-
396 Wireless Communication Facilities for the purpose of administration of the Zoning
Ordinance be tabled to May 9, 2017. The motion carried by the following vote: Yes: 6 -
Corbett, Niemeyer, Hansen, Kidwiler, Bacon, and Wendell, Absent: 1 - Munsterman.
Resolution 17-048. A motion was made by Council Member Wendell, seconded by
Council Member Hansen, that Resolution 17-048, a Resolution Amending the Fee
Schedule of the City of Brookings, South Dakota (Small Cell, DAS, and Wi-Fi Facilities
Permit) be tabled to May 9, 2017. The motion carried by the following vote: Yes: 6 -
Corbett, Niemeyer, Hansen, Kidwiler, Bacon, and Wendell, Absent: 1 – Munsterman.
Resolution 17-040. A motion was made by Council Member Niemeyer, seconded by
Council Member Hansen, that Resolution 17-040, a Resolution Repealing and
Replacing Resolution 15-079 pertaining to the Sale of Surplus Real Property, be
approved. The motion carried by the following vote: Yes: 6 - Corbett, Niemeyer,
Hansen, Kidwiler, Bacon, and Wendell, Absent: 1 – Munsterman.
6th Street shared-use Bicycle Transportation Path Design. A motion was made by
Council Member Bacon, seconded by Council Member Kidwiler, to approve the 6th
Street shared-use Bicycle Transportation Path Design on the north side of 6th Street
between Main Avenue and Medary Avenue. The motion carried by the following vote:
Yes: 7 - Corbett, Niemeyer, Hansen, Kidwiler, Bacon, Wendell, and Munsterman.
Adjourn. A motion was made by Council Member Hansen, seconded by Council
Member Wendell, to adjourn the meeting at 7:00 p.m. The motion carried by a
unanimous vote.
CITY OF BROOKINGS
Scott Munsterman, Mayor
ATTEST:
Shari Thornes, City Clerk
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:RES 17-051,Version:1
Action on Resolution 17-051, a Resolution Authorizing the Execution of Equipment Lease-Purchase
Agreement.
Summary:
The scoreboard/electronic display at the Swiftel Center is in need of upgrading. The existing video
display board is original to the building and its dependability is becoming more dubious with time.
We have experienced some times during events the video board failed and we had to quickly bring in
portable units. This model is no longer serviceable and parts are becoming more difficult to obtain.
The technology has increased significantly as the new equipment is much better in terms of versatility
and resolution. What’s more, our ability to attract many performing artists and events depends upon
having state-of-the-art video and sound equipment that can meet the needs of our customers and
clients.
In order to purchase the new indoor LED video board together with all attachments, tooling,
accessories and additions, Swiftel staff has negotiated a lease-purchase agreement with Daktronics
financing company. The terms are for ten years at 2.971% interest and annual payments of $33,630.
Fiscal Impact:
The payments will come out of the $300,000 currently allocated to Swiftel Center for Capital
Improvement from 75% Sales Tax.
Staff recommends approval.
Attachments:
Resolution
City of Brookings Printed on 5/4/2017Page 1 of 1
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Resolution 17-051
Resolution Authorizing The
Execution of Equipment Lease – Purchase Agreement
Be It Resolved by the City Council of the City of Brookings, South Dakota as follows:
Whereas, for the purpose of financing the acquisition of a Daktronics
Display/Scoreboard, the City of Brookings desires to execute a Lease-Purchase
Agreement in the principal amount not exceeding $294,000, and
Whereas, PNC Equipment Finance, LLC will act as Lessor under said Lease; and
Whereas, the Lease with PNC Equipment Finance, LLC will bear interest and will
contain options to purchase the equipment by the City of Brookings, and annual lease
payments will be subject to annual appropriation or renewal by the City Council and
shall not constitute general obligations of the City or indebtedness under the
Constitution or laws of the State of South Dakota, and
Whereas, this Resolution shall take effect immediately upon its adoption and approval.
Now, Therefore, It Is Hereby Resolved by the City Council of the City of Brookings,
South Dakota, as follows:
A. That the City of Brookings enter into an Equipment Lease-Purchase
Agreement with PNC Equipment Finance, LLC to acquire an Indoor
Daktronics LED Video Board Together with all attachments, tooling,
accessories, appurtenances and additions thereto; and
B. That the Mayor, City Clerk, City Manager and City Attorney are
authorized to execute a Equipment Lease-Purchase Agreement with
PNC Equipment Finance, LLC and the required lease financing
documents in accordance with this Resolution.
Passed and approved on the 9th day of May, 2017.
CITY OF BROOKINGS
ATTEST:Keith W. Corbett, Mayor
Shari Thornes, City Clerk
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:RES 17-055,Version:1
Action on Resolution 17-055, a Resolution declaring a 2002 Ford F150 Pickup as Surplus Property
(Engineering Dept.).
Summary:
This resolution will surplus the 2002 Ford F150 Pickup formerly used by the Brookings Engineering
Department.
Background:
The City Engineering Department is scheduled to replace their 2002 Ford F150 pickup, VIN #
1FTRX18L62NA35445, in 2017. The pickup has experienced transmission issues and the City plans
to sell it. The 2002 Ford F150 vehicle was scheduled to be replaced with a fire department vehicle,
however, it was determined to retain the fire department vehicle and purchase a used pickup instead.
Fiscal Impact:
The City will receive the proceeds from selling the 2002 Ford F150 pickup.
Recommendation:
Staff recommends approval.
Attachments:
Resolution
City of Brookings Printed on 5/4/2017Page 1 of 1
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Resolution 17-055
Declaring Surplus Property – Engineering Department
2002 Ford F150 Pickup
Whereas, the City of Brookings is the owner of the following described vehicle formerly
used at the Brookings Engineering Department:
One (1) 2002 Ford F150 Pickup, VIN #1FTRX18L62NA35445.
Whereas, in the best financial interest, it is the desire of the City of Brookings to sell
same as surplus property; and
Whereas, the City Manager hereby authorized to sell said surplus property.
Now, Therefore, Be It Resolved by the governing body of the City of Brookings, SD, that
this property be declared surplus property according to SDCL Chapter 6-13.
Passed and approved this 9th day of May, 2017.
CITY OF BROOKINGS
____________________________
Keith W. Corbett, Mayor
ATTEST:
_________________________
Shari Thornes, City Clerk
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ID 2017-0295,Version:1
Action on Ex-Officio Appointments.
Summary:
Mayor Corbett recommends the following appointments:
·Brookings Health System Board of Trustees
Mayor Keith Corbett
Council Member Mary Kidwiler
·Brookings Municipal Utilities
Council Member Ope Niemeyer
Council Member Patty Bacon
·BEDC Board
Council Member Dan Hansen
·BEDC Investment Committee
Council Member Mary Kidwiler
Council Member Ope Niemeyer
Council Member Dan Hansen
·East Central Communications Council (E-911)
Council Member Patty Bacon
·Joint Powers Board
Council Member Nick Wendell
Council Member Mary Kidwiler
·Retail Grant Committee
Council Member Nick Wendell
City of Brookings Printed on 5/4/2017Page 1 of 1
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City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ID 2017-0296,Version:1
Invitation to attend Patrick Dougherty’s Artist Talk at the Children’s Museum of South Dakota on
Thursday, May 18th, from 5:00-6:30 p.m. by Lynn Verschoor from the Brookings Public Arts
Commission.
Summary:
Patrick Dougherty is an internationally-renowned artist who has installed more than 250 of his
innovative public art pieces known as “Stickworks” all over the world. His installation in Brookings,
completed between May 1-18, will be the first in South Dakota. Come hear Dougherty talk about his
site-specific installation and about the value and impact of public art.
Attachments:
Invitation
City of Brookings Printed on 5/5/2017Page 1 of 1
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YOU ARE CORDIALLY INVITED TOPATRICK DOUGHERTY’SARTIST TALKTHURSDAY, MAY 18
5:00 - 6:30 PM - ARTIST TALK @ 5:30
CHILDREN’S MUSEUM OF SOUTH DAKOTA
Patrick Dougherty is an internationally-renowned artist who
has installed more than 250 of his innovative public art pieces
known as “Stickworks” all over the world. His installation in
Brookings, completed between May 1-18, will be the rst in
South Dakota. Come hear Dougherty talk about his site-specic
installation and about the value and impact of public art.
A Waltz in the Woods (2015) Morris Arboretum of UPA, Philadelphia, PA. Photos: Rob Cardillo
River Vessels (2010) Waco Cultural Arts Festival, Waco, TX. Photo: Mark Randolph
2015. Photo: Brianna Brough/Chapel Hill Magazine
Photo credits:
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ID 2017-0272,Version:1
Presentation of City of Brookings 2016 Annual Financial Report.
Summary:
Chris Lindner, CPA, CGMA, Manager BKD, LLP will be present to discuss the 2016 Financial Audit
and the City of Brookings Comprehensive Annual Financial Report.
Attachments:
Council Audit Presentation
2016 Comprehensive Annual Financial Report (CAFR)
Communication Letter
City of Brookings Printed on 5/5/2017Page 1 of 1
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experience responsiveness // CPAs & ADVISORSCity of Brookings, South Dakota2016 Audit PresentationChris Lindner, CPA, CGFMAbby Dobson, CPA
TESTING APPROACH & TIMELINEAudit Interim/Planning, Internal Control WalkthroughsCoordination with Other Auditors Final Audit FieldworkAudit Wrap‐up / Concurring Review / BKD National Office ReviewAudit Results and Communication2// experience responsiveness
SUMMARY OF AUDIT RESULTSIndependent Auditor’s Report – Financial StatementsUnmodified (clean) opinionReport in accordance with Government Auditing StandardsNo Significant Deficiencies or Material Weaknesses3// experience responsiveness
IMPLEMENTATION OF NEW ACCOUNTING PRINCIPLESGASB Statement No. 72 –Fair Value Measurement and ApplicationGASB Statement No. 73 –Accounting and Financial Reporting for Pensions and Related Assets That Are Not Within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statement 67 and 68GASB Statement No. 76 –The Hierarchy of Generally Accepted Accounting Principles for State and Local GovernmentsGASB Statement No. 77 –Tax Abatement DisclosuresGASB Statement No. 79 –Certain External Investment Pools and Pool ParticipantsGASB Statement No. 82 –Pension Issues, an Amendment of GASB Statements No. 67, 68, and 73.4// experience responsiveness
AUDIT COMMUNICATION LETTERSignificant accounting policiesSignificant accounting estimatesFinancial statement disclosuresAudit adjustmentsDisagreements with management or difficulties encountered in performing the audit –NoneUpcoming accounting pronouncements5// experience responsiveness
A GOVERNMENT’S FINANCIAL STATEMENT –WHAT TO LOOK FOR??Net Cost of Programs (page 28 of the City’s CAFR)ReservesLong‐Term Debt LevelsOther Long‐Term Obligations (page 58 of the City’s CAFR)Statistical Information (starting on page 131 of the City’s CAFR)6// experience responsiveness
RESERVES – COMPARISON TO PEER CITIES“Unrestricted” Fund Balance as a % of Annual Expenditures – General Fund7// experience responsiveness2016 2015 2014 2013 City of Brookings 45% 41% 55% 49%Peer Group 42% 37% 31% 32%
LONG‐TERM DEBT LEVELS – COMPARISON TO PEER CITIESGovernmental Debt Principal Outstanding toAssessed Valuation8// experience responsiveness2016 2015 2014 2013City of Brookings $1.85 $2.14 $2.40 $1.99Peer Group $2.55 $2.01 $2.02 $2.02
LONG‐TERM DEBT LEVELS – COMPARISON TO PEER CITIESGovernmental Debt Principal Outstanding to Population9// experience responsiveness2016 2015 2014 2013City of Brookings $938 $1,034 $1,121 $895Peer Group $1,378 $1,133 $1,085 $940
LONG‐TERM DEBT LEVELS – COMPARISON TO PEER CITIESTotal Debt (Governmental and Business‐Type) Principal Outstanding to Population10 // experience responsivenessNote: City of Brookings figure excludes debt principal for the Telephone Fund and Health System for comparability purposes.2016 2015 2014 2013City of Brookings $2,566 $2,509 $2,537 $1,597Peer Group $2,490 $2,256 $2,399 $2,149
Questions?Thank You!!!11 // experience responsiveness
FISCAL YEAR ENDED
DECEMBER 31, 2016
2016 COMPREHENSIVE ANNUALFINANCIAL REPORT
CITY OF BROOKINGS, SOUTH DAKOTA
About the Cover:
The City of Brookings dedicated the new Street Department Maintenance Facility in October, 2016. The facility houses the entire Street
Department which includes asphalt maintenance, traffic safety and mosquito control. At a cost of $4.1 million, the 36,000 square foot building
includes features such as 3,400 sq. ft. wash bay with elevated catwalks, pressure washer and 2” water connection; 25 ft. overhead doors, 8 pull
through bays, 8” concrete floors and 8” exterior concrete paving, in-floor radiant heat in the wash bay and mechanics bay, ERV unit, generator
backup system, and is fully ADA compliant.
2016
COMPREHENSIVE ANNUAL FINANCIAL
REPORT
CITY OF BROOKINGS, SOUTH DAKOTA
_________________________________________
January 1, 2016 – December 31, 2016
_________________________________________
Prepared by:
THE CITY FINANCE OFFICE
Shawna M. Costello, CPA, CPFO
Finance Director
_________________________________________
1
City of Brookings
December 31, 2016
Table of Contents
PART I‐ INTRODUCTIORY SECTION
Title Page 1
Table of Contents 2
Letter of Transmittal 4
Certificate of Achievement for Excellence in Financial Reporting 9
Municipal Officials 10
Organizational Chart 11
PART II ‐ FINANCIAL SECTION
Independent Auditors' Report 13
Management's Discussion and Analysis 16
Basic Financial Statements
Government‐wide Financial Statements
Statement of Net Position 27
Statement of Activities 28
Fund Financial Statements
Governmental Fund Financial Statements
Balance Sheet 29
Reconciliation of Balance Sheet of Governmental Funds to the Statement of
Net Position 30
Statement of Revenues, Expenditures, and Changes in Fund Balances 31
Reconciliation of Statement of Revenues, Expenditures, and Changes in
Fund Balances of Governmental Funds to the Statement of Activities 32
Proprietary Fund Financial Statements
Statement of Net Position 33
Statement of Revenues, Expenses, and Changes in Net Position 35
Statement of Cash Flows 36
Fiduciary Fund Financial Statements
Statement of Net Position 38
Notes to the Financial Statements 39
Required Supplementary Information
Schedule of Funding Progress for Postemployment Benefit Plans 78
Schedule of Pension Contributions 79
Schedule of Proportionate Share of Net Pension (Asset) Liability 80
Budgetary Comparison Schedule
General Fund 81
Notes to Required Supplementary Information ‐ Budgetary Reporting 82
Supplementary Information and Combining Financial Statements
Nonmajor Governmental Funds
Balance Sheet 83
Statement of Revenues, Expenditures, and Changes in Fund Balances 84
Nonmajor Special Revenue Funds 85
Balance Sheet 86
Statement of Revenues, Expenditures, and Changes in Fund Balances 88
Budgetary Comparison Schedules 90
Nonmajor Debt Service Funds 99
Balance Sheet 100
Statement of Revenues, Expenditures, and Changes in Fund Balances 101
Budgetary Comparison Schedules 102
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City of Brookings
December 31, 2016
Table of Contents (Continued)
Nonmajor Capital Project Funds 108
Balance Sheet 109
Statement of Revenues, Expenditures, and Changes in Fund Balances 110
Budgetary Comparison Schedules 111
Nonmajor Enterprise Funds 117
Statement of Net Position 118
Statement of Revenues, Expenses, and Changes in Net Position 122
Statement of Cash Flows 124
Fiduciary Funds 128
Statement of Net Position 129
Statement of Changes in Assets and Liabilities 130
PART III ‐ STATISTICAL SECTION 131
Table 1 Net Position by Component 132
Table 2 Changes in Net Position 134
Table 3 Fund Balances of Governmental Funds 140
Table 4 Changes in Fund Balances of Governmental Funds 142
Table 5 Assessed Value and Actual Value of Taxable Property 144
Table 6 Direct and Overlapping Property Tax Rates 144
Table 7 Principal Taxpayers 145
Table 8 Property Tax Levies and Collections 145
Table 9 Historical Sales and Use Tax Receipts 146
Table 10 Taxable Sales by Category 146
Table 11 Direct and Overlapping Sales Tax Rates 148
Table 12 Ratio of Net General Bonded Debt 148
Table 13 Ratio of Outstanding Debt by Type 149
Table 14 Direct and Overlapping Governmental Activities Debt 149
Table 15 Legal Debt Margin Information 150
Table 16 Pledged‐Revenue Coverage 152
Table 17 Demographic and Economic Statistics 155
Table 18 Principal Employers 156
Table 19 Full‐Time Equivalent City Government Employees by Function/Program 157
Table 20 Operating Indicators by Function/Program 158
Table 21 Capital Asset Statistics by Function/Program 159
Independent Auditor's 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 161
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May 3, 2017
The Honorable Mayor Keith Corbett
Members of the City Council
Citizens of the City of Brookings, South Dakota
We are pleased to submit to you the Comprehensive Annual Financial Report (CAFR) for the City of Brookings, South
Dakota, for the fiscal year ending December 31, 2016.
The report was prepared by the City’s Finance Department in accordance with U.S. Generally Accepted Accounting
Principles (GAAP) applicable to governments as prescribed by the Governmental Accounting Standards Board (GASB).
Responsibility for both the accuracy of the presented data and the completeness and fairness of presentation, including all
disclosures, rests with the City’s management. We believe the data, as presented, is accurate and reliable in all material
respects; is presented in a manner designed to set forth fairly the financial position and results from operations of the City
as measured by the financial activities of its various funds. The disclosures necessary to enable readers to gain an
understanding of the City’s financial affairs have been included in this report.
Management of the City is responsible for establishing and maintaining an accounting and internal control structure
designed to ensure that the assets of the City are protected from loss, theft, or misuse and to ensure that adequate
accounting data is compiled to allow for the preparation of financial statements in conformity with GAAP. Because the
cost of internal controls should not outweigh their benefits, the City of Brookings’ comprehensive framework of internal
controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free
from material misstatement. We believe that the City’s internal accounting controls adequately safeguard assets and
provide reasonable assurance of proper recording of financial transactions.
The City’s financial statements have been audited by BKD, LLP, a firm of certified public accountants authorized to
conduct the City’s audit by the State of South Dakota. The goal of the independent audit was to provide reasonable
assurance that the financial statements of the City of Brookings for the fiscal year ended December 31, 2016, are free of
material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements; assessing the accounting principles used and significant estimates made by
management; and evaluating the overall financial statement presentation. The independent auditor concluded, based
upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of Brookings’ financial
statements for the fiscal year ending December 31, 2016 are fairly presented in conformity with GAAP. The independent
auditor’s report is presented as the first component of the financial section of this report.
GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic
financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed
to complement the MD&A and should be read in conjunction with it. The City of Brookings’ MD&A can be found
immediately following the report of the independent auditors.
Profile of the City of Brookings
Brookings is located along the I‐29 corridor in East Central South Dakota and has a
population of over 23,000 residents making it the fourth‐largest city in South
Dakota. It is 55 miles north of the State’s largest city, Sioux Falls, and just minutes
from the Minnesota border. It truly is an environment free from the stress of big
city living; but for those who want to occasionally visit metropolitan areas,
Minneapolis‐St. Paul, Fargo/Moorhead, and Omaha are all within a 200 mile
radius. Being along the interstate and miles from the Minnesota border, Brookings
serves as a primary market area for over 70,000 consumers. Bookings is a city
with an extraordinary quality of life and an outstanding school system. Families choose Brookings for its safe, friendly,
and progressive environment.
Home to South Dakota State University (SDSU), Brookings boasts prime educational resources for small businesses and
entrepreneurs. SDSU had an enrollment under 13,000 students in 2016, making it the largest university in the state.
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SDSU offers Division 1‐FCS college athletics, performing arts, theater, and a variety of cultural venues. SDSU is an integral
part of the community and attracts many research and technology businesses which compliment core curriculum
activities. A source of recognized research and innovation, SDSU supplies a young, educated workforce with skill and
determination.
The County and the City got their names from one of South Dakota’s greatest pioneer promoters, Wilmot W. Brookings.
Brookings set out for the Dakota Territory in June of 1857. He rose to a high position in the territory, was elected the first
provisional Governor of Dakota Territory, served as a judge, and was appointed superintendent of a road project to be
built from the Minnesota state line west to the Missouri River about 30 miles north of Ft. Pierre, South Dakota. It was
during the construction of this road that Brookings came into contact with land that was part of this county at the time. In
preparation for the railroad, the City of Brookings was surveyed and platted in 1879. Dakota Agricultural College (now
South Dakota State University) was founded in 1881. The City began to grow after the college was built and has been
increasing in size ever since.
In 1999 the City adopted the Council‐Manager form of government. The City is a home‐rule municipality chartered under
the Constitution of the state of South Dakota and is governed by a mayor and six council members. All council positions
are elected at large, for overlapping three year terms.
The City provides a wide range of municipal services including public safety, streets, solid waste collection and disposal,
airport, planning, culture and recreation, retail liquor, and general administrative services. In addition, the City has
established semi‐autonomous enterprise functions, which are governed by appointed boards. They are: Brookings
Municipal Utilities (BMU) which manages electric, water, wastewater, and telecommunications/video/data operations;
and the municipal Brookings Health System, which includes a 49‐bed acute care hospital, home health, hospice, eye clinic,
two regional “satellite” clinics, congregate living units, and a 79‐bed skilled nursing facility.
The City applies budgetary controls to ensure compliance with legal provisions under South Dakota Codified Laws, the
City Charter, the City’s Governance and Ends Policy and with the annual appropriation ordinance and budgetary
guidelines adopted by the City Council. Approved expenditures for the ensuing fiscal year for the General fund, the
Special Revenue funds, Debt Service funds, and Capital Project funds are included in the annual appropriation ordinance,
establishing the legal level of control. The annual budget serves as the foundation for the City of Brookings' financial
planning and control.
South Dakota Codified Law 9‐12‐2 requires the City of Brookings to adopt an ordinance as prescribed by the Department
of Legislative Audit. The ordinance shows the legal level of budgetary control is at the department level within each
fund. Departments are not allowed to exceed their total allocated budget or reallocate appropriations outside their
department without approval of the governing body. The legal spending authority can only be obtained through
contingency funds, capital expenditures carryover, or supplemental budget appropriations ordinance, all of which is
approved by formal action of the City Council.
Economic Condition and Outlook
The information presented in these financial statements is best understood when it is considered from the broader
perspective of the specific environment within which the City of Brookings operates.
Local Economy
“Bring Your Dreams” is the community’s marketing motto and Brookings is fortunate to have a diverse local economy
including SDSU, large and small manufacturing, biosciences, food production and agriculture. This diversity has helped
insulate, to some degree, the economic downturn being experienced by the national economy.
In addition to the diversity, the City’s population continues to grow. The 2010 census reflected a growth of 19 percent
from the 2000 census and moved Brookings from the fifth to the fourth largest city in South Dakota. With the population
now over 23,000, the City has attracted various new retail and food establishments.
The labor force increased from 13,232 to 13,471 from December 31, 2015 to December 31, 2016 and the total
employment increased from 12,912 to 13,109 individuals for those dates, respectively. Unemployment for Brookings was
at 2.7 percent, well below the national average of 4.7 percent and up .3 percent from the 2015 rate of 2.4 percent. Since
the economy in Brookings has not seen the drastic impact felt by most other parts of the nation, the unemployment rate
has stayed fairly steady the past year.
During 2016, the city approved 451 building permits which was a slight decrease from the 463 approved in 2015. The
estimated construction value of residential and nonresidential construction was $52.8 million in 2016; down 9.2 percent
from the $58.2 in 2015. Nonresidential construction accounted for 57.1 percent of the estimated construction value in
2016 compared to 60.4 percent in 2015
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Long‐Term Planning and Major Initiatives
The City Council meets annually and develops a strategic plan for the City. This plan provides a launchpad for new policy
initiatives but also establishes a guide for a long‐range capital improvement program. It also sets the direction for the
City staff in several operational areas. The 2016‐2017 Strategic Plan includes the following:
Develop initiatives for entrepreneurial approaches for improving city service delivery
Formalize comprehensive entrepreneurial programs through Brookings Economic Development Corporation
(BEDC), or special committee to develop work plans for selected options
Improve the overall livability of Brookings through place‐making initiatives with agendas such as:
o Armory site adaptive re‐use
o Comprehensive Master plan update
o Develop bicycle lanes, and identifying places downtown for implementing greenspace
o Determine/implement select list of bicycle‐friendly activities: (Silver designation, bike racks, bicycle
lane designation.)
o Finalize the public art program, implementation set for 2017
Expanding lean government service practices
o Lean staff committee will continue to identify opportunities for improvements, undertake selected
projects for implementation.
o Further develop performance management and benchmarking measures for services.
o Host local conferences with other employers working on lean practices
Develop strategies to promote broader and more diverse affordable housing opportunities.
o Support efforts of Affordable Housing Task Force; monitor/take action on their recommendations
commensurate with the charter
Build upon past efforts to expand transparency and utility of public records.
o Research/implement open .gov platform for on‐line/ searchable financial records & budget
o Migrate city records to web for transparency
Implement specific projects of the Sustainability Council for better stewardship of public assets.
o Select specific topics from benchmark work plan for implementation by selected departments
o All future city buildings to be LEED certified.
o Analyze Changes in means and methods of construction using sustainability measures.
Major Initiatives
Some major capital initiatives planned or ongoing are listed below:
Infrastructure:
Street system improvements:
Continue planning for a new arterial street at 20th Street South from 22nd Avenue South to 34th Avenue South to
better connect residential and industrial areas. This involves an interstate overpass or interchange to function
as a “southern ring route” to better move commuter traffic around the growing southern region of Brookings. It
is an intergovernmental partnership project with several local units of government.
Highway 14 upgrade ‐ The third of four phases to the main, central traffic corridor through the center of
Brookings will be under construction in 2017/2018 by the South Dakota Department of Transportation
(SDDOT). The SDDOT has been replacing the aging road system while also improving safety and capacity. The
total project cost for the 2017 project is approximately $17 million and includes interstate bridge replacement
and the addition of pedestrian bicycle lanes and extensive landscape enhancements. The final phase of 6th Street
reconstruction between Main Avenue and Medary Avenue is scheduled for construction in 2020 at an estimated
cost of $4.2 million.
Storm Drainage ‐ Brookings continues incremental, annual work on a comprehensive multi‐year master plan for storm
drainage improvements which includes the following projects:
15th Street South & 7th Avenue South storm sewer.
5th Avenue Drainage Improvements.
Sixth Street storm sewer upgrade.
Lefevre Drive storm sewer pipe project.
Viaduct inlet/surfacing repairs/lighting.
Gateway Project ‐ The Gateway Project consists of monumental signage made of stone incorporating the new City logo
placed in the City’s “gateway” corridors welcoming visitors to Brookings. There are also signs throughout the City
6
identifying the beautiful parks and recreation areas available for the public to enjoy. Subsequent entryway landscape
amenities such as landscaping, signage, decorative street lighting, and bridge amenities will follow in the area of the main
interstate exit ramps following completion by the South Dakota Department of Transportation of highway improvements.
Airport Project ‐ The final phase of the multi‐year runway project is reconstructing Runway 17/35 to comply with FAA
standards. This project is scheduled for 2017/2018 at the estimated cost of $1,260,000. The project is eligible for Federal
funding through the Airport Improvement Program of the Federal Aviation Administration, with 90% being funded with
Federal funds, 5% State funds, and 5% City funds. The project will include new pavement, lighting and striping.
Brookings has the third busiest airport in the State for landings and take‐offs.
Electrical, Water and Wastewater Plant Improvements‐In 2016, BMU completed a $30 million – 4‐year upgrade and
expansion of the wastewater treatment plant and pumping facilities to respond to new environmental regulations and
community growth. Similar upgrades to the water treatment plant(s) are in the preliminary facility planning stages with
construction over the next 4 years budgeted at $31 million. BMU is currently in the process of a $6.5 million upgrade to
the local electrical grid to reduce the number of substations, provide redundancy power, and bury previously overhead
power lines; all designed to improve electrical service reliability. Brookings Municipal Utilities has planned for a $12
million investment in its PCS services under the Sprint cellular brand for 4G capabilities.
Public Safety
Fire Station – In 2017 the City is constructing a new substation located on South Main Street to better serve the City’s
growing population. This station will accommodate four apparatus bays for three engines and one rescue boat, support
space, and a display area for the Department’s vintage 1940 GMC Firetruck. The new station will provide additional
height to raise the apparatus during service, and will include large glazed overhead doors and transom windows to draw
natural light into the space and limit the need for artificial light. The south Main Fire Station is designed for multiple
future expansions – up to four bays to the West and overnight space to the East – to reduce construction cost as the City
grows.
Health Care
Brookings Health System ‐The Brookings Health System Expansion and Renovation Project which will be completed in
2017, consists of approximately 60,000 sq. ft. of new construction, 18,000 sq. ft. of renovation, and 24,000 sq. ft. of
medical office space. The east hospital expansion will consist of a 2‐story building housing our same‐day surgical unit,
operating rooms, central sterilization and imaging on the first floor, while the second floor will consist of our pharmacy
and inpatient medical/surgical and obstetrics units. Today we stand in a unique position to further our community’s
vision for caring for our own close to home. To do this, we must address three major changes which have occurred since
our current hospital was built 50 years ago: Our community has grown significantly; Health care has changed radically;
and, Patient expectations regarding health care are drastically different.
Cultural and Recreational Facility Improvements
Carnegie Building Project ‐ Originally built in 1914, the Carnegie Library building is home to the Brookings Arts Council.
The renovation project will include updating and replacing necessary electrical equipment, flooring, and HVAC as well as
remodeling of the gallery display areas and arts education classroom.
Improvements are slated for existing parks such as trail extensions, playground equipment upgrades and replacements,
and on‐going preventative maintenance of existing buildings, grounds, and facilities.
Retail Commercial expansion
A new hotel and a mixed use residential complex are under construction by private development and another hotel is
planned. The City established a niche retail grant program to encourage new, small business in the downtown retail area
and formalized an economic development policy to incentivize new and expanding commerce and industry. In addition,
the City acquired 25 acres of property at the intersection of Highway 14 and Interstate 29 for more retail and commercial
development opportunities. The City hopes to attract major, national retail franchises to develop in this location.
Civic Infrastructure
The City of Brookings is proud to partner with a wide variety of other governmental, civic, charitable, and service
organizations to optimize multi‐dimensional aspects for great quality of life. The City and County work together on
mutual transportation and development issues. The City and School District jointly share facilities, parks, playgrounds,
and programming for school‐age children. The City Recreation Department has 23 diverse partnerships with other
entities or special‐purpose organizations for athletic, cultural, recreational, and leisure opportunities. The City library
provides a wide variety of services and programs for lifelong learning. The City and South Dakota State University enjoy
an excellent ‘town‐and‐gown’ relationship with each mutually supporting their missions and sharing their success that
comes from a long history of partnerships. In addition to being an economic engine for the Brookings community, SDSU
provides a wellspring of opportunities beyond post‐secondary education to civic, cultural, athletic, and research
advancement.
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9
City of Brookings
Year Ended December 31, 2016
Scott Munsterman………………………………………………………………………………… Mayor
Keith Corbett………………………………………………………………………………………… Deputy Mayor
Patty Bacon……………………………………………………………………………………………Council Member
Dan Hansen……………………………………………………………………………………………Council Member
Nick Wendell……………………………………………………………………………………………Council Member
Ope Niemeyer…………………………………………………………………………………………Council Member
Mary Kidwiler…………………………………………………………………………………………Council Member
Jeffrey W. Weldon………………………………………………………………………………… City Manager
Steven Britzman………………………………………………………………………………………City Attorney
Shari Thornes…………………………………………………………………………………………City Clerk
Jackie Lanning…………………………………………………………………………………………City Engineer
Mike Struck…………………………………………………………………………………………… Community Development Director
Shawna Costello………………………………………………………………………………………Finance Director
Darrell Hartmann……………………………………………………………………………………Fire Chief
Donna Langland………………………………………………………………………………………Human Resources Director
Ashia Gustafson………………………………………………………………………………………Library Director
Janet Coplan……………………………………………………………………………………………Liquor Store Manager
Dan Brettschneider…………………………………………………………………………………Parks, Recreation & Forestry Director
Jeff Miller…………………………………………………………………………………………………Police Chief
Todd Langland ……………………………………………………………………………………… Solid Waste Director
Matt Bartley……………………………………………………………………………………………Street Superintendent
Jason R. Merkley…………………………………………………………………………………… Health System Chief Executive Officer
Steve Meyer……………………………………………………………………………………………Utilities Executive Vice President &
General Manager
OFFICIALS OF THE CITY OF BROOKINGS
LEADERSHIP TEAM
10
Brookings Health
System Board
Citizens of
Brookings
Utilities Board
Engineer/
Airport
Utilities
*Electric
*Water
*Wastewater
*Telephone
Mayor &
City Council
City Manager/
IT
City ClerkBrookings Health
System
Finance FireHuman
Resources
Library LiquorParks,
Recreation
Forestry/
Golf/
Ice Arena/
Aquatics
Center
Police/
E-911/
Animal
Control
Solid
Waste/Street
City
Attorney
Event Center
Board
(Swiftel Center)
Community
Development
City of Brookings
December 31, 2016
CITY OF BROOKINGS ORGANIZATION CHART
11
12
Independent Auditor’s Report
The Honorable Mayor
and Members of the City Council
City of Brookings, South Dakota
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, the discretely presented component unit, each major fund and the aggregate remaining fund
information of the City of Brookings, South Dakota (the City) as of and for the year ended December 31,
2016, and the related notes to the financial statements, which collectively comprise the City’s basic
financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We did not
audit the financial statements of the Brookings Health System Fund and the Brookings Municipal Utilities
Telephone, Electric, Water and Wastewater Funds, which represent 87%, 82% and 94%, respectively, of
the total assets, net position and revenues of the business-type activities. We also did not audit the
financial statements of the Brookings Health System Foundation, the discretely presented component unit
of the City. The financial statements of the Brookings Health System Fund, Brookings Municipal
Utilities Telephone, Electric, Water and Wastewater Funds, and Brookings Health System Foundation
were audited by other auditors, whose reports thereon have been furnished to us, and our opinions, insofar
as they relate to the amounts included for the above mentioned enterprise funds and the discretely
presented component unit, are based solely on the reports of the other auditors. We conducted our audit
in accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditor’s judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation
and fair presentation of the financial statements in order to design audit procedures that are appropriate in
the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s
internal control. Accordingly, we express no such opinion. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of significant accounting estimates
made by management, as well as evaluating the overall presentation of the financial statements.
13
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
Opinions
In our opinion, based on our audit and the reports of the other auditors, the financial statements referred to
above present fairly, in all material respects, the respective financial position of the governmental
activities, the business-type activities, the discretely presented component unit, each major fund and the
aggregate remaining fund information of the City of Brookings, South Dakota as of December 31, 2016,
and the respective changes in financial position, and where applicable, cash flows thereof for the year
then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's
discussion and analysis, pension information, schedules of funding progress and budgetary information
listed in the table of contents be presented to supplement the basic financial statements. Such
information, although not part of the basic financial statements, is required by the Governmental
Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the
basic financial statements in an appropriate operational, economic or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements and other
knowledge we obtained during our audit of the basic financial statements. We do not express an opinion
or provide any assurance on the information because the limited procedures do not provide us with
sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City’s basic financial statements. The accompanying supplementary and other information,
consisting of combining financial statements and the introductory and statistical sections, as listed in the
table of contents, is presented for purposes of additional analysis and is not a required part of the basic
financial statements.
The combining financial statements are the responsibility of management and were derived from and
relate directly to the underlying accounting and other records used to prepare the basic financial
statements. Such information has been subjected to the auditing procedures applied in the audit of the
basic financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in accordance
with auditing standards generally accepted in the United States of America. In our opinion, the
combining financial statements are fairly stated in all material respects in relation to the basic financial
statements as a whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in the
audit of the basic financial statements, and accordingly, we do not express an opinion or provide any
assurance on them.
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Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 3, 2017,
on our consideration of the City’s internal control over financial reporting and our tests of its compliance
with certain provisions of laws, regulations, contracts and grant agreements and other matters. The
purpose of that report is to describe the scope of our testing of internal control over financial reporting
and compliance and the results of that testing, and not to provide an opinion on the 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’s internal control over financial reporting
and compliance.
Lincoln, Nebraska
May 3, 2017
15
City of Brookings
December 31, 2016
Management's Discussion and Analysis
This discussion and analysis presents an overview of the financial activities and financial position for the City of Brookings (the
“City”) for the year ended December 31, 2016. The information presented in this section should be considered in conjunction
with that presented in the basic financial statements and notes to the financial statements.
Financial Highlights
The City’s assets and deferred outflows of resources exceeded its liabilities and deferred inflows of resources by
$335,874,277 (net position) for the calendar year reported.
The City's total ending net position of $335,874,277 this year compared to the prior year ending net position of
$318,156,171 reflects an increase of $17,718,106 during the calendar year.
Total net position is comprised of the following:
1. Net investment in capital assets, of $208,169,033 includes property and equipment, net of accumulated
depreciation and reduced for outstanding debt related to the purchase or construction of capital assets.
2. Net position of $12,658,390 is restricted by constraints imposed from outside the City such as debt covenants,
grantors, laws, or regulations.
3. Unrestricted net position of $115,046,854 represents the portion available to maintain the City’s continuing
obligations to citizens and creditors.
The City’s governmental activities reported total ending net position of $97,096,791 this year. This compares to the
prior year ending net position of $92,017,334 showing an increase of $5,079,457 during the calendar year.
Unrestricted net position of $20,064,256 at December 31, 2016 shows a $2,360,344 decrease from the prior year.
At the end of the current calendar year, unassigned fund balance for the General Fund was $5,820,728, or 35.4% of
total General Fund expenditures.
The City’s business‐type activities reported increased net position of $12,638,649 compared to the previous year,
ending the current year at $238,777,486. This increase in business‐type activities is somewhat similar to what a
private business might report as net profit. The increase reflects significant private donations to the Health System
for its remodel project.
The City’s total outstanding long‐term liabilities increased by $9,987,565 ending the current fiscal year at $96,439,822
outstanding. This increase was due in large part to the City recognizing $6.26 million in pension liability in 2016 as
opposed to $7.93 million of net pension asset in 2015. The remainder of the increase was due mainly to borrowings
related to the Health System’s expansion.
Overview of the Financial Statements
This discussion and analysis serves as an introduction to the City’s basic financial statements, which consists of three
components: 1) government‐wide financial statements, 2) fund financial statements, and 3) notes to the financial statements.
The report also contains required supplementary information and other supplementary information in addition to the basic
financial statements.
Government‐wide financial statements. The government‐wide financial statements are designed to give users a broad
overview of the City’s finances, in a manner similar to that of 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, excluding fiduciary funds, with the difference reported as net position. Increases or decreases in
net position over time may serve as a useful indicator of whether the City’s financial position is improving or deteriorating.
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City of Brookings
December 31, 2016
Management's Discussion and Analysis
The Statement of Activities shows how the City’s net position changed during the fiscal year. All changes in net position are
reported as soon as the underlying event that caused the change occurs, regardless of the timing of the related cash flows.
There are revenues and expenses reported in this statement for some items that will only result in cash flows in future fiscal
years; examples include uncollected taxes and vacation days that are earned, but not used.
Both of the government‐wide financial statements distinguish between functions that are mainly supported by taxes and
intergovernmental revenues (governmental activities) from the 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, public works, health & welfare, culture & recreation, conservation & development, and debt
service. The business‐type activities of the City include the enterprise activities of electric, water, sewer, telephone, hospital,
liquor, solid waste, airport, golf course, and research & technology facility.
Fund financial statements. A fund is a grouping of related accounts that is used to maintain financial 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 three categories: governmental funds, proprietary funds, and fiduciary funds.
Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental
activities in the government‐wide financial statements. However, unlike the government‐wide financial statements,
governmental fund financial statements focus on near‐term inflows and outflows of spendable resources, as well as on
balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a
government’s near‐term financing requirements.
Because the focus of the 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. The governmental funds balance sheet and the statement of revenues,
expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds
and governmental activities.
The City maintained 22 individual governmental funds for 2016. Information is presented separately in the governmental funds
balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for the
General Fund which is considered to be a major fund. Data from the other 21 governmental funds are combined into a single
aggregated presentation. Fund data for each individual nonmajor governmental fund is provided in the form of combining
statements following the required supplementary information.
The City adopts an annual budget for its governmental funds. A budgetary comparison statement has been provided as
required supplementary information for the major governmental fund (General Fund) to demonstrate compliance with this
budget.
Proprietary funds. The City maintains two different types of proprietary funds. The first type is enterprise funds, which are
used to report the same functions presented as business‐type activities in the government‐wide financial statements.
Proprietary fund financial statements provide the same type of information as the government‐wide financial statements, only
in more detail. Information is presented separately in the proprietary fund financial statements for the electric, wastewater,
health system, and telephone funds, all of which are considered to be major funds. Data from the remaining enterprise funds is
combined into a single, aggregated presentation. Individual fund data for each of these nonmajor enterprise funds is included
in the combining and individual fund section of this report.
Internal service funds are the other type of proprietary funds. Internal service funds are used to accumulate and allocate costs
internally among the City’s various functions for self‐insurance. Because the self‐insurance fund predominately benefits the
business‐type functions, it has been included with the business‐type activities portion of the presentation of the government‐
wide statements.
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City of Brookings
December 31, 2016
Management's Discussion and Analysis
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the City
government. Fiduciary funds are not reflected in the government‐wide financial statements because the resources of those
funds are not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for
proprietary funds.
Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the
data provided in the government‐wide and fund financial statements.
Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain
required supplementary information. This section includes a budgetary comparison schedule and related notes for the General
Fund, select pension information, and the schedule of funding progress for postemployment benefit plans.
The combining statements referred to earlier in connection with nonmajor governmental funds and nonmajor enterprise funds
are presented immediately following the required supplementary information.
Government‐Wide Financial Analysis
Net position. Net position over time serves as a useful indicator of a government’s financial position. At the close of 2016,
assets and deferred outflows exceeded liabilities by $335,874,277. This reflects an increase in the City’s combined net position
of 5.6% between fiscal year 2015 and 2016.
2015 2016 2015 2016 2015 2016
Current and Other Assets $31,206,665 $28,185,775 $128,123,281 $116,716,300 $159,329,946 $144,902,075
Capital Assets 88,528,412 93,495,509 171,585,236 201,224,641 260,113,648 294,720,150
Total Assets 119,735,077 121,681,284 299,708,517 317,940,941 419,443,594 439,622,225
Deferred Outflows of
Resources 2,410,233 3,336,746 7,257,328 11,234,952 9,667,561 14,571,698
Total Assets and Deferred
Outflows of Resources 122,145,310 125,018,030 306,965,845 329,175,893 429,111,155 454,193,923
Other Liabilities 2,530,555 2,521,631 15,092,986 18,739,122 17,623,541 21,260,753
Long ‐Term Liabilities 26,155,086 25,385,626 60,297,171 71,054,196 86,452,257 96,439,822
Total Liabilities 28,685,641 27,907,257 75,390,157 89,793,318 104,075,798 117,700,575
Deferred Inflows of Resources 1,442,335 13,982 5,436,851 605,089 6,879,186 619,071
Total Liabilities and Deferred 30,127,976 27,921,239 80,827,008 90,398,407 110,954,984 118,319,646
Inflows of Resources
Net Investment in Ca pital Assets 64,579,729 72,145,788 114,205,616 136,023,245 178,785,345 208,169,033
Restricted 5,013,005 4,886,747 13,109,068 7,771,643 18,122,073 12,658,390
Unrestricted 22,424,600 20,064,256 98,824,153 94,982,598 121,248,753 115,046,854
Total Net Position 92,017,334 97,096,791 226,138,837 238,777,486 318,156,171 335,874,277
Beg. Net Position 80,092,497 92,017,334 199,011,789 226,138,837 279,104,286 318,156,171
Change in Net Position $11,924,837 $5,079,457 $27,127,048 $12,638,649 $39,051,885 $17,718,106
Percentage Change 14.9% 5.5% 13.6% 5.6% 14.0% 5.6%
Condensed Statements of Net Position
Governmental
Activities
Business‐Type
Activities Total
18
City of Brookings
December 31, 2016
Management's Discussion and Analysis
The Statement of Net Position reports all financial and capital resources. The statement presents the assets, deferred outflows
of resources, liabilities, and deferred inflows of resources in order of relative liquidity. The liabilities with maturities greater
than one year are reported in two components – the amount due within one year and the amount due in more than one year.
The long‐term liabilities of the City, consisting primarily of compensated absences payable, sales tax revenue bonds payable,
loans payable, and capital leases have been reported in this manner on the Statement of Net Position. The difference between
the City’s assets and deferred outflow of resources, and the liabilities and deferred inflow of resources is equal to its net
position.
By far the largest portion (62.0%) of the City’s net position is represented by $208.2 million in investment in capital assets (e.g.,
land, buildings, infrastructure, and equipment); less any related debt used to acquire those assets that are still outstanding.
The City uses these capital assets to provide services to citizens; therefore, these assets are not available for future spending.
Although the City’s net investment in capital assets is reported net of related debt, it should be noted that the resources
needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate
these liabilities.
Restricted net position makes up 3.8% of the total net position. These assets are subject to external restriction on how they
may be used.
The remaining unrestricted balance of $115 million (34.2%) may be used to meet the government’s ongoing obligations to
citizens and creditors. Certain balances within the unrestricted net position have internally imposed designations or limitations
which may further limit the purpose for which such net position may be used.
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City of Brookings
December 31, 2016
Management's Discussion and Analysis
Changes in net position. The increase in net position for 2016 was $17,718,106. The Governmental Activities Net Position
increased $5,079,457 and the Business‐Type Activities Net Position increased $12,638,649. The Governmental Activities net
position increased in 2016 due to controlled spending and a slight increase in transfers from Business‐Type funds. The
Business‐Type Activities increased their net position even though revenues were flat due to holding expenditures to a modest
increase.
2015 2016 2015 2016 2015 2016
Revenues
Program Revenues
Charges for Services $5,274,831 $3,448,488 $140,757,839 $138,518,421 $146,032,670 $141,966,909
Operating Grants 249,049 255,425 20,112 20,766 269,161 276,191
Capital Grants 5,418,303 1,822,082 2,210,269 3,246,363 7,628,572 5,068,445
General Revenues
Taxes 18,228,031 19,247,664 ‐ ‐ 18,228,031 19,247,664
State Shared Revenues 208,033 220,472 ‐ ‐ 208,033 220,472
Investment Earnings 162,862 126,700 550,280 473,140 713,142 599,840
Miscellaneous 1,508,487 1,906,424 367,492 783,252 1,875,979 2,689,676
Total Revenues 31,049,596 27,027,255 143,905,992 143,041,942 174,955,588 170,069,197
Expenses
General Government 2,865,778 3,105,729 2,865,778 3,105,729
Public Safety 5,054,020 5,565,159 5,054,020 5,565,159
Public Works 5,934,626 6,743,700 5,934,626 6,743,700
Health and Welfare 101,042 109,111 101,042 109,111
Culture and Recreation 7,400,596 7,506,553 7,400,596 7,506,553
Conservation and Development 1,209,287 901,572 1,209,287 901,572
Interest charges 734,534 826,085 734,534 826,085
Electric Fund 22,650,657 24,525,853 22,650,657 24,525,853
Health System Fund 54,370,009 57,019,809 54,370,009 57,019,809
Telephone Fund 30,598,739 30,825,559 30,598,739 30,825,559
Liquor Fund 3,608,454 3,859,242 3,608,454 3,859,242
Water Fund 2,964,843 2,952,599 2,964,843 2,952,599
Wastewater Fund 3,704,292 3,973,778 3,704,292 3,973,778
Airport Fund 839,807 1,252,509 839,807 1,252,509
Golf Fund 561,156 609,864 561,156 609,864
Solid Waste Fund 2,168,527 2,444,615 2,168,527 2,444,615
Research and Technology Fund 119,473 129,354 119,473 129,354
Total Expenses 23,299,883 24,757,909 121,585,957 127,593,182 144,885,840 152,351,091
Excess
Before Transfers 7,749,713 2,269,346 22,320,035 15,448,760 30,069,748 17,718,106
Transfers 2,406,167 2,810,111 (2,406,167) (2,810,111) ‐ ‐
Change in Net Position 10,155,880 5,079,457 19,913,868 12,638,649 30,069,748 17,718,106
Beginning Net Position 81,861,454 92,017,334 206,224,969 226,138,837 288,086,423 318,156,171
Ending Net Position 92,017,334$ 97,096,791$ 226,138,837$ 238,777,486$ 318,156,171$ 335,874,277$
Governmental Business‐Type
Activities Activities Total
Governmental activities. Revenues for the City’s governmental activities were $27,027,255. Taxes accounted for 71.2% of
the overall revenues generated in 2016 compared to 58.7% in 2015. Capital grants and contributions decreased by $3.5 million
due to fewer construction projects where large portions were the responsibility of the developers and areas were funded with
Federal and State grants. Miscellaneous revenue increased by 26.4% or $397,937 due to a sale of industrial land. Charges for
services decreased by 34.6% from the previous year, because in 2015 the City received significant revenue for a project that
was assessed to the adjacent property owners. Other revenue sources reflected a combination of increases and decreases with
a minimal net effect.
The most significant source of revenue to the City is based on taxable retail sales in the community (sales & use tax). The City
experienced a 5.1% increase or $684,943 in sales tax revenue compared to the prior year. The City’s Ends policy takes a
20
City of Brookings
December 31, 2016
Management's Discussion and Analysis
conservative approach to budgeting and provides that the City average the last five years tax revenues and budget a 2.5%
increase above that average. The net increase in sales & use tax revenue was reflected as follows: 4.8% or $302,638 increase in
1st penny sales and use tax, 4.7% or $73,720 increase in the 25% portion of the 2nd penny sales and use tax, 4.8% or $226,333
increase in the 75% portion of the 2nd penny sales and use tax, and a 9.6% or $82,252 increase in the 3rd penny Bed and Booze
tax.
A portion of the revenue increase within the 1st penny sales and use tax, the 25% of the 2nd penny sales and use tax, and the
75% of the 2nd penny sales & use tax is due to construction phases of improvements to the 3M plant. The City will reimburse
3M three‐fourths (3/4) of City sales and use tax paid on equipment purchases not to exceed $775,500. In 2016 the City
reimbursed 3M about $60,700 in sales tax dollars.
Governmental Activities expenses increased by 6.3% from 2015. The increase is a combination of overall increases and
decreases, with the largest increase in public works due to the completion of the digester the City is building to accommodate
the new Bel Brands Cheese plant.
Business‐type activities. Overall revenues of the City’s Business‐Type Activities decreased .6% in 2016 compared to a
decrease of 1.2% in 2015. Charges for services experienced a decrease of $2.2 million, or 1.6%. Operating and capital
contribution/grants increased by $1 million or 46.5% due to a large capital project which was had significant private donations
from the community.
Operating expenses increased by approximately $6 million or 4.9% in 2016 compared to a 1.1% increase in 2015. The increase is
a combination of overall increases, with the largest increase in the health system fund which increased by $2.6 million or 4.9%
over 2015.
Financial Analysis of the City’s Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance‐related legal requirements.
Some funds are required by statute while others are established internally to assist management in accounting for certain
activities. The City maintains thirty‐three funds – general fund, nine special revenue funds, six debt service funds, six capital
project funds, ten business‐type funds and one internal service fund.
Governmental Funds
The accounting focus of the City’s governmental funds is to provide information on near‐term inflows, outflows and balance of
spendable resources. Such information is useful in assessing the City’s financing activities and abilities. In particular, the
unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of
the fiscal year.
General Fund. The General Fund is the primary operating fund of the City. The fund balance decreased slightly by $164,877
or 1.1% from 2015.
In 2016, 1st penny sales tax increased by $302,638 and property tax by $97,387 for a combined total of 4.2%. Miscellaneous
revenue also increased by $292,256 due to a sale of industrial development land. Despite these increases, revenues as a whole
decreased by .4% or $58,842. This overall decrease is mainly due to a 95.5% reduction in grant revenue of $841,024. In 2015
the City received grants from the State for infrastructure projects.
General Fund expenditures decreased by $151,579 or .9%. The decrease is a combination of increases and decreases with the
largest factor due to decreased capital spending. In 2015 the City had a major infrastructure project utilizing the grant funds
mentioned previously. Although capital projects continued in 2016, most were in, at or near the completion phase and thus
spending decreased. In 2016 the remainder of the new street shop was completed, and the first portion of the South Main
street project was completed.
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City of Brookings
December 31, 2016
Management's Discussion and Analysis
Proprietary (business‐type) Funds
Electric Fund. In 2016, the Electric fund net position increased by $1,311,769, compared to an increase of $1,920,667 in 2015.
Operating revenues increased by $1.44 million primarily due to an overall 4.5% increase in user charges. Kilowatt‐hour sales
were similar to the prior year increase, .3% in 2016. Operating expenses increased by $1.9 million or 8.4% in 2016. $1.2 million
of this increase was due to the cost of purchased power from suppliers. Operating transfers totaling $2,005,000 were made
from the Electric fund to the General Fund in 2016.
Telephone Fund. The Telephone fund net position increased by $1,489,127 in 2016 compared to an increase of $3,521,835 in
2015. Operating revenues decreased by $2.0 million due to decreased usage of the telecommunication facilities. Operating
expenses increased by $644,000 over the prior year due to higher network expense relating to technical upgrades in switching
and wireless platforms. Operating transfers totaling $200,000 were made from the Telephone Fund to the General Fund in
2016.
Wastewater Fund. The Wastewater fund net position increased by $2,146,176 in 2016 and $1,475,854 in 2015. Capital
contributions of $613,821 in 2016 and $352,496 in 2015 were responsible for 28.6% and 23.9% of the increase in net position,
respectively. Operating revenues increased by $147,000 in 2016. A 7.5% overall increase to user charges was made to units
billed to customers in 2016. Operating expenses decreased $63,000 in 2016, due primarily to lower maintenance expense for
newly constructed facilities. The fund also received $494,060 in 2016 as cost recovery for a manhole rehabilitation
maintenance project completed in 2015.
Health System Fund. Brookings Health System increased its net position by $4,893,495 in 2016 and $8,002,702 in 2015. The
2016 increase was due to continued solid hospital utilization as well as a $2 million‐dollar donation for the Progress Lives Here
capital campaign. Adjustments related to pension resources and liabilities (including deferred inflows and outflows) resulted in
a decrease in net position of $1,161,212.
General fund budgetary highlights
Over the course of the year, the City Council revised the City budget three times. Supplemental appropriations and contingency
transfers were approved for unanticipated, yet necessary, expenses to provide for items necessary for the health and welfare of
its citizens.
The final General Fund expenditure budget reflects an increase to the original budget by $837,648, or about 4.9%. Budget
amendments were made to increase expenditures for salaries and capital outlay which included the following: to authorize
spending grant funds received in 2015 for street projects, purchase of property that unexpectedly came on the market, replace
HVAC system at the Library, new seating at the Swiftel Center, to locate and install a well for Fishback Soccer Park, and
unexpected equipment replacement purchases. Increases were also necessary to account for uncompleted capital items
carried over from the previous year such as the new restroom at Pioneer Park, retrofitting street lights with energy efficient LED
bulbs and playground improvements to name a few.
Actual General Fund expenditures were $1,644,836 less than the adjusted budget. Some departments didn’t complete all
scheduled projects in 2016 or budgeted purchases came in lower than anticipated, therefore were under budget as follows:
community development was $113,093 under budget; highways and streets was $287,038 under budget; recreation was
$170,131 under budget; and parks was $352,175 under budget. Overall, the departments held their spending in line with the
budget for 2016.
Actual General Fund revenues were $463,505 more than the adjusted budget due to following the conservative Governance
and Ends Policy relating to budgeted revenues.
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City of Brookings
December 31, 2016
Management's Discussion and Analysis
Capital Asset Administration
Major activity within the Governmental Activities in 2016 included the following:
Land was purchased for $116,400 that will be used for right‐of‐way. Construction in progress decreased due to completion of
the new $3.9 million street shop building, which conversely increased building and the other improvements assets. Continuing
infrastructure projects include the continued development of new residential areas. This included street, curb, gutter, and
sewer improvements, much of which is donated to the City by the developer. The value added to infrastructure in 2016 was
$2,383,901 of which $1,561,411 was donated. In addition, other projects included storm drainage, street overlays, and
replacement of various underground pipe.
Major equipment purchased or replaced included security upgrades to the Police station, a repeater to improve mobile
communications for public safety, 2 replacement police vehicles and 1 additional police vehicle; replacement of 1 fire command
vehicle; a variety of machinery and equipment in the street department such as 1 new pickup, 1 snowblower, 1 dump truck, 1
rotary lift and stand; new seating for the Swiftel Center; replacement of 3 pickups, a mower, an overseeder, a loader, 2 all‐
terrain utility vehicles for the Parks department; and a used pickup and brush chipper for the Forestry department.
Dollar Percentage
Change Change
Capital Assets (Net of Depreciation) 2015 2016 2015‐2016 2015‐2016
Land 4,770,567$ 4,770,567$ ‐$ 0.0%
Construction in Progress 32,507,308 31,729,113 (778,195) ‐2.4%
Buildings and Other Improvements 124,158,687 154,830,810 30,672,123 24.7%
Machinery and Equipment 10,148,674 9,894,151 (254,523) ‐2.5%
Total Capital Assets (Net)171,585,236$ 201,224,641$ 29,639,405$ 17.3%
Total Total
Business‐type
Activities
Major activity in the Business‐Type Activities in 2016 included the following:
In 2016, the Electric fund increased capital assets by approximately $1.9 million for the acquisition and construction of assets.
The purchase of a loader and boring machine accounted for $160,000. The on‐going upgrade of the metering system resulted
in expenditures of $313,000. The balance was spent in the distribution system facilities to meet the needs of customers.
Total Total
Dollar Percentage
Change Change
Capital Assets (Net of Depreciation) 2015 2016 2015‐2016 2015‐2016
Land 9,825,454$ 10,015,411$ 189,957$ 1.9%
Construction in Progress 1,447,034 881,647 (565,387) ‐39.1%
Buildings and Other Improvements 28,806,464 32,359,162 3,552,698 12.3%
Machinery and Equipment 7,563,221 8,724,785 1,161,564 15.4%
Infrastructure 40,886,239 41,514,504 628,265 1.5%
Total Capital Assets (Net)88,528,412$ 93,495,509$ 4,967,097$ 5.6%
Governmental
Activities
23
City of Brookings
December 31, 2016
Management's Discussion and Analysis
The Telephone fund increased capital assets by approximately $5.3 million for the acquisition and construction of capital assets
in 2016. Upgrades included the continuing deployment of fiber facility, a variety of electronics and infrastructure
improvements, and increase in wireless capacities, and the continued deployment of broadband services.
The Wastewater fund increased capital assets by approximately $1.5 million in the acquisition and construction of assets in
2016 for the completing of the wastewater treatment facilities and collection system which began in 2012. The upgrades to the
wastewater treatment plant were completed and placed in service on July 1, 2016. The improvements were done through four
projects consisting of the upgrade to the wastewater treatment plant, construction of new equalization basins, construction of
a consolidated pumping station, and the upgrade of sewer mains in 6th Street and Medary Avenue to Western Avenue. These
projects were funded with a $30 million revenue bond through the State Revolving Fund.
In 2016 the Brookings Health System capital assets increased $38.3 million due to the construction in progress for the hospital
renovation and addition of a medical office building.
The Solid Waste fund had equipment purchases of $606,282 including a replacement of a garbage truck and loader.
The Airport capital asset additions totaled $167,568. The reconstruction of runway 17/35 was started in 2016, and new water
and sanitary sewer mains were constructed. Most of the cost for the runway project was paid for with Federal Airport
Improvement Project funds.
See note 7 for additional information regarding capital assets.
Long‐Term Liabilities
At December 31, the City had the following long‐term liabilities:
Dollar Percentage
2015 2016 2015 2016 Amount Amount
Revenue Bonds 24,006,034$ 21,795,220$ 9,816,751$ 6,185,336$ (5,842,229)$ ‐17.3%
Loans ‐ ‐ 24,064,478 29,143,534 5,079,056 21.1%
Capital leases ‐ ‐ 22,484,843 26,696,924 4,212,081 18.7%
OPEB 1,314,302 1,417,833 1,007,383 1,110,929 207,077 8.9%
Amount Due Under
Joint Agreements ‐ ‐ 958,734 958,735 1 0.0%
Landfill
Closure/Postclosure ‐ ‐ 537,893 559,223 21,330 4.0%
Compensated
Absences 834,750 898,563 1,427,089 1,416,357 53,081 2.3%
Net Pe nsion Liability ‐ 1,274,010 ‐ 4,983,158 6,257,168 100.0%
Total Long‐Term Liabilities 26,155,086$ 25,385,626$ 60,297,171$ 71,054,196$ 9,987,565$ 11.6%
Total Change
Activities Activities
Governmental Business ‐Type
The City has outstanding Sales Tax Revenue Bonds in the amount of $7,955,000 at the end of 2016. The bonds are secured by
revenue generated from the 2nd Penny Sales & Use Tax Fund. These bonds were issued to advance refund outstanding Sales
Tax Revenue Bonds Series 2001, 2003 and 2005, and in addition fund the City’s portion of the construction of the City/County
Administration building. The bonds are scheduled to be retired in 2022.
The City has outstanding Sales Tax Revenue Bonds in the amount of $9,582,019 at the end of 2016. The bonds are secured by
revenue generated from the 2nd Penny Sales & Use Tax Fund. These bond were issued to finance a variety of capital purchases
and construction in 2014. The bonds are scheduled to be retired in 2033.
24
City of Brookings
December 31, 2016
Management's Discussion and Analysis
The City has an outstanding State Revolving Fund Bond in the amount of $538,058. This bond is secured by TIF‐1 property tax
increment revenues and also by revenue generated by the 2nd Penny Sales & Use Tax Fund. The City is the developer and
therefore is responsible for any bond repayment in excess of the property tax revenue generated by the Tax Increment District.
This bond was issued to construct infrastructure at the Innovation Campus which is designed to attract new innovative
companies who can take advantage of the talent at South Dakota State University.
The City has outstanding State Revolving Fund Bonds in the amounts of $317,699, $290,113, $193,337, $1,766,139, and
$439,892. These bonds are secured by Storm Drainage fees assessed to property owners. These bonds were issued to
construct storm drainage projects in the Southland addition, Pheasant’s Nest addition, Nelson addition, Camelot addition and
Division Ave.
The City has an outstanding bond from South Dakota SDHDA in the amount of $459,529. This bond is secured by TIF ‐3
property tax increment revenues with the developer of the project as guarantor of the bond. Therefore, the developer is
responsible for any bond repayments in excess of available property tax revenue generated by the Tax Increment District.
The City has an outstanding Tax Increment Revenue Note in the amount of $181,524. This note is secured by TIF‐4 property tax
increment revenues with the developer of the project as guarantor of the bond. Therefore, the developer is responsible for any
repayments in excess of available property tax revenue generated by the Tax Increment District.
The City has an electric revenue bond with outstanding principal of $945,336. This bond was used for construction and
modifications of the electric utility system to include the purchase and installation of substation components that enhance the
ability to serve the needs of the South Dakota State University campus and users of the electric utility generally. The interest
rates for the bonds are not to exceed 5.95% with final maturity due June 1, 2028.
The City has an electric revenue bond with outstanding principal of $5,240,000. This bond was issued for construction of a
115KV transmission line, reconstruction of three substations and the installation of four 115/12.5KV transformers and related
improvements. The interest rates for the bonds are 0.65% to 3.9% with final maturity due December 1, 2031.
The City has an outstanding State Revolving Fund (SRF) Loan in the amount of $29,143,534. The loan is secured by revenues of
the wastewater fund. This loan was issued to construct improvements to the wastewater treatment facilities and collection
system. The interest rate on the loan is 3.25% with final maturity October 15, 2044.
The City has capital acquisition leases for purchase of utility plant to be paid using the telephone, water, wastewater, and
electric funds in the amount of $4,920,000.
The City has outstanding Certificates of Participation for the construction of the skilled nursing facility in the amount of
$9,287,745.
The City has Certificates of Participation for the construction of the new medical office building and renovation of existing
hospital in the amount of $8,000,000 and $4,489,179, respectively.
The City is liable for the accrued compensated absences of $898,563 within the Governmental Funds and $1,416,357 within the
Enterprise Funds payable to all full‐time employees who have been employed for more than 6 months.
See note 8 for additional information regarding long‐term liabilities.
Economic Outlook and Next Year’s Budget
The 2016 Sales & Use Tax revenues were up 5.1% from the 2015 revenue; this growth is attributed to an increasing population,
expanding housing developments, a student population with disposable income, and various large events that brought visitors
to eat, stay and play in the City of Brookings. The 2016 tax revenue was budgeted with a projected 4.0% growth from the 2016
budget.
25
City of Brookings
December 31, 2016
Management's Discussion and Analysis
The 2016 property tax levy (payable in 2017) decreased .059 per thousand in valuation. In the last year the taxable valuation
for the City of Brookings has increased $55.7 million.
For 2017 the City budgeted a 2.50% overall salary increase plus movement through steps for employees. At the time the
budget was completed, health insurance premiums were budgeted to increase 4%; however due to our claims experience, the
premium remained the same as that of 2016. Vision premiums remained virtually the same as 2016 as did dental coverage.
Due to reorganization and lean savings, the 2017 budget reduced the full‐time workforce by one. The Deputy Finance Manager
position was eliminated and an Assistant to the City Manager was added. In addition, a full time Engineering clerical position
was replaced with a part‐time position. Other changes included reorganization within departments under management of
Parks and Recreation with the net effect of no change.
The chart at right shows the
comparison of the 2017 budget with
the 2016 budget for all
governmental funds. The increase
in personnel services reflects the
cost of living adjustment (COLA)
increase and regular step increases.
The increase in current operations
reflects additional operating
expenses, necessary maintenance
and upkeep of aging facilities. The
increase in subsidies to other is a
result of the City’s first of eleven
payments to SDSU for expansion of the Performing Arts Center (PAC) and the first of ten payments to the expansion of the
hospital. In addition, the City increased its contribution to the Chamber’s Visitor and Promotion Bureau and made smaller
increases to other agencies in the local area. The increase in capital outlay reflects construction of the new fire substation on S.
Main St. as well as planned road projects, storm drainage projects and continued work on the Brookings Gateway project.
Transfers decreased significantly due to a change in policy. Rather than transferring money from the 25% and 75% Sales tax
funds to the General Fund for various capital expenditures, in 2017, the capital expenditures will come directly out of the tax
funds. This will make the transactions more transparent.
As a part of the reorganization of
personnel mentioned above, one full
time employee for the Golf enterprise
fund was moved to the Parks
department within the General Fund.
This move is reflected by the change in
personnel costs coming in lower than
the 2.5% COLA. Operating expenses
remained relatively flat with a slight
increase due to additional repairs and
maintenance. Capital expenses significantly increase due to the reconstruction of runway 17/35 which is planned for
2017/2018. A large portion of the funding for the airport project will come from Federal and State grant funds.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview
of the City’s finances and to demonstrate the City’s accountability for the monies it receives. If you have questions about this
report or need additional information, contact the City of Brookings Finance Office, 520 3rd Street Suite 230, Brookings, SD
57006.
2016 2017 %
BUDGET BUDGET CHANGE
Personnel $ 9,862,227 $ 10,252,634 4.0%
Current Operating 8,235,724 8,497,751 3.2%
Subsidies to Other 1,846,752 2,278,750 23.4%
Capital Outlay 5,256,232 7,408,220 40.9%
Debt Service 2,695,901 2,714,096 0.7%
Transfers 4,789,923 2,315,541 ‐51.7%
ALL GOVERNMENTAL FUNDS
(Liquor‐Airport‐SWC‐2016 2016 %
SWD‐Golf ‐R&T Center)BUDGET BUDGET CHANGE
Personnel $1,733,334 $1,757,629 1.4%
Current Operating 4,760,758 4,843,201 1.7%
Capital 1,368,650 2,060,100 50.5%
Transfers 1,032,250 1,124,961 9.0%
ENTERPRISE FUNDS
26
City of Brookings
December 31, 2016
Statement of Net Position
Component
Primary Government Unit
Governmental Business‐Type Health System
Activities Activities Total Foundation
ASSETS
Cash and cash equivalents 16,597,993$ 52,504,532$ 69,102,525$ 226,802$
Investments‐CDs 10,614 26,000,000 26,010,614 ‐
Investments 2,353,012 2,120,226 4,473,238 ‐
Receivables, net 2,090,359 18,438,485 20,528,844 1,620,177
Due from other governments 1,619,421 1,127,771 2,747,192 ‐
Internal balances 560,256 (560,256) ‐ ‐
Land held for resale 2,586,598 ‐ 2,586,598 ‐
Inventories 34,797 4,651,130 4,685,927 ‐
Deposits 355,852 ‐ 355,852 ‐
Prepaid expenses 237,101 1,230,417 1,467,518 ‐
Prepaid bond insurance 53,440 ‐ 53,440 ‐
Restricted cash and cash equivalents 1,648,676 712,373 2,361,049 629,544
Restricted investments‐CDs 37,656 9,656,932 9,694,588 ‐
Other assets ‐ 834,690 834,690 ‐
Capital assets:
Capital assets not being depreciated 10,897,058 36,499,680 47,396,738 ‐
Capital assets being depreciated, net 82,598,451 164,724,961 247,323,412 ‐
Total capital assets 93,495,509 201,224,641 294,720,150 ‐
Total assets 121,681,284 317,940,941 439,622,225 2,476,523
DEFERRED OUTFLOWS OF RESOURCES
Pension related deferred outflows 2,855,247 11,234,952 14,090,199 ‐
Loss on debt refunding 481,499 ‐ 481,499 ‐
Total deferred outflows of resources 3,336,746 11,234,952 14,571,698 ‐
Total assets and deferred outflows of resources 125,018,030 329,175,893 454,193,923 2,476,523
LIABILITIES
Accounts payable 1,138,356 16,195,838 17,334,194 4,915
Accrued expenses 239,002 2,054,246 2,293,248 3,159
Accrued interest 81,819 307,179 388,998 ‐
Other current liabilities ‐ 8,399 8,399 ‐
Due to other governments 36,570 ‐ 36,570 ‐
Amount held for others 32,546 ‐ 32,546 ‐
Customer deposits ‐ 173,460 173,460 ‐
Unearned revenue 993,338 ‐ 993,338 ‐
Noncurrent liabilities:
Portion due or payable within one year:
Bonds payable 2,110,950 319,865 2,430,815 ‐
Loans payable ‐ 647,729 647,729 ‐
Capital leases ‐ 1,083,566 1,083,566 ‐
Compensated absences 300,000 1,098,065 1,398,065 ‐
Portion due or payable after one year:
Bonds payable 19,684,270 5,865,471 25,549,741 ‐
Loans payable ‐ 28,495,805 28,495,805 ‐
Capital leases ‐ 25,613,358 25,613,358 ‐
OPEB payable 1,417,833 1,110,929 2,528,762 ‐
Net pension liability 1,274,010 4,983,158 6,257,168 ‐
Amount due under joint operating agreement ‐ 958,735 958,735 ‐
Accrued landfill closure and
postclosure costs ‐ 559,223 559,223 ‐
Compensated absences 598,563 318,292 916,855 ‐
Total liabilities 27,907,257 89,793,318 117,700,575 8,074
DEFERRED INFLOWS OF RESOURCES
Pension related deferred inflows 13,982 2,058 16,040 ‐
Proceeds from sales of future revenues ‐ 603,031 603,031 ‐
Total liabilities and deferred inflows of resources 27,921,239 90,398,407 118,319,646 8,074
NET POSITION
Net investment in capital assets 72,145,788 136,023,245 208,169,033 ‐
Restricted for:
Debt service and covenants 334,920 845,406 1,180,326 ‐
Insurance deposit 355,852 ‐ 355,852 ‐
Other purposes (by donations)63,131 ‐ 63,131 2,249,720
Capital assets (by donations)1,254,073 ‐ 1,254,073 ‐
SDRS pension purposes 1,567,255 6,249,735 7,816,990 ‐
Enabling legislation 1,311,516 ‐ 1,311,516 ‐
Landfill closure and post closure ‐ 676,502 676,502 ‐
Unrestricted 20,064,256 94,982,598 115,046,854 218,729
Total net position 97,096,791$ 238,777,486$ 335,874,277$ 2,468,449$
The notes to the financial statements are an integral part of this statement
27
City of Brookings
Year Ended December 31, 2016
Statement of Activities
Program Revenues
Operating Capital Primary Government Component Unit
Charges for Grants and Grants and Governmental Business‐Type Health System
Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Foundation
Primary government:
Governmental activities:
General government 3,105,729$ 108,943$ 27,220$ ‐ $ (2,969,566)$ ‐ $ (2,969,566)$ ‐ $
Public safety 5,565,159 101,069 144,193 ‐ (5,319,897) ‐ (5,319,897) ‐
Public works 6,743,700 672,785 5,216 1,812,212 (4,253,487) ‐ (4,253,487) ‐
Health and welfare 109,111 12,965 ‐ ‐ (96,146) ‐ (96,146) ‐
Culture and recreation 7,506,553 2,552,726 78,796 9,870 (4,865,161) ‐ (4,865,161) ‐
Conservation and development 901,572 ‐ ‐ ‐ (901,572) ‐ (901,572) ‐
Interest and fiscal charges 826,085 ‐ ‐ ‐ (826,085) ‐ (826,085) ‐
Total governmental activities 24,757,909 3,448,488 255,425 1,822,082 (19,231,914) ‐ (19,231,914) ‐
Business‐type activities:
Electric 24,525,853 27,779,114 ‐ ‐ ‐ 3,253,261 3,253,261 ‐
Health System 57,019,809 59,598,490 20,766 2,020,415 ‐ 4,619,862 4,619,862 ‐
Telephone 30,825,559 32,311,864 ‐ ‐ ‐ 1,486,305 1,486,305 ‐
Liquor 3,859,242 4,340,680 ‐ ‐ ‐ 481,438 481,438 ‐
Water 2,952,599 5,151,101 ‐ 547,798 ‐ 2,746,300 2,746,300 ‐
Wastewater 3,973,778 4,963,644 ‐ 613,821 ‐ 1,603,687 1,603,687 ‐
Airport 1,252,509 33,153 ‐ 64,329 ‐ (1,155,027) (1,155,027) ‐
Golf 609,864 380,066 ‐ ‐ ‐ (229,798) (229,798) ‐
Solid Waste 2,444,615 3,771,061 ‐ ‐ ‐ 1,326,446 1,326,446 ‐
Research and Technology 129,354 189,248 ‐ ‐ ‐ 59,894 59,894 ‐
Total business‐type activities 127,593,182 138,518,421 20,766 3,246,363 ‐ 14,192,368 14,192,368 ‐
Total primary government 152,351,091$ 141,966,909$ 276,191$ 5,068,445$ (19,231,914) 14,192,368 (5,039,546) ‐
Component unit:
Health System Foundation 2,125,598$ 74,857$ 417,172$ ‐$ (1,633,569)
General revenues:
Taxes:
Property taxes 4,729,382 ‐ 4,729,382 ‐
Sales taxes 14,160,915 ‐ 14,160,915 ‐
Other taxes 357,367 ‐ 357,367 ‐
State shared revenues 220,472 ‐ 220,472 ‐
Unrestricted investment earnings 126,700 473,140 599,840 ‐
Gain on disposition of capital assets ‐ 12,397 12,397 ‐
Miscellaneous 1,906,424 770,855 2,677,279 ‐
Transfers 2,810,111 (2,810,111) ‐ ‐
Total general revenues and transfers 24,311,371 (1,553,719) 22,757,652 ‐
Change in net position 5,079,457 12,638,649 17,718,106 (1,633,569)
Net position ‐ beginning 92,017,334 226,138,837 318,156,171 4,102,018
Net position ‐ ending 97,096,791$ 238,777,486$ 335,874,277$ 2,468,449$
The notes to the financial statements are an integral part of this statement
Net (Expense) Revenue and Changes in Net Position
28
Balance Sheet ‐ Governmental Funds
Other Total
General Governmental Governmental
Fund Funds Funds
ASSETS
Cash and cash equivalents 8,513,982$ 8,084,011$ 16,597,993$
Investments ‐ CDs ‐ 10,614 10,614
Investments 1,691,478 661,534 2,353,012
Restricted cash and cash equivalents 34,715 1,613,961 1,648,676
Restricted investments‐CDs 37,656 ‐ 37,656
Receivables, (net of allowances for uncollectibles, if any):
Property taxes 3,555 ‐ 3,555
Accounts 258,390 183,078 441,468
Storm drainage fees ‐ 1,034 1,034
Special assessments ‐ 1,636,412 1,636,412
Interest 4,718 3,172 7,890
Due from other funds 32,491 207,939 240,430
Due from other governments 793,041 826,380 1,619,421
Land held for resale 2,586,598 ‐ 2,586,598
Inventories:
Supplies 19,679 ‐ 19,679
Stores ‐ 15,118 15,118
Deposits 355,852 ‐ 355,852
Advance to other funds 1,030,354 ‐ 1,030,354
Prepaid items 214,510 22,591 237,101
Total assets 15,577,019$ 13,265,844$ 28,842,863$
LIABILITIES
Accounts payable 581,108$ 521,248$ 1,102,356$
Retainage payable ‐ 36,000 36,000
Due to other funds 92,528 226,617 319,145
Due to other governments 1,181 35,389 36,570
Amount held for others ‐ 32,546 32,546
Accrued wages payable 199,546 39,456 239,002
Advance from other funds ‐ 2,130,354 2,130,354
Unearned revenue ‐ 993,338 993,338
Total liabilities 874,363 4,014,948 4,889,311
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 30,497 1,637,446 1,667,943
Total deferred inflows of resources 30,497 1,637,446 1,667,943
FUND BALANCES
Nonspendable 3,220,395 37,709 3,258,104
Restricted 83,215 2,880,425 2,963,640
Committed 3,918,640 6,590,061 10,508,701
Assigned 1,629,181 664,484 2,293,665
Unassigned 5,820,728 (2,559,229) 3,261,499
Total fund balances 14,672,159 7,613,450 22,285,609
Total liabilities, deferred inflows of resources,
and fund balances 15,577,019$ 13,265,844$ 28,842,863$
City of Brookings
December 31, 2016
The notes to the financial statements are an integral part of this statement
29
City of Brookings
December 31, 2016
Reconciliation of Balance Sheet of Governmental Funds to the Statement of Net Position
Total fund balances for governmental funds 22,285,609$
Total net position reported for governmental activities in the statement of net position is different because:
Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. Those
assets consist of:
Land 10,015,411
Construction in progress 881,647
Building and improvements, net of $13,478,091 accumulated depreciation 32,359,162
Equipment, net of $10,036,149 accumulated depreciation 8,724,785
Infrastructure, net of $31,047,370 accumulated depreciation 41,514,504
Total capital assets 93,495,509
Assets such as taxes receivable, special assessment receivables, and other receivables are not available to pay for current
period expenditures and therefore are deferred in the funds.1,667,943
Pension related deferred outflows are components of the net pension liability and therefore are not reported in the funds.2,855,247
Prepaid bond insurance costs are recorded as an expenditure in the fund statements, whereas in the statement of net
position they are shown as an asset and amortized.53,440
The deferred loss on refunding is not a current period item and therefore, is not reported in the fund financial statement
481,499
Internal service funds are used by management to charge the costs of certain activities, such as insurance, to individual
funds. The assets and liabilities of certain internal service funds are included in governmental activities in the statement of
net position.1,738,971
Pension related deferred inflows are components of the net pension liability and therefore are not reported in the funds.(13,982)
Long‐term liabilities, including bonds payable and accrued leave payable are not due and payable in the current period and
therefore are not reported in the funds. Balances at December 31, 2016 are:
Bonds payable (21,795,220)
OPEB payable (1,417,833)
Compensated absences (898,563)
Accrued interest (81,819)
Total long‐term liabilities (24,193,435)
Net pension liability reported in governmental activities is not due and payable in the current period and therefore is not
reported in the funds.(1,274,010)
Total net position of governmental activities 97,096,791$
The notes to the financial statements are an integral part of this statement
30
City of Brookings
Year Ended December 31, 2016
Statement of Revenues, Expenditures, and Changes in Fund Balances ‐ Governmental Funds
Other Total
General Governmental Governmental
Fund Funds Funds
REVENUES
Taxes:
General property taxes 2,935,162$ 931,247$ 3,866,409$
Storm drainage taxes ‐ 859,563 859,563
General sales and use taxes 6,630,466 7,530,449 14,160,915
Other taxes 1,560 357,367 358,927
Licenses and permits 303,644 ‐ 303,644
Intergovernmental revenue 820,470 125,000 945,470
Charges for goods and services 456,614 2,058,687 2,515,301
Fines and forfeits 93,220 24,289 117,509
Miscellaneous revenue 1,824,895 477,941 2,302,836
Total revenues 13,066,031 12,364,543 25,430,574
EXPENDITURES
Current:
General government 2,694,967 5,128 2,700,095
Public safety 3,932,608 657,428 4,590,036
Public works 3,373,814 1,286,783 4,660,597
Health and welfare 96,325 ‐ 96,325
Culture and recreation 3,530,265 2,489,800 6,020,065
Conservation and development ‐ 901,572 901,572
Debt service:
Principal ‐ 2,232,399 2,232,399
Interest and other charges ‐ 753,345 753,345
Capital outlay 2,799,096 4,739,633 7,538,729
Total expenditures 16,427,075 13,066,088 29,493,163
Deficiency of revenues under expenditures (3,361,044) (701,545) (4,062,589)
OTHER FINANCING SOURCES (USES)
Transfers in 5,044,500 4,999,581 10,044,081
Transfers out (1,883,006) (5,350,964) (7,233,970)
Issuance of long term debt ‐ 32,515 32,515
Sale of capital assets 34,673 ‐ 34,673
Total other financing sources (uses)3,196,167 (318,868) 2,877,299
Net change in fund balances (164,877) (1,020,413) (1,185,290)
Fund balances ‐ beginning 14,837,036 8,633,863 23,470,899
Fund balances ‐ ending 14,672,159$ 7,613,450$ 22,285,609$
The notes to the financial statements are an integral part of this statement
31
City of Brookings
Year Ended December 31, 2016
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Net change in fund balances ‐ total governmental funds ($1,185,290)
The change in net position reported for governmental activities in the statement of activities is different because:
Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated
over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays ($7,350,556) exceeded
depreciation ($3,925,402) in the current period.3,425,154
The net effect of various miscellaneous transactions involving capital assets (i.e., sales, trade‐ins, and donations) is to increase net position.
1,541,943
Governmental funds recognize property taxes, special assessments, and certain other receivables as revenue in the fiscal period for which
they were levied provided they are collected within 45 days, but the statement of activities includes the property taxes and special
assessments as revenue in the period for which taxes are levied, exclusive of the availability criteria.
(230,738)
Bond proceeds are reported as financing sources in governmental funds and thus contributed to the change in fund balance. In the
statement of net position, however, issuing debt increases long‐term liabilities and does not effect the statement of activities. Similarly,
repayment of principal is an expenditure in the governmental funds but reduces the liability in the statement of net position:
New Issuances:
Bonds (32,515)
Repayments:
Bonds 2,232,399
Under the modified accrual basis of accounting used in governmental funds, expenditures are not recognized for transactions that are not
normally paid with expendable available financial resources. In the statement of activities, however, which is presented on the accrual
basis, expenses and liabilities are reported regardless of when financial resources are available. In addition, interest on long‐term debt is
not recognized under the modified accrual basis of accounting until due, rather than as it accrues. The adjustment combines the net
changes of these liabilities:
Compensated absences (63,813)
OPEB liability (103,531)
Amortization of bond insurance costs (8,906)
Amortization of bond premium and deferred amount on refunding (68,264)
Accrued interest 5,486
Combined adjustment (239,028)
Some expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported
as expenditures in governmental funds. (e.g. pension expense)(461,233)
Changes in the pension related deferred outflows/inflows are direct components of the net pension liability and are not reflected in the
governmental funds.6,279
Internal service funds are used by management to charge costs of certain activities, such as insurance to individual funds. The net revenue
of certain internal service funds is reported within governmental activities.
22,486
Change in net position of governmental activities 5,079,457$
The notes to the financial statements are an integral part of this statement
32
City of Brookings
December 31, 2016
Statement of Net Position ‐ Proprietary Funds
Enterprise Funds
Other Internal Service
Waste‐Health Enterprise Fund /Self
Electric Water System Telephone Funds Total Insurance
ASSETS
Current assets:
Cash and cash equivalents 4,067,787$ 2,595,396$ 22,325,685$ 9,679,058$ 8,469,866$ 47,137,792$ 5,366,740$
Investments‐CDs 3,600,000 4,800,000 ‐ 9,600,000 8,000,000 26,000,000 ‐
Investments ‐ ‐ 1,994,410 ‐ 125,816 2,120,226 ‐
Receivables, (net of allowances for
uncollectibles, if any):
Accounts 2,179,663 507,302 10,302,442 2,342,348 958,614 16,290,369 ‐
Unbilled accounts 1,168,627 265,659 ‐ 412,489 285,334 2,132,109 ‐
Interest 1,505 2,712 4,902 3,315 3,573 16,007 ‐
Due from other funds 145,106 4,556 ‐ 160,394 25,897 335,953 ‐
Due from other governments ‐ ‐ ‐ ‐ 1,127,771 1,127,771 ‐
Current portion of advances to other funds 1,351,795 54,311 ‐ ‐ ‐ 1,406,106 ‐
Inventories:
Supplies 1,063,026 36,790 1,174,360 339,142 261,844 2,875,162 ‐
Stores ‐ ‐ ‐ 1,183,405 592,563 1,775,968 ‐
Prepaid expenses 67,653 19,759 263,202 858,257 21,546 1,230,417 ‐
Total current assets 13,645,162 8,286,485 36,065,001 24,578,408 19,872,824 102,447,880 5,366,740
Noncurrent assets:
Restricted cash and cash equivalents 579,421 132,445 ‐ 6 501 712,373 ‐
Restricted investment ‐CDs 1,000,000 3,000,000 ‐ 1,000,000 4,656,932 9,656,932 ‐
Advances to other funds 2,676,990 464,314 ‐ ‐ 1,264,430 4,405,734 ‐
Other assets ‐ 9,739 218,279 605,866 806 834,690 ‐
Capital assets:
Land 74,983 73,604 1,617,996 331,267 2,672,717 4,770,567 ‐
Buildings and other improvements 48,557,129 52,558,627 46,882,755 75,923,385 50,645,155 274,567,051 ‐
Machinery and equipment 2,445,581 988,886 24,540,248 4,647,552 6,843,223 39,465,490 ‐
Construction in progress 1,933,678 ‐ 28,079,336 1,479,765 236,334 31,729,113 ‐
Less accumulated depreciation (19,048,996) (11,609,136) (39,387,481) (58,311,261) (20,950,706) (149,307,580) ‐
Total noncurrent assets 38,218,786 45,618,479 61,951,133 25,676,580 45,369,392 216,834,370 ‐
Total assets 51,863,948 53,904,964 98,016,134 50,254,988 65,242,216 319,282,250 5,366,740
DEFERRED OUTFLOWS OF RESOURCES
Pension related deferred outflows 883,943 388,666 6,864,868 2,248,742 848,733 11,234,952 ‐
Total assets and deferred outflows of resources 52,747,891$ 54,293,630$ 104,881,002$ 52,503,730$ 66,090,949$ 330,517,202$ 5,366,740$
LIABILITIES
Current liabilities:
Accounts payable 1,950,494$ 410,271$ 9,468,386$ 3,843,673$ 257,829$ 15,930,653$ 265,185$
Due to other funds 7,159 31,791 39,994 153,630 24,664 257,238 ‐
Accrued interest payable 21,863 197,378 76,856 9,738 1,344 307,179 ‐
Accrued wages payable 4,241 433 1,251,504 63,499 39,496 1,359,173 ‐
Accrued taxes payable 123,730 97 343,636 185,550 42,060 695,073 ‐
Other current liabilities ‐ ‐ 8,399 ‐ ‐ 8,399 ‐
Customer deposits 67,626 ‐ 39,459 53,645 12,730 173,460 ‐
Current portion of advances from other funds ‐ ‐ ‐ 1,406,106 ‐ 1,406,106 ‐
Loans payable ‐ 647,729 ‐ ‐ ‐ 647,729 ‐
Revenue bonds payable 319,865 ‐ ‐ ‐ ‐ 319,865 ‐
Capital lease obligations 148,125 22,120 688,566 197,500 27,255 1,083,566 ‐
Compensated absences 63,088 14,722 810,281 160,837 49,137 1,098,065 ‐
Total current liabilities 2,706,191 1,324,541 12,727,081 6,074,178 454,515 23,286,506 265,185
Noncurrent liabilities:
Advances from other funds ‐ ‐ ‐ 3,141,304 164,430 3,305,734 ‐
Loans payable ‐ 28,495,805 ‐ ‐ ‐ 28,495,805 ‐
Revenue bonds payable 5,865,471 ‐ ‐ ‐ ‐ 5,865,471 ‐
Capital lease obligations 1,696,875 253,400 21,088,358 2,262,500 312,225 25,613,358 ‐
Compensated absences ‐ ‐ 202,000 ‐ 116,292 318,292 ‐
OPEB liability 102,235 44,665 538,175 288,810 137,044 1,110,929 ‐
Amount due under joint operating agreements ‐ ‐ 958,735 ‐ ‐ 958,735 ‐
Net pension liability 386,636 169,190 3,063,462 984,970 378,900 4,983,158
Accrued landfill closure and
postclosure costs ‐ ‐ ‐ ‐ 559,223 559,223 ‐
Total noncurrent liabilities 8,051,217 28,963,060 25,850,730 6,677,584 1,668,114 71,210,705 ‐
Total liabilities 10,757,408 30,287,601 38,577,811 12,751,762 2,122,629 94,497,211 265,185
Deferred inflows of resources:
Pension related deferred inflows ‐ ‐ ‐ ‐ 2,058 2,058 ‐
Proceeds from sale of future revenues ‐ ‐ ‐ 598,255 4,776 603,031 ‐
Total liabilities and deferred inflows of resources 10,757,408 30,287,601 38,577,811 13,350,017 2,129,463 95,102,300 265,185
33
City of Brookings
December 31, 2016
Statement of Net Position ‐ Proprietary Funds (continued)
Enterprise Funds
Other Internal Service
Waste‐Health Enterprise Fund /Self
Electric Water System Telephone Funds Total Insurance
NET POSITION
Net investment in capital assets 25,932,039 12,592,927 36,944,758 21,610,708 38,942,813 136,023,245 ‐
Restricted for:
Debt service 579,421 132,445 133,534 6 ‐ 845,406 ‐
SDRS pension purposes 497,307 219,476 3,801,406 1,263,772 467,774 6,249,735 ‐
Landfill closure and postclosure ‐ ‐ ‐ ‐ 676,502 676,502 ‐
Unrestricted 14,981,716 11,061,181 25,423,493 16,279,227 23,874,397 91,620,014 5,101,555
Total net position 41,990,483$ 24,006,029$ 66,303,191$ 39,153,713$ 63,961,486$ 235,414,902 5,101,555$
Some amounts reported for business‐type activities in the statement of net position
are different because certain internal service fund assets and liabilities are included
with business‐type activities.3,362,584
Net position of business‐type activities 238,777,486$
The notes to the financial statements are an integral part of this statement
34
City of Brookings
Year Ended December 31, 2016
Statement of Revenues, Expenses, and Changes in Net Position ‐ Proprietary Funds
Enterprise Funds
Other Internal Service
Waste‐Health Enterprise Fund /Self
Electric Water System Telephone Funds Total Insurance
OPERATING REVENUES
Charges for goods and services 26,879,604$ 4,801,376$ 58,556,852$ 29,258,569$ 13,664,621$ 133,161,022$ 3,006,677$
Miscellaneous 899,510 162,268 1,041,638 3,053,295 200,688 5,357,399 ‐
Total operating revenues 27,779,114 4,963,644 59,598,490 32,311,864 13,865,309 138,518,421 3,006,677
OPERATING EXPENSES
Personal services 2,518,169 1,298,213 32,511,146 7,248,926 3,141,154 46,717,608 ‐
Other current expenses 20,133,814 996,691 20,906,787 15,778,700 2,811,996 60,627,988 404,998
Cost of goods sold ‐ ‐ ‐ 4,070,567 3,191,246 7,261,813 ‐
Insurance claims and expenses ‐ ‐ ‐ ‐ ‐ ‐ 2,544,066
Amortization 9,560 3,718 ‐ 95,161 3,718 112,157 ‐
Depreciation 1,533,472 1,127,084 3,423,207 3,289,779 2,055,049 11,428,591 ‐
Total operating expenses 24,195,015 3,425,706 56,841,140 30,483,133 11,203,163 126,148,157 2,949,064
Operating income 3,584,099 1,537,938 2,757,350 1,828,731 2,662,146 12,370,264 57,613
NONOPERATING REVENUES (EXPENSES)
Interest income 42,871 41,654 122,228 214,916 41,074 462,743 10,397
Miscellaneous income (loss)26,577 494,060 (175,874) 6,486 94,953 446,202 ‐
Contributions and donations ‐ ‐ 20,766 ‐ ‐ 20,766 ‐
Gain (loss) on disposition of capital assets (298) 9,771 2,626 (89,465) (34,161) (111,527) ‐
Payments under joint operating agreement ‐ ‐ 148,779 ‐ ‐ 148,779 ‐
Interest expense and fiscal charges (336,480) (551,068) (2,795) (271,541) (18,470) (1,180,354) ‐
Total nonoperating revenues (expenses)(267,330) (5,583) 115,730 (139,604) 83,396 (213,391) 10,397
Income before capital contributions
and transfers 3,316,769 1,532,355 2,873,080 1,689,127 2,745,542 12,156,873 68,010
Capital contributions ‐ 613,821 2,020,415 ‐ 612,127 3,246,363 ‐
Transfers in ‐ ‐ ‐ ‐ 427,139 427,139 ‐
Transfers out (2,005,000) ‐ ‐ (200,000) (1,032,250) (3,237,250) ‐
Change in net position 1,311,769 2,146,176 4,893,495 1,489,127 2,752,558 12,593,125 68,010
Net position ‐ beginning 40,678,714 21,859,853 61,409,696 37,664,586 61,208,928 5,033,545
Net position ‐ ending 41,990,483$ 24,006,029$ 66,303,191$ 39,153,713$ 63,961,486$ 5,101,555$
Some amounts reported for business‐type activities in the statement of activities
are different because the net revenue (expense) of certain internal service funds
is reported with the business‐type activities.45,524
Change in net position of business‐type activities 12,638,649$
The notes to the financial statements are an integral part of this statement
35
City of Brookings
Year Ended December 31, 2016
Statement of Cash Flows ‐ Proprietary Funds
Enterprise Funds
Other Internal Service
Waste‐Health Enterprise Fund /Self
Electric Water System Telephone Funds Total Insurance
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers 26,835,121$ 3,242,865$ 58,781,570$ 33,372,386$ 13,519,884$ 135,751,826$ ‐ $
Internal activity‐payments from other funds 1,514,644 106,207 ‐ 1,444,235 418,700 3,483,786 3,006,677
Operating receipts from customers pledged for debt retirement 961,168 2,142,756 ‐ ‐ ‐ 3,103,924 ‐
Other receipts ‐ ‐ 1,082,882 ‐ ‐ 1,082,882 ‐
Payments to suppliers (21,595,660) (1,052,535) (19,761,938) (20,191,502) (5,673,328) (68,274,963) (2,932,384)
Payments to employees (2,363,058) (1,221,502) (31,188,907) (6,862,135) (2,991,943) (44,627,545) ‐
Internal activity‐payments to other funds ‐ ‐ ‐ ‐ (241,605) (241,605) ‐
Net cash provided by operating activities 5,352,215 3,217,791 8,913,607 7,762,984 5,031,708 30,278,305 74,293
CASH FLOWS FROM NONCAPITAL FINANCING
ACTIVITIES
Transfers in ‐ ‐ ‐ ‐ 427,139 427,139 ‐
Transfers out (2,005,000) ‐ ‐ (200,000) (1,032,250) (3,237,250) ‐
Operating grants ‐ ‐ 20,766 ‐ ‐ 20,766 ‐
Contributions to foundation ‐ ‐ (175,874) ‐ ‐ (175,874) ‐
Interfund payments (5,500,000) ‐ ‐ 5,500,000 (1,400,464) (1,400,464) ‐
Principal receipts (payments) on interfund advances/loans 1,471,215 51,725 ‐ (1,522,940) ‐ ‐ ‐
Interest receipts (payments) on interfund advances/loans 20,625 28,518 ‐ (49,143) ‐ ‐ ‐
Net cash provided by (used in) noncapital
financing activities (6,013,160) 80,243 (155,108) 3,727,917 (2,005,575) (4,365,683) ‐
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (1,920,057) (1,492,307) (28,655,101) (5,344,857) (1,447,074) (38,859,396) ‐
Proceeds from long‐term debt ‐ 5,587,640 12,209,179 1,038 ‐ 17,797,857 ‐
Proceeds on restricted cash 468 ‐ ‐ 95 1 564
Proceeds from sale of capital assets 37,486 10,398 ‐ ‐ 4,719 52,603 ‐
Capital grants ‐ ‐ 2,019,220 ‐ 1,578,501 3,597,721 ‐
Principal payments on debt (1,132,015) (774,803) (222,098) (9,840,435) (167,746) (12,137,097) ‐
Interest payments on debt (340,340) (801,030) (388,886) (271,789) (19,175) (1,821,220) ‐
Payments on interfund advances/loans ‐ ‐ ‐ ‐ (1,100,000) (1,100,000) ‐
Net cash provided by (used in) capital
and related financing activities (3,354,458) 2,529,898 (15,037,686) (15,455,948) (1,150,774) (32,468,968) ‐
CASH FLOWS FROM INVESTING ACTIVITIES
Sale of investments and certificates of deposit 109,716 ‐ 6,982,480 ‐ ‐ 7,092,196 ‐
Purchase of investments and certificates of deposit (4,704,075) (7,800,000) ‐ (10,600,000) (10,777,881) (33,881,956) ‐
Cash receipts from joint venture partner ‐ ‐ 167,321 ‐ ‐ 167,321 ‐
Investment income 14,647 10,209 111,874 211,505 37,497 385,732 10,397
Net cash provided by (used in)
investing activities (4,579,712) (7,789,791) 7,261,675 (10,388,495) (10,740,384) (26,236,707) 10,397
Net increase (decrease) in cash
and cash equivalents (8,595,115) (1,961,859) 982,488 (14,353,542) (8,865,025) (32,793,053) 84,690
Balances ‐ beginning of the year 13,242,323 4,689,700 21,343,197 24,032,606 17,335,392 80,643,218 5,282,050
Balances ‐ end of the year 4,647,208 2,727,841 22,325,685 9,679,064 8,470,367 47,850,165 5,366,740
Less restricted cash and cash equivalents (579,421) (132,445) ‐ (6) (501) (712,373) ‐
Cash and cash equivalents (current) per statement of net position 4,067,787$ 2,595,396$ 22,325,685$ 9,679,058$ 8,469,866$ 47,137,792$ 5,366,740$
The notes to the financial statements are an integral part of this statement
36
City of Brookings
Year Ended December 31, 2016
Statement of Cash Flows ‐ Proprietary Funds (continued)
Enterprise Funds
Other Internal Service
Waste‐Health Enterprise Fund /Self
Electric Water System Telephone Funds Total Insurance
Reconciliation of operating income to net
cash provided by operating activities:
Operating income 3,584,099$ 1,537,938$ 2,757,350$ 1,828,731$ 2,662,146$ 12,370,264$ 57,613$
Miscellaneous income 26,577 494,060 ‐ 19,688 94,953 635,278 ‐
Adjustments to reconcile operating income to
net cash provided by operating activities:
Depreciation 1,533,472 1,127,084 3,423,207 3,289,779 2,055,049 11,428,591 ‐
Amortization 9,560 3,718 ‐ 95,161 3,718 112,157 ‐
Landfill closure and postclosure cost ‐ ‐ ‐ ‐ 21,330 21,330 ‐
(Increase) decrease in:
Receivables (252,633) (74,727) 242,077 259,613 (69,907) 104,423 ‐
Inventories 1,798 (9,818) (37,823) 224,523 68,246 246,926 ‐
Prepaid expenses (183) 593 17,277 (237,060) 870 (218,503) ‐
Deferred outflows related to pensions (1,957) 17,074 (2,445,170) (35,306) (159,136) (2,624,495) ‐
Net pension asset 496,313 228,318 3,871,106 1,245,549 473,717 6,315,003
Increase (decrease) in:
Deferred inflows related to pensions (732,319) (336,888) (3,324,147) (1,837,831) (556,737) (6,787,922) ‐
Deferred inflows related to other ‐ ‐ ‐ 20,771 216 20,987
Accounts and other payables 294,414 62,232 1,266,352 1,857,111 45,875 3,525,984 16,680
Accrued wages payable (231) (867) 26,481 24,338 2,588 52,309 ‐
Accrued leave liabilities (1,287) (3,595) (16,165) 2,683 7,633 (10,731) ‐
Accrued OPEB payable 7,956 3,479 69,600 20,264 2,247 103,546 ‐
Net pension liability 386,636 169,190 3,063,462 984,970 378,900 4,983,158 ‐
Net cash provided by operating
activities 5,352,215$ 3,217,791$ 8,913,607$ 7,762,984$ 5,031,708$ 30,278,305$ 74,293$
NONCASH INVESTING, CAPITAL AND
FINANCING ACTIVITIES
Capital asset additions from contributed capital ‐$ 613,821$ ‐$ ‐$ 637,181$ 1,251,002$ ‐$
Accounts payable for capital assets 19,048 110,700 3,011,172 74,752 11,823 3,227,495 ‐
Initiation of capital lease ‐ ‐ 12,209,179 ‐ ‐ 12,209,179
The notes to the financial statements are an integral part of this statement
37
City of Brookings
December 31, 2016
Statement of Net Position ‐ Fiduciary Funds
Agency
Funds
ASSETS
Cash and cash equivalents 134,192$
Accounts receivable 1,743
Total assets 135,935
LIABILITIES
Amount held for others 135,935
Total liabilities 135,935
NET POSITION ‐$
The notes to the financial statements are an integral part of this statement
38
City of Brookings
December 31, 2016
Notes to the Financial Statements
1. Summary of Significant Accounting Policies
a. Financial Reporting Entity:
The reporting entity of the City of Brookings, consists of the primary government (which includes all of the funds,
organizations, institutions, agencies, departments, and offices that make up the legal entity, plus those funds for
which the primary government has a fiduciary responsibility, even though those fiduciary funds may represent
organizations that do not meet the criteria for inclusion in the financial reporting entity); those organizations for
which the primary government is financially accountable; and other organizations for which the nature and
significance of their relationship with the primary government are such that their exclusion would cause the
financial reporting entity’s financial statements to be misleading or incomplete.
Component units are legally separate organizations for which the elected officials of the primary government are
financially accountable. The City is financially accountable if its Governing Board/City Council appoints a voting
majority of another organization’s governing body and it has the ability to impose its will on that organization, or
there is a potential for that organization to provide specific financial benefits to, or impose specific financial
burdens on, the City (primary government). The City may also be financially accountable for another
organization if that organization is fiscally dependent on the City.
The Brookings Health System Foundation is reported as a discretely‐presented component unit. Although the
City does not control the timing or amount of receipts from the Foundation, the majority of the resources, or
income thereon, are restricted to the activities of the City by the donors. Because these restricted resources
held by the Foundation are primarily to be used by, or for the benefit of the City, the Foundation is considered a
component unit.
During the year ended December 31, 2016, the Foundation distributed approximately $2,022,000 to the City to
fund the operations of the Health System and its capital projects.
The Foundation is a private not‐for‐profit organization that reports under the Financial Accounting Standards
Board (FASB) Accounting Standards Codification (ASC), including ASC Topic 958, Not‐for‐Profit Entities. As such,
certain revenue recognition criteria and presentation features are different from GASB revenue recognition
criteria and presentation features. No modifications have been made to the Foundation's statements in the
City's financial reporting entity for these differences. The Foundation has a December 31st year end.
b. Basis of Presentation:
Government‐wide Financial Statements:
The Statement of Net Position and Statement of Activities display information about the reporting entity as a
whole. They include all funds of the reporting entity except for fiduciary funds. The statements distinguish
between governmental and business‐type activities. Governmental activities generally are financed through
taxes, intergovernmental revenues, and other non‐exchange revenues. Business‐type activities are financed in
whole or in part by fees charged to external parties for goods or services.
The statement of activities presents a comparison between direct expenses and program revenues for each
segment of the business‐type activities of the City and for each function of the City's governmental activities.
Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly
identifiable to a particular function. Program revenues include (a) charges paid by recipients of goods and
services offered by the programs and (b) grants and contributions that are restricted to meeting the operational
or capital requirements of a particular program. Revenues that are not classified as program revenues, including
all taxes, are presented as general revenues.
39
City of Brookings
December 31, 2016
Notes to the Financial Statements
Fund Financial Statements:
Fund financial statements of the reporting entity are organized into funds, each of which is considered to be a
separate accounting entity. Each fund is accounted for by providing a separate set of self‐balancing accounts
that constitute its assets and deferred outflows, liabilities and deferred inflows, fund equity, revenues, and
expenditures/expenses. Funds are organized into three major categories: governmental, proprietary, and
fiduciary. An emphasis is placed on major funds within the governmental and proprietary categories. A fund is
considered major if it is the primary operating fund of the City or it meets the following criteria:
1. Total assets and deferred outflows, liabilities and deferred inflows, revenues, or expenditures/expenses of
the individual governmental or enterprise funds are at least 10 percent of the corresponding total for all
funds of that category or type, and
2. Total assets and deferred outflows, liabilities and deferred inflows, revenues, or expenditures/expenses of
the individual governmental or enterprise fund are at least 5 percent of the corresponding total for all
governmental and enterprise funds combined, or
3. Management has elected to classify one or more governmental or enterprise funds as major for consistency
in reporting from year to year, or because of public interest in the fund’s operations.
The funds of the City financial reporting entity are described below:
Governmental Funds:
General Fund – the General Fund is the general operating fund of the City. It is used to account for all financial
resources except those required to be accounted for in another fund. The General Fund is always considered to
be a major fund, and this is the only major governmental fund.
Additionally, the City reports the following nonmajor governmental funds:
Special Revenue Funds – special revenue funds are used to account for the proceeds of specific revenue sources
(other than trusts for individuals, private organizations, or other governments or for major capital projects) that
are legally restricted or committed to expenditures for specified purposes.
The special revenue funds are as follows: 25% Sales and Use Tax, 75% Sales and Use Tax, Enhanced 911,
Swiftel Center, Library Fines, Special Assessment, Storm Drainage, Bed and Booze Tax, and Business
Improvement District (BID) Fee.
Debt Service Funds – debt service funds are used to account for financial resources accumulated and payments
made for principal and interest on long‐term debt of the governmental funds.
TIF ‐1 Innovation Campus Fund – to account for the financial resources accumulated for repayment of the
State Revolving Fund Loan.
TIF‐3 Valley View Fund – to account for the financial resources accumulated for repayment of a South
Dakota Housing Authority Bond (Guaranteed by Developer).
TIF‐4 Sieler Fund – to account for the financial resources accumulated for repayment of a Tax Increment
Note (Guaranteed by Developer).
TIF‐5 32nd Ave Fund ‐ to account for the financial resources accumulated for repayment of a Tax Revenue
Bond.
40
City of Brookings
December 31, 2016
Notes to the Financial Statements
TIF‐6 Digester Fund – to account for the financial resources accumulated for repayment of City funds
expended on this project.
TIF‐7 S. Main Ave Fund – to account for the financial resources accumulated for repayment of City funds
expended on this project.
Capital Projects Funds – capital projects funds are used to account for financial resources to be used for the
acquisition or construction of major capital facilities and other capital assets (other than those financed by
proprietary funds or trust funds for individuals, private organizations, or other governments).
Fire Substation Fund – to account for financial resources used for the design and construction of a new fire
substation to be located on Main Avenue South.
Dakota Nature Park Fund – to account for financial resources used for the development and construction of
the new nature park located on the grounds of the old landfill.
Gateway Project Fund – to account for financial resources used for the construction of new signs and
improvements to the entry ways of the City.
TIF‐6 Digester Fund – to account for financial resources used for the design and construction of a
wastewater digester for the Bel Brands cheese plant.
TIF‐7 South Main Fund ‐ to account for the financial resources used for the design and construction of new
streets and infrastructure surrounding the new grade school.
Street Maintenance Shop ‐ to account for the financial resources used for the design and construction of a
new street maintenance shop.
Proprietary Funds:
Enterprise Funds – enterprise funds are used to account for operations (a) that are financed and operated in a
manner similar to private business enterprises, where the intent of the governing body is that the costs
(expenses, including depreciation) of providing goods or services to the general public on a continuing basis be
financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic
determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes.
The City reports the following major enterprise funds:
Electric Fund – financed primarily by user charges, this fund accounts for the construction and operation of
the municipal electrical system and related facilities.
Wastewater Fund – financed primarily by user charges, this fund accounts for the construction and
operation of the municipal sanitary sewer system and related facilities.
Health System Fund – financed primarily by user charges, this fund accounts for the construction and
operation of the municipal hospital and nursing home and related facilities.
Telephone Fund – financed primarily by user charges, this fund accounts for the construction and operation
of the municipal telephone system and related services.
41
City of Brookings
December 31, 2016
Notes to the Financial Statements
Additionally, the City reports the following nonmajor enterprise funds:
Liquor Fund – financed primarily by user charges, this fund accounts for the operation of the municipal off‐
sale establishment.
Water Fund – financed primarily by user charges, this fund accounts for the construction and operation of
the municipal waterworks system and related facilities.
Airport Fund – financed primarily by user charges, this fund accounts for the construction and operations of
the municipal airport and related facilities.
Golf Fund ‐ financed primarily by user charges, this fund accounts for the construction and operations of the
municipal golf course and related facilities.
Solid Waste Fund – financed primarily by user charges, this fund accounts for the construction and
operation of the municipal solid waste system and related facilities.
Research and Technology Center Fund – financed primarily by user charges, this fund accounts for the
rental of a building that houses new start‐up entities and was originally part of the Brookings Event Center,
Inc.
Internal Service Funds – internal service funds are used to account for the financing of goods or services
provided by one department or agency to other departments or agencies of the primary government. The City
maintains one internal service fund, the self insurance fund, which administers insurance claims for other funds
on a cost‐reimbursement basis. Internal Service funds are never considered to be major funds.
Fiduciary Funds:
Fiduciary funds are never considered to be major funds:
Agency Funds ‐ agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of
results of operations. Agency funds are used to account for the accumulation and distribution of employee
Section 125 cafeteria plan transactions and various pass‐through funds.
c. Measurement Focus and Basis of Accounting:
Measurement focus is a term used to describe “how” transactions are recorded within the various financial
statements. Basis of accounting refers to “when” revenues and expenditures or expenses are recognized in the
accounts and reported in the financial statements, regardless of the measurement focus.
Measurement Focus:
Government‐wide Financial Statements:
In the government‐wide Statement of Net Position and Statement of Activities, both governmental and business‐
type activities are presented using the “economic resources” measurement focus, applied on the accrual basis of
accounting.
Fund Financial Statements:
In the fund financial statements, the “current financial resources” measurement focus and the modified accrual
basis of accounting are applied to governmental fund types, while the “economic resources” measurement focus
and the accrual basis of accounting are applied to the proprietary and fiduciary type funds.
42
City of Brookings
December 31, 2016
Notes to the Financial Statements
Basis of Accounting:
Government‐wide Financial Statements:
In the government‐wide Statement of Net Position and Statement of Activities, governmental and business‐type
activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues
and related assets are recorded when earned (usually when the right to receive cash vests); and, expenses and
related liabilities are recorded when an obligation is incurred (usually when the obligation to pay cash in the
future vests).
Fund Financial Statements:
All governmental fund types are accounted for using the modified accrual basis of accounting. Their revenues,
including property taxes, are recognized when they become measurable and available. “Available” means
resources are collected or are to be collected soon enough after the end of the fiscal year that they can be used
to pay the bills of the current period. The accrual period does not exceed one bill‐paying cycle, and for the City
of Brookings, South Dakota, the length of that cycle is 45 days. The revenues which are accrued at December 31,
2016 are property taxes, storm drainage fees, and sales taxes.
Under the modified accrual basis of accounting, receivables may be measurable but not available. “Available”
means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current
period. Deferred inflows of resources, reported as unavailable revenues, are those where asset recognition
criteria have been met but for which revenue recognition criteria have not been met.
Expenditures are generally recognized when the related fund liability is incurred. Exceptions to this general rule
include principal and interest on general long‐term debt which are recognized when due.
All proprietary and fiduciary fund types are accounted for using the accrual basis of accounting. Their revenues
are recognized when they are earned, and their expenses are recognized when they are incurred.
d. Interfund Eliminations and Reclassifications:
Government‐wide Financial Statements:
In the process of aggregating data for the government‐wide financial statements, some amounts reported as
interfund activity and balances in the fund financial statements have been eliminated or reclassified, as follows:
1. In order to minimize the grossing‐up effect on assets and liabilities within the governmental and
business‐type activities columns of the primary government, amounts reported as interfund receivables
and payables have been eliminated in the governmental and business‐type activities columns, except for
the net, residual amounts due between governmental and business‐type activities, which are presented
as Internal Balances.
2. In order to minimize the doubling‐up effect on internal service fund activity, certain “centralized
expenses” including an administrative overhead component, are charged as direct expenses to funds or
programs in order to show all expenses that are associated with a service, program, department, or fund.
When expenses are charged, in this manner, expense reductions occur in the Internal Service Funds, so
that expenses are reported only in the function to which they relate.
Fund Financial Statements:
Noncurrent portions of long‐term interfund receivables (reported in “Advance to” asset accounts) are equally
offset by a nonspendable fund balance account which indicates that they do not constitute “available spendable
resources” since they are not a component of net current position. Current portions of interfund receivables
43
City of Brookings
December 31, 2016
Notes to the Financial Statements
(reported in “Due from” asset accounts) are considered “available spendable resources.”
e. Property Taxes:
Property tax levies are established on or before October 1 of each year. Taxes are recorded as receivable, levied,
and attached as an enforceable lien on property as of January 1 of each year. Taxes are payable in two
installments on or before April 30 and October 31 of that year.
The City is permitted by several state statutes to levy varying amounts of taxes per $1,000 of taxable valuation
on taxable real property in the City.
f. Inventories and Prepaid Items:
Inventory in the General Fund and Swiftel Center Fund consists of expendable supplies held for consumption.
Supply inventories are recorded at cost using the first‐in, first‐out (FIFO) method. Inventory within the
proprietary funds is generally valued at average cost. Inventories are recorded as an asset at the time of
purchase, and charged to expenditures or expenses when consumed.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid
items in both the government‐wide and fund financial statements. The prepayments are charged to
expenditures over the period of their economic benefit.
Amounts of governmental fund inventories and vendor prepaid items are offset by a nonspendable fund balance
account to indicate that they do not represent “available spendable resources.”
g. Capital Assets:
Capital assets include land, buildings, machinery and equipment, and all other tangible or intangible assets that
are used in operations and that have initial useful lives extending beyond a single reporting period.
Infrastructure assets are long‐lived capital assets that normally are stationary in nature and normally can be
preserved for a significantly greater number of years than most capital assets.
The accounting treatment over capital assets depends on whether the assets are used in governmental fund
operations or proprietary fund operations and whether they are reported in the government‐wide or fund
financial statements.
Government‐Wide Statements
Capital assets are recorded at historical cost, or estimated cost, where actual cost could not be determined.
Donated capital assets are valued at their estimated fair value on the date donated. Reported cost values
include ancillary charges necessary to place the asset into its intended location and condition for use.
Subsequent to initial capitalization, improvements or betterments that are significant and which extend the
useful life of the capital asset are also capitalized.
Infrastructure assets used in general government operations, consisting of certain improvements other than
buildings, including roads, bridges, sidewalks, drainage systems, and lighting systems, acquired prior to January
1, 1980, were not required to be capitalized by the City. Infrastructure assets acquired since January 1, 1980 are
recorded at cost.
For governmental activities capital assets, construction‐period interest is not capitalized, in accordance with U.S.
generally accepted accounting principles; while for capital assets used in business‐type activities/proprietary
fund operations, construction period interest is included as part of the capitalization value of the assets
constructed in accordance with U.S. generally accepted accounting principles.
44
City of Brookings
December 31, 2016
Notes to the Financial Statements
Depreciation of all exhaustible capital assets is recorded as an allocated expense in the government‐wide
Statement of Activities, except for that portion related to common use assets for which allocation would be
unduly complex, and which is reported as unallocated depreciation with net capital assets reflected in the
Statement of Net Position. Accumulated depreciation is reported on the government‐wide Statement of Net
Position and on each proprietary fund’s Statement of Net Position.
Capitalization thresholds, depreciation methods, and estimated useful lives of capital assets reported in the
government‐wide statements and proprietary funds are as follows:
Land is an inexhaustible capital asset and is not depreciated.
Fund Financial Statements
In the fund financial statements, capital assets used in governmental fund operations are accounted for as
capital outlay expenditures of the appropriate governmental fund upon acquisition. Capital assets used in
proprietary fund operations are accounted for on the accrual basis, the same as in the government‐wide
statements.
h. Long‐Term Liabilities:
The accounting treatment of long‐term liabilities depends on whether the related assets are used in
governmental fund operations or proprietary fund operations and whether they are reported in the government‐
wide or fund financial statements.
All long‐term liabilities to be repaid from governmental and business‐type resources are reported as liabilities in
the government‐wide statements. The long‐term liabilities primarily consist of revenue bonds, financing (capital
acquisition) leases, compensated absences, OPEB payable and net pension liability.
In the governmental fund financial statements, debt proceeds are reported as revenues (other financing
sources), while payments of principal and interest are reported as expenditures when they become due. The
accounting for proprietary fund long‐term debt is on the accrual basis, the same in the fund statements as in the
government‐wide statements.
i. Pensions
For purposes of measuring the net pension (asset) liability, deferred outflows of resources and deferred inflows
of resources related to pensions, and pension expense, information about the fiduciary net position of the South
Dakota Retirement System (SDRS) and additions to/deductions from SDRS’s fiduciary net position have been
determined on the same basis as they are reported by SDRS. City contributions and the net pension liability are
recognized on an accrual basis of accounting.
Capitalization Depreciation Estimated
Threshold Method Useful Life
Land and land rights All N/A N/A
Improvements other than
buildings $5,000 Straight‐line 10‐25 yrs.
Buildings 5,000 Straight‐line 40‐99 yrs.
Machinery and equipment 5,000 Straight‐line 3‐25 yrs.
Infrastructure 5,000 Straight‐line 25‐50 yrs.
Utility property and
improvements 5,000 Straight‐line 10‐50 yrs.
45
City of Brookings
December 31, 2016
Notes to the Financial Statements
j. Deferred Inflows and Deferred Outflows of Resources:
In addition to assets, the statement of net position reports a separate section for deferred outflows of resources.
Deferred outflows of resources represent consumption of net position that applies to future period or periods.
These items will not be recognized as an outflow of resources until the applicable future period. The City's
deferred outflows includes the following: loss on debt refunding, represents the difference in the carrying value
of refunded debt and its reacquisition price, which will be amortized into interest expense over the shorter of
the life of the refunded or refunding debt; unrecognized items not yet charged to pension expense and
contributions from the employer after the measurement date but before the end of the employer's reporting
period.
In addition to liabilities, the statement of net position and governmental funds balance sheet report a separate
section for deferred inflows of resources. Deferred inflows of resources represent acquisitions of net position
that applies to a future period or periods. These items will not be recognized as an inflow of resources until the
applicable future period. The City's deferred inflows included the following: unavailable revenues, represent
certain receivables recorded by the City which are deferred as they are not received within the City's measurable
period of 45 days, and are not considered measurable and available under the modified accrual basis of
accounting; unrecognized items having not yet reduced pension expense; proceeds from the sale of future
revenues.
k. Program Revenues:
Program revenues derive directly from the program itself or from parties other than the City’s taxpayers or
citizenry, as a whole. Program revenues are classified into three categories, as follows:
1. Charges for services – these arise from charges to customers, applicants, or others who purchase, use, or
directly benefit from the goods, services, or privileges provided, or are otherwise directly affected by the
services.
2. Program‐specific operating grants and contributions – these arise from mandatory and voluntary non‐
exchange transactions with other governments, organizations, or individuals that are restricted for use in
a particular program.
3. Program‐specific capital grants and contributions – these arise from mandatory and voluntary non‐
exchange transactions with other governments, organizations, or individuals that are restricted for the
acquisition of capital assets for use in a particular program.
l. Proprietary Funds Revenue and Expense Classifications:
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 and of
the government’s internal service funds are charges to customers for goods and services. Operating expenses
include the cost of sales and service, administrative expenses, and depreciation on capital assets. All revenues
and expenses not meeting this definition are reported as nonoperating revenues and expenses.
m. Equity Classifications:
Government‐wide Statements:
Equity is classified as net position and is displayed in three components:
1. Net investment in capital assets – consists of capital assets, including restricted capital assets, net of
accumulated depreciation (if applicable) and reduced by the outstanding balances of any bonds, mortgages,
46
City of Brookings
December 31, 2016
Notes to the Financial Statements
notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those
assets. Deferred outflows of resources or deferred inflows of resources that are attributable to the
acquisition, construction, or improvements of those assets or related debt also should be included in this
component of net position. If there are unspent related debt proceeds at year‐end, the portion of the debt
attributable to the unspent proceeds is not included in the calculation of net investment in capital assets.
2. Restricted – consists of restricted assets and deferred outflows of resources, reduced by liabilities and
deferred inflows of resources related to those assets, with constraints placed on their use either by (a)
external groups such as creditors, grantors, contributors, or laws and regulations of other governments; or
(b) law through constitutional provisions or enabling legislation.
3. Unrestricted – consists of the assets, deferred outflows of resources, liabilities, and deferred inflows of
resources that are not included in the net investment in capital assets or the restricted component of net
position.
Fund Financial Statements:
Governmental fund equity is classified as fund balance, and may distinguish between “Nonspendable”,
“Restricted”, “Committed”, “Assigned”, and “Unassigned” components. Proprietary fund equity is classified the
same as in the government‐wide financial statements. Agency funds have no fund equity.
Fund balance classification policies and procedures:
In accordance with Government Accounting Standards Board (GASB) No. 54, Fund Balance Reporting and
Governmental Fund‐Type Definitions, the City classifies governmental fund balances as follows:
Nonspendable – includes fund balance amounts that cannot be spent either because it is not in spendable
form or because of legal or contractual constraints.
Restricted – includes fund balance amounts that are constrained for specific purposes which are externally
imposed by providers, such as creditors or amounts constrained due to constitutional provisions or
enabling legislation.
Committed – includes fund balance amounts that are constrained for specific purposes that are internally
imposed by the government through formal action of the highest level of decision making authority and
does not lapse at year‐end.
Assigned – includes fund balance amounts that are intended to be used for specific purposes that are neither
considered restricted or committed. City Council’s Governance and Ends policy gives the City Manager
authority to assign fund balance.
Unassigned – includes positive fund balance within the General fund which has not been classified within the
above mentioned categories and negative fund balance in other governmental funds.
The City Council committed the following fund balances through the Governance and Ends policy:
o Stabilization arrangement where a minimum of $1,000,000 shall be committed and
maintained for use in meeting unanticipated needs and or emergencies, such as an urgent
event that affects the health, safety, or general welfare of the City, its residents, as well as
public and private property. The urgent event could be a blizzard, tornado, fire, flood,
terrorist attack, bombing, explosions, train derailments, straight‐line winds/severe
thunderstorm, hazardous materials incident, water contamination, failure of electrical
grid, mass casualty/fatality or health epidemic. Once the City Manager or his/her designee
has determined that it is necessary to draw down the fund balance, written
communication shall be provided by the City Manager to the City Council, explaining the
nature of the unanticipated need and/or emergency which shall require approval of the
Council.
47
City of Brookings
December 31, 2016
Notes to the Financial Statements
o 5 percent of the of the annual revenue of the 75% ‐ 2nd Penny Sales and Use Tax should be
committed for future economic development opportunities until a one million dollar
balance is achieved.
o One‐time sales of land will be added to the committed fund balance for future land
purchases for industrial and economic development.
The City Council committed the following fund balances through City ordinances:
o Ordinance No. 03‐10 commits use of 25% Sales tax for lease purchase agreements of
realty, land acquisition, the programmed chip sealing street maintenance, specialized
equipment, the transfer to the E‐911 fund, purchasing firefighting vehicles, public safety
equipment, and debt retirement related thereto.
o Ordinance No. 03‐10 commits use of 75% Sales tax for construction and financing of public
improvements.
o Ordinance No. 21‐10 commits funds to finance public storm drainage infrastructure
improvements.
o Ordinance No 23‐11 commits funds for retail economic development investment.
o Ordinance No 02‐12 commits BID Fee funds to promotion and marketing of the City.
n. Application of Net Position and Fund Balances:
It is the City’s policy to first use restricted resources, prior to the use of unrestricted resources, when an
expense is incurred for purposes for which both restricted and unrestricted net positions are available. When
expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance
classification can be used, committed amounts should be reduced first, followed by assigned and the
unassigned amounts.
o. Cash and Cash Equivalents and Investments:
Cash and cash equivalents include cash on hand, demand deposits and short‐term investments with original
maturities of three months or less from the date of acquisition. The City pools the cash resources of its funds for
cash management purposes. The proprietary funds essentially have access to the entire amount of their cash
resources on demand. Accordingly, each proprietary fund’s equity in the cash management pool is considered to
be cash and cash equivalents for the purpose of the Statement of Cash Flows. Interest is allocated to the funds
on the basis of average cash balances.
The City’s investments in money market funds are carried at cost, which approximates fair value. Investments in
certificates of deposit are carried at cost. All other investments are carried at fair value, which is determined
based on quoted market prices. Investment income consists of interest received and the net change in fair value
of investments.
p. Estimates:
The preparation of financial statements in conformity with accounting principles generally accepted in the
United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets, deferred outflows of resources and liabilities and deferred inflows of resources and
disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses/expenditures during the reporting period. Actual results could differ materially from
those estimates.
48
City of Brookings
December 31, 2016
Notes to the Financial Statements
q. Health System Net Patient and Resident Service Revenue and Receivables:
The Health System has agreements with third‐party payors that provide for payments to the Health System at
amounts different from its established rates. Payment arrangements include prospectively determined rates,
reimbursed costs, discounted charges, and per diem payments. Net patient and resident service revenue is
reported at the estimated net realizable amounts from patients, residents, third‐party payors, and others for
services rendered, including estimated retroactive adjustments under reimbursement agreements with third‐
party payors. Retroactive adjustments are accrued on an estimated basis in the period the related services are
rendered and adjusted in future periods as final settlements are determined.
The carrying amount of patient and resident receivables is reduced by a valuation allowance that reflects
management’s best estimate of amounts that will not be collected from patients and residents and third‐party
payors. Management reviews patient and resident receivables by payor class and applies percentages to
determine estimated amounts that will not be collected from third parties under contractual agreements and
amounts that will not be collected from patients and residents due to bad debts. Management considers
historical write off and recovery information in determining the estimated bad debt provisions. Management
also reviews accounts to determine if classification as charity care is appropriate.
As discussed previously, the Health System has agreements with third‐party payors that provide for payments to
the Health System at amounts different from its established rates. A summary of the payment arrangements
with major third‐party payors follows:
Hospital Medicare During 2009, the Health System began participation in the Centers for Medicare and
Medicaid Services (CMS) Rural Community Hospital Demonstration Program as mandated under Section
410A of the Medicare Modernization Act. For inpatient services provided to patients after January 1, 2009,
the Health System is reimbursed on a cost‐based methodology subject to retrospective settlement within
prescribed limits compared to their initial year base costs under the program. The RCHD program concluded
on September 30, 2015 and has yet to be extended. Beginning October 1, 2015, inpatient acute services
rendered to Hospital Medicare program beneficiaries were paid at prospectively determined rates per
discharge. These rates varied according to a patient classification system that was based on clinical,
diagnostic, and other factors. The Health System is reimbursed for cost reimbursable items at a tentative
rate with final settlement determined after submission of annual cost reports by the Health System and
audits thereof by the Medicare Administrative Contractor. The Health System's Medicare cost reports have
been audited by the Medicare Administrative Contractor through the year ended December 31, 2013.
Hospital Medicaid Inpatient acute care services rendered to Hospital Medicaid program beneficiaries are paid
at prospectively determined rates per discharge. These rates vary according to a patient classification system
that is based on clinical, diagnostic, and other factors. Outpatient services rendered to Medicaid program
beneficiaries are reimbursed under a reimbursement methodology based on historical cost. Retroactive
settlements are not carried out by the Medicaid program.
Hospital Blue Cross Services rendered to Hospital Blue Cross subscribers are reimbursed under a
prospectively determined methodology.
Nursing Home The Health System is reimbursed for resident services at established billing rates which are
determined on a cost‐related basis subject to certain limitations as prescribed by South Dakota Department
of Social Services regulations. These rates are subject to retroactive adjustments by field audit. The Health
System also participates in the Medicare program for which payments for resident services are made on a
prospectively determined per diem rate which varies based on a case‐mix resident classification system.
The Health System has also entered into payments with certain commercial insurance carriers and other
organizations. The basis for payment to the Health System under these agreements includes prospectively
determined rates per discharge and discounts from established charges.
49
City of Brookings
December 31, 2016
Notes to the Financial Statements
Concentration of gross revenues by major payor accounted for the following percentages of the Health System's
patient and resident service revenues for the year ended 2016:
Laws and regulations governing the Medicare, Medicaid, and other programs are extremely complex and subject
to interpretation. As a result, there is at least a reasonable possibility that recorded estimates will change by a
material amount in the near term. The net patient service revenue for the year ended December 31, 2016
increased by approximately $691,000 due to removal of allowances previously estimated that are no longer
necessary as a result of final settlements and years that are no longer likely subject to audits, review, and
investigations.
Charity Care
The Health System provides care to patients and residents who meet certain criteria under its charity care policy
without charge or at amounts less than its established rates. Because the Health System does not pursue
collection of amounts determined to qualify as charity care, they are not reported as patient and resident service
revenue.
r. Implementation of New Accounting Principles
In 2016 the City implemented the provisions of the following accounting principles:
GASB Statement No. 72, Fair Value Measurement and Application. This Statement provides guidance for
determining a fair value measurement for financial reporting purposes as well as applying fair value to certain
investments and the disclosures related to all fair value measurements.
Implementation of this standard required the City to expand disclosures made about fair value measurements,
the level of fair value hierarchy, valuation techniques, and additional disclosure regarding investments in certain
entities that calculate net asset value per share (or its equivalent)
GASB Statement No. 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within
the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68. The
requirements of this Statement are intended to improve financial reporting by establishing a single framework
for the presentation of information about pensions, which will enhance the comparability of pension‐related
information reported by employers and non‐employer contributing entities.
GASB Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local
Governments. The objective of this Statement is to identify – in the context of the current governmental
financial reporting environment – the hierarchy of generally accepted accounting principles (GAAP). This
statement reduces the GAAP hierarchy to two categories of authoritative GAAP and addresses the use of
authoritative and nonauthoritative literature in the event that the accounting treatment for a transaction or
other event is not specified within a source of authoritative GAAP.
GASB Statement No. 77, Tax Abatement Disclosures. This Statement requires governments that enter into tax
abatement agreements to disclose certain specified information about the agreements.
GASB Statement No. 79, Certain External Investment Pools and Pool Participants. This Statement enhances
comparability of financial statements among governments by establishing specific criteria used to determine
whether a qualifying external investment pool may select to use an amortized cost exception to fair value
Medicare 42%
Medicaid 7%
Blue Cross 24%
Other 27%
Total 100%
50
City of Brookings
December 31, 2016
Notes to the Financial Statements
measurement. Those criteria will provide qualifying external investment pools and participants of those pools
with consistent application of an amortized cost‐based measurement for financial reporting purposes.
GASB Statement No. 82, Pension Issues ‐ an amendment of GASB Statements No. 67, No. 68, and No. 73. The
requirements of this statement will improve financial reporting by enhancing consistency in the application of
financial reporting requirements to certain pension issues regarding the presentation of payroll‐related
measures in required supplementary information, the selection of assumptions and treatment of deviations from
the guidance in an Actuarial Standard of Practice for financial reporting purposes, and the classification of
payments made by employers to satisfy employee (plan member) contribution requirements.
The implementation of these GASB Statements did not have a significant impact on the City’s financial
statements.
2. DEFICIT FUND BALANCE
The following funds had a fund balance deficit as of December 31, 2016:
Swiftel Center Fund (Special Revenue Fund) had a negative balance of $1,239,236 in large part due to a significant
purchase of a capital asset during 2016 that was financed by an interfund loan. In addition, part of the negative
balance is due to a significant purchase of a capital asset in a prior year, and payment of prior years taxes owed
following a tax audit. Because of this, the fund level statement reflected the large expenditure without any offsetting
revenue thereby having a negative impact on fund balance.
The TIF‐1 Innovation Campus Fund (Debt Service Fund) had a negative balance of $882,469 because of a large advance
to the capital project fund which will be paid off with future tax increment revenue.
3. DEPOSITS AND INVESTMENTS
The City follows the practice of aggregating the cash and investments of various funds to maximize cash management
efficiency and returns. Various restrictions on deposits and investments are imposed by statutes. These restrictions are
summarized below:
Deposits ‐ The City’s cash deposits are made in qualified public depositories as defined by South Dakota Codified Law
(SDCL) 4‐6A‐1, 7‐20‐1, 7‐20‐1.1 and 9‐22‐6.2, and may be in the form of demand or time deposits.
Qualified depositories are required by SDCL 4‐6A‐3 to maintain at all times, segregated from their other assets, eligible
collateral having a value equal to at least 100 percent of the public deposit accounts which exceed deposit insurance
such as the Federal Deposit Insurance Corporation (FDIC) and National Credit Union Share Insurance (NCUA). In lieu of
pledging eligible securities, a qualified public depository may furnish irrevocable standby letters of credit issued by
Federal Home Loan Banks accompanied by written evidence of that bank's public debt rating which may not be less than
"AA" or a qualified public depository may furnish a corporate surety bond of a corporation authorized to do business in
South Dakota.
Investments ‐ In General, SDCL 4‐5‐6 permits City funds to be invested in (a) securities of the United States and
securities guaranteed by the United States government either directly or indirectly; or (b) repurchase agreements fully
collateralized by securities described in (a); or in (c) shares of an open‐end, no‐load fund administered by an investment
company whose investments are in securities described in (a) and repurchase agreements described in (b). Also, SDCL
4‐5‐9 requires that investments shall be in the physical custody of the political subdivision or may be deposited in a
safekeeping account with any bank or trust company designated by the political subdivision as its fiscal agent.
Fair Value Measurement – Fair value is the price that would be received to sell an asset or paid to transfer a liability in
an orderly transaction between market participants at the measurement date. Fair value measurements must maximize
51
City of Brookings
December 31, 2016
Notes to the Financial Statements
the use of observable inputs and minimize the use of unobservable inputs. There is a hierarchy of three levels of inputs
that may be used to measure fair value:
Level 1 – Quoted prices in active markets for identical assets or liabilities.
Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities;
quoted prices in markets that are not active; or other inputs that are observable or can be
corroborated by observable market data for substantially the full term of the assets or liabilities.
Level 3 – Unobservable inputs supported by little or no market activity and are significant to the fair value of
the assets or liabilities.
The following table presents the fair value measurements of assets and liabilities recognized in the accompanying
financial statements measured at fair value on a recurring basis and the level within the fair value hierarchy in the which
the fair value measurements fall at December 31, 2016.
Money Market Funds and Certificates of Deposit (CD’s) are carried at cost, and thus are not included within the fair
value hierarchy.
As of December 31, 2016, the City had the following investments and maturities.
Credit Risk – State law limits eligible investments for the City, as discussed above. The City has an investment policy
that does not further limit its investment choices.
Custodial Credit Risk – Deposits – The risk that in the event of a depository failure the City’s deposits may not be
returned to it. The City does not have a deposit policy for custodial credit risk. As of December 31, 2016, the City's
deposits in financial institutions were fully insured or collateralized and were not exposed to custodial credit risk.
Custodial Credit Risk – Investments – The risk that, in the event of default of the counterparty to a transaction, the City
will not be able to recover the value of investment or collateral securities that are in the possession of an outside party.
United States Government Securities, with a fair market value of $4,473,225, are held in a safekeeping account with
First Bank & Trust Wealth Management Services in Brookings, South Dakota. First Clearing, LLC <FCC>, a non‐bank
affiliate of Wachovia Corporation, and a registered broker‐dealer, a member of the New York Stock Exchange and a
member of the National Association of Securities Dealers, Inc., carries the City of Brookings, SD account and acts as its
custodian for funds and securities deposited with First Bank & Trust Wealth Management directly by the City.
Money Market Funds, with a fair market value of $12,435,470, are held in a safekeeping account with First Bank & Trust
Wealth Management Services in Brookings, South Dakota.
Money Market Funds, with a fair market value of $2,642,079, are held in a safekeeping account with Wells Fargo
Brokerage Services, LLC, in Brookings, South Dakota.
Coverage for cash and securities in protected client accounts is provided from two sources. The Securities Investor
Protection Corporation <SIPC> protects up to $500,000, of which $100,000 may be cash. Additional protection has been
obtained, at no cost to the City of Brookings, SD, for the remaining net equity balance of the cash and securities in the
City’s account. This coverage does not protect against losses from any change in market values of investments.
Credit Carrying Fair Value
Investment Type Rating Value Less than 1 1 to 5Hierachy Level
Money Market Fund ‐ U.S. Agencies Not Rated 12,435,470$ 12,435,470$ ‐$ N/A
Money Market Fund ‐ U.S. Agencies AAAm 2,642,079 2,642,079 ‐ N/A
U.S. Treasuries AAA 500,555 400,446 100,109 2
U.S. Agencies Obligations AAA 3,972,670 ‐ 3,972,670 2
Total Investments 19,550,774$ 15,477,995$ 4,072,779$
Maturities in Years
52
City of Brookings
December 31, 2016
Notes to the Financial Statements
Concentration of Credit Risk – The City places no limit on the amount that may be invested in any one issuer.
As of December 31, 2016, the City had investments in excess of 5% of the total investment portfolio: 63.61% of the
City's investments are in money markets at First Bank & Trust Wealth Management Services, 5.10% are in Federal Home
Loan Bank securities (FHLB), 15.22% are in Federal Farm Credit Bank securities (FFCB), and 13.51% are in money markets
at Wells Fargo Brokerage Services.
Interest Rate Risk – The City has a formal investment policy that limits investment maturities to less than five <5> years
from the date of purchase as a means of managing its exposure to fair value losses arising from increasing interest rates.
Assignment of Investment Income – State law allows income from deposits and investments to be credited to either
the General Fund or the fund making the investment. The City’s policy is to credit all income from investments to the
fund making the investment.
Summary of Deposit and Investment Balances
Following is a reconciliation of the City’s deposit and investment balances as of December 31, 2016:
4. RECEIVABLES AND DUE FROM OTHER GOVERNMENTS:
Receivables for the City’s individual major funds, aggregate nonmajor funds, and fiduciary funds including the applicable
allowances for uncollectible accounts are as follows at December 31, 2016:
The City expects all receivables to be collected within one year, except for $1,554,877 in deferred Special Assessments in
the Special Revenue Special Assessments Fund.
Totals
Investments 19,550,774$
Certificates of deposits 35,809,277
Deposits and cash on hand 56,416,155
111,776,206$
Government‐wide Fiduciary Funds
Statement of Statement of
Net Position Net Position Totals
Cash and cash equivalents 69,102,525$ 134,192$ 69,236,717$
Investments‐CDs 26,010,614 ‐$ 26,010,614
Investments 4,473,238 ‐ 4,473,238
Restricted assets:
Cash and cash equivalents 2,361,049 ‐ 2,361,049
Investments‐CDs 9,694,588 ‐ 9,694,588
111,642,014$ 134,192$ 111,776,206$
Special Unbilled
Interest Taxes Accounts Assessments Accounts Total
General Fund 4,718$ 3,555$ 258,390$ ‐$ ‐$ 266,663$
Electric Fund 1,505 ‐ 2,179,663 ‐ 1,168,627 3,349,795
Wastewater Fund 2,712 ‐ 507,302 ‐ 265,659 775,673
Health System Fund 4,902 ‐ 10,302,442 ‐ ‐ 10,307,344
Telephone Fund 3,315 ‐ 2,342,348 ‐ 412,489 2,758,152
Nonmajor and Other Funds 6,745 1,034 1,141,692 1,636,412 285,334 3,071,217
23,897$ 4,589$ 16,731,837$ 1,636,412$ 2,132,109$ 20,528,844$
53
City of Brookings
December 31, 2016
Notes to the Financial Statements
Allowances for uncollectible accounts receivable in the Enterprise Funds are calculated based on historical trend data.
The other funds receivables are stated at face value. As of December 31, 2016, the allowance for doubtful accounts in
the Enterprise Funds were as follows:
The total of Due from Other Governments of $2,747,192 includes the following significant items:
5. OTHER ASSETS
Other assets at December 31, 2016 were as follows:
Telephone Fund
South Dakota Network, LLC $330,357
Express Communications, Inc. 11,895
DHE, LLC 117,585
Capital credits 146,029
Total Telephone Fund 605,866
Wastewater Fund – capital credits 9,739
Water Fund – capital credits 806
Health System Fund – investment in joint venture 218,279
Total other assets – Enterprise Funds $834,690
There is an operating agreement between all of the members of South Dakota Network, LLC (SDN) including the
Telephone Fund, which requires a selling member to first offer to other members any units available for sale. The City
owns 7.84% of this company.
There is a buy‐sell agreement between all of the shareholders of Express Communications, Inc., including the Telephone
Fund, which requires a selling shareholder to first offer to other shareholders any stock available for sale. The City owns
11,368 shares or 10.14% of Express Communications, Inc.
Electric Fund 17,900$
Health System Fund 3,415,000
Telephone Fund 25,100
Wastewater Fund 6,100
Water Fund 6,400
3,470,500$
Fund/Fund Type Amount Service
General Fund/Major Governmental 655,835$ State of South Dakota, December Sales and Use Tax
6,095 Brookings County, Property Tax Collected by Brookings County
4,121 Brookings County, County Highway Bridge Tax
1,623 Brookings County, Wheel Tax
35,312 State of South Dakota, December Liquor Tax
63,113 State of South Dakota, State Highway and Bridge Tax
26,942 Brookings School District, Billings
25% Sales & Use Tax/Special Revenue Fund 161,369 State of South Dakota, December Sales and Use Tax
75% Sales & Use Tax/Special Revenue Fund 491,013 State of South Dakota, December Sales and Use Tax
Enhanced 911/Special Revenue Fund 80,680 Brookings County, Billings
Storm Drainage/Special Revenue Fund 1,660 Brookings County, Storm Drainage Tax Collected by County
Bed and Booze Tax/Special Revenue Fund 88,450 State of South Dakota, December Sales and Use Tax
TIF 1 Innovation/ Debt Service Fund 3,208 Brookings County, Property Tax Collected by Brookings County
Solid Waste/Enterprise Fund 60,000 State of South Dakota, Tire Removal Grant
Airport/Enterprise Fund 1,067,771 Federal Government, Airport Improvement Project Grant Funds
Total 2,747,192$
54
City of Brookings
December 31, 2016
Notes to the Financial Statements
There is an operating agreement between all the members of DHE, LLC (DHE), including the Telephone Fund, for the
sole and exclusive benefit of the members and no third party shall have any rights under the agreement. The City owns
11.58% of this company.
Capital credits represent each respective Fund’s patronage capital allocation resulting from their relationships with
cooperative associations.
6. PCS LICENSES
The Telephone Fund has FCC licenses to operate a Personal Communication Services (PCS) network in Eastern South
Dakota and Northwestern Iowa which includes the cities of Watertown, Brookings, Sioux Falls and Sioux City. The
license agreements for PCS expired in June 2015 and were renewed until June 2025. Although the FCC licenses were
issued with a stated term, they can be renewed routinely, and renewal of the license is expected without substantial
cost and no legal, regulatory, contractual, or other factors currently exist that limit the useful life of the licenses, so long
as the Telephone Fund continues to operate PCS systems as authorized by each license and provides wireless service to
the public. The cost of the license agreements totaling $3,551,203 were amortized equally over an estimated economic
useful life of 15 years, and are fully amortized at December 31, 2016.
The income related to the PCS system consisted of the following:
The Telephone Fund is operating under an agreement with Sprint PCS through June 8, 2028. Under the agreement,
Sprint provides the Telephone Fund significant support services such as billing, collections, long‐distance, customer care
OPERATING REVENUES
PCS service and activation $ 16,164,285
Handsets and accessories 2,588,678
Tower sublease 428,627
Uncollectibles (264,287)
Total operating revenues 18,917,303
OPERATING EXPENSES
Plant specific 3,974,595
Customer 7,186,695
Administrative and general 591,647
Sales 2,642,615
Cost of goods sold 2,679,235
Depreciation 1,518,061
Amortization 986
Total operating expenses 18,593,834
NET OPERATING INCOME 323,469
OTHER INCOME (EXPENSES)
Interest income 69
Interest expense (100,723)
Miscellaneous 1,990
Net other expenses (98,664)
PCS NET INCOME 224,805$
55
City of Brookings
December 31, 2016
Notes to the Financial Statements
and national advertising. Additionally, the Telephone Fund derives substantial roaming and travel revenues and
expenses when Sprint and Sprint's network partners' wireless subscribers incur minutes of use in the Telephone Fund's
territories.
The Telephone Fund is also required to make affiliation fee payments based on estimated annual revenues. The actual
cost for the year ended December 31, 2016 was $1,207,372.
7. CHANGES IN CAPITAL ASSETS
A summary of changes in capital assets for the year ended December 31, 2016 is as follows:
Depreciation expense was charged to functions as follows:
Governmental Activities:
General government $ 205,500
Public safety 496,708
Public works 1,994,325
Culture and recreation 1,224,102
Health and welfare 4,767
Total depreciation expense
Governmental Activities $ 3,925,402
Beginning Ending
Balances Increases Decreases Transfers Balances
Governmental Activities
Capital assets not being depreciated
Land 9,825,454$ 189,957$ ‐$ ‐$ 10,015,411$
Construction in progress 1,447,034 704,105 ‐ (1,269,492) 881,647
Total capital assets not being depreciated 11,272,488 894,062 ‐ (1,269,492) 10,897,058
Capital assets being depreciated
Infrastructure 70,177,973 2,383,901 ‐ ‐ 72,561,874
Buildings and improvements 41,365,420 3,246,292 (43,951) 1,269,492 45,837,253
Equipment 16,743,578 2,397,582 (380,226) ‐ 18,760,934
Total capital assets being depreciated 128,286,971 8,027,775 (424,177) 1,269,492 137,160,061
Less accumulated depreciation for:
Infrastructure 29,291,734 1,755,636 ‐ ‐ 31,047,370
Buildings and improvements 12,558,956 962,088 (42,953) ‐ 13,478,091
Equipment 9,180,357 1,207,678 (351,886) ‐ 10,036,149
Total accumulated depreciation 51,031,047 3,925,402 (394,839) ‐ 54,561,610
Total capital assets being dep. net 77,255,924 4,102,373 (29,338) 1,269,492 82,598,451
Governmental Activities capital assets, net 88,528,412$ 4,996,435$ (29,338)$ ‐$ 93,495,509$
Beginning Ending
Balances Increases Decreases Transfers Balances
Business‐Type Activities:
Capital assets not being depreciated:
Land 4,770,567$ ‐$ ‐$ ‐$ 4,770,567$
Construction in progress 32,507,308 35,840,371 (7,031,791) (29,586,775) 31,729,113
Total capital assets not being depreciated 37,277,875 35,840,371 (7,031,791) (29,586,775) 36,499,680
Capital assets being depreciated:
Buildings and improvements 245,020,442 10,177,231 (10,217,397) 29,586,775 274,567,051
Equipment 37,755,074 2,742,229 (1,031,813) ‐ 39,465,490
Total capital assets being depreciated 282,775,516 12,919,460 (11,249,210) 29,586,775 314,032,541
Less accumulated depreciation for:
Buildings and improvements 120,861,755 8,726,690 (9,852,204) ‐ 119,736,241
Equipment 27,606,400 2,814,058 (849,119) ‐ 29,571,339
Total accumulated depreciation 148,468,155 11,540,748 (10,701,323) ‐ 149,307,580
Total capital assets being depreciated, net 134,307,361 1,378,712 (547,887) 29,586,775 164,724,961
Business ‐Type Activities capital assets, net 171,585,236$ 37,219,083$ (7,579,678)$ ‐$ 201,224,641$
56
City of Brookings
December 31, 2016
Notes to the Financial Statements
Depreciation expense was charged to functions as follows:
Business‐Type Activities:
Electric $1,543,032
Hospital 3,423,207
Telephone 3,384,940
Liquor 42,037
Water 355,293
Wastewater 1,130,802
Airport 938,217
Golf 86,363
Solid Waste 583,850
Research and Technology Center 53,007
Total depreciation expense
Business‐Type Activities $11,540,748
Significant projects included in construction in progress for the primary government are as follows:
Expended as of
Project Description Authorized 12/31/2016 Committed
Business‐Type Activities:
Airport Fund
Runway 17/35 Improvements 1,260,000$ 67,715$ 1,192,285$
Telephone Fund
Sioux Falls LTE Tower & Site Work 385,523 340,335 45,188
PCS Radio Access Network 1,977,894 1,771,154 206,740
Water Fund
Tower Controls Equipment 116,900 105,210 11,690
All Funds
BMU NW Parking Lot Improvements 218,349 ‐ 218,349
Health System
Renovation and Construction of Facilities 38,000,000 26,500,000 11,500,000
41,958,666$ 28,784,414$ 13,174,252$
57
City of Brookings
December 31, 2016
Notes to the Financial Statements
8. DEBT OBLIGATIONS
Long Term Liabilities
A summary of changes in long‐term liabilities is as follows:
Governmental Activities:
Business‐Type Activities:
Beginning Ending Due Within
Balance Additions Reductions Balance One Year
Revenue bonds 23,922,139$ 32,515$ (2,231,344)$ 21,723,310$ 2,110,950$
Premium on issuance 83,895 ‐ (11,985) 71,910 ‐
Total bonds payable 24,006,034 32,515 (2,243,329) 21,795,220 2,110,950
OPEB
General Fund 1,228,258 97,060 ‐ 1,325,318 ‐
Special Revenue Funds 86,044 6,471 ‐ 92,515 ‐
Compensated absences
General Fund 781,226 913,804 (856,326) 838,704 281,600
Special Revenue Funds 53,524 57,654 (51,319) 59,859 18,400
Net pension liability ‐ 1,274,010 ‐ 1,274,010 ‐
Governmental Activities
Long‐Term Liabilities 26,155,086$ 2,381,514$ (3,150,974)$ 25,385,626$ 2,410,950$
Beginning Ending Due Within
Balance Additions Reductions Balance One Year
Revenue bonds 9,816,751$ ‐$ (3,631,415)$ 6,185,336$ 319,865$
Loans payable 24,064,478 5,587,640 (508,584) 29,143,534 647,729
Capital leases 22,484,843 12,209,179 (7,997,098) 26,696,924 1,083,566
OPEB 1,007,383 103,546 ‐ 1,110,929 ‐
Landfill closure/ postclosure 537,893 21,330 ‐ 559,223 ‐
Compensated absences 1,427,089 3,114,874 (3,125,606) 1,416,357 1,098,065
Amount due under joint
operating agreement 958,734 1 ‐ 958,735 ‐
Net pension liability ‐ 4,983,158 ‐ 4,983,158 ‐
Business‐Type Activities
Long‐Term Liabilities 60,297,171$ 26,019,728$ (15,262,703)$ 71,054,196$ 3,149,225$
58
City of Brookings
December 31, 2016
Notes to the Financial Statements
Long‐term liabilities payable at December 31, 2016 is comprised of the following:
Governmental Activities:
Revenue Bonds:
City of Brookings, South Dakota Sales Tax Revenue
Bonds, 2010A Series, final maturity date December 2022;
Interest rate varies from 1.25% to 3.15%; payments are
made from 75% Sales and Use Tax/Public Improvement
Fund. Callable at option of the City in whole or in part beginning
on December, 2018. Original issue $16,735,000. 7,955,000$
Plus: Premium on issuance 71,910
City of Brookings, South Dakota Sales Tax Revenue
Bonds, 2014A Series, final maturity date December 2033;
Interest rate 3.15%; payments are made from 75% Sales and
Use Tax/Public Improvement Fund. Original issue $10,000,000. 9,582,019
City of Brookings, South Dakota SDHDA TIF #3 Bond,
(Guaranteed by Developer), fi nal maturity date December
2023; interest rate 5%; payments made from the TIF #3 Fund.
Original issue: $1,035,000.459,529
City of Brookings, South Dakota State Revolving Fund Bond #2,
final maturity date December 2035; interest rate 3%; payments
made from TIF #1 Fund. Original issue $670,000.538,058
City of Brookings, South Dakota State Revolving Fund Bond #3,
final maturity date December 2033; interest rate 3%; payments
made from Storm Drainage Fund. Original issue $390,519. 317,699
City of Brookings, South Dakota State Revolving Fund Bond #4,
final maturity date April 2033; interest rate 3%; payments
made from Storm Drainage Fund. Original issue $335,314. 290,113
City of Brookings, South Da kota State Revolving Fund Bond #5,
final maturity date January 2033; interest rate 3%; payments 193,337
made from Storm Drainage Fund. Original issue $226,121.
City of Brookings, South Dakota State Revolving Fund Bond #6,
final maturity date October 2032; interest rate 3%; payments 1,766,139
made from Storm Drainage Fund. Original issue $1,972,719.
City of Brookings, South Dakota Tax Increment Revenue Note,
(Guaranteed by Developer), final maturity date June 2019;
interest rate 7.5%; payments made from TIF#4 Fund.
Original issue $450,940.181,524
City of Brookings, South Dakota State Revolving Fund Bond #9,
final maturity date July 2035; interest rate 3%; payments
made from Storm Drainage Fund. Original issue up to $1,570,000.439,892
21,795,220
OPEB Liability:1,417,833
Compensated Absences:898,563
Net Pension Liability:1,274,010
Total Governmental Activities Long‐Term Liabilities 25,385,626$
59
City of Brookings
December 31, 2016
Notes to the Financial Statements
Business‐Type Activities:
Revenue Bonds:
City of Brookings, South Dakota Electric Utility Revenue Bonds
Series 2005; final maturity date July 2028; interest rate
5.95% per annum; payments are made from the Electric Fund.
Callable at option of the City in $10,000 increments at
anytime. Original issue $1,353,319. 945,336$
City of Brookings, South Dakota Electric Utility Revenue Bonds Series 2011;
final maturity date December 2031; interest rate .65% to 3.9% depending
on length to maturity; payments are made from the Electric Fund.
Callable at option of the City in whole or in part beginning on
December 1, 2022. Original issue $6,500,000.5,240,000
Total Revenue Bonds:6,185,336
Loans:
City of Brookings, South Dakota State Revolving Fund Bond #7;
final maturity date October 2044; interest rate 3.25%; payments
made from Wastewater Fund. 29,143,534
Total Loans:29,143,534
Financing (Capital Acquisition) Leases:
Lease and purchase of utility plant for the Telephone, Water,
Wastewater, and Electric Funds.
Series 2006; interest rates 4.75% due December 1, 2026. Orig. issue $8,000,000. 4,920,000
Lease and purchase of Skilled Nursing Facility for Brookings Health System.
Series 2012; interest rate 3.98% due October 15, 2042. Original issue $10,000,000. 9,287,745
Lease and purchase of Hospital Renovation and Addition of Medical Office Building.
Series 2015A; interest rate2.60% through 2020, variable thereafter, due October 2025.
Original issue $8,000,000. 8,000,000
Series 2015B; interest rate 3.95% through 2025, variable thereafter, due October 2037.
Original issue $22,000,000. 4,489,179
Total Leases:26,696,924
OPEB Liability:1,110,929
Landfill Closure/Postclosure Costs:559,223
Compensated Absences:1,416,357
Amount Due Under Joint Operating Agreement:958,735
Net Pension Liability:4,983,158
Total Business ‐Type Activities Long‐Term Liabilities 71,054,196$
60
City of Brookings
December 31, 2016
Notes to the Financial Statements
The annual requirements to amortize all debt outstanding for Governmental Activities as of December 31, 2016, except
for the compensated absences, other postemployment benefits (OPEB), and the net pension liability are as follows:
Assets acquired through capital leases for business‐type activities were primarily for buildings and various
infrastructure, which are being depreciated over the lesser of their estimated useful lives or the term of the related
lease.
The annual requirements to amortize all debt outstanding for Business‐Type Activities as of December 31, 2016, except
for compensated absences, landfill closure/postclosure, OPEB, amounts due under joint operating agreement, and the
net pension liability are as follows:
Business ‐Type Activities:
Year Ending
December 31, Principal Interest Principal Interest
2017 319,865$ 229,345$ 647,729$ 938,313$
2018 328,525 220,744 671,357 917,987
2019 337,410 211,162 693,444 895,900
2020 351,532 200,560 716,257 873,087
2021 360,906 188,766 739,820 849,524
2022-2026 2,030,100 732,136 4,080,598 3,866,121
2027-2031 2,456,998 320,337 4,797,462 3,149,258
2032-2036 ‐ ‐ 5,640,261 2,306,458
2037-2041 ‐ ‐ 6,631,120 1,315,599
2042-2045 ‐ ‐ 4,525,486 242,548
6,185,336$ 2,103,050$ 29,143,534$ 15,354,795$
Year Ending
December 31, Principal Interest Principal Interest
2017 1,083,566$ 828,351$ 2,051,160$ 1,996,009$
2018 2,526,631 858,867 3,526,513 1,997,598
2019 2,617,456 768,330 3,648,310 1,875,392
2020 2,710,745 674,379 3,778,534 1,748,026
2021 2,711,157 672,354 3,811,883 1,710,644
2022-2026 8,434,026 2,043,001 14,544,724 6,641,258
2027-2031 1,706,450 964,228 8,960,910 4,433,823
2032-2036 2,012,211 658,466 7,652,472 2,964,924
2037-2041 2,372,758 297,919 9,003,878 1,613,518
2042-2045 521,924 10,825 5,047,410 253,373
26,696,924$ 7,776,720$ 62,025,794$ 25,234,565$
Revenue Bonds Loans
Capital Acquisition Leases Total
Year Ending
December 31, Principal Interest
2017 2,110,950$ 658,359$
2018 2,163,877 602,920
2019 2,227,647 542,274
2020 2,291,562 476,697
2021 2,362,833 405,331
2022‐2026 4,339,129 1,337,020
2027‐2031 4,346,402 676,913
2032‐2036 1,880,910 78,192
21,723,310$ 4,777,706$
Revenue Bonds
61
City of Brookings
December 31, 2016
Notes to the Financial Statements
The Series 2005 Utility Revenue Bonds are secured by a pledge of the revenues from the Electric Fund of the
improvements funded from the issuance, through final maturity of the bonds in 2028. The total principal and interest
remaining to be paid on the bonds is $1,303,706. The Series 2011 Utility Revenue Bonds are secured by a pledge of the
revenues from the Electric Fund, of improvements funded from the issuance, through final maturity of the bonds in
2031. The total principal and interest remaining to be paid on the bonds is $6,984,680. Total debt service payments for
the Series 2005 and 2011 Bonds are expected to require approximately 10 percent of the net revenues of the Electric
Fund.
9. OPERATING LEASE COMMITMENTS
The Telephone Fund has various leases relating to the Sioux Falls, Sioux City, Watertown and Brookings stores. In
addition to rent, the Fund also pays real estate taxes, repairs and maintenance and insurance above normal premium on
leased property.
Rent expense and future minimum rental commitments for these leases are as follows:
Expense:
2016 $ 882,091
Commitments:
2017 $ 686,809
2018 569,684
2019 513,942
2020 366,627
2021 130,955
Total Commitments $2,268,017
The Health System leases clinic office space and equipment under certain non‐cancellable and cancellable long‐term
lease agreements.
Rent expense and future minimum rental commitments for these leases are as follows:
Expense:
2016 $ 863,882
Commitments:
2017 $ 118,143
10. LANDFILLS:
State and federal laws and regulations require Municipalities to place a final cover on their municipal landfill when it
stops accepting waste and to perform certain maintenance and monitoring functions at the site for thirty years after
closure. Although closure and postclosure care costs will be paid only near or after the date that the landfill stops
accepting waste, the Municipality reports a portion of these closure and postclosure care costs as an operating expense
in each period based on landfill capacity used as of each balance sheet date. The $559,223 reported as landfill closure
and postclosure care liability at December 31, 2016, represents the cumulative amount reported to date based on the
use of 30.00% of the estimated capacity of the landfill. The Municipality will recognize the remaining estimated cost of
closure and postclosure care of $1,304,845 as the remaining estimated capacity is filled. These amounts are based on
what it would cost to perform all closure and postclosure care in 2016. The Municipality expects to close the landfill in
the year of 2046. Actual cost may be higher due to inflation, changes in technology, or changes in regulations.
The Municipality is required by state and federal laws and regulations to make annual contributions to a trust to finance
closure and post closure care. The City is in compliance with these requirements; and, at December 31, 2016,
investments of $1,235,725 are held for these purposes. These are reported as restricted assets on the statement of net
position. The Municipality expects that future inflation costs will be paid from interest earnings on these annual
62
City of Brookings
December 31, 2016
Notes to the Financial Statements
contributions. However, if interest earnings are inadequate or additional post closure care requirements are
determined (due to changes in technology or applicable laws and regulations, for example), these costs may need to be
covered by increased fees to future landfill users or from future tax revenue.
11. SEGMENT INFORMATION FOR ENTERPRISE FUNDS
The Electric Fund maintained by the City provides construction and operation of the municipal electric system and
related facilities. The City has issued separate revenue bonds to finance its Electric Fund. Investors in those bonds rely
solely on the revenue generated by the individual activities for repayment. Segment information for these separately
identifiable activities that have bonds or other debt instruments outstanding with a revenue stream pledged in support
of that debt, as well as a requirement to account for the activity’s revenues, expenses, gains and losses, assets and
liabilities apart from other activities within the same fund or in different funds is as follows:
A. Electric Fund
CONDENSED STATEMENT OF NET POSITION
Unsecured Series Series Total
Operations 2005 Bonds 2011 Bonds Electric Fund
Assets
Current assets 10,760,530$ 1,909,488$ 830,038$ 13,500,056$
Due from other funds 145,106 ‐ ‐ 145,106
Noncurrent assets, excluding capital assets 3,676,990 104,075 475,346 4,256,411
Capital assets 27,596,069 825,968 5,540,338 33,962,375
Total assets 42,178,695 2,839,531 6,845,722 51,863,948
Deferred Outflows of resources 883,943 ‐ ‐ 883,943
Total assets and deferred outflows of resourc 43,062,638$ 2,839,531$ 6,845,722$ 52,747,891$
Liabilities
Current liabilities 2,364,508$ 59,965$ 274,559$ 2,699,032$
Due to other funds 7,159 ‐ ‐ 7,159
Noncurrent liabilities 2,185,746 885,471 4,980,000 8,051,217
Total liabilities 4,557,413 945,436 5,254,559 10,757,408
Net position
Net Investment in capital assets 25,751,069 (119,368) 300,338 25,932,039
Restricted 497,307 104,075 475,346 1,076,728
Unrestricted 12,256,849 1,909,388 815,479 14,981,716
Total net position 38,505,225 1,894,095 1,591,163 41,990,483
Total liabilites and net position 43,062,638$ 2,839,531$ 6,845,722$ 52,747,891$
Electric Fund
December 31, 2016
63
City of Brookings
December 31, 2016
Notes to the Financial Statements
CONDENSED STATEMENT OF REVENUES,
EXPENSES, AND CHANGES IN NET POSITION
Unsecured Series Series Total
Operations 2005 Bonds 2011 Bonds Electric Fund
Operating revenues 26,817,945$ 331,867$ 629,302$ 27,779,114$
Depreciation/amortization expense (1,329,520) (36,583) (176,929) (1,543,032)
Other operating expense (22,644,970) (7,013) ‐ (22,651,983)
Operating income 2,843,455 288,271 452,373 3,584,099
Nonoperating revenues (expenses)
Investment income 42,410 329 132 42,871
Interest expense (99,713) (58,082) (178,685) (336,480)
Other 26,279 ‐ ‐ 26,279
Transfers out (2,005,000) ‐ ‐ (2,005,000)
Changes in net position 807,431 230,518 273,820 1,311,769
Beginning net position 37,697,794 1,663,577 1,317,343 40,678,714
Ending net position 38,505,225$ 1,894,095$ 1,591,163$ 41,990,483$
Year Ended December 31, 2016
CONDENSED STATEMENT OF CASH FLOWS Unsecured Series Series Total
Net cash provided (used) by:Operations 2005 Bonds 2011 Bonds Electric Fund
Operating activities 4,398,057$ 324,856$ 629,302$ 5,352,215$
Noncapital financing activities (6,013,160) ‐ ‐ (6,013,160)
Capital and related financing activities (2,805,914) (114,497) (434,047) (3,354,458)
Investing activities (4,580,173) 329 132 (4,579,712)
Net increase (decrease) (9,001,190) 210,688 195,387 (8,595,115)
Beginning cash and cash equivalents 10,329,451 1,802,875 1,109,997 13,242,323
Ending cash and cash equivalents 1,328,261$ 2,013,563$ 1,305,384$ 4,647,208$
Electric Fund
Year Ended December 31, 2016
Electric Fund
CONDENSED STATEMENT OF NET POSITION
Unsecured State Revolving Total
Operations Fund Loan Wastewater Fund
Assets
Current assets 3,457,999$ 4,823,930$ 8,281,929$
Due from other funds 4,556 ‐ 4,556
Noncurrent assets, excluding capital assets 3,474,053 132,445 3,606,498
Capital assets 12,245,104 29,766,877 42,011,981
Total assets 19,181,712 34,723,252 53,904,964
Deferred outflows of resources 388,666 ‐ 388,666
Total assets and deferred outflows of resources 19,570,378$ 34,723,252$ 54,293,630$
Liabilities
Current liabilities 337,974$ 954,776$ 1,292,750$
Due to other funds 31,791 ‐ 31,791
Noncurrent liabilities 467,255 28,495,805 28,963,060
Total liabilities 837,020 29,450,581 30,287,601
Net positions
Net Investment in capital assets 11,969,584 623,343 12,592,927
Restricted 219,476 132,445 351,921
Unrestricted 6,544,298 4,516,883 11,061,181
Total net position 18,733,358 5,272,671 24,006,029
Total liabilities and net position 19,570,378$ 34,723,252$ 54,293,630$
Wastewater Fund
December 31, 2016
64
City of Brookings
December 31, 2016
Notes to the Financial Statements
CONDENSED STATEMENT OF REVENUES,
EXPENSES, AND CHANGES IN NET POSITION
Unsecured State Revolving Total
Operations Fund Loan Wastewater Fund
Operating revenues 2,820,888$ 2,142,756$ 4,963,644$
Depreciation/amortization expense (517,736) (613,066) (1,130,802)
Other operating expense (2,157,191) (137,713) (2,294,904)
Operating income 145,961 1,391,977 1,537,938
Nonoperating revenues (expenses)
Investment income 41,438 216 41,654
Interest expense (16,096) (534,972) (551,068)
Other 503,831 ‐ 503,831
Contributed capital 613,821 ‐ 613,821
Changes in net position 1,288,955 857,221 2,146,176
Beginning net position 17,444,403 4,415,450 21,859,853
Ending net position 18,733,358$ 5,272,671$ 24,006,029$
Wastewater Fund
Year Ended December 31, 2016
CONDENSED STATEMENT OF CASH FLOWS Unsecured State Revolving Total
Net cash provided (used) by: Operations Fund Loan Wastewater Fund
Operating activities 2,118,239$ 1,099,552$ 3,217,791$
Noncapital financing activities 80,243 ‐ 80,243
Capital and related financing activities (1,284,080) 3,813,978 2,529,898
Investing activities (7,789,791) ‐ (7,789,791)
Net increase (decrease) (6,875,389) 4,913,530 (1,961,859)
Beginning cash and cash equivalents 4,646,855 42,845 4,689,700
Ending cash and cash equivalents (2,228,534)$ 4,956,375$ 2,727,841$
Wa stewater Fund
Year Ended December 31, 2016
65
City of Brookings
December 31, 2016
Notes to the Financial Statements
12. INDIVIDUAL INTERFUND BALANCES AND TRANSFERS
Interfund receivables and payables result from the time lag between the dates that interfund goods and services are
provided or reimbursable expenditures occur, transactions are recorded in the accounting system, and payments
between funds are made. The composition of interfund balances as of December 31, 2016 is as follows:
Interfund transfers are used to move revenues from the fund that statute or budget requires to collect them to the
fund that statute or budget requires to expend them, and use unrestricted revenues collected in the general fund to
finance various programs accounted for in other funds in accordance with budgetary authorizations. The financial
statements reflect interfund transfers as follows:
Interfund advances or loans between funds are authorized by the governing board allowing the use of monies available
in one fund to finance a project or purchase in another. The terms are established by the governing board. The
financial statements reflect interfund advances as follows:
General Nonmajor Health Nonmajor
Due From Fund Governmental System Enterprise
General Fund ‐$ ‐$ 71,808$ 1,303$ 10,160$ ‐$ 9,257$ 92,528$
Nonmajor Governmental 14,992 207,939 2,863 52 405 ‐ 366 226,617
Electric 3,060 ‐ 1,442 144 2,193 ‐ 320 7,159
Wastewater ‐ 18,621 124 930 ‐ 12,116 31,791
Health System ‐ ‐ 21,517 2,639 13,026 ‐ 2,812 39,994
Telephone 6,115 ‐ 14,507 193 132,248 ‐ 567 153,630
Nonmajor Enterprise 8,324 14,348 101 1,432 ‐ 459 24,664
Total 32,491$ 207,939$ 145,106$ 4,556$ 160,394$ ‐$ 25,897$ 576,383$
Due To
Electric Telephone TotalWastewater
General Nonmajor Nonmajor
Transfer Out Fund Governmental Enterprise
General Fund ‐$ $ 1,653,356 $ 229,650 $ 1,883,006
Nonmajor Governmental 1,882,250 3,346,225 122,489 5,350,964
Electric 2,005,000 ‐ ‐ 2,005,000
Telephone 200,000 ‐ ‐ 200,000
Nonmajor Enterprise 957,250 ‐ 75,000 1,032,250
Total $ 5,044,500 $ 4,999,581 $ 427,139 $ 10,471,220
Transfer In
Total
Owed to Owed from
(Receivable) (Payable) Amount
General Fund TIF 1 Innov Campus Fund 930,354$
General Fund Swiftel Center Fund 100,000
Liquor Fund Golf Fund 164,430
Solid Waste Fund Swiftel Center Fund 1,100,000
Wastewater Fund Telephone Fund 518,625
Electric Fund Telephone Fund 4,028,785
6,842,194$
Interfund Advances
66
City of Brookings
December 31, 2016
Notes to the Financial Statements
The annual amounts due for principal and future interest on interfund advances are as follows:
13. RESTRICTED NET POSITION
The following table shows the net position restricted as shown on the Statement of Net Position:
Principal Interest Total
2017 1,687,642$ 251,638$ 1,939,280$
2018 1,654,415 184,864 1,839,279
2019 1,859,712 115,147 1,974,859
2020 191,430 34,516 225,946
2021 194,875 31,071 225,946
2022‐2026 897,211 100,949 998,160
2027‐2031 356,909 30,484 387,393
6,842,194$ 748,669$ 7,590,863$
Fund Restricted By Amount
General Fund:
Library 62,454$
D.A.R.E Donors 677
Insurance Deposit Contract 355,852
STP Funds (Surface Transportation Grant) Grantor 20,084
Special Revenue Funds:
Enhanced 911 Law 191,790
Library Fines Law 23,471
Bed and Booze Tax Law 1,096,255
75% Sales Tax ‐ STP Funds Grantor 1,233,989
Debt Service Funds:
TIF 3 Valley View Covenant 1,151
TIF 4 Sieler Covenant 1,418
TIF 5 32nd Ave Covenant 45,616
TIF 6 Digester Covenant 286,735
Governmental Funds ‐ Pension Purposes Standard 1,567,255
Enterprise Funds:
Electric Fund – debt service Covenant 579,421
Telephone Fund ‐ debt service Covenant 6
Wastewater Fund ‐ debt service Covenant 132,445
Health System ‐ debt service Covenant 133,534
Solid Waste Fund – landfill Law 676,502
Enterprise Funds ‐ Pension Purposes Standard 6,249,735
Total Restricted Net Position 12,658,390$
Donors
67
City of Brookings
December 31, 2016
Notes to the Financial Statements
14. FUND BALANCES
The following provides details of the aggregate amounts displayed on the face of the balance sheet:
Other
General Governmental
Fund Funds Total
Fund Balances:
Nonspendable:
Inventory 19,679$ 15,118$ 34,797$
Inventory land held for resale 1,600,000 ‐ 1,600,000
Prepaid items 214,510 22,591 237,101
Insurance deposit 355,852 ‐ 355,852
Advances 1,030,354 ‐ 1,030,354
3,220,395 37,709 3,258,104
Restricted for:
Donor purposes 63,131 ‐ 63,131
Debt service ‐ 334,920 334,920
Library ‐ 23,471 23,471
E‐911 ‐ 191,790 191,790
Grant conditions 20,084 1,233,989 1,254,073
City promotion ‐ 1,096,255 1,096,255
83,215 2,880,425 2,963,640
Committed:
Industrial park development 2,274,400 ‐ 2,274,400
Financial stabilization 1,642,367 ‐ 1,642,367
Retail development 1,873 ‐ 1,873
Police & Fire Capital and other ‐ 1,843,792 1,843,792
Economic development ‐ 1,000,000 1,000,000
Promotion/marketing of City ‐ 207,415 207,415
Special assessment projects ‐ 1,739,065 1,739,065
Storm drainage ‐ 1,799,789 1,799,789
3,918,640 6,590,061 10,508,701
Assigned to:
Capital project carryover 375,042 664,484 1,039,526
Budget shortfall 429,022 429,022
Future capital improvement 825,117 ‐ 825,117
1,629,181 664,484 2,293,665
Unassigned 5,820,728 (2,559,229) 3,261,499
14,672,159$ 7,613,450$ 22,285,609$
68
City of Brookings
December 31, 2016
Notes to the Financial Statements
15. PENSION PLAN
Plan Description
All employees, working more than 20 hours per week during the year, participate in the South Dakota Retirement
System (SDRS), a cost‐sharing multiple‐employer defined benefit pension plan administered by SDRS to provide
retirement benefits for employees of the State of South Dakota and its political subdivisions. SDRS provides retirement,
disability, and survivor's benefits based on a member’s class within the Plan. The right to receive retirement benefits
vests after three years of credited service. Authority for establishing, administering, and amending plan provisions are
found in South Dakota Codified Law 3‐12. SDRS issues a publicly available financial report that includes financial
statements and required supplementary information. That report may be obtained at
http://www.sdrs.sd.gov/publications.aspx or by writing to South Dakota Retirement System, P.O. Box 1098, Pierre, SD
57501‐1098 or by calling (605) 773‐3731.
Benefits Provided
SDRS has three different classes of members: Class A general members, Class B public safety and judicial members, and
Class C cement plant retirement fund members. The City has no Class B judicial members or Class C members. Class A
retirement benefits are determined as the larger of that provided by the standard formula or the alternate formula. The
Class A standard formula benefit is determined as 1.70% times credited service prior to 2008, plus 1.55% times credited
service thereafter times the employee's final average compensation. Final average compensation is the highest average
annual compensation earned by a member during 12 consecutive calendar quarters of the last 40 such quarters during
the periods of credited service. The Class A alternate formula is determined as 2.40% times credited service prior to
2008, plus 2.25% times credited service thereafter times the employee's final average compensation less 80 percent of
the member’s primary Social Security benefit. Class A members who retire after age 65 with three years of service are
entitled to an unreduced annual retirement benefit. An unreduced annual retirement benefit is also available after age
55 for Class A members where the sum of age and credited service is greater than or equal to 85. Class B public safety
benefits are determined as 2.40% times credited service prior to 2008, plus 2.00% times credited service thereafter
times the employee’s final average compensation. Class B public safety members with 3 years of credited service are
eligible to retire at age 55. An unreduced annual retirement benefit is also available after age 45 for Class B public safety
members where the sum of age and credited service is greater than or equal to 75. Employees are eligible for service‐
related disability. Disability benefits are determined as a percentage of the member’s final average compensation,
dependent on several factors, but are payable immediately without an actuarial reduction. Death benefits are
determined as a percentage of the employee's final average salary. See the SDRS annual report for further details.
The annual increase in the amount of SDRS benefits payable on each July 1st is indexed to the consumer price index (CPI)
based on SDRS funded status:
If the SDRS market value funded ratio is 100% or more ‐ 3.1% Cost‐of‐Living Adjustment (COLA)
If the SDRS market value funded ratio is 80.0% to 99.9%, index with the CPI
90.0% to 99.9% funded ‐ 2.1% minimum and 2.8% maximum COLA
80.0% to 90.0% funded ‐ 2.1% minimum and 2.4% maximum COLA
If the SDRS market value funded ratio is less than 80% ‐ 2.1% COLA
All benefits except those depending on the Member's Accumulated Contributions are annually increased by the Cost‐of‐
Living Adjustment.
Contributions
Per SDCL 3‐12, contribution requirements of the active employees and the participating employers are established and
may be amended by the SDRS Board. Covered employees are required by state statute to contribute the following
percentages of their salary to the plan; Class A Members ‐ 6.0% of salary and Class B Public Safety Members ‐ 8.0% of
salary. All participating employers are required to contribute an amount equal to the members’ contributions.
Employees whom were members prior to July 1, 2010 may make an additional contribution of 1.5% of their salary for
optional spouse coverage. State statute requires the employer to contribute an amount equal to the employee's
contribution plus an additional contribution in the amount of 6.2% for any Class A member’s calendar year
compensation exceeding the maximum taxable amount for Social Security. The City's share of contributions to SDRS for
the fiscal year ended December 31, 2016, was $2,096,488, equal to the required contributions for the year.
69
City of Brookings
December 31, 2016
Notes to the Financial Statements
Net Pension Liability, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
At June 30, 2016, the measurement date used for the December 31, 2016 net pension liability, SDRS was 96.89% funded
and accordingly had a net pension liability. The proportionate shares of the components of the net pension liability of
SDRS, for the City as of December 31, 2016, are as follows:
The net pension liability was measured as of June 30, 2016 and the total pension liability used to calculate the net
pension liability was determined by an actuarial valuation as of that date. At December 31, 2016, the City reported a
liability of $6,257,168 for its proportionate share of the net pension liability. The City’s share of the net pension liability
was based on the City’s share of contributions to the Plan relative to all employer contributions to the Plan. At June 30,
2016, City's proportion was 1.8523833%, which is a decrease of (.0173347%) from the City’s proportion of 1.8697180%
at June 30, 2015.
For the year ended December 31, 2016, the City recognized pension expense of $4,436,128. At December 31, 2016, the
City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following
sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Difference between expected and actual experience 2,178,259$ ‐$
Changes in assumptions 3,747,748 ‐
6,960,087 ‐
Change in Proportion ‐ City (excluding BMU & BHS) 9,127 16,040
Change in Proportion ‐ Brookings Municipal Utilities (BMU) 86,120 ‐
Change in Proportion ‐ Brookings Health System (BHS)61,245 ‐
City contributions subsequent to the measurement date 1,047,613 ‐
Total 14,090,199$ 16,040$
Net difference between projected and actual earnings on
pension plan investments
Changes in proportion
Deferred outflows of resources related to pensions resulting from City contributions subsequent to the June 30, 2016
measurement date of $1,047,613 will be recognized as a reduction of the net pension liability in the fiscal year ending
December 31, 2017. Other amounts reported as deferred outflows of resources and deferred inflows of resources
related to pensions will be recognized in net pension expense as follows:
Proportionate share of total position liability 201,006,785$
Less proportionate share of net position restricted for pension benefits 194,749,617
Proportionate share of net pension liability 6,257,168$
Year‐Ended December 31:Net
2017 3,527,321$
2018 2,153,524
2019 4,439,884
2020 2,905,817
13,026,546$
70
City of Brookings
December 31, 2016
Notes to the Financial Statements
Actuarial Assumptions
The total pension liability in the SDRS June 30, 2016 actuarial valuation was determined using the following actuarial
assumptions, applied to all periods included in the measurement:
Inflation 3.25%
Salary Increases 5.83% at entry to 3.87% after 30 years of service (3.75% in prior year)
Investment Rate of Return 7.50%, net of pension plan investment expense
Mortality rates were based on the RP‐2000 Mortality Table, projected generally with Scale BB and with rates reduced to
fit recent experience analysis.
The actuarial assumptions used in the SDRS June 30, 2016 valuation were based on the results of an actuarial experience
study for the period July 1, 2005 through June 30, 2011 (June 30, 2010 in prior year). The mortality assumptions were
revised based on an extension of the experience study including mortality experience through June 30, 2013.
Investment portfolio management is the statutory responsibility of the South Dakota Investment Council (SDIC), which
may utilize the external money managers for management of a portion of the portfolio. SDIC is governed by the
Prudent Man Rule (i.e., the council should use the same degree of care as a prudent man). Current SDIC investment
policies dictate limits on the percentage of assets invested in various types of vehicles (equities, fixed income securities,
real estate, cash, private equity, etc.). The long‐term expected rate of return on pension plan investments was
determined using a method in which best‐estimate ranges of expected future real rates of return (expected returns, net
of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined
to produce the long‐term expected rate of return by weighting the expected future real rates of return by the target
asset allocation percentage and by adding expected inflation. Best estimates of real rates of return for each major asset
class included in the pension plan's target asset allocation as of June 30, 2016 are summarized in the following table:
Discount Rate
The discount rate used to measure the total pension liability was 7.50%. The projection of cash flows used to determine
the discount rate assumed that employee contributions will be made at the current contribution rate and that
contributions from employers will be made at contractually required rates. Based on these assumptions, the pension
plan's fiduciary net position was projected to be available to make all 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.
Sensitivity of the City's Proportionate Share of the Net Pension (Asset) Liability to Changes in the Discount Rate
The following presents the City's proportionate share of net pension (asset) liability at June 30, 2016 calculated using
the discount rate of 7.50%, as well as what the City's proportionate share of the net pension (asset) liability would be if
it were calculated using a discount rate that is one percentage point lower (6.50%) or one percentage point higher
(8.50%) than the current rate:
Target Long‐Term Expected
Asset Class Allocation Real Rate of Return
Global Equity 58.0% 4.5%
Fixed Income 30.0% 1.8%
Real Estate 10.0% 4.6%
Cash 2.0% 0.7%
Total 100.0%
Current
1% Decrease Discount Rate 1% Increase
(6.50%) (7.50%) (8.50%)
City's proportionate share
of the net pension (asset) liability 35,015,033$ 6,257,168$ (17,197,958)$
71
City of Brookings
December 31, 2016
Notes to the Financial Statements
Pension Plan Fiduciary Net Position
Detailed information about the plan's fiduciary net position is available in the separately issued SDRS financial report.
16. OTHER POSTEMPLOYMENT BENEFITS
Plan Description: The City, under the authority of SDCL 9‐14‐35 and SDCL 6‐1‐16, operates three single‐employer
defined benefit healthcare plans: City General, Brookings Municipal Utilities (BMU) and Brookings Health System (BHS or
Health System). Each plan provides medical benefits to eligible employees and their spouses. The City General and
BMU plans are self funded plans reported as an internal service fund of the City which is included within the scope of
this report; therefore, they do not issue a stand‐alone financial report nor are they included in the report of another
entity. The Brookings Health System Plan is administered by Wellmark Blue Cross and no separate financial report is
issued for the Plan.
City General
For current and retired City General employees hired before January 1, 2010, the City pays 50% of the cost of premiums.
Also, the rates being paid by retirees for benefits are typically lower than those had the retirees been rated as a
separate group. The difference between these amounts is the implicit rate subsidy, which is considered other post‐
employment benefits in addition to the portion of premiums paid by the City for retired City General employees.
Benefit provisions for City General employees represented by a collective bargaining agreement are established and
amended through collective bargaining with the recognized bargaining agent for each group. Benefits and eligibility for
administrators and those not covered by a collective bargaining agreement are established and amended by the City
Council.
Brookings Municipal Utilities
BMU retirees are required to pay 100% of the premiums charged to active employees. Similar to City General
employees, as the rates being paid by retirees for benefits are typically lower than those had the retirees been rated as
a separate group, the difference between these amounts is the implicit rate subsidy, which is considered other post‐
employment benefits. Additionally, BMU pays $100 per month to certain qualified BMU retirees for health insurance
premiums. Benefit provisions for BMU employees represented by a collective bargaining agreement are established and
amended through collective bargaining with the recognized bargaining agent for each group. Benefits and eligibility for
administrators and those not covered by a collective bargaining agreement are established and amended by Municipal
Utilities Board.
Brookings Health System
Retirees of BHS are required to pay 100% of the premiums charged to active employees. As the rates being paid by
retirees for benefits are typically lower than those had the retirees been rated as a separate group, the difference
between these amounts is the implicit rate subsidy, which is considered other post‐employment benefits. Benefits
provisions for BHS employees are established and amended by the Health System Board of Directors.
Funding Policy: At this time the City operates all plans on a pay‐as‐you‐go basis. For fiscal year 2016 the City
contributed approximately $252,000, all for current premiums (or 52.6% of the total premiums), and plan participants
contributed approximately $227,000 (or 47.4% of total premiums) through required contributions ranging from $269.93
to $1,107.58 per month for coverage.
72
City of Brookings
December 31, 2016
Notes to the Financial Statements
Annual OPEB Cost and Net OPEB Obligation: The City’s annual other postemployment benefit (OPEB) cost (expense) is
calculated based on the annual required contribution (ARC), an amount actuarially determined in accordance with the
parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis is projected
to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty years.
The following table shows the components of the City’s annual OPEB cost for the year, the amount actually paid from
the plan, and changes in the City’s net OPEB obligation.
The City’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation
for 2016 and the preceding two years were as follows:
City BMU Health
General Funds System Fund
Annual required contribution 242,568$ 121,307$ 108,385$
Interest on net OPEB obilgation 42,060 13,533 14,057
Adjustment to annual required contribution (49,851) (16,040) (16,661)
Annual OPEB cost (expense)234,777 118,800 105,781
Contributions made (132,770) (83,330) (36,181)
Change in net OPEB obligation 102,007 35,470 69,600
OPEB obligation at beginning of ye ar 1,402,003 451,107 468,575
OPEB obligation at end of year 1,504,010$ 486,577$ 538,175$
Percenta ge
Fiscal of Annual Net
Year Annual OPEB Cost OBEB
Ended OPEB Cost Contributed Obligation
City General 12/31/2016 234,777$ 56.55% 1,504,010$
12/31/2015 337,745 57.85% 1,402,003
12/31/2014 338,798 44.18% 1,259,645
BMU Funds 12/31/2016 118,800 70.14% 486,577
12/31/2015 120,915 90.72% 451,107
12/31/2014 121,055 79.04% 439,882
Health System Fund 12/31/2016 105,781 34.20% 538,175
12/31/2015 99,816 30.27% 468,575
12/31/2014 100,210 29.15% 398,975
73
City of Brookings
December 31, 2016
Notes to the Financial Statements
As of January 1, 2016, the most recent actuarial valuation date, the City’s actuarial value of assets, actuarial liability for
benefits, unfunded actuarial accrued liability, covered payroll, and unfunded accrual liability as a percentage of covered
payroll is as follows:
Actuarial valuation of an ongoing plan involves estimates of the value of reported amounts and assumptions about the
probability of occurrence of events far into the future. Examples include assumptions about future employment,
mortality, and the health care cost trend. Amounts determined regarding the funded status of the plan and the annual
required contributions of the employer are subject to continual revision as actual results are compared with past
expectations and new estimates are made about the future. The schedule of funding progress, presented as required
supplementary information following the notes to the financial statements, will present multi‐year trend information
about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued
liabilities for benefits.
Actuarial Methods and Assumptions: Projections of benefits for financial reporting purposes are based on the
substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits
provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and
plan members to that point. The actuarial methods and assumptions used include techniques that are designed to
reduce the effects of short‐term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with
the long‐term perspective of the calculations.
In the January 1, 2016 actuarial valuation, the Projected Unit Credit Actuarial Cost Method was used. The actuarial
assumptions included a discount rate of 3.00%. The annual healthcare cost trend rate for Brookings Health System is
5.1% initially, with annual healthcare cost trend rates ranging from 4.1% to 9.0%; and for City General and Brookings
Municipal Utilities 7.1% initially, with cost trend rates ranging from 4.1% to 7.1%. The rates include a 2.3% inflation
assumption. The UAAL is being amortized as a level percentage of projected payrolls over an open period of 30 years.
As the City is operating on a pay‐as‐you‐go basis, the funded status is zero percent.
17. COMMITMENTS AND CONTINGENCIES
The City participates in a number of federally assisted grant programs. Federal financial assistance programs are subject
to financial and compliance audits. The amount of expenditures, if any, which may be disallowed by the granting
agencies is not determinable at this time; however, City officials do not believe that such amounts would be significant.
The City is a defendant in a number of lawsuits and claims in its normal course of operations. Management is currently
of the opinion that ultimate settlement of such lawsuits and claims will not have a materially adverse effect on the
financial statements.
The health care industry is subject to numerous laws and regulations of federal, state, and local governments.
Compliance with these laws and regulations, specifically those relating to the Medicare and Medicaid programs, can be
subject to government review and interpretation, as well as regulatory actions unknown and unasserted at this time.
Federal government activity has increased with respect to investigations and allegations concerning possible violations
by health care providers of regulations, which could result in the imposition of significant fines and penalties, as well as
significant repayments of previously billed and collected revenues from patient services. Management believes that the
Health System is in substantial compliance with current laws and regulations.
Actuarial Unfunded
Accrued Actuarial UAAL as a
Actuarial Liability Accrued Percentage
Value of (Unit Credit Liability Funded Covered of Covered
Assets Cost Method) (UAAL) Ratio Payroll Payroll
(a) (b) (b‐a) (a/b) (c) [(b‐a)/c]
City General Funds ‐$ 2,534,066$ 2,534,066$ 0% 7,654,450 33%
Brookings Municipal Utilities Funds ‐ 1,409,853 1,409,853 0% 9,649,600 15%
Brookings Health System Fund ‐ 1,116,774 1,116,774 0% 16,764,400 7%
74
City of Brookings
December 31, 2016
Notes to the Financial Statements
18. TAX ABATEMENTS
As of December 31, 2016 the City provides sales tax incentives programs with two companies under the authority of the South
Dakota Codified Law 10‐52A‐2. Under this statute the City may make grants based upon sales tax receipts. These programs are
considered tax abatements in accordance with the provisions of GASB Statement No. 77.
In 2012 the City Council entered into an agreement with Bel Brands cheese to refund City sales tax paid on the construction and
equipment purchases for a new plant located in Brookings. During Phase I and Phase II of the project, the City is reimbursing
the cheese plant an amount equal to the Brookings City sales and use tax paid on equipment purchases up to $2,520,000. As of
December 31, 2016 there are remaining funds to be drawn during Phase II. In addition, the City has provided a reimbursement
of Brookings City sales and use tax paid by the cheese plant during Phase I on the purchase of construction materials for the
facility of $390,000, all of which has been refunded. Refunds are obtained through application by Bel Brands, including proof
that the City tax was paid. Upon receipt, review and approval of the documentation, the City refunds Bel Brands the City sales
and use tax paid.
In 2014 the City Council entered into an agreement with 3M Industries to refund a portion of the sales tax paid for construction
on improvements to the 3M plant. The City will reimburse 3M three‐fourths (3/4) of the City sales and use tax paid on
equipment purchases not to exceed $775,500. Refunds are obtained through application by 3M, including proof that the City
tax was paid. Upon receipt, review and approval of the documentation, the City refunds 3M the City sales and use tax paid.
19. RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and
omissions; injuries to employees; and natural disasters. During the period ended December 31, 2016, the City managed its
risks as follows:
Employee Health Insurance
The City is exposed to various risks of loss related to employees. During the fiscal year 1997, the City of Brookings
established a Medical Self Insurance Fund (an internal service fund) to account for and finance its health risks of loss.
Under this program, the Medical Self Insurance Fund pays the first $75,000 per person and is reinsured for any remaining
loss for that person. The Plan also has aggregate stop loss coverage for the group which pays 100% of the group’s claims
beyond the aggregate limits (125% of expected claims). Settled claims resulting from these risks have not exceeded the
liability coverage in any of the past three fiscal years. During 2016, $2,544,066 was paid in claims, net of any stop loss
reimbursements.
Property and Liability Insurance
The City purchases insurance coverage for its boilers, equipment, and property from a commercial insurance carrier. The
deductible for this coverage is $5,000.
The City joined the South Dakota Public Assurance Alliance (SDPAA), a public entity risk pool currently operating as a
common risk management and insurance program for South Dakota local government entities. The objective of the
SDPAA is to administer and provide risk management services and risk sharing facilities to the members and to defend and
protect the members against liability, to advise members on loss control guidelines and procedures, and provide them
with risk management services, loss control and risk reduction information and to obtain lower costs for that coverage.
The City's responsibility is to promptly report to and cooperate with the SDPAA to resolve any incident which could result
Amount of
Taxes Refunded
Tax Abatement Program during 2016
Sales Tax Refund:
Bel Brands ‐$
3M Industries 60,704
75
City of Brookings
December 31, 2016
Notes to the Financial Statements
in a claim being made by or against the City. The City pays an annual premium to the pool to provide coverage for
governmental general liability, official’s liability, automobile liability, automobile physical damage, and law enforcement
liability.
The agreement with the South Dakota Public Assurance Alliance provides that the above coverages will be provided to a
$6,000,000 limit for general liability and automobile liability; a $3,000,000 limit for official’s liability and law enforcement
liability. Member premiums are used by the pool for payment of claims and to pay for reinsurance for claims in excess of
$250,000 to the upper limit. A portion of the member premiums are also allocated to a cumulative reserve fund. The City
would be eligible to receive a refund for a percentage of the amount allocated to the cumulative reserve fund on the
following basis:
End of Municipality’s First Full Year 50%
End of Municipality’s Second Full Year 60%
End of Municipality’s Third Full Year 70%
End of Municipality’s Fourth Full Year 80%
End of Municipality’s Fifth Full Year 90%
End of Municipality’s Sixth Full Year and Thereafter 100%
As of December 31, 2016, the Municipality has a vested balance in the cumulative reserve fund of $355,852.
The City carries a $1,000 deductible for the automobile physical damage.
The City does not carry additional insurance to cover claims in excess of the upper limit. Settled claims resulting from
these risks have not exceeded the liability coverage during the past three years.
The Health System has malpractice insurance coverage to provide protection for professional liability losses on a claims‐
made basis subject to a limit of $1 million per claim and an annual aggregate limit of $3 million. Should the claims‐made
policy not be renewed or replaced with equivalent insurance, claims based on occurrences during the term, but reported
subsequently, will be uninsured.
Workers’ Compensation
The City joined the South Dakota Municipal League Worker’s Compensation Fund, a public entity risk pool currently
operating as a common risk management and insurance program for South Dakota local government entities. The City
pays an annual premium to the pool to provide worker’s compensation coverage for its employees. Coverage limits are
set by state statute. The pool pays the first $325,000 of any claim per individual. The pool has statutory coverage.
The City does not carry additional insurance to cover claims in excess of the upper limit. Settled claims resulting from
these risks have not exceeded the liability coverage during the past three years.
Unemployment Benefits
The City has elected to be self‐insured and retain all risk for liabilities resulting from claims for unemployment benefits.
Unemployment claims are charged back to the appropriate department and are paid as they occur.
During the year ended December 31, 2016, 4 claims were filed for unemployment benefits. These claims resulted in the
payment of benefits in the amount of $2,957.
76
City of Brookings
December 31, 2016
Notes to the Financial Statements
20. EXCESS OF EXPENDITURES OVER APPROPRIATIONS
The following funds had expenditures for which there were no appropriations:
Swiftel Fund $ 66,002
*The Swiftel Center operating revenue was over budget by $62,532 due to more events than anticipated and thus
expenditures were greater than anticipated.
Library Fine Fund $ 1,807
*The Library Board approved the additional expenditures, however an amendment was not made to the formal
budget.
BID Fee Fund $ 728
* This excess is due to the fund generating more tax than anticipated and therefore the 2% administrative
expense required by the Governance and Ends Policy exceeded expectations.
TIF 3 Valley View Debt Service Fund $ 8,204
*This excess is due to the Tax Increment District generating more tax increment revenue than anticipated and
that revenue being remitted to the agency holding the loan.
77
City of Brookings
Year Ended December 31, 2016
Required Supplementary Information ‐ Schedule of Funding Progress for Postemployment Benefit Plans
City General Fund
Actuarial Unfunded
Accrued Actuarial UAAL as a
Actuarial Liability Accrued Percentage
Actuarial Value of (Unit Credit Liability Funded Covered of Covered
Valuation Assets Cost Method) (UAAL)Ratio Payroll Payroll
Date (a)(b)(b‐a)(a/b)(c)[(b‐a)/c]
January 1, 2012 ‐$ 3,079,499$ 3,079,499$ 0%6,540,860$ 47%
January 1, 2014 ‐ 3,143,217 3,143,217 0%7,004,859 45%
January 1, 2016 ‐ 2,534,066 2,534,066 0%7,654,450 33%
Brookings Municipal Utilities Funds
Actuarial Unfunded
Accrued Actuarial UAAL as a
Actuarial Liability Accrued Percentage
Actuarial Value of (Unit Credit Liability Funded Covered of Covered
Valuation Assets Cost Method) (UAAL)Ratio Payroll Payroll
Date (a)(b)(b‐a)(a/b)(c)[(b‐a)/c]
January 1, 2012 ‐$ 1,392,070$ 1,392,070$ 0%9,035,740$ 15%
January 1, 2014 ‐ 1,536,714 1,536,714 0%9,311,986 17%
January 1, 2016 ‐ 1,409,853 1,409,853 0%9,649,600 15%
Actuarial Unfunded
Accrued Actuarial UAAL as a
Actuarial Liability Accrued Percentage
Actuarial Value of (Unit Credit Liability Funded Covered of Covered
Valuation Assets Cost Method) (UAAL)Ratio Payroll Payroll
Date (a)(b)(b‐a)(a/b)(c)[(b‐a)/c]
January 1, 2012 ‐$ 1,088,282$ 1,088,282$ 0%13,501,040$ 8%
January 1, 2014 ‐ 1,086,409 1,086,409 0%15,845,473 7%
January 1, 2016 ‐ 1,116,774 1,116,774 0%16,764,400 7%
Brookings Health System Fund
78
City of Brookings
Year Ended December 31, 2016
Required Supplementary Information ‐ Schedule of Pension Contributions
2016 2015 2014
Statutorily required contribution 2,096,488$ 2,069,087$ 2,010,973$
Contributions in relation to the
statutorily required contribution 2,096,488$ 2,069,087$ 2,010,973$
Contribution deficiency (excess)‐$ ‐$ ‐$
City's covered‐employee payroll 34,066,020$ 32,960,950$ 32,580,616$
Contributions as a percentage of
covered‐employee payroll 6.15%6.28%6.17%
Note to Schedule:
South Dakota Retirement System
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full 10‐year
trend is compiled, the City will present information for those years for which information is available. Data reported is as
of the calendar year end.
79
City of Brookings
Year Ended December 31, 2016
Required Supplementary Information ‐ Schedule of Proportionate Share of Net Pension (Asset) Liability
2016 2015 2014
City's proportion of the net pension
(asset) liability 1.85%1.87%1.90%
City's proportionate share of net
pension liability (asset)*6,257,168$ (7,930,006)$ (13,709,855)$
City's covered‐employee payroll 33,668,846$ 32,688,130$ 32,786,489$
City's proportionate share of the net
pension (asset) liability as a percentage
of its covered‐employee payroll 18.58%‐24.26%‐41.82%
Plan fiduciary net position as a
percentage of the total pension (asset) liability 96.89% 104.10% 107.30%
Notes to the Schedule:
*The amounts presented for each fiscal year were determined as of the measurement date of the collective net
pension (asset) liability which is June 30.
This schedule is presented to illustrate the requirement to show information for 10 years. However, until a full
10‐year trend is compiled, the City will present information for those years for which information is available.
Data reported is measured as of measurement date.
South Dakota Retirement System
80
City of Brookings
Year Ended December 31, 2016
Required Supplementary Information ‐ Budgetary Comparison Schedule ‐ General Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
General property taxes 3,006,365$ 3,006,365$ 2,932,571$ (73,794)$
General sales and use taxes 6,180,000 6,180,000 6,630,466 450,466
Amusement taxes 1,500 1,500 1,560 60
Penalties and interest on delinquent taxes 3,065 3,065 2,591 (474)
Licenses and permits 261,225 279,225 303,644 24,419
Intergovernmental revenue:
Federal grants 49,549 61,049 39,458 (21,591)
State grants 19,025 5,200 5,216 16
State shared revenues 541,045 541,045 571,593 30,548
County shared revenues 236,600 236,600 204,203 (32,397)
Charges for goods and services:
Public safety 44,800 44,800 7,799 (37,001)
Public works 225 225 180 (45)
Health and welfare 8,800 8,800 9,675 875
Culture and recreation 423,662 423,662 438,960 15,298
Fines and forfeits 105,860 105,860 93,220 (12,640)
Miscellaneous revenue:
Interest earned 186,800 186,800 96,862 (89,938)
Rentals 86,355 86,355 99,380 13,025
Contributions and donations from private sources 67,000 134,920 85,601 (49,319)
Liquor Operating Agreement 607,200 607,200 668,300 61,100
Other 676,515 689,855 874,752 184,897
Total revenues 12,505,591 12,602,526 13,066,031 463,505
EXPENDITURES
General government:
Legislative 128,616 128,616 104,325 24,291
Contingency 462,000 90,804 ‐ 90,804
Executive 731,471 856,514 796,045 60,469
Financial administration 779,260 696,743 649,196 47,547
Other 1,579,835 1,576,970 1,267,864 309,106
Public safety:
Police 3,457,691 3,512,842 3,446,340 66,502
Fire 751,637 762,746 729,905 32,841
Other protection 90,045 90,045 83,701 6,344
Public works:
Community development 435,024 542,752 429,659 113,093
Engineer 474,305 498,318 476,729 21,589
Highways and streets 3,627,668 3,973,476 3,686,438 287,038
Health and welfare:
Animal control 142,612 110,554 99,171 11,383
Culture and recreation:
Recreation 731,040 822,738 652,607 170,131
Parks 2,728,839 3,164,790 2,812,615 352,175
Libraries 1,114,220 1,244,003 1,192,480 51,523
Total expenditures 17,234,263 18,071,911 16,427,075 1,644,836
Deficiency of revenues
over expenditures (4,728,672) (5,469,385) (3,361,044) 2,108,341
OTHER FINANCING SOURCES (USES)
Transfers in 4,911,179 5,257,009 5,044,500 (212,509)
Transfers out (229,650) (1,883,006) (1,883,006) ‐
Sale of capital assets 50,150 60,080 34,673 (25,407)
Total other financing sources 4,731,679 3,434,083 3,196,167 (237,916)
Net change in fund balances 3,007 (2,035,302) (164,877) 1,870,425
Fund balances ‐ beginning 14,837,036 14,837,036 14,837,036 ‐
Fund balances ‐ ending 14,840,043$ 12,801,734$ 14,672,159$ 1,870,425$
81
City of Brookings
December 31, 2016
Required Supplementary Information
Notes to Required Supplementary Information – Budgetary Reporting
The City follows these procedures in establishing the budgetary data reflected in the financial statements.
1. At the first regular Council meeting in September of each year or within ten days thereafter, the
governing board introduces the annual appropriation ordinance for the ensuing fiscal year.
2. After adoption by the governing board, the operating budget is legally binding and actual
expenditures for each purpose cannot exceed the amounts budgeted, except as indicated in
number 4.
3. A line item for contingencies may be included in the annual budget. Such a line item may not
exceed 5 percent of the total municipal budget and may be transferred by resolution of the
governing board to any other budget category that is deemed insufficient during the year.
4. If it is determined during the year that sufficient amounts have not been budgeted, state statute
allows the adoption of supplemental budgets.
5. Unexpended appropriations lapse at year‐end unless encumbered by resolution of the governing
board.
6. Formal budgetary integration is employed as a management control device during the year for
the General Fund and special revenue funds and capital projects funds.
7. The Budgetary Comparison Schedules have been prepared on the modified accrual basis of
accounting. The Budgetary Comparison Schedule presents expenditures for capital outlay and
debt service purposes within each function.
82
Combining Balance Sheet ‐ Nonmajor Governmental Funds
Special Debt Capital
Revenue Service Project
Funds Funds Funds Total
ASSETS
Cash and cash equivalents 7,354,967$ ‐ $ 729,044$ 8,084,011$
Investments‐CDs 10,614 ‐ ‐ 10,614
Investments 661,534 ‐ ‐ 661,534
Restricted cash and cash equivalents 1,234,364 379,597 ‐ 1,613,961
Receivables, (net of allowances for
uncollectibles, if any):
Accounts 183,078 ‐ ‐ 183,078
Storm drainage fees 1,034 ‐ ‐ 1,034
Special assessments 1,636,412 ‐ ‐ 1,636,412
Interest 3,172 ‐ ‐ 3,172
Due from other funds 207,939 ‐ ‐ 207,939
Due from other governments 823,172 3,208 ‐ 826,380
Prepaid items 22,591 ‐ ‐ 22,591
Inventories 15,118 ‐ ‐ 15,118
Total assets 12,153,995$ 382,805$ 729,044$ 13,265,844$
LIABILITIES
Accounts payable 492,688$ ‐$ 28,560$ 521,248$
Retainage payable ‐ ‐ 36,000 36,000
Due to other funds 226,617 ‐ ‐ 226,617
Due to other governments 35,389 ‐ ‐ 35,389
Amount held for others 32,546 ‐ ‐ 32,546
Accrued wages payable 39,456 ‐ ‐ 39,456
Advance from other funds 1,200,000 930,354 ‐ 2,130,354
Unearned revenue 993,338 ‐ ‐ 993,338
Total liabilities 3,020,034 930,354 64,560 4,014,948
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 1,637,446 ‐ ‐ 1,637,446
Total deferred inflows of resources 1,637,446 ‐ ‐ 1,637,446
FUND BALANCES
Nonspendable 37,709 ‐ ‐ 37,709
Restricted 2,545,505 334,920 ‐ 2,880,425
Committed 6,590,061 ‐ ‐ 6,590,061
Assigned ‐ ‐ 664,484 664,484
Unassigned (1,676,760) (882,469) ‐ (2,559,229)
Total fund balances (deficit)7,496,515 (547,549) 664,484 7,613,450
Total liabilities, deferred inflows of resources
and fund balances (deficit)12,153,995$ 382,805$ 729,044$ 13,265,844$
City of Brookings
December 31, 2016
83
City of Brookings
Year Ended December 31, 2016
Combining Statement of Revenues, Expenditures and Changes in Fund Balances ‐ Nonmajor Governmental Funds
Special Debt Capital
Revenue Service Project
Funds Funds Funds Total
REVENUES
Taxes:
Property ‐ $ 931,247$ ‐ $ 931,247$
Storm drainage 859,563 ‐ ‐ 859,563
General sales and use 7,530,449 ‐ ‐ 7,530,449
Other 357,367 ‐ ‐ 357,367
Intergovernmental:
County other 125,000 ‐ ‐ 125,000
Charges for goods and services:
Culture and recreation 2,058,687 ‐ ‐ 2,058,687
Fines and forfeits:
Fines 24,289 ‐ ‐ 24,289
Miscellaneous revenue:
Interest income 26,824 ‐ 3,014 29,838
Special assessments 134,358 ‐ ‐ 134,358
Contributions and donations from
private sources ‐ ‐ 100 100
Other 305,480 ‐ 8,165 313,645
Total revenues 11,422,017 931,247 11,279 12,364,543
EXPENDITURES
Current:
General government 5,128 ‐ ‐ 5,128
Public safety 657,428 ‐ ‐ 657,428
Public works 222,558 ‐ 1,064,225 1,286,783
Culture and recreation 2,489,800 ‐ ‐ 2,489,800
Conservation and development 901,572 ‐ ‐ 901,572
Debt service:
Principal 1,958,083 274,316 ‐ 2,232,399
Interest and other charges 658,013 95,332 ‐ 753,345
Capital outlay 1,956,570 ‐ 2,783,063 4,739,633
Total expenditures 8,849,152 369,648 3,847,288 13,066,088
Excess (deficiency) of revenues
over (under) expenditures 2,572,865 561,599 (3,836,009) (701,545)
OTHER FINANCING SOURCES (USES)
Transfers in 3,529,756 ‐ 1,469,825 4,999,581
Transfers out (5,036,659) (189,805) (124,500) (5,350,964)
Debt proceeds 32,515 ‐ ‐ 32,515
Total other financing sources (uses)(1,474,388) (189,805) 1,345,325 (318,868)
Net change in fund balances 1,098,477 371,794 (2,490,684) (1,020,413)
Fund balances (deficit) ‐ beginning 6,398,038 (919,343) 3,155,168 8,633,863
Fund balances (deficit) ‐ ending 7,496,515$ (547,549)$ 664,484$ 7,613,450$
84
City of Brookings
December 31, 2016
Combining Statements – Nonmajor Special Revenue Funds
25% Sales & Use Tax Fund– to account for the revenue and expenditures of 25% of the 2nd penny sales tax. Proceeds of this tax
are committed by the City Council to be used for capital improvements, including lease purchase agreements or realty, land
acquisition, the programmed chip sealing, street maintenance, specialized equipment, the transfer to the Enhanced 911 fund,
purchase of firefighting vehicles, public safety and equipment, and debt retirement related thereto.
75% Sales & Use Tax Fund – to account for the revenue and expenditures of 75% of the 2nd penny sales tax. Proceeds of this
tax are committed by the City Council to be used for capital improvements which involve the construction and financing of
public improvements.
Enhanced 911 Fund – to account for the per phone line surcharge assessed to customers of private phone companies operating
within Brookings County. These funds are used to defray the costs incurred by the City in providing emergency dispatch
services.
Swiftel Center Fund – to account for the operations and maintenance of the City owned facility. Financing is provided by
revenues from events, rentals, and inter‐fund transfers.
Library Fines Fund – to account for the revenue derived from library fines and other allowed charges. Expenditures are
authorized by the Library Board.
Special Assessment Fund – to account for the revenue and expenditures of projects that may be assessed back to the property
owner.
Storm Drainage Fund – to account for the revenue and expenditures from the storm drainage surcharge to property owners
and interfund transfers. Proceeds of this surcharge are committed by the City Council to be used to maintain and construct
storm drainage facilities.
Bed and Booze Tax Fund – to account for the revenues and expenditures of the special one percent (1%) city gross receipts tax
on lodging, alcoholic beverages, prepared food, and admissions. Revenues are restricted by State Law for the purpose of land
acquisition; architectural fees; construction costs; payment for civic center, auditorium, or athletic facility buildings (including
the maintenance staffing and operations of such facilities); and the promotion and advertising of the City.
Business Improvement District (BID) Fee Fund – to account for the revenues and expenditures of the $2 per night occupancy
fee charged to lodging facilities. Revenues are committed by City Council for improvements benefiting the City and its hotels
and motels located within the District.
85
City of Brookings
December 31, 2016
Combining Balance Sheet ‐ Nonmajor Special Revenue Funds
25% Sales 75% Sales Enhanced Swiftel Library
& Use Tax & Use Tax 911 Center Fines
ASSETS
Cash and cash equivalents 1,648,134$ 465,619$ 130,857$ 370,064$ 27,040$
Investments‐CDs ‐ ‐ ‐ ‐ 10,614
Investments 34,275 526,513 2,721 ‐ ‐
Restricted cash and cash equivalents ‐ 1,234,364 ‐ ‐ ‐
Receivables, (net of allowances for
uncollectibles, if any):
Accounts ‐ ‐ ‐ 161,976 ‐
Storm drainage fees ‐ ‐ ‐ ‐ ‐
Special assessments ‐ ‐ ‐ ‐ ‐
Interest 14 3,068 ‐ ‐ 49
Due from other funds ‐ ‐ ‐ 207,939 ‐
Due from other governments 161,369 491,013 80,680 ‐ ‐
Prepaid items ‐ ‐ ‐ 22,591 ‐
Inventories ‐ ‐ ‐ 15,118 ‐
Total assets 1,843,792$ 2,720,577$ 214,258$ 777,688$ 37,703$
LIABILITIES
Accounts payable ‐$ 2,601$ 2,405$ 440,525$ 2,232$
Due to other funds ‐ 207,939 3,676 2,992 12,000
Due to other governments ‐ ‐ ‐ 35,389 ‐
Amount held for others ‐ ‐ ‐ ‐ ‐
Accrued wages payable ‐ ‐ 16,387 20,543 ‐
Advance from other funds ‐ ‐ ‐ 1,200,000 ‐
Unearned revenue ‐ 675,863 ‐ 317,475 ‐
Total liabilities ‐ 886,403 22,468 2,016,924 14,232
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue ‐ ‐ ‐ ‐ ‐
Total deferred inflows of resources ‐ ‐ ‐ ‐ ‐
FUND BALANCES
Nonspendable ‐ ‐ ‐ 37,709 ‐
Restricted ‐ 1,233,989 191,790 ‐ 23,471
Committed 1,843,792 1,000,000 ‐ ‐ ‐
Unassigned ‐ (399,815) ‐ (1,276,945) ‐
Total fund balances (deficit)1,843,792 1,834,174 191,790 (1,239,236) 23,471
Total liabilities, deferred inflows of resources
and fund balances (deficit)1,843,792$ 2,720,577$ 214,258$ 777,688$ 37,703$
86
City of Brookings
December 31, 2016
Combining Balance Sheet ‐ Nonmajor Special Revenue Funds (continued)
Special Storm Bed and BID
Assessment Drainage Booze Tax Fee Total
1,704,810$ 1,795,958$ 1,029,969$ 182,516$ 7,354,967$
‐ ‐ ‐ ‐ 10,614
35,461 37,349 21,419 3,796 661,534
‐ ‐ ‐ ‐ 1,234,364
‐ ‐ ‐ 21,102 183,078
‐ 1,034 ‐ ‐ 1,034
1,636,412 ‐ ‐ ‐ 1,636,412
15 16 9 1 3,172
‐ ‐ ‐ ‐ 207,939
‐ 1,660 88,450 ‐ 823,172
‐ ‐ ‐ ‐ 22,591
‐ ‐ ‐ ‐ 15,118
3,376,698$ 1,836,017$ 1,139,847$ 207,415$ 12,153,995$
1,221$ 32,658$ 11,046$ ‐$ 492,688$
‐ 10 ‐ ‐ 226,617
‐ ‐ ‐ ‐ 35,389
‐ ‐ 32,546 ‐ 32,546
‐ 2,526 ‐ ‐ 39,456
‐ ‐ ‐ ‐ 1,200,000
‐ ‐ ‐ ‐ 993,338
1,221 35,194 43,592 ‐ 3,020,034
1,636,412 1,034 ‐ ‐ 1,637,446
1,636,412 1,034 ‐ ‐ 1,637,446
‐ ‐ ‐ ‐ 37,709
‐ ‐ 1,096,255 ‐ 2,545,505
1,739,065 1,799,789 ‐ 207,415 6,590,061
‐ ‐ ‐ ‐ (1,676,760)
1,739,065 1,799,789 1,096,255 207,415 7,496,515
3,376,698$ 1,836,017$ 1,139,847$ 207,415$ 12,153,995$
87
City of Brookings
Year Ended December 31, 2016
Combining Statement of Revenues, Expenditures and Changes in Fund Balances ‐ Nonmajor Special Revenue Funds
25% Sales 75% Sales Enhanced Swiftel Library
& Use Tax & Use Tax 911 Center Fines
REVENUES
Taxes:
Storm drainage ‐$ ‐$ ‐$ ‐$ ‐$
General sales and use 1,631,337 4,964,090 ‐ ‐ ‐
Other ‐ ‐ 357,367 ‐ ‐
Intergovernmental:
County other ‐ ‐ 125,000 ‐ ‐
Charges for goods and services:
Culture and recreation ‐ ‐ ‐ 2,058,687 ‐
Fines and forfeits:
Fines ‐ ‐ ‐ ‐ 24,289
Miscellaneous revenue:
Interest income 7,159 4,106 2,590 ‐ 51
Special assessments ‐ ‐ ‐ ‐ ‐
Other 32,480 ‐ ‐ ‐ ‐
Total revenues 1,670,976 4,968,196 484,957 2,058,687 24,340
EXPENDITURES
Current:
General government ‐ ‐ ‐ ‐ ‐
Public safety ‐ ‐ 657,428 ‐ ‐
Public works ‐ ‐ ‐ ‐ ‐
Culture and recreation ‐ ‐ ‐ 2,457,993 31,807
Conservation and development 7,588 284,764 ‐ ‐ ‐
Debt service:
Principal ‐ 1,834,037 ‐ ‐ ‐
Interest and other charges ‐ 560,312 ‐ ‐ ‐
Capital outlay ‐ 73,896 ‐ 1,506,908 ‐
Total expenditures 7,588 2,753,009 657,428 3,964,901 31,807
Excess (deficiency) of revenues
over (under) expenditures 1,663,388 2,215,187 (172,471) (1,906,214) (7,467)
OTHER FINANCING SOURCES (USES)
Transfers in ‐ 1,422,594 251,800 802,744 ‐
Transfers out (1,365,968) (2,695,528) ‐ ‐ ‐
Debt proceeds ‐ ‐ ‐ ‐ ‐
Total other financing sources (uses)(1,365,968) (1,272,934) 251,800 802,744 ‐
Net change in fund balances 297,420 942,253 79,329 (1,103,470) (7,467)
Fund balances (deficit) ‐ beginning 1,546,372 891,921 112,461 (135,766) 30,938
Fund balances (deficit) ‐ ending 1,843,792$ 1,834,174$ 191,790$ (1,239,236)$ 23,471$
88
City of Brookings
Year Ended December 31, 2016
Combining Statement of Revenues, Expenditures and Changes in Fund Balances ‐ Nonmajor Special Revenue Funds (continued)
Special Storm Bed and BID
Assessment Drainage Booze Tax Fee Total
‐$ 859,563$ ‐$ ‐$ 859,563$
‐ ‐ 935,022 ‐ 7,530,449
‐ ‐ ‐ ‐ 357,367
‐ ‐ ‐ ‐ 125,000
‐ ‐ ‐ ‐ 2,058,687
‐ ‐ ‐ ‐ 24,289
1,900 9,114 1,598 306 26,824
134,358 ‐ ‐ ‐ 134,358
‐ ‐ 10,068 262,932 305,480
136,258 868,677 946,688 263,238 11,422,017
‐ ‐ ‐ 5,128 5,128
‐ ‐ ‐ ‐ 657,428
‐ 222,558 ‐ ‐ 222,558
‐ ‐ ‐ ‐ 2,489,800
‐ ‐ 399,220 210,000 901,572
‐ 124,046 ‐ ‐ 1,958,083
‐ 97,701 ‐ ‐ 658,013
76,305 299,461 ‐ ‐ 1,956,570
76,305 743,766 399,220 215,128 8,849,152
59,953 124,911 547,468 48,110 2,572,865
1,052,618 ‐ ‐ ‐ 3,529,756
(600,163) ‐ (375,000) ‐ (5,036,659)
‐ 32,515 ‐ ‐ 32,515
452,455 32,515 (375,000) ‐ (1,474,388)
512,408 157,426 172,468 48,110 1,098,477
1,226,657 1,642,363 923,787 159,305 6,398,038
1,739,065$ 1,799,789$ 1,096,255$ 207,415$ 7,496,515$
89
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ 25% Sales & Use Tax Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
General sales and use taxes 1,545,000$ 1,545,000$ 1,631,337$ 86,337$
Miscellaneous revenue:
Interest income 4,700 4,700 7,159 2,459
Other ‐ ‐ 32,480 32,480
Total revenues 1,549,700 1,549,700 1,670,976 121,276
EXPENDITURES
Conservation and development
Economic development 25,000 25,000 7,588 17,412
Total expenditures 25,000 25,000 7,588 17,412
Excess of revenues
over expenditures 1,524,700 1,524,700 1,663,388 138,688
OTHER FINANCING USES
Transfers out (1,258,729) (1,471,847) (1,365,968) 105,879
Total other financing uses (1,258,729) (1,471,847) (1,365,968) 105,879
Net change in fund balances 290,971 52,853 297,420 244,567
Fund balances ‐ beginning 1,546,372 1,546,372 1,546,372 ‐
Fund balances ‐ ending 1,837,343$ 1,599,225$ 1,843,792$ 244,567$
90
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ 75% Sales & Use Tax Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
General sales and use taxes 4,679,290$ 4,679,290$ 4,964,090$ 284,800$
Grant revenue ‐ 675,863 ‐ (675,863)
Miscellaneous revenue:
Interest income 40,000 40,000 4,106 (35,894)
Total revenues 4,719,290 5,395,153 4,968,196 (426,957)
EXPENDITURES
Public works
Highways and streets ‐ 144,917 73,896 71,021
Conservation and development
Economic development 499,500 499,500 284,764 214,736
Debt Service
Principal 1,836,981 1,836,981 1,834,037 2,944
Interest 562,073 562,073 560,312 1,761
Total expenditures 2,898,554 3,043,471 2,753,009 290,462
Excess of revenues
over expenditures 1,820,736 2,351,682 2,215,187 (136,495)
OTHER FINANCING SOURCES (USES)
Transfers in 300,000 1,532,789 1,422,594 (110,195)
Transfers out (2,318,844) (2,803,669) (2,695,528) 108,141
Total other financing sources (uses)(2,018,844) (1,270,880) (1,272,934) (2,054)
Net change in fund balances (198,108) 1,080,802 942,253 (138,549)
Fund balances ‐ beginning 891,921 891,921 891,921 ‐
Fund balances ‐ ending 693,813$ 1,972,723$ 1,834,174$ (138,549)$
91
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ Enhanced 911 Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
Other taxes 362,000$ 362,000$ 357,367$ (4,633)$
Intergovernmental revenue:
County shared revenues 125,000 125,000 125,000 ‐
Miscellaneous revenue:
Interest income 500 500 2,590 2,090
Total revenues 487,500 487,500 484,957 (2,543)
EXPENDITURES
Public safety:
Other protection 699,299 710,380 657,428 52,952
Total expenditures 699,299 710,380 657,428 52,952
Deficiency of revenues
under expenditures (211,799) (222,880) (172,471) 50,409
OTHER FINANCING SOURCES
Transfers in 251,800 251,800 251,800 ‐
Total other financing sources 251,800 251,800 251,800 ‐
Net change in fund balances 40,001 28,920 79,329 50,409
Fund balances ‐ beginning 112,461 112,461 112,461 ‐
Fund balances ‐ ending 152,462$ 141,381$ 191,790$ 50,409$
92
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ Swiftel Center Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Charges for goods and services:
Culture and recreation 1,996,155$ 1,996,155$ 2,058,687$ 62,532$
Total revenues 1,996,155 1,996,155 2,058,687 62,532
EXPENDITURES
Culture and recreation:
Auditoriums 2,671,155 3,898,899 3,964,901 (66,002)
Total expenditures 2,671,155 3,898,899 3,964,901 (66,002)
Deficiency of revenues
under expenditures (675,000) (1,902,744) (1,906,214) (3,470)
OTHER FINANCING SOURCES
Transfers in 675,000 802,744 802,744 ‐
Total other financing sources 675,000 802,744 802,744 ‐
Net change in fund balances ‐ (1,100,000) (1,103,470) (3,470)
Fund deficits ‐ beginning (135,766) (135,766) (135,766) ‐
Fund deficits ‐ ending (135,766)$ (1,235,766)$ (1,239,236)$ (3,470)$
93
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ Library Fines Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Fines and forfeits 25,000$ 25,000$ 24,289$ (711)$
Miscellaneous revenue:
Interest income ‐ ‐ 51 51
Total revenues 25,000 25,000 24,340 (660)
EXPENDITURES
Culture and recreation:
Libraries 30,000 30,000 31,807 (1,807)
Total expenditures 30,000 30,000 31,807 (1,807)
Deficiency of revenues
under expenditures (5,000) (5,000) (7,467) (2,467)
Net change in fund balances (5,000) (5,000) (7,467) (2,467)
Fund balances ‐ beginning 30,938 30,938 30,938 ‐
Fund balances ‐ ending 25,938$ 25,938$ 23,471$ (2,467)$
94
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ Special Assessment Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Miscellaneous revenue:
Interest income 1,300$ 1,300$ 1,900$ 600$
Special assessments 202,196 291,596 134,358 (157,238)
Total revenues 203,496 292,896 136,258 (156,638)
EXPENDITURES
Public works:
Highways and streets 1,610,000 1,612,500 76,305 1,536,195
Total expenditures 1,610,000 1,612,500 76,305 1,536,195
Excess (deficiency) of revenues
over (under) expenditures (1,406,504) (1,319,604) 59,953 1,379,557
OTHER FINANCING SOURCES (USES)
Transfers in 900,000 1,052,618 1,052,618 ‐
Transfers out ‐ (600,163) (600,163) ‐
Total other financing sources 900,000 452,455 452,455 ‐
Net change in fund balances (506,504) (867,149) 512,408 1,379,557
Fund balances ‐ beginning 1,226,657 1,226,657 1,226,657 ‐
Fund balances ‐ ending 720,153$ 359,508$ 1,739,065$ 1,379,557$
95
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ Storm Drainage Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis) (Negative)
REVENUES
Taxes:
Storm drainage tax 854,940$ 838,350$ 857,547$ 19,197$
Penalties and interest on delinquent taxes 750 150 2,016 1,866
Miscellaneous revenue:
Interest income 2,850 4,600 9,114 4,514
Total revenues 858,540 843,100 868,677 25,577
EXPENDITURES
Public works:
Highways and streets 1,020,852 922,276 522,019 400,257
Debt Service
Principal 115,820 124,820 124,046 774
Interest 79,280 98,280 97,701 579
Total expenditures 1,215,952 1,145,376 743,766 401,610
Excess (deficiency) of revenues
over (under) expenditures (357,412) (302,276) 124,911 427,187
OTHER FINANCING SOURCES
Proceeds from long term debt ‐ 32,515 32,515 ‐
Total other financing sources ‐ 32,515 32,515 ‐
Net change in fund balances (357,412) (269,761) 157,426 427,187
Fund balances ‐ beginning 1,642,363 1,642,363 1,642,363 ‐
Fund balances ‐ ending 1,284,951$ 1,372,602$ 1,799,789$ 427,187$
96
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ Bed and Booze Tax Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
General sales and use taxes 825,000$ 825,000$ 935,022$ 110,022$
Miscellaneous revenue:
Miscellaneous ‐ ‐ 10,068
Interest income 1,500 1,500 1,598 98
Total revenues 826,500 826,500 946,688 110,120
EXPENDITURES
Conservation and development
Economic development 413,602 427,602 399,220 28,382
Total expenditures 413,602 427,602 399,220 28,382
Excess of revenues
over expenditures 412,898 398,898 547,468 148,570
OTHER FINANCING USES
Transfers out (375,000) (375,000) (375,000) ‐
Total other financing uses (375,000) (375,000) (375,000) ‐
Net change in fund balances 37,898 23,898 172,468 148,570
Fund balances ‐ beginning 923,787 923,787 923,787 ‐
Fund balances ‐ ending 961,685$ 947,685$ 1,096,255$ 148,570$
97
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ BID Fee Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Miscellaneous revenue:
Interest income 350$ 350$ 306$ (44)$
Occupancy fee 400,000 400,000 262,932 (137,068)
Total revenues 400,350 400,350 263,238 (137,112)
EXPENDITURES
General government
Financial administration 4,400 4,400 5,128 (728)
Conservation and development
Economic development 200,000 210,000 210,000 ‐
Total expenditures 204,400 214,400 215,128 (728)
Excess of revenues
over expenditures 195,950 185,950 48,110 (137,840)
Net change in fund balances 195,950 185,950 48,110 (137,840)
Fund balances ‐ beginning 159,305 159,305 159,305 ‐
Fund balances ‐ ending 355,255$ 345,255$ 207,415$ (137,840)$
98
City of Brookings
December 31, 2016
Combining Statements – Nonmajor Debt Service Funds
TIF‐1 Innovation Campus Fund – To account for the revenues and expenditures of the Tax Increment District (TID) # 1. This TID
was created to capture the incremental tax revenue generated by development of the Innovation Campus area and to pay for
the debt incurred on the infrastructure improvements.
TIF‐3 Valley View Fund ‐ To account for the revenues and expenditures of the Tax Increment District (TID) # 3. This TID was
created to capture the incremental tax revenue generated by development of the Valley View addition and to pay for the debt
incurred by the developer on the infrastructure improvements. This debt is developer guaranteed.
TIF‐4 Sieler Fund ‐ To account for the revenues and expenditures of the Tax Increment District (TID) # 4. This TID was created
to capture the incremental tax revenue generated by development of the Sieler addition and to pay for the debt incurred by
the developer on the infrastructure improvements. This debt is developer guaranteed.
TIF‐5 32nd Ave Fund ‐ To account for the revenue and expenditures of the Tax Increment District (TID) #5. This TID was
created to capture the incremental tax revenue generated by development of the area along 32nd Ave and to pay for the debt
incurred by the City on the infrastructure improvements.
TIF‐6 Digester Fund – To account for the revenues and expenditures of the Tax Increment District (TID) #6. This TID was
created to capture the incremental tax revenue generated by development of the Bel Cheese plant area to pay for the debt
incurred by the City on the digester.
TIF‐7 S. Main Ave Fund – To account for the revenues and expenditures of the Tax Increment District (TID) #7. This TID was
created to capture the incremental tax revenue generated by development around the new elementary school area to pay for
the debt incurred by the City on the infrastructure improvements.
99
City of Brookings
December 31, 2016
Combining Balance Sheet ‐ Nonmajor Debt Service Funds
TIF‐1 TIF‐3
Innovation Valley TIF‐4 TIF‐5 TIF‐6 TIF‐7
Campus View Sieler 32nd Ave Digester S Main Ave Total
ASSETS
Restricted cash and cash equivalents 44,677$ 1,151$ 1,418$ 45,616$ 286,735$ ‐$ 379,597$
Due from other governments 3,208 ‐ ‐ ‐ ‐ ‐ 3,208
Total assets 47,885$ 1,151$ 1,418$ 45,616$ 286,735$ ‐$ 382,805$
LIABILITIES
Advance from other funds 930,354$ ‐$ ‐$ ‐$ ‐$ ‐$ 930,354$
Total liabilities 930,354 ‐ ‐ ‐ ‐ ‐ 930,354
FUND BALANCES (DEFICITS)
Restricted ‐ 1,151 1,418 45,616 286,735 ‐ 334,920
Unassigned (882,469) ‐ ‐ ‐ ‐ ‐ (882,469)
Total fund balances (deficit)(882,469) 1,151 1,418 45,616 286,735 ‐ (547,549)
Total liabilities and fund balances 47,885$ 1,151$ 1,418$ 45,616$ 286,735$ ‐ $ 382,805$
100
City of Brookings
Year Ended December 31, 2016
Combining Statement of Revenues, Expenditures and Changes in Fund Balances ‐ Nonmajor Debt Service Funds
TIF‐1 TIF‐3
Innovation Valley TIF‐4 TIF‐5 TIF‐6 TIF‐7
Campus View Sieler 32nd Ave Digester S Main Ave Total
REVENUES
Taxes:
Property 355,442$ 207,570$ 82,483$ 13,438$ 182,509$ 89,805$ 931,247$
Total revenues 355,442 207,570 82,483 13,438 182,509 89,805 931,247
EXPENDITURES
Debt service:
Principal 28,008 175,988 70,320 ‐ ‐ ‐ 274,316
Interest and other charges 52,724 31,863 10,745 ‐ ‐ ‐ 95,332
Total expenditures 80,732 207,851 81,065 ‐ ‐ ‐ 369,648
Excess (deficiency) of revenues
over expenditures 274,710 (281) 1,418 13,438 182,509 89,805 561,599
OTHER FINANCING USES
Transfers out ‐ ‐ ‐ ‐ (100,000) (89,805) (189,805)
Total other financing uses ‐ ‐ ‐ ‐ (100,000) (89,805) (189,805)
Net change in fund balances 274,710 (281) 1,418 13,438 82,509 ‐ 371,794
Fund balances (deficit) ‐ beginning (1,157,179) 1,432 ‐ 32,178 204,226 ‐ (919,343)
Fund balances (deficit) ‐ ending (882,469)$ 1,151$ 1,418$ 45,616$ 286,735$ ‐ $ (547,549)$
101
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ TIF 1 Innovation Campus Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
General property taxes 307,700$ 307,700$ 355,442$ 47,742$
Total revenues 307,700 307,700 355,442 47,742
EXPENDITURES
Debt service
Principal 237,700 237,700 28,008 209,692
Interest and other charges 70,000 70,000 52,724 17,276
Total expenditures 307,700 307,700 80,732 226,968
Net change in fund balances ‐ ‐ 274,710 274,710
Fund deficit ‐ beginning (1,157,179) (1,157,179) (1,157,179) ‐
Fund deficit ‐ ending (1,157,179)$ (1,157,179)$ (882,469)$ 274,710$
102
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ TIF 3 Valley View Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
General property taxes 199,647$ 199,647$ 207,570$ 7,923$
Total revenues 199,647 199,647 207,570 7,923
EXPENDITURES
Debt service
Principal 159,647 159,647 175,988 (16,341)
Interest and other charges 40,000 40,000 31,863 8,137
Total expenditures 199,647 199,647 207,851 (8,204)
Net change in fund balances ‐ ‐ (281) (281)
Fund balances ‐ beginning 1,432 1,432 1,432 ‐
Fund balances ‐ ending 1,432$ 1,432$ 1,151$ (281)$
103
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ TIF 4 Sieler Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
General property taxes 82,200$ 82,200$ 82,483$ 283$
Total revenues 82,200 82,200 82,483 283
EXPENDITURES
Debt service
Principal 58,200 58,200 70,320 (12,120)
Interest and other charges 24,000 24,000 10,745 13,255
Total expenditures 82,200 82,200 81,065 1,135
Net change in fund balances ‐ ‐ 1,418 1,418
Fund balances ‐ beginning ‐ ‐ ‐ ‐
Fund balances ‐ ending ‐ $ ‐ $ 1,418$ 1,418$
104
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ TIF 5 32nd Ave Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
General property taxes 15,000$ 15,000$ 13,438$ (1,562)$
Total revenues 15,000 15,000 13,438 (1,562)
EXPENDITURES
Debt service
Principal 5,000 5,000 ‐ 5,000
Interest and other charges 10,000 10,000 ‐ 10,000
Total expenditures 15,000 15,000 ‐ 10,000
Net change in fund balances ‐ ‐ 13,438 13,438
Fund balances ‐ beginning 32,178 32,178 32,178 ‐
Fund balances ‐ ending 32,178$ 32,178$ 45,616$ 13,438$
105
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ TIF 6 Digester Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
General property taxes 100,000$ 100,000$ 182,509$ 82,509$
Total revenues 100,000 100,000 182,509 82,509
OTHER FINANCING SOURCES (USES)
Transfers out (100,000) (100,000) (100,000) ‐
Total other financing uses (100,000) (100,000) (100,000) ‐
Net change in fund balances ‐ ‐ 82,509 82,509
Fund balances ‐ beginning 204,226 204,226 204,226 ‐
Fund balances ‐ ending 204,226$ 204,226$ 286,735$ 82,509$
106
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ TIF 7 South Main Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Taxes:
General property taxes 200,000$ 200,000$ 89,805$ (110,195)$
Total revenues 200,000 200,000 89,805 (110,195)
OTHER FINANCING SOURCES (USES)
Transfers out (200,000) (200,000) (89,805) 110,195
Total other financing uses (200,000) (200,000) (89,805) 110,195
Net change in fund balances ‐ ‐ ‐ ‐
Fund balances ‐ beginning ‐ ‐ ‐ ‐
Fund balances ‐ ending ‐ $ ‐ $ ‐ $ ‐ $
107
City of Brookings
December 31, 2016
Combining Statements – Nonmajor Capital Project Funds
Fire Substation Fund – to account for the resources received and expenditures to construct the fire substation to be located on
S. Main St. adjacent to the new elementary school.
Dakota Nature Park Fund ‐ to account for the resources received and expenditures to construct the nature park facility. The
park includes trails, ponds for fishing and recreation, and a Nature Center. Resources are derived from private donations and
grants.
Gateway Project Fund ‐ to account for the resources received and expenditures to purchase and put in place stone signage
throughout the City identifying various parks and entrances to the City. Resources are derived mainly from private donations.
TIF‐6 Digester Fund – to account for the resources and expenditures to construct a digester to treat the waste water generated
from the Bel Brands Cheese Plant. Resources are derived from grants and debt financing.
TIF‐7 South Main Fund ‐ to account for the resources and expenditures to design and construct the streets and infrastructure
surrounding the new grade school.
Street Maintenance Shop Fund ‐ to account for the resources and expenditures to design and construct the new street
department shop.
108
City of Brookings
December 31, 2016
Combining Balance Sheet ‐ Nonmajor Capital Project Funds
Dakota
Fire Nature Gateway TIF 6 TIF 7 Street
Substation Park Project Digester S Main Shop Total
ASSETS
Cash and cash equivalents 18,385$ 41,396$ 531,747$ 56,333$ ‐ $ 81,183$ 729,044$
Total assets 18,385$ 41,396$ 531,747$ 56,333$ ‐$ 81,183$ 729,044$
LIABILITIES
Accounts payable 4,290$ 511$ ‐$ 19,025$ ‐$ 4,734$ 28,560$
Retainage payable ‐ ‐ ‐ ‐ ‐ 36,000 36,000
Total liabilities 4,290 511 ‐ 19,025 ‐ 40,734 64,560
FUND BALANCES
Assigned 14,095 40,885 531,747 37,308 ‐ 40,449 664,484
Total fund balances 14,095 40,885 531,747 37,308 ‐ 40,449 664,484
Total liabilities and fund balances 18,385$ 41,396$ 531,747$ 56,333$ ‐ $ 81,183$ 729,044$
109
City of Brookings
Year Ended December 31, 2016
Combining Statement of Revenues, Expenditures and Changes in Fund Balances ‐ Nonmajor Capital Project Funds
Dakota
Fire Nature Gateway TIF6 TIF 7 Street
Substation Park Project Digester S Main Shop Total
REVENUES
Miscellaneous revenue:
Interest income 18$ 294$ 487$ ‐$ ‐$ 2,215$ 3,014$
Contributions and donations from
private sources ‐ 100 ‐ ‐ ‐ ‐ 100
Other ‐ ‐ ‐ ‐ 8,165 ‐ 8,165
Total revenues 18 394 487 ‐ 8,165 2,215 11,279
EXPENDITURES
Current:
Public works ‐ ‐ ‐ 1,064,225 ‐ ‐ 1,064,225
Capital outlay 40,923 52,743 7,600 ‐ ‐ 2,681,797 2,783,063
Total expenditures 40,923 52,743 7,600 1,064,225 ‐ 2,681,797 3,847,288
Excess (deficiency) of revenues
over (under) expenditures (40,905) (52,349) (7,113) (1,064,225) 8,165 (2,679,582) (3,836,009)
OTHER FINANCING SOURCES
Transfers in 55,000 ‐ 275,000 1,095,230 44,595 ‐ 1,469,825
Transfers out ‐ (124,500) ‐ ‐ ‐ ‐ (124,500)
Total other financing sources 55,000 (124,500) 275,000 1,095,230 44,595 ‐ 1,345,325
Net change in fund balances 14,095 (176,849) 267,887 31,005 52,760 (2,679,582) (2,490,684)
Fund balances (deficit)‐ beginning ‐ 217,734 263,860 6,303 (52,760) 2,720,031 3,155,168
Fund balances ‐ ending 14,095$ 40,885$ 531,747$ 37,308$ ‐ $ 40,449$ 664,484$
110
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ Fire Substation Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Miscellaneous revenue:
Interest income ‐$ ‐$ 18$ 18$
Total revenues ‐ ‐ 18 18
EXPENDITURES
Public Safety
Fire 55,000 55,000 40,923 14,077
Total expenditures 55,000 55,000 40,923 14,077
Deficiency of revenues
under expenditures (55,000) (55,000) (40,905) 14,095
OTHER FINANCING SOURCES
Transfers in 55,000 55,000 55,000 ‐
Total other financing sources 55,000 55,000 55,000 ‐
Net change in fund balances ‐ ‐ 14,095 14,095
Fund balances ‐ beginning ‐ ‐ ‐ ‐
Fund balances ‐ ending ‐ $ ‐ $ 14,095$ 14,095$
111
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ Dakota Nature Park Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Miscellaneous revenue:
Interest income ‐$ ‐$ 294$ 294$
Contributions and donations from private sources ‐ 11,000 100 (10,900)
Total revenues ‐ 11,000 394 (10,606)
EXPENDITURES
Culture and recreation:
Parks 57,000 90,863 52,743 38,120
Total expenditures 57,000 90,863 52,743 38,120
Deficiency of revenues
under expenditures (57,000) (79,863) (52,349) 27,514
OTHER FINANCING USES
Transfers out ‐ (124,500) (124,500) ‐
Total other financing uses ‐ (124,500) (124,500) ‐
Net change in fund balances (57,000) (204,363) (176,849) 27,514
Fund balances ‐ beginning 217,734 217,734 217,734 ‐
Fund balances ‐ ending 160,734$ 13,371$ 40,885$ 27,514$
112
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ Gateway Project Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
REVENUES
Miscellaneous revenue:
Interest income ‐$ ‐$ 487$ 487$
Total revenues ‐ ‐ 487 487
EXPENDITURES
Culture and recreation:
Parks 525,000 525,000 7,600 517,400
Total expenditures 525,000 525,000 7,600 517,400
Deficiency of revenues
over expenditures (525,000) (525,000) (7,113) 517,887
OTHER FINANCING SOURCES
Transfers in 275,000 275,000 275,000 ‐
Total other financing sources 275,000 275,000 275,000 ‐
Net change in fund balances (250,000) (250,000) 267,887 517,887
Fund balances ‐ beginning 263,860 263,860 263,860 ‐
Fund balances ‐ ending 13,860$ 13,860$ 531,747$ 517,887$
113
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ TIF 6 Digester Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis)(Negative)
EXPENDITURES
Public works
Public works ‐$ 1,095,230$ 1,064,225$ 31,005$
Total expenditures ‐ 1,095,230 1,064,225 31,005
Deficiency of revenues
under expenditures ‐ (1,095,230) (1,064,225) 31,005
OTHER FINANCING SOURCES
Transfers in ‐ 1,095,230 1,095,230 ‐
Total other financing sources ‐ 1,095,230 1,095,230 ‐
Net change in fund balances ‐ ‐ 31,005 31,005
Fund balances ‐ beginning 6,303 6,303 6,303 ‐
Fund balances ‐ ending 6,303$ 6,303$ 37,308$ 31,005$
114
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ TIF 7 S Main Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis) (Negative)
REVENUES
Miscellaneous revenue:
Other ‐$ ‐$ 8,165$ 8,165$
Total revenues ‐ ‐ 8,165 8,165
OTHER FINANCING SOURCES
Transfers in ‐ 44,595 44,595 ‐
Total other financing sources ‐ 44,595 44,595 ‐
Net change in fund balance ‐ 44,595 52,760 8,165
Fund balances (deficit) ‐ beginning (52,760) (52,760) (52,760) ‐
Fund balances (deficit) ‐ ending (52,760)$ (8,165)$ ‐$ 8,165$
115
City of Brookings
Year Ended December 31, 2016
Budgetary Comparison ‐ Street Maintenance Shop Fund
Variance With
Budgeted Amounts Actual Final Budget
(Modified Accrual Positive
Original Final Basis) (Negative)
REVENUES
Miscellaneous revenue:
Interest income ‐$ ‐$ 2,215$ 2,215$
Total revenues ‐ ‐ 2,215 2,215
EXPENDITURES
Public Works
Highways and Streets 2,443,994 2,716,870 2,681,797 35,073
Total expenditures 2,443,994 2,716,870 2,681,797 35,073
Deficiency of revenues
under expenditures (2,443,994) (2,716,870) (2,679,582) 37,288
Net change in fund balance (2,443,994) (2,716,870) (2,679,582) 37,288
Fund balances ‐ beginning 2,720,031 2,720,031 2,720,031 ‐
Fund balances ‐ ending 276,037$ 3,161$ 40,449$ 37,288$
116
City of Brookings
December 31, 2016
Combining Statements – Nonmajor Enterprise Funds
Liquor Fund – to account for revenues and expenses of the City owned liquor store.
Water Fund – to account for water services provided to the residents of the City of Brookings. All activities necessary to
provide such service are accounted for in this fund.
Airport Fund – to account for air transportation services to the residents of the City. All activities necessary to provide such
service are accounted for in this fund, including, but not limited to, administration, operations, and maintenance.
Golf Fund – to account for revenues and expenses of the City‐owned municipal golf course.
Solid Waste Fund – to account for solid waste services provided to the residents of the City. All activities necessary to provide
such services are accounted for in this fund, including, but not limited to administration, operations, maintenance, billing, and
collection.
Research & Technology Center Fund – to account for revenues and expenses of a City‐owned facility designed to house startup
companies.
117
City of Brookings
December 31, 2016
Combining Statement of Net Position ‐ Nonmajor Enterprise Funds
Liquor Water Airport
ASSETS
Current assets:
Cash and cash equivalents 2,185,372$ 2,229,133$ 78,147$
Investments‐CDs ‐ 8,000,000 ‐
Investments 45,323 ‐ 1,617
Receivables, (net of allowances for
uncollectibles, if any):
Accounts 1,380 446,768 110
Unbilled accounts ‐ 223,496 ‐
Interest 18 3,523 ‐
Due from other funds ‐ 24,778 ‐
Due from other governments ‐ ‐ 1,067,771
Inventories:
Supplies ‐ 223,102 ‐
Stores 592,563 ‐ ‐
Prepaid expenses ‐ 21,546 ‐
Total current assets 2,824,656 11,172,346 1,147,645
Noncurrent assets:
Restricted cash and cash equivalents ‐ ‐ ‐
Investments‐CDs ‐ 2,500,000 ‐
Advances to other funds 164,430 ‐ ‐
Other assets ‐ 806 ‐
Capital assets:
Land ‐ 203,013 1,923,340
Buildings and improvements 281,077 15,761,798 26,188,570
Machinery and equipment 337,431 559,655 973,029
Construction in progress ‐ 168,619 67,715
Less accumulated depreciation (443,883) (6,934,002) (6,375,854)
Total noncurrent assets 339,055 12,259,889 22,776,800
Total assets 3,163,711 23,432,235 23,924,445
DEFERRED OUTFLOWS OF RESOURCES
Pension related deferred outflows 75,259 418,682 40,505
Total assets and deferred outflows of resources 3,238,970$ 23,850,917$ 23,964,950$
LIABILITIES
Current liabilities:
Accounts payable 97,870$ 86,020$ 9,364$
Due to other funds 1,963 13,162 141
Accrued interest payable ‐ 1,344 ‐
Accrued wages payable 9,105 2,075 2,021
Accrued taxes payable 35,269 169 ‐
Customer deposits 12,000 ‐ 730
Capital lease obligations ‐ 27,255 ‐
Compensated absences 1,887 20,065 1,354
Total current liabilities 158,094 150,090 13,610
Noncurrent liabilities:
Capital lease obligations ‐ 312,225 ‐
Compensated absences 7,549 ‐ 5,415
OPEB liability 17,385 50,867 6,653
Pension liability 37,181 183,295 17,929
Advances from other funds ‐ ‐ ‐
Accrued landfill closure and
postclosure costs ‐ ‐ ‐
Total noncurrent liabilities 62,115 546,387 29,997
Total liabilities 220,209 696,477 43,607
DEFERRED INFLOWS OF RESOURCES
Pension related deferred inflows 322 ‐ 200
Proceeds from sale of future revenues ‐ 4,776 ‐
Total liabilities and deferred inflows of resources 220,531 701,253 43,807
118
City of Brookings
December 31, 2016
Combining Statement of Net Position ‐ Nonmajor Enterprise Funds
Research &
Solid Technology
Golf Waste Center Total
‐ $ 3,793,089$ 184,125$ 8,469,866$
‐ ‐ ‐ 8,000,000
‐ 78,876 ‐ 125,816
1,287 434,949 74,120 958,614
‐ 61,838 ‐ 285,334
‐ 32 ‐ 3,573
‐ 1,119 ‐ 25,897
‐ 60,000 ‐ 1,127,771
‐ 38,742 ‐ 261,844
‐ ‐ ‐ 592,563
‐ ‐ ‐ 21,546
1,287 4,468,645 258,245 19,872,824
‐ 501 ‐ 501
‐ 2,156,932 ‐ 4,656,932
‐ 1,100,000 ‐ 1,264,430
‐ ‐ ‐ 806
50,000 496,364 ‐ 2,672,717
1,573,014 4,722,084 2,118,612 50,645,155
524,428 4,448,680 ‐ 6,843,223
‐ ‐ ‐ 236,334
(986,242) (5,477,399) (733,326) (20,950,706)
1,161,200 7,447,162 1,385,286 45,369,392
1,162,487 11,915,807 1,643,531 65,242,216
58,399 255,888 ‐ 848,733
1,220,886$ 12,171,695$ 1,643,531$ 66,090,949$
1,717$ 51,484$ 11,374$ 257,829$
8,780 559 59 24,664
‐ ‐ ‐ 1,344
2,474 23,821 ‐ 39,496
‐ 6,622 ‐ 42,060
‐ ‐ ‐ 12,730
‐ ‐ ‐ 27,255
6,392 19,439 ‐ 49,137
19,363 101,925 11,433 454,515
‐ ‐ 312,225
25,570 77,758 ‐ 116,292
11,302 50,837 137,044
24,983 115,512 ‐ 378,900
164,430 ‐ ‐ 164,430
‐ 559,223 ‐ 559,223
226,285 803,330 ‐ 1,668,114
245,648 905,255 11,433 2,122,629
300 1,236 ‐ 2,058
‐ ‐ ‐ 4,776
245,948 906,491 11,433 2,129,463
119
City of Brookings
December 31, 2016
Combining Statement of Net Position ‐ Nonmajor Enterprise Funds (continued)
Liquor Water Airport
NET POSITION
Net investment in capital assets 174,625 9,419,603 22,776,800
Restricted for:
SDRS pension purposes 37,756 235,387 22,376
Landfill closure and postclosure ‐ ‐ ‐
Unrestricted 2,806,058 13,494,674 1,121,967
Total net position 3,018,439$ 23,149,664$ 23,921,143$
120
City of Brookings
December 31, 2016
Combining Statement of Net Position ‐ Nonmajor Enterprise Funds (continued)
Research &
Solid Technology
Golf Waste Center Total
996,770 4,189,729 1,385,286 38,942,813
33,115 139,140 ‐ 467,774
‐ 676,502 ‐ 676,502
(54,947) 6,259,833 246,812 23,874,397
974,938$ 11,265,204$ 1,632,098$ 63,961,486$
121
City of Brookings
Year Ended December 31, 2016
Combining Statement of Revenues, Expenses, and Changes in Net Position ‐ Nonmajor Enterprise Funds
Liquor Water Airport
OPERATING REVENUES
Charges for goods and services 4,340,680$ 4,950,413$ 33,153$
Miscellaneous ‐ 200,688 ‐
Total operating revenues 4,340,680 5,151,101 33,153
OPERATING EXPENSES
Personal services 369,401 1,440,792 138,775
Other current expenses 257,630 1,140,894 175,851
Cost of goods sold 3,191,246 ‐ ‐
Amortization ‐ 3,718 ‐
Depreciation 42,037 351,575 938,217
Total operating expenses 3,860,314 2,936,979 1,252,843
Operating income (loss)480,366 2,214,122 (1,219,690)
NONOPERATING REVENUES (EXPENSES)
Interest income 4,056 22,750 23
Miscellaneous income ‐ 82,051 ‐
Loss on disposition of capital assets ‐ (509) ‐
Interest expense and fiscal charges ‐ (18,470) ‐
Total nonoperating revenues (expenses)4,056 85,822 23
Income (loss) before capital contributions
and transfers 484,422 2,299,944 (1,219,667)
Capital contributions ‐ 547,798 64,329
Transfers in ‐ ‐ 321,494
Transfers out (352,250) ‐ ‐
Change in net position 132,172 2,847,742 (833,844)
Net position ‐ beginning 2,886,267 20,301,922 24,754,987
Net position ‐ ending 3,018,439$ 23,149,664$ 23,921,143$
122
City of Brookings
Year Ended December 31, 2016
Combining Statement of Revenues, Expenses, and Changes in Net Position ‐ Nonmajor Enterprise Funds
Research &
Solid Technology
Golf Waste Center Total
380,066$ 3,771,061$ 189,248$ 13,664,621$
‐ ‐ ‐ 200,688
380,066 3,771,061 189,248 13,865,309
253,144 939,042 ‐ 3,141,154
237,321 923,953 76,347 2,811,996
‐ ‐ ‐ 3,191,246
‐ ‐ ‐ 3,718
86,363 583,850 53,007 2,055,049
576,828 2,446,845 129,354 11,203,163
(196,762) 1,324,216 59,894 2,662,146
34 13,824 387 41,074
12,902 ‐ ‐ 94,953
(33,652) ‐ ‐ (34,161)
‐ ‐ ‐ (18,470)
(20,716) 13,824 387 83,396
(217,478) 1,338,040 60,281 2,745,542
‐ ‐ 612,127
105,645 ‐ ‐ 427,139
‐ (575,000) (105,000) (1,032,250)
(111,833) 763,040 (44,719) 2,752,558
1,086,771 10,502,164 1,676,817 61,208,928
974,938$ 11,265,204$ 1,632,098$ 63,961,486$
123
City of Brookings
Year Ended December 31, 2016
Combining Statement of Cash Flows ‐ Nonmajor Enterprise Funds
Liquor Water Airport
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers 4,343,598$ 5,050,628$ 81,238$
Internal activity‐payments from other funds ‐ 168,271 ‐
Payments to suppliers (3,338,389) (1,136,410) (204,252)
Payments to employees (354,540) (1,368,918) (129,207)
Internal activity‐payments to other funds ‐ ‐ ‐
Net cash provided by (used in) operating
activities 650,669 2,713,571 (252,221)
CASH FLOWS FROM NONCAPITAL FINANCING
ACTIVITIES
Transfers in ‐ ‐ 321,494
Transfers out (352,250) ‐ ‐
Interfund payments ‐ ‐ (1,400,464)
Net cash provided by (used in) noncapital
financing activities (352,250) ‐ (1,078,970)
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (8,347) (683,919) (167,568)
Proceeds from sale of capital assets ‐ 118 ‐
Proceeds from restricted cash ‐ 1 ‐
Capital grants ‐ ‐ 1,578,501
Principal payments on debt (167,746) ‐
Interest payments on debt ‐ (19,175) ‐
Principal payments on interfund advances/loans 17,644 ‐ ‐
Net cash provided by (used in) capital
and related financing activities 9,297 (870,721) 1,410,933
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of investments (45,323) (10,500,000) (1,617)
Interest income 4,037 19,226 22
Net cash provided by (used in) investing
activities (41,286) (10,480,774) (1,595)
Net increase (decrease) in cash
and cash equivalents 266,430 (8,637,924) 78,147
Balances ‐ beginning of the year 1,918,942 10,867,057 ‐
Balances ‐ end of the year 2,185,372 2,229,133 78,147
Less restricted cash and cash equivalents ‐ ‐ ‐
Cash and cash equivalents (current) per
statement of net position 2,185,372$ 2,229,133$ 78,147$
124
City of Brookings
Year Ended December 31, 2016
Combining Statement of Cash Flows ‐ Nonmajor Enterprise Funds
Research &
Solid Technology
Golf Waste Center Total
391,681$ 3,459,232$ 193,507$ 13,519,884$
‐ 250,429 ‐ 418,700
(246,708) (676,884) (70,685) (5,673,328)
(248,880) (890,398) ‐ (2,991,943)
‐ (241,605) ‐ (241,605)
(103,907) 1,900,774 122,822 5,031,708
105,645 ‐ ‐ 427,139
‐ (575,000) (105,000) (1,032,250)
‐ ‐ ‐ (1,400,464)
105,645 (575,000) (105,000) (2,005,575)
(20,255) (566,985) ‐ (1,447,074)
4,601 ‐ ‐ 4,719
‐ ‐ ‐ 1
‐ ‐ ‐ 1,578,501
‐ ‐ ‐ (167,746)
‐ ‐ ‐ (19,175)
(17,644) (1,100,000) ‐ (1,100,000)
(33,298) (1,666,985) ‐ (1,150,774)
‐ (230,941) ‐ (10,777,881)
34 13,791 387 37,497
34 (217,150) 387 (10,740,384)
(31,526) (558,361) 18,209 (8,865,025)
31,526 4,351,951 165,916 17,335,392
‐ 3,793,590 184,125 8,470,367
‐ (501) ‐ (501)
‐ $ 3,793,089$ 184,125$ 8,469,866$
125
City of Brookings
Year Ended December 31, 2016
Combining Statement of Cash Flows ‐ Nonmajor Enterprise Funds (continued)
Liquor Water Airport
Reconciliation of operating income (loss) to net
cash provided by (used in) operating activities:
Operating income (loss)480,366$ 2,214,122$ (1,219,690)$
Miscellaneous income ‐ 82,051 ‐
Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:
Depreciation 42,037 351,575 938,217
Amortization ‐ 3,718 ‐
Landfill closure and postclosure cost ‐ ‐ ‐
Change in operating assets and liabilities:
(Increase) decrease in:
Receivables 2,918 (62,482) 48,085
Inventories 73,463 10,291 ‐
Prepaid expenses ‐ 870 ‐
Deferred outflows related to pensions (29,381) (4,563) (14,168)
Net pension asset 40,083 233,033 23,012
Increase (decrease) in:
Deferred inflows related to pensions (35,475) (343,845) (20,350)
Deferred inflows related to other ‐ 216 ‐
Account and other payables 37,023 41,336 (28,401)
Accrued wages payable 1,438 (501) 197
Accrued leave payable 1,443 684 3,070
Accrued OPEB payable (427) 3,771 (122)
Net pension liability 37,181 183,295 17,929
Net cash provided by (used in)
operating activities 650,669$ 2,713,571$ (252,221)$
NONCASH INVESTING, CAPITAL AND
FINANCING ACTIVITIES
Capital asset additions from contributed capital ‐$ 547,798$ 89,383$
Accounts payable for capital assets ‐ 11,823 ‐$
126
City of Brookings
Year Ended December 31, 2016
Combining Statement of Cash Flows ‐ Nonmajor Enterprise Funds (continued)
Research &
Solid Technology
Golf Waste Center Total
(196,762)$ 1,324,216$ 59,894$ 2,662,146$
12,902 ‐ ‐ 94,953
86,363 583,850 53,007 2,055,049
‐ ‐ ‐ 3,718
‐ 21,330 ‐ 21,330
(1,287) (61,400) 4,259 (69,907)
‐ (15,508) ‐ 68,246
‐ ‐ ‐ 870
(19,743) (91,281) ‐ (159,136)
33,774 143,815 ‐ 473,717
(29,863) (127,204) ‐ (556,737)
‐ ‐ ‐ 216
(9,387) (358) 5,662 45,875
(567) 2,021 ‐ 2,588
(4,137) 6,573 ‐ 7,633
(183) (792) ‐ 2,247
24,983 115,512 ‐ 378,900
(103,907)$ 1,900,774$ 122,822$ 5,031,708$
‐$ ‐$ ‐$ 637,181$
‐ ‐ ‐ 11,823
127
City of Brookings
December 31, 2016
Combining Statements – Fiduciary Funds
Section 125 Agency Fund – to account for the employees’ withholdings and disbursements for Section 125 Flexible Spending
Accounts.
Rural Fire Agency Fund – to account for deposits and disbursements for the Brookings Rural Volunteer Fire Association.
I‐29 Corridor Agency Fund – to account for the deposits and disbursements for the I‐29 Corridor Committee. This fund was
closed in 2016 and funds returned to those who originally contributed.
128
City of Brookings
December 31, 2016
Combining Statement of Net Position ‐ Fiduciary Funds
Section 125 Rural Fire I‐29 Corridor
Agency Fund Agency Fund Agency Fund Total
ASSETS
Cash and cash equivalents 329$ 133,863$ ‐$ 134,192$
Accounts receivable 1,743 ‐ ‐ 1,743
Total Assets 2,072 133,863 ‐ 135,935
LIBILITIES
Amounts held for others 2,072 133,863 ‐ 135,935
Total Liabilities 2,072$ 133,863$ ‐$ 135,935$
129
City of Brookings
Year Ended December 31, 2016
Combining Statement of Changes in Assets and Liabilities ‐ Fiduciary Funds
Balance Balance
January 1,December 31,
2016 Additions Deductions 2016
Section 125 Agency Fund
Assets:
Cash and cash equivalents 5,247$ 51,810$ 56,728$ 329$
Accounts receivable ‐ 3,827 2,084 1,743
5,247$ 55,637$ 58,812$ 2,072$
Liabilities:
Due to flex claims 5,247$ 53,552$ 56,727$ 2,072$
Rural Fire Agency Fund
Assets:
Cash and cash equivalents 57,958$ 110,117$ 34,212$ 133,863$
Liabilities:
Due to Rural Fire Association 57,958$ 110,117$ 34,212$ 133,863$
I‐29 Corridor Agency Fund
Assets:
Cash and cash equivalents 38,714$ ‐$ 38,714$ ‐$
Liabilities:
Due to I‐29 Corridor Committee 38,714$ ‐$ 38,714$ ‐$
Total All Agency Funds
Assets:
Cash and cash equivalents 101,919$ 161,927$ 129,654$ 134,192$
Accounts receivable ‐$ 3,827$ 2,084$ 1,743$
Total assets 101,919 161,927 129,654 135,935
Liabilities:
Due to flex claims 5,247 53,552 56,727 2,072
Due to Rural Fire Association 57,958 110,117 34,212 133,863
Due to I‐29 Corridor Committee 38,714 ‐ 38,714 ‐
Total liabilities 101,919$ 163,669$ 129,653$ 135,935$
130
City of Brookings
December 31, 2016
Statistical Section
This part of the City of Brookings comprehensive annual financial report presents detailed information
as a context for understanding what the information in the financial statements, note disclosures, and
required supplemental information says about the City’s overall financial health.
Contents Page
Financial Trends 132
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 144
These schedules contain information to help the reader assess two of the
government’s significant local revenue sources: property and sales tax.
Debt Capacity 148
These schedules present information to help the reader assess the affordability
of the government’s current levels of outstanding debt and the government’s
ability to issue additional debt in the future.
Demographic and Economic Information 155
These schedules offer demographic and economic indicators to help the reader
understand the environment in which the government’s financial activities take
place.
Operating Information 157
These schedules contain service and infrastructure data to help the reader
understand how the information in the government’s financial report relates to
the services and activities the government provides and performs.
131
Table 1
2016 2015 2014
Net investment in capital assets 72,145,788$ 64,579,729$ 56,625,781$
Restricted 4,886,747 5,013,005 3,156,857
Unrestricted 20,064,256 22,424,600 20,309,859
Total Governmental Activities Net Position 97,096,791 92,017,334 80,092,497
Net investment in capital assets 136,023,245 114,205,616 104,777,360
Restricted 7,771,643 13,109,068 4,717,291
Unrestricted 94,982,598 98,824,153 89,517,138
Total Business‐type Activities Net Position 238,777,486 226,138,837 199,011,789
Net investment in capital assets 208,169,033 178,785,345 161,403,141
Restricted 12,658,390 18,122,073 7,874,148
Unrestricted 115,046,854 121,248,753 109,826,997
Total Primary Government Net Position 335,874,277$ 318,156,171$ 279,104,286$
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
Governmental Activities
Net Position by Component (accrual basis of accounting)
Business‐type Activities
Primary Government
Last Ten Fiscal Years
132
Table 1 (continued)
2013 2012 2011 2010 2009 2008 2007
62,699,489$ 58,460,116$ 52,072,530$ 45,842,974$ 45,371,397$ 41,597,591$ 35,609,628$
2,259,218 3,442,323 6,763,195 2,322,180 12,734,742 13,439,911 12,297,442
14,775,779 15,314,013 15,594,203 19,472,723 6,337,114 6,185,767 6,753,769
79,734,486 77,216,452 74,429,928 67,637,877 64,443,253 61,223,269 54,660,839
95,258,237 80,957,243 73,528,406 70,247,535 65,388,333 58,727,447 52,110,330
4,525,348 4,537,278 5,586,414 5,385,722 7,571,555 7,941,050 7,064,753
75,079,940 73,515,304 69,954,220 64,395,679 60,706,355 62,658,499 61,470,156
174,863,525 159,009,825 149,069,040 140,028,936 133,666,243 129,326,996 120,645,239
157,957,726 139,417,359 125,600,936 116,090,509 110,759,730 100,325,038 87,719,958
6,784,566 7,979,601 12,349,609 7,707,902 20,306,297 21,380,961 19,362,195
89,855,719 88,829,317 85,548,423 83,868,402 67,043,469 68,844,266 68,223,925
254,598,011$ 236,226,277$ 223,498,968$ 207,666,813$ 198,109,496$ 190,550,265$ 175,306,078$
Net Position by Component (accrual basis of accounting)
Last Ten Fiscal Years
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
133
2016 2015 2014
3,105,729$ 2,865,778$ 3,017,290$
Public Safety 5,565,159 5,054,020 5,036,493
Public Works 6,743,700 5,934,626 7,410,926
Health and Welfare 109,111 101,042 112,621
Culture and Recreation 7,506,553 7,400,596 7,168,741
901,572 1,209,287 1,939,064
826,085 734,534 808,496
Total Governmental Activities Expenses 24,757,909 23,299,883 25,493,631
Electric 24,525,853 22,650,657 21,175,715
Health System 57,019,809 54,370,009 52,211,048
Telephone 30,825,559 30,598,739 33,929,866
PCS ‐ ‐ ‐
Liquor 3,859,242 3,608,454 3,664,576
Water 2,952,599 2,964,843 2,641,459
Wastewater 3,973,778 3,704,292 3,124,572
Airport 1,252,509 839,807 383,714
Golf 609,864 561,156 552,028
Solid Waste 2,444,615 2,168,527 2,410,877
129,354 119,473 181,122
127,593,182 121,585,957 120,274,977
Total Primary Government Expenses 152,351,091 144,885,840 145,768,608
Program Revenues
Governmental Activities:
Charges for Services
General Government 108,943 106,379 103,908
Public Safety 101,069 99,666 97,099
Public Works 672,785 2,638,528 927,311
Health and Welfare 12,965 10,735 11,848
Culture and Recreation 2,552,726 2,419,523 2,186,594
Conservation and Development ‐ ‐ ‐
Operating Grants and Contributions 255,425 249,049 881,030
Capital Grants and Contributions 1,822,082 5,418,303 221,332
Total Governmental Activities Program Revenues 5,525,995$ 10,942,183$ 4,429,122$
Statistics (Unaudited)
Research and Technology
Total Business‐type Activities
Expenses
Governmental Activities:
General Government
Conservation and Development
Interest on Long‐Term Debt
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Table 2
Changes in Net Position (accrual basis of accounting)
Last Ten Fiscal Years
Business‐type Activities:
134
2013 2012 2011 2010 2009 2008 2007
2,358,748$ 1,055,817$ 2,020,020$ 2,127,308$ 2,000,014$ 1,737,799$ 1,645,669$
4,764,759 4,270,067 4,118,486 3,917,316 3,690,186 3,397,216 3,186,250
10,914,820 6,729,324 4,290,086 5,803,132 5,153,952 3,339,805 835,588
158,918 92,113 93,423 89,310 93,475 87,399 87,304
6,295,703 6,436,427 6,966,088 6,017,894 5,629,096 5,795,387 5,472,577
990,262 2,293,814 870,748 692,741 1,362,380 1,181,557 2,185,183
675,609 639,310 616,398 694,435 780,087 874,677 868,693
26,158,819 21,516,872 18,975,249 19,342,136 18,709,190 16,413,840 14,281,264
20,251,826 19,199,183 19,453,708 18,823,598 17,911,760 15,562,676 14,298,942
36,080,349 35,296,152 31,719,055 30,377,015 29,827,107 27,743,482 25,231,796
33,816,035 32,003,023 29,004,409 29,096,920 28,488,641 29,133,641 31,431,991
‐ ‐ ‐ ‐ ‐ ‐ 1,325,629
9,680,751 9,075,437 8,683,666 8,290,341 8,063,595 7,835,940 7,464,533
2,692,785 2,354,964 2,523,258 2,478,061 2,425,345 2,184,665 2,151,034
2,698,766 2,747,422 2,477,695 2,347,343 2,397,293 2,327,187 2,180,399
442,346 425,870 375,364 437,557 419,489 426,354 483,848
546,691 548,373 491,379 478,085 473,086 ‐ ‐
2,580,584 2,164,105 2,240,293 1,948,344 1,984,222 1,846,228 1,742,340
169,691 86,983 106,994 85,264 95,361 90,712 86,130
108,959,824 103,901,512 97,075,821 94,362,528 92,085,899 87,150,885 86,396,642
135,118,643 125,418,384 116,051,070 113,704,664 110,795,089 103,564,725 100,677,906
105,121 279,334 133,387 67,569 86,767 146,987 97,459
113,355 103,308 106,281 70,169 77,437 84,017 91,106
1,104,225 661,937 536,813 914,078 1,133,442 496,853 463,042
10,765 12,986 15,081 13,064 16,527 14,878 15,699
1,994,400 1,681,932 2,035,253 1,603,842 1,755,012 1,680,555 2,053,842
‐ ‐ 21,105 17,419 10,064 232,391 55,800
217,529 264,644 204,509 221,492 164,708 488,979 116,898
4,736,387 2,198,436 3,780,047 2,676,500 1,971,109 1,311,600 579,544
8,281,782$ 5,202,577$ 6,832,476$ 5,584,133$ 5,215,066$ 4,456,260$ 3,473,390$
Statistics (Unaudited)
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
135
2016 2015 2014
Business‐type Activities
Charges for Services
Electric 27,779,114$ 26,341,321$ 25,314,931$
Hospital 59,598,490 61,882,772 53,809,700
Telephone 32,311,864 34,313,078 37,007,090
PCS ‐ ‐ ‐
Liquor 4,340,680 4,169,571 3,986,650
Water 5,151,101 5,004,185 4,188,992
Wastewater 4,963,644 4,816,146 4,102,822
Airport 33,153 34,459 25,669
Golf 380,066 316,181 304,314
Solid Waste 3,771,061 3,703,602 3,485,365
Research and Technology 189,248 176,524 193,430
Operating Grants and Contributions 20,766 20,112 405,059
Capital Grants and Contributions 3,246,363 2,210,269 11,935,303
Total Business‐type Activities Program Revenues 141,785,550 142,988,220 144,759,325
Total Primary Government Program Revenues 147,311,545 153,930,403 149,188,447
Net (Expense)/Revenue
Governmental Activities (19,231,914) (12,357,700) (21,064,509)
Business‐type Activities 14,192,368 21,402,263 24,484,348
Total Primary Government Net Expense (5,039,546) 9,044,563 3,419,839
General Revenue and Transfers
Governmental Activities:
Taxes
Property Tax 4,729,382 4,397,088 4,230,428
Sales Tax 14,160,915 13,475,972 13,163,848
Other Tax 357,367 354,971 351,187
State Shared Revenues 220,472 208,033 210,750
Unrestricted Investment Earnings (Loss)126,700 162,862 287,430
Gain on Disposition Of Capital Assets ‐ ‐ 104,521
Miscellaneous Revenue, Net 1,906,424 1,508,487 1,853,211
Transfers 2,810,111 2,406,167 1,221,145
Total Governmental Activities General Revenues 24,311,371$ 22,513,580$ 21,422,520$
Table 2 (continued)
Changes in Net Position (accrual basis of accounting)
City of Brookings
Statistics (Unaudited)
Comprehensive Annual Financial Report
December 31, 2016
Last Ten Fiscal Years
136
2013 2012 2011 2010 2009 2008 2007
23,946,694$ 22,536,286$ 21,971,749$ 20,843,620$ 18,961,413$ 17,450,757$ 16,198,651$
37,829,424 37,778,186 33,206,801 30,634,289 30,768,105 29,132,073 27,306,264
35,519,726 33,721,116 31,795,176 31,308,878 28,811,968 31,710,534 34,693,699
‐ ‐ ‐ ‐ ‐ ‐ 1,273,886
10,593,780 9,971,319 9,524,345 9,102,921 8,833,238 8,518,713 7,953,519
4,077,955 4,026,895 3,345,211 2,931,954 2,912,247 2,764,407 2,536,785
3,418,736 3,238,910 2,937,624 2,733,661 2,627,272 2,475,986 2,350,354
20,025 70,845 38,577 50,292 29,685 28,774 45,436
334,640 377,663 324,398 330,926 318,158 ‐ ‐
3,248,335 3,057,700 2,893,545 3,034,242 2,954,547 2,742,602 2,792,048
148,490 99,363 181,972 195,616 196,776 203,700 188,596
34,994 105,083 84,057 38,753 78,557 172,380 81,997
7,680,056 2,516,752 902,745 679,348 1,350,487 1,523,419 735,885
126,852,855 117,500,118 107,206,200 101,884,500 97,842,453 96,723,345 96,157,120
135,134,637 122,702,695 114,038,676 107,468,633 103,057,519 101,179,605 99,630,510
(17,877,037) (16,314,295) (12,142,773) (13,758,003) (13,494,124) (11,957,580) (10,807,874)
17,893,031 13,598,606 10,130,379 7,521,972 5,756,554 9,572,460 9,760,478
15,994 (2,715,689) (2,012,394) (6,236,031) (7,737,570) (2,385,120) (1,047,396)
3,848,367 3,666,358 3,466,805 3,208,774 2,743,170 2,529,446 2,346,486
12,806,189 11,423,187 10,869,687 10,516,247 10,405,659 10,675,328 10,574,365
355,141 311,280 362,092 491,212 170,218 170,816 150,000
189,336 173,383 154,794 174,797 184,959 174,655 187,654
(13,967) 201,966 417,244 133,621 230,000 353,647 565,739
12,233 (67,947) 175,188 153,249 (277,447) (42,581) (193,468)
645,650 717,957 504,890 731,405 707,411 1,919,560 620,650
2,552,122 2,938,647 2,984,124 1,543,322 2,550,138 2,739,139 2,839,500
20,395,071$ 19,364,831$ 18,934,824$ 16,952,627$ 16,714,108$ 18,520,010$ 17,090,926$
Statistics (Unaudited)
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
137
2016 2015 2014
Other Tax ‐$ ‐$ ‐$
Unrestricted Investment Earnings 473,140 550,280 705,244
Gain on Disposition of Capital Assets 12,397 175,464 5,047
Minority Interest Payment ‐ ‐ ‐
Miscellaneous Revenue, Net 770,855 192,028 174,770
Transfers (2,810,111) (2,406,167) (1,221,145)
Total Business‐type Activities General Revenues (1,553,719) (1,488,395) (336,084)
Total Primary Government General Revenues 22,757,652 21,025,185 21,086,436
5,079,457 10,155,880 358,011
12,638,649 19,913,868 24,148,264
17,718,106$ 30,069,748$ 24,506,275$ Total Primary Government
Governmental Activities
Business‐type Activities
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Last Ten Fiscal Years
Statistics (Unaudited)
Table 2 (continued)
Changes in Net Position (accrual basis of accounting)
Business‐type Activities
Change in Net Position
138
2013 2012 2011 2010 2009 2008 2007
‐$ ‐$ ‐$ ‐$ 8,544$ 5,303$ ‐$
344,479 687,850 1,004,282 761,254 1,151,930 2,032,135 2,669,261
‐ (102,132) (121,605) (115,988) 31,046 (12,290) (694)
‐ (573,316) (332,836) (345,268) (184,022) (304,943) (2,828,288)
168,312 138,458 1,344,008 84,045 125,333 128,231 84,883
(2,552,122) (2,938,647) (2,984,124) (1,543,322) (2,550,138) (2,739,139) (2,839,500)
(2,039,331) (2,787,787) (1,090,275) (1,159,279) (1,417,307) (890,703) (2,914,338)
18,355,740 16,577,044 17,844,549 15,793,348 15,296,801 17,629,307 14,176,588
2,518,034 3,050,536 6,792,051 3,194,624 3,219,984 6,562,430 6,283,052
15,853,700 10,810,819 9,040,104 6,362,693 4,339,247 8,681,757 6,846,140
18,371,734$ 13,861,355$ 15,832,155$ 9,557,317$ 7,559,231$ 15,244,187$ 13,129,192$
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
139
Last Ten Fiscal Years
2016 2015 2014
General Fund
Reserved ‐$ ‐$ ‐$
Unreserved, Designated ‐ ‐ ‐
Unreserved ‐ ‐ ‐
Nonspendable 3,220,395 3,606,784 3,907,467
Restricted 83,215 849,383 68,104
Committed 3,918,640 3,609,682 3,609,682
Assigned 1,629,181 1,528,508 1,328,102
Unassigned 5,820,728 5,242,679 7,391,078
Total General Fund 14,672,159 14,837,036 16,304,433
All Other Governmental Funds
Reserved ‐ ‐ ‐
Unreserved, Designated ‐ ‐ ‐
‐ ‐ ‐
‐ ‐ ‐
Nonspendable 37,709 42,111 114,912
Restricted 2,880,425 1,786,616 2,732,901
Committed 6,590,061 5,574,697 4,549,043
Assigned 664,484 2,726,334 1,834,118
Unassigned (2,559,229) (1,495,895) (2,633,850)
7,613,450$ 8,633,863$ 6,597,124$
Note: In 2011, reporting of fund balance was changed to meet the requirements of GASB 54.
Unreserved, reported in
Special Revenue Funds
Capital Projects Funds
Total All Other Governmental Funds
Statistics (Unaudited)
Table 3
Fund Balances of Governmental Funds (modified accrual basis of accounting)
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
140
2013 2012 2011 2010 2009 2008 2007
‐$ ‐$ ‐$ 2,450,478$ 870,836$ 503,209$ 852,087$
‐ ‐ ‐ 667,158 2,779,067 2,319,265 4,650,025
‐ ‐ ‐ 5,373,043 4,115,965 4,568,066 2,394,795
2,528,342 2,634,912 2,616,277 ‐ ‐ ‐ ‐
70,892 58,954 66,553 ‐ ‐ ‐ ‐
3,496,014 3,445,058 4,498,922 ‐ ‐ ‐ ‐
1,237,505 1,542,554 1,509,153 ‐ ‐ ‐ ‐
5,387,268 3,662,265 2,509,943 ‐ ‐ ‐ ‐
12,720,021 11,343,743 11,200,848 8,490,679 7,765,868 7,390,540 7,896,907
‐ ‐ ‐ 1,625,518 3,699,446 4,215,796 3,515,069
‐ ‐ ‐ ‐ 3,720,000 4,410,374 3,325,500
‐ ‐
‐ ‐ ‐ 7,089,328 3,069,328 2,139,063 4,002,508
‐ ‐ ‐ 4,090,906 164,784 1,103,407 ‐
69,673 57,008 56,944 ‐ ‐ ‐ ‐
2,442,979 3,398,017 6,305,790 ‐ ‐ ‐ ‐
7,330,753 5,857,965 6,102,802 ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐ ‐
(3,322,382) (2,159,902) (1,800,429) ‐ ‐ ‐ ‐
6,521,023$ 7,153,088$ 10,665,107$ 12,805,752$ 10,653,558$ 11,868,640$ 10,843,077$
Statistics (Unaudited)
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
141
Table 4
Changes in Fund Balances of Governmental Funds (modified accrual basis of accounting)
Last Ten Fiscal Years
2016 2015 2014
Revenues
Taxes
General Property Taxes 3,866,409$ 3,543,269$ 3,376,885$
Storm Drainage Taxes 859,563 854,955 854,150
General Sales and Use Tax 14,160,915 13,475,972 13,163,848
Other Taxes 358,927 356,459 352,603
Licenses and Permits 303,644 278,742 239,343
Intergovernmental 945,470 1,763,471 1,418,147
Charges for Goods and Services 2,515,301 2,381,029 2,148,309
Fines and Forfeitures 117,509 114,370 119,012
Miscellaneous Revenue 2,302,836 2,410,762 2,068,555
Total Revenue 25,430,574 25,179,029 23,740,852
Expenditures
General Government 2,700,095 2,597,446 2,589,569
Public Safety 4,590,036 4,368,472 4,145,744
Public Works 4,660,597 3,535,346 3,662,177
Health and Welfare 96,325 93,827 97,919
Culture and Recreation 6,020,065 5,861,992 5,869,280
Conservation and Development 901,572 1,238,578 1,951,862
Debt Service
Principal 2,232,399 1,892,589 6,602,213
Interest 753,345 808,782 750,036
Capital Outlay 7,538,729 6,832,674 8,585,567
29,493,163 27,229,706 34,254,367
(4,062,589) (2,050,677) (10,513,515)
Other Financing Sources (Uses)
Transfers In 10,044,081 14,486,415 4,319,909
Transfers Out (7,233,970) (12,080,248) (3,098,764)
32,515 187,274 12,118,405
Refunding Bonds Issued ‐ ‐ ‐
Premium (Discount) on Bonds Issued ‐ ‐ ‐
Payment to Refunded Bond Escrow Agent ‐ ‐ ‐
Sale of Capital Assets 34,673 26,578 144,667
Insurance Recoveries ‐ ‐ 689,811
2,877,299 2,620,019 14,174,028
(1,185,290)$ 569,342$ 3,660,513$
13.36% 12.36% 25.79%
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Net Change in Fund Balances
Debt service as a percentage of
noncapital expenditures
Statistics (Unaudited)
Total Expenditures
Deficiency of Revenues under Expenditures
Proceeds From Long Term Debt
Total Other Financing Sources
142
2013 2012 2011 2010 2009 2008 2007
3,016,469$ 2,841,272$ 2,652,942$ 2,386,777$ 2,195,782$ 2,014,817$ 1,852,440$
829,337 824,933 828,081 811,791 544,121 522,267 485,253
12,806,189 11,423,187 10,869,687 10,516,247 10,405,658 10,675,328 10,574,365
356,617 312,756 362,092 491,212 173,839 172,496 151,824
278,460 415,398 221,132 158,086 226,109 258,130 221,929
2,264,557 1,158,203 924,513 1,349,720 628,583 897,928 995,230
1,966,908 1,660,204 2,018,029 1,585,429 1,740,750 1,900,111 2,135,782
131,109 125,436 127,095 90,867 97,690 106,023 96,235
868,679 1,151,440 4,355,357 1,511,361 1,802,263 2,561,074 1,200,440
22,518,325 19,912,829 22,358,928 18,901,490 17,814,795 19,108,174 17,713,498
2,028,213 1,912,768 1,812,771 1,678,891 1,677,392 1,642,248 1,587,536
4,010,385 3,766,245 3,580,331 3,459,678 3,307,418 3,206,549 2,995,551
8,053,705 3,969,147 3,171,773 3,018,999 2,707,472 2,537,756 2,382,443
145,749 83,015 87,768 85,601 85,436 83,448 81,045
5,144,313 5,128,429 5,752,280 5,065,207 4,725,144 4,908,885 4,923,233
990,262 1,916,933 870,748 696,405 1,275,895 654,175 789,464
1,709,729 2,104,628 2,067,011 610,019 1,823,340 1,901,308 1,774,883
551,795 701,867 574,969 933,626 734,131 805,499 861,970
4,955,184 9,131,820 7,190,357 6,414,053 6,188,877 6,689,546 2,788,326
27,589,335 28,714,852 25,108,008 21,962,479 22,525,105 22,429,414 18,184,451
(5,071,010) (8,802,023) (2,749,080) (3,060,989) (4,710,310) (3,321,240) (470,953)
9,361,323 7,385,314 7,738,544 6,046,458 5,396,083 7,354,896 4,473,911
(6,809,201) (4,446,667) (4,754,420) (4,117,803) (2,845,945) (4,615,757) (1,634,411)
3,081,110 2,362,261 128,394 6,922,220 1,244,986 399,073 ‐
‐ ‐ ‐ 10,735,000 ‐ ‐ ‐
‐ ‐ ‐ 143,820 ‐ ‐ ‐
‐ ‐ ‐ (13,967,350) ‐ ‐ ‐
181,991 131,991 206,086 175,649 75,432 25,000 800
‐ ‐ ‐ ‐ ‐ ‐ ‐
5,815,223 5,432,899 3,318,604 5,937,994 3,870,556 3,163,212 2,840,300
744,213$ (3,369,124)$ 569,524$ 2,877,005$ (839,754)$ (158,028)$ 2,369,347$
9.69% 13.61% 14.75% 9.93% 15.66% 17.20% 17.13%
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
143
Assessed Value and Actual Value of Taxable Property
Fiscal
Year
Agriculture
Property
Residential
Property
Commercial
Property
Total Taxable
Assessed Value
Total Direct
Tax Rate
Estimated
Actual Taxable
Value
Assessed
Value as a
Percentage
of Actual
Value
2016 1,204,840$ 626,344,925$ 551,781,913$ 1,179,331,678$ 2.55 1,361,245,510$ 87%
2015 1,117,070 601,728,500 520,802,468 1,123,648,038 2.61 1,266,747,083 89%
2014 1,001,010 572,896,960 497,095,358 1,070,993,328 2.64 1,220,195,094 88%
2013 880,820 549,048,075 468,646,718 1,018,575,613 2.68 1,171,125,793 87%
2012 922,725 531,622,005 450,729,874 983,274,604 2.65 1,127,965,599 87%
2011 802,040 536,924,455 441,438,513 979,165,008 2.58 1,088,200,532 90%
2010 658,740 531,010,785 418,790,992 950,460,517 2.56 1,057,327,279 90%
2009 1,193,330 519,390,380 404,030,050 924,613,760 2.54 1,016,293,745 91%
2008 1,276,785 481,112,678 371,310,852 853,700,315 2.54 910,434,341 94%
2007 1,034,120 438,906,975 337,813,791 777,754,886 2.57 837,500,441 93%
Fiscal City Direct
Year Rate (3)County Rate Operating Debt Service Total School
2016 2.55 4.07 8.67 1.01 9.68 16.30
2015 2.61 4.30 9.29 1.05 10.34 17.25
2014 2.64 4.51 9.56 1.07 10.63 17.78
2013 2.68 4.78 9.69 0.93 10.61 18.07
2012 2.65 4.73 9.25 0.94 10.19 17.57
2011 2.58 4.63 9.17 0.94 10.11 17.32
2010 2.56 4.68 9.17 0.99 10.16 17.40
2009 2.54 4.70 9.23 1.04 10.27 17.51
2008 (2)2.54 4.71 n/a n/a 10.51 17.76
2007(2)2.57 4.83 n/a n/a 10.77 18.17
(2) Separate operating rate and debt service rate not available for 2006‐2008.
(3) The City's direct rate is a single component.
(1) School District amount varies based on class of property, this table uses owner occupied.
Table 5
Last Ten Fiscal Years
Source: Deputy Director of Brookings County Board of Equalization
Source: County Finance Officer
Overlapping Rates
Brookings School District (1)Total Direct &
Overlapping Rates
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Table 6
Last Ten Fiscal Years
Direct and Overlapping Property Tax Rates
Statistics (Unaudited)
144
Comprehensive Annual Financial Report
December 31, 2016
Taxable
Assessed Value Rank
Percentage
of Total
Taxable
Assessed
Value
Taxable
Assessed Value Rank
Percentage
of Total
Taxable
Assessed
Value
30,477,200$ 1 2.58% 6,798,580$ 5 0.87%
Bel Brands USA Inc 19,946,900 2 1.69%‐
18,136,400 3 1.54% 10,184,615 2 1.31%
Innovation Village I LLC 15,145,800 4 1.28%‐
13,261,400 5 1.12% 9,752,630 3 1.25%
11,904,300 6 1.01%‐
9,932,500 7 0.84% 6,214,725 7 0.80%
9,870,900 8 0.84% 5,119,650 9 0.66%
9,146,700 9 0.78% 5,597,105 8 0.72%
Prarieland Partners Comm 8,147,500 10 0.69%‐
‐ ‐ 14,767,280 1 1.90%
Northern Border Pipeline ‐ ‐ 6,695,451 6 0.86%
‐ ‐ 4,482,415 10 0.58%
Lowe's Co Inc ‐ ‐ 6,851,405 4 0.88%
145,969,600$ 12.38%76,463,856$ 9.83%
Fiscal Year
Ended Dec.
31
Taxes Levied for
the Fiscal Year Actual Amount
Percent of
Levy Collected
Collections
in
Subsequent
Years Amount
Percentage
of Levy
2016 3,010,404$ (see note below)
2015 2,933,514 2,930,670$ 99.90%‐$ 2,930,670$ 99.90%
2014 2,829,351 2,827,356 99.93% 1,284 2,828,640 99.97%
2013 2,725,609 2,724,004 99.94% 1,605 2,725,609 100.00%
2012 2,610,007 2,606,943 99.88%3,064 2,610,007 100.00%
2011 2,525,000 2,522,853 99.91%2,147 2,525,000 100.00%
2010 2,435,050 2,431,149 99.84% 3,901 2,435,050 100.00%
2009 2,351,611 2,338,232 99.43% 13,379 2,351,611 100.00%
2008 2,145,259 2,137,070 99.62% 8,189 2,145,259 100.00%
2007 1,998,830 1,992,120 99.66% 6,710 1,998,830 100.00%
Note : The year shown on this table indicates the year of the levy for collection in the next year, the 2016 tax levy will
be collected in the year 2017, so such information is not available at the time of preparing this table.
Last Ten Fiscal Years
Total Collection to Date
Property Tax Levies and Collections
Global Properties LLC
Larson Manufacturing
Wal‐Mart
RPS Prop of Brookings
Den‐Will
Totals
Source : Brookings County Board of Equalization
Table 8
First Bank & Trust
3M
City of Brookings
Statistics (Unaudited)
Table 7
Principal Taxpayers
Current Year and Ten Years Ago
2016 2007
Taxpayer
Dakotronics
Individual
145
Historical Sales and Use Tax Receipts
Year General Sales Tax
Second Penny
Sales Tax
Bed and Booze
Tax (1)
2016 6,630,466$ 6,595,427$ 935,022$
2015 6,327,828 6,295,374 852,770
2014 6,180,988 6,148,462 834,398
2013 6,031,135 5,999,034 776,020
2012 5,353,119 5,324,296 745,772
2011 5,083,364 5,055,937 730,386
2010 4,930,652 4,904,535 681,060
2009 4,883,575 4,852,351 669,732
2008 5,034,114 5,023,927 617,287
2007 4,953,567 4,944,944 675,854
Note 1: This sales tax is generated on revenue from lodging, alcoholic beverages, prepared food,
Table 10
2016 2015 2014 2013
5,854,829$ 4,817,812$ 4,774,773$ 3,162,548$
Construction 17,709,994 23,198,279 49,954,176 18,793,981
Manufacturing 65,649,247 68,317,602 66,460,875 45,156,711
64,423,894 63,736,072 61,757,973 58,710,762
Wholesale Trade 39,311,898 32,972,756 35,228,991 36,436,419
Retail Trade 424,518,776 403,696,421 388,986,776 374,772,056
8,777,732 7,289,425 7,037,098 8,502,522
Services 110,379,441 103,652,639 98,365,125 94,689,688
Other 30,827 31,605 243,507 1,748,854
736,656,638$ 707,712,611$ 712,809,294$ 641,973,541$
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
and admission.
Table 9
Last Ten Fiscal Years
Source: South Dakota Department of Revenue & Regulation
Agriculture, Forestry, Fishing, And Mining
Finance, Insurance, and Real Estate
Transportation and Public Utilities
Taxable Sales by Category
Last Ten Fiscal Years
146
Table 10 (continued)
2012 2011 2010 2009 2008 2007
3,091,160$ 3,087,586$ 3,181,788$ 3,039,659$ 3,440,586$ 3,638,773$
10,474,771 8,618,867 18,999,179 13,245,268 177,826 164,528
41,645,668 38,728,774 39,870,007 44,800,267 51,595,198 54,333,786
53,122,067 55,683,634 57,591,566 56,626,863 67,311,733 97,167,667
29,170,715 28,177,927 28,070,480 28,379,271 17,383,415 17,746,050
353,040,255 341,146,735 337,595,550 325,909,561 279,837,198 264,591,551
7,617,294 7,383,082 7,198,463 7,975,351 6,457,586 7,000,195
87,868,632 93,746,109 73,790,455 73,659,678 62,530,126 47,416,809
343,496 299,735 62,855 156,915 ‐ ‐
586,374,058$ 576,872,449$ 566,360,343$ 553,792,833$ 488,733,668$ 492,059,359$
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
Taxable Sales by Category
Last Ten Fiscal Years
147
Table 11
Direct and Overlapping Sales Tax Rates
Fiscal Year
City Direct Rate
(1)
City Direct Rate
(2) State Rate Total Tax Rate
2016 2.00%1.00% 4.50% 7.50%
2015 2.00% 1.00% 4.00% 7.00%
2014 2.00% 1.00% 4.00% 7.00%
2013 2.00% 1.00% 4.00% 7.00%
2012 2.00% 1.00% 4.00% 7.00%
2011 2.00% 1.00% 4.00% 7.00%
2010 2.00% 1.00% 4.00% 7.00%
2009 2.00% 1.00% 4.00% 7.00%
2008 2.00% 1.00% 4.00% 7.00%
2007 2.00% 1.00% 4.00% 7.00%
(1) General Rate
Fiscal Year
Sales Tax Revenue
Bonds
Total Taxable
Sales
Percentage
of Actual
Taxable Sales Per Capita
2016 18,075,077$ 736,656,639$ 2.45% 778.26
2015 19,936,067 707,712,611 2.82% 858.39
2014 21,343,250 712,809,294 2.99% 918.98
2013 12,724,633 641,973,541 1.98% 563.26
2012 14,090,239 586,374,058 2.40% 623.71
2011 15,805,091 576,872,449 2.74% 711.04
2010 17,405,091 566,360,343 3.07% 789.13
2009 13,768,040 553,792,833 2.49% 682.13
2008 14,815,000 488,733,668 3.03% 745.78
2007 16,145,000 492,059,359 3.28% 829.52
(2) This rate is generated on revenue from lodging, alcoholic beverages, prepared food,
Last Ten Fiscal Years
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
and admission.
Table 12
Ratio of Net General Bonded Debt
Last Ten Fiscal Years
Source: South Dakota Department of Revenue and Regulations
148
Comprehensive Annual Financial Report
Table 13
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
Fiscal Year
Capital
Leases Revenue Bonds
Notes and
Loans Revenue Bonds Loans Capital Leases
Total Primary
Government
Percentage
of Personal
Income (1)
Per Capita
(1)
2016 ‐$ 21,795,220$ ‐$ 6,185,336$ 29,143,534$ 26,696,924$ 83,821,014$ 6.08% 3,609$
2015 ‐ 24,006,034 ‐ 9,816,751 24,064,478 22,484,843 80,372,106 5.83% 3,461$
2014 151,640 25,571,694 ‐ 10,809,915 20,593,606 24,784,739 81,911,594 5.80% 3,527
2013 297,042 17,012,869 2,909,217 11,750,015 4,120,364 27,737,866 63,827,373 4.59% 2,825
2012 486,185 17,993,436 380,000 12,642,228 54,166 23,763,569 55,319,584 3.98% 2,449
2011 652,465 17,681,550 148,123 13,491,721 ‐ 21,505,000 53,478,859 3.91% 2,406
2010 811,476 19,153,156 456,123 7,553,650 ‐ 23,455,000 51,429,405 4.26% 2,332
2009 963,495 14,940,935 764,123 8,078,162 ‐ 25,309,999 50,056,714 4.45% 2,480
2008 1,108,835 15,214,073 924,000 8,570,398 70,412 27,085,000 52,972,718 4.62% 2,667
2007 1,372,143 16,145,000 1,232,000 9,030,488 208,639 28,775,000 56,763,270 5.52% 2,916
Source:
Direct and Overlapping Governmental Activities Debt
As of December 31, 2016
Debt repaid with property taxes:
School District
Subtotal, overlapping debt
City of Brookings direct debt
Total direct and overlapping debt
Statistics (Unaudited)
City of Brookings
December 31, 2016
1) See Table 17 Demographic and Economic Statistics, for income and population data.
Table 14
Estimated Percentage
Applicable
Governmental Activities Business‐type Activities
Estimated Share of
Overlapping Debt (1) Debt OutstandingGovernmental Unit
27,690,000$ 75%
Sources: Assessed value data used to estimate applicable percentages provided by the County Auditors Office. Debt outstanding data was
provided by the Brookings School District.
Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City of Brookings. This schedule
estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City of
Brookings. This process recognizes that, when considering the governments' ability to issue and repay long‐term debt, the entire debt burden
borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore
responsible for repaying debt, of each overlapping government.
(1) The percentage of overlapping debt applicable is estimated by using taxable assessed property values. Applicable percentages were estimated
by determining the portion of the schools taxable assessed value that is within the City's boundaries and dividing it by the Schools' total taxable
assessed value.
20,767,500$
20,767,500
24,006,034
44,773,534$
149
2016 2015 2014 2013 2012
58,966,584$ 56,182,402$ 53,549,666$ 50,928,781$ 49,163,730$
21,723,310 23,922,139 25,399,103 20,111,263 18,649,493
37,243,274$ 32,260,263$ 28,150,563$ 30,817,518$ 30,514,237$
36.8% 42.6% 47.4% 39.5% 37.9%
Note: The State of South Dakota Constitution sets two legal debt limits on municipalities. The City has an
unrestricted (i.e. for any legally authorized purpose) legal debt limit equal to 5% of the total assessed
value of taxable property. In addition, the Constitution permits the City to issue debt for water or
sewer improvements in an amount equal to 10% of the total value of taxable property. Water or sewer
debt that applies against the 10% limit does not apply against the 5% limit.
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
Total Net Debt applicable to the
Limit as a Percentage of Debt Limit
Table 15
Legal Debt Margin Information
Last Ten Fiscal Years
Debt Limit (5% limit)
Total Net Debt applicable to Limit
Legal Debt Margin
Fiscal year
150
Statistics (Unaudited)
2011 2010 2009 2008 2007
48,958,250$ 47,523,026$ 46,230,688$ 42,685,016$ 38,887,744$
17,829,673 19,609,279 15,705,058 16,208,485 17,585,639
31,128,577$ 27,913,747$ 30,525,630$ 26,476,531$ 21,302,105$
36.4% 41.3% 34.0% 38.0% 45.2%
"No Limit"
Debt
Debt Capacity
at 5%
(unrestricted)
Additional 10%
Debt Capacity
(Water/Sewer)
1,179,331,678$
58,966,584$ 117,933,168$
2014A Sales Tax Revenue Bonds (3.15%)‐ 7,955,000 ‐
‐ 9,582,019 ‐
‐ 459,529 ‐
‐ 538,058 ‐
‐ 317,699 ‐
SRF Loan No. 4 Bond (3%)‐ 290,113 ‐
SRF Loan No. 5 Bond (3%)‐ 193,337 ‐
SRF Loan No. 6 Bond (3%)‐ 1,766,139 ‐
SRF Loan No. 7 Bond (3.25)29,143,534 ‐ ‐
SRF Loan No. 9 Bond (3%)439,892
Revenue Note TIF 4 (7.5%)‐ 181,524 ‐
945,336 ‐ ‐
2011 Series electric Utility Revenue Bonds (.65% to 339%)5,240,000 ‐ ‐
35,328,870 21,723,310
Other Debt:
4,920,000 ‐ ‐
9,287,745 ‐ ‐
Seried 2015A Capital Lease ‐ Hospital Renovatino/addition 8,000,000 ‐ ‐
Seried 2015B Capital Lease ‐ Hospital Rennovation/addition 4,489,179 ‐ ‐
26,696,924 ‐ ‐
Total Debt 62,025,794 21,723,310 ‐
N/A 37,243,274$ 117,933,168$
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Table 15 (cont)
Legal Debt Margin Information
Last Ten Fiscal Years
Fiscal year
Legal Debt Margin Calculation for Fiscal Year 2015
2016 Assessed Value
Maximum Debt Capacity
Existing Bonds:
2010A Sales Tax Revenue Bonds (1.25% to 3.15%)
Total Other Debt
Available Debt Capacity
Series 2006 Capital Lease ‐ Utility Equipment
Series 2012 COP ‐ Skilled Nursing Facility
SDHDA TIF 3 (5%)
SRF Loan No.2 Bond TIF 1 (3%)
SRF Loan No.3 Bond (3%)
2005 Series Electric Utility Revenue Bonds (5.95%)
Total Bonded Debt
151
Comprehensive Annual Financial Report
Fiscal Sales Tax Utility Service Less Operating Net Available
Year Revenue Principal Interest Coverage
Charge Expense Revenue Principal Interest Coverage
2016 6,595,427$ 1,832,981$ 560,873$ 2.76
2015 6,295,374 1,380,000 278,442 3.80 ‐ ‐ ‐ ‐ ‐ ‐
2014 6,148,462 1,355,000 305,542 3.70 ‐ ‐ ‐ ‐ ‐ ‐
2013 5,999,034 1,340,000 322,293 3.61 ‐ ‐ ‐ ‐ ‐ ‐
2012 5,324,296 1,690,000 356,093 2.60 745,772 336,234 409,538 10,822 18,788 13.83
2011 5,055,937 1,600,000 470,023 2.44 ‐ ‐ ‐ ‐ ‐ ‐
2010 4,904,535 1,415,000 588,634 2.45 ‐ ‐ ‐ ‐ ‐ ‐
2009 4,852,351 1,370,000 636,508 2.42 ‐ ‐ ‐ ‐ ‐ ‐
2008 5,023,927 1,330,000 682,434 2.50 ‐ ‐ ‐ ‐ ‐ ‐
2007 4,944,944 1,270,000 725,389 2.48 ‐ ‐ ‐ ‐ ‐ ‐
Debt Service
Sales Tax Revenue Bonds State Revolving Fund Bond #3
Pledged‐Revenue Coverage
State Revolving Fund Bond #2 (not shown here) is to be repaid with property tax increment and if that
isn't sufficient, 2nd Penny Sales Tax.
Note: Details regarding the City's outstanding debt can be found in the notes to the
financial statements. Operating Expenses do not include interest, depreciation,
amortization, and other post employment benefit expenses.
State Revolving Fund Bond #3 shown is backed by storm sewer fees.
Last Ten Years
Debt Service
City of Brookings
December 31, 2016
Statistics (Unaudited)
Table 16
152
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
Table 16 (continued)
Pledged‐Revenue Coverage
Last Ten Years
Utility Service Less Operating Net Available
Charge Expense Revenue Principal Interest Coverage
332,196$ 43,596$ 288,600$ 56,415$ 58,082$ 2.52
329,171 41,926 287,245 53,164 61,333 2.51
313,842 42,521 271,321 50,100 64,397 2.37
308,632 40,065 268,567 47,213 67,284 2.35
302,668 44,932 257,736 44,493 70,005 2.25
304,615 44,136 260,479 41,929 72,569 2.27
295,575 49,621 245,954 39,513 74,985 2.15
267,179 43,753 223,426 37,236 77,262 1.95
271,653 40,359 231,294 35,090 79,407 2.02
271,009 56,263 214,746 33,068 81,429 1.88
Debt Service
2005 Utility Revenue Bonds
153
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
Table 16 (continued)
Pledged‐Revenue Coverage
Last Ten Years
Utility Service Less Operating Net Available
Charge Expense Revenue Principal Interest Coverage
629,302$ ‐$ 629,302$ 255,000$ 179,047$ 1.45
627,635 ‐ 627,635 255,000 182,745 1.43
619,932 ‐ 619,932 250,000 185,266 1.42
599,627 ‐ 599,627 250,000 187,557 1.37
570,484 ‐ 570,484 250,000 185,688 1.31
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
‐ ‐ ‐ ‐ ‐ ‐
2011 Utility Revenue Bonds
Debt Service
154
Statistics (Unaudited)
Fiscal Year Population (1)
Per Capita
Income (2)
Total Personal
Income
(thousands of
dollars) (2)
School
Enrollment (3)
Unemploy‐
ment Rate
(4)
2016 23,657 43,815$ 1,485,181$ 3,342 2.7%
2015 23,225 41,416$ 1,379,745$ 3,400 2.6%
2014 23,225 42,862 1,413,079 3,275 2.6%
2013 22,591 42,615 1,390,472 3,183 2.8%
2012 22,591 42,615 1,390,472 2,983 3.3%
2011 22,228 42,622 1,369,025 2,929 4.2%
2010 22,056 37,693 1,207,146 2,853 4.4%
2009 20,184 35,447 1,124,713 2,794 3.9%
2008 19,865 36,545 1,146,155 2,745 2.4%
2007 19,463 33,337 1,027,816 2,700 2.2%
2006 18,802 29,790 903,311 2,676 2.4%
Source :
3) Brookings School District Business Office
4) South Dakota Department of Labor
Median age from 2010 census was 23.4 year old. Education statistics per the 2010 census indicate that 93.8%
of the population 25 years or older has a high school degree or greater with 45.5% of the same population
holding a Bachelor's degree or greater.
2) U.S. Department of Commerce Bureau of Economic Analysis. Personal
Income and Per Capita Income are based on Brookings County.
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Table 17
Demographic and Economic Statistics
Last Ten Fiscal Years
1) U.S. Census Bureau
155
Current Year and Five Years Ago
Employees Rank
Percentage
of Total City
Employed Employees Rank
Percentage of
Total City
Employed
4,463 1 18.87% 2,121 1 11.28%
1,600 2 6.76% 1,655 2 8.80%
1,008 3 4.26% 796 3 4.23%
690 4 2.92% 443 6 2.36%
516 5 2.18% 551 4 2.93%
502 6 2.12% 405 8 2.15%
425 7 1.80% 425 7 2.26%
Aramark 405 8 1.71%
400 9 1.69% 316 9 1.68%
299 10 1.26% 257 10 1.37%
Fishback Financial Corp.‐ 455 5 2.42%
Total 10,308 43.57%7,424 39.49%
Wal‐Mart
Twin City Fan
2011
Daktronics
South Dakota State Univ.
3M
Source : Employee data provided by Brookings Economic Development corporation and total city employment
provided by South Dakota Department of Labor.
Hy‐Vee Food Store
Note: The employment survey is not conducted annually by the Brookings Economic Development Corporation. The
data from 10 years ago is not available.
Brookings Health System
Brookings School District
Principal Employers
Employer
2016
Larson Manufacturing
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Statistics (Unaudited)
Table 18
156
Full‐Time Equivalent City Government Employees by Function/Program
2016 2015 2014 2013 2012 2011 2010 2009 2008 2007
Mayor/City Council 7777777777
City Clerk 3333333332
City Manager 2111111111
Human Resources 2222222222
Finance 4454444444
Information Technology 2211111111
Community Development 4.4 4.8 4.8 4.8 4444‐ ‐
Engineering 4.6 5.2 5.2 5.2 666698
Police 35 36 35 34 33 33 32 30 30 30
Fire 3333333333
E‐911 9998777776
Streets 14 14 14 14 14 14 14 14 13 13
Animal Control 1111111111
Aquatic Center 00111‐ ‐ ‐ ‐ ‐
Recreation 2311144444
Park 11 10 98888111111
Ice Arena 11222‐ ‐ ‐ ‐ ‐
Forestry 4455555444
Library 10 10 10 10 10 10 10 10 10 9
1111111111
5556666666
Water 10 10 10 10 16 16 16 16 16 17
Electric 35 36 35 36 37 37 37 39 39 40
12 12 12 12 16 16 16 17 16 16
Telephone 98 100 102 102 94 93 94 95 95 93
Hospital 236 220 225 234 228 223 234 264 250 210
Golf Course 2333333‐ ‐ ‐
2222222222
6666666666
6666777777
City of Brookings
Comprehensive Annual Financial Report
December 31, 2016
Wastewater
Solid Waste Collection
Solid Waste Disposal
Storm Drainage
Airport
Liquor
Public Safety
Public Works
Health and Welfare
Culture and Recreation
General Government
Function/Program
Full‐Time Equivalent Employees as of December 31
Table 19
Last Ten Fiscal Years
Statistics (Unaudited)
157
Table 20
2016 2015 2014 2013 2012 2011 2010 2009 2008 2007
Public Safety
Dispatch
8,043 9,962 9,265 8,069 7,528 7,859 7,115 6,948 7,112 7,231
455 390 434 426 483 420 459 455 533 648
Fire
231 202 237 203 178 180 198 185 145 190
6:02 6:47 5:53 6:08 4:33 6:05 6:20 6:03 6:03 5:36
Public Works
Community Development
Number of code enforcement
investigations 1,648 936 1,262 1,685 1,325 1,349 1,774 1,565 800 225
Percent of rental units inspected
& Licensed 36% 29% 19% 35% 23% 24% 19% 37% 35% 18%
Engineering
Number of building permits issued:
Single family 78 88 79 70 71 60 75 114 89 113
Townhomes 4 7 5 3 6 2 2 10 9 12
Duplexes ‐ ‐ 2 ‐ 3 ‐ 1 2 5 9
Apartments 6 8 3 10 16 4 ‐ 7 8 7
5,060 4,939 4,901 4,758 4,703 4,677 4,655 4580 4,521 4,390
837 827 822 712 584 565 575 544 517 429
Tons of refuse collected 4,738 4,553 4,464 4,406 4,427 4,440 4,577 4,431 4,549 4,622
Tons of yard waste collected 752 710 589 598 519 514 566 518 397 410
Street
246.31 244.13 ‐ 231.44 208.00 208.00 208.00 208 197.7 197.70
Total miles swept 2,500.00 2,500.00* 2,500.00* ** ** ** ** ** ** **
Culture and Recreation
Park & Recreation
Number of season passes sold for pool 1,420 1,559 1,559 1,410 1,828 1,721 1,861 1659 1,405 1,567
Number of season passes sold for golf 318 233 198 271 329 313 329 332 282 298
Number of paid golf rounds played
9‐holes 6,214 4,729 2,783 3,884 4,735 4,179 4,673 5295 4,903 4,792
18‐holes 1,908 2,673 2,403 2,190 2,600 2,266 2,593 2427 2,125 2,212
Library
Participants in children's programs 15,679 37,838 22,216 21,033 20,940 20,695 20,084 22,384 13,355 14,861
Use of electronic databases 8,891 8,713 5,184 5,120 3,219 2,849 3,636 1,711 2,865 1,759
Total circulation 208,255 274,733 278,588 286,892 286,548 297,798 301,802 297940 275,418 254,618
Swiftel
Events Held at Swiftel Center 262 213 256 249 225 240 208 200 209 276
Source: City Departments
Notes:
* adjusted method of measuring
**Indicates information not available
Fire calls
Solid Waste
Average response time (min:sec)
Total lane miles swept
Tons of recycling collected
City of Brookings
Comprehensive Annual Financial Repor
December 31, 2016
Statistics (Unaudited)
Number of households collected
Total number of 911 calls
Operating Indicators by Function/Program
Last Ten Fiscal Years
Function/Program
Total number of animals impounded
158
Statistics (Unaudited)
2016 2015 2014 2013 2012 2011 2010 2009 2008 2007
General Government
General Government Buildings 1 1 11111111
Stations 1 1 11111111
4 4 44444444
7 7 77766666
246.31 244.13 236.90 231.44 229.89 228.8 227.97 227.34 227.21 226.93
3,165 3,025 3,025 3,004 2,990 2,933 2,881 2,746 2,664 2,645
122 118 130 126 126 126 126 118 118 118
Acreage 665.55 664.8 664.8 664.8 664.8 664.8 664.8 664.8 664.8 664.8
15 14 13 13 13 13 13 13 12 12
21 21 21 21 21 21 21 21 20 20
11 11 11 11 11 11 11 11 11 11
1 1 11111111
Runways 2 2 22222222
Water
Miles of water mains 126.96 124.02 124.02 122.2 121.87 121.33 121.18 119.51 118.3 114.21
City of Brookings
December 31, 2016
Comprehensive Annual Financial Report
Playgrounds
Table 21
Last Ten Fiscal Years
Function/Program
Police
Fire Stations
Refuse Collection
Capital Asset Statistics by Function/Program
Baseball/Softball Fields
Recreation Centers
Soccer/Football Fields
Airport
Collection Trucks
Other Public Works
Paved Streets (miles)
Street lights
Traffic signals
Parks and Recreation
159
160
Independent Auditor's 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
The Honorable Mayor
and Members of the City Council
City of Brookings, South Dakota
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, the discretely presented component unit, each major fund and the
aggregate remaining fund information of the City of Brookings, South Dakota (the City), as of and for the
year ended December 31, 2016, and the related notes to the financial statements, which collectively
comprise the City’s basic financial statements, and have issued our report thereon dated May 3, 2017,
which contained a reference to the reports of other auditors. Our report includes a reference to other
auditors who audited the financial statements of the Brookings Health System Fund, the Brookings
Municipal Utilities Telephone, Electric, Water and Wastewater Funds, and the Brookings Health System
Foundation, as described in our report on the City’s financial statements. This report does not include the
results of the other auditors’ testing of internal control over financial reporting or compliance and other
matters that are reported on separately by those auditors.
Internal Control Over Financial Reporting
Management of the City is responsible for establishing and maintaining effective internal control over
financial reporting (internal control). In planning and performing our audit of the financial statements, we
considered the City’s internal control to determine the 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. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified.
161
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free of
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
determination of financial statement amounts. 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.
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 results 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. As required by South Dakota Codified Law 4-
11-11, this report is a matter of public record and its distribution is not limited.
Lincoln, Nebraska
May 3, 2017
162
The Honorable Mayor, Members of
the City Council and Management
City of Brookings, South Dakota
As part of our audit of the financial statements of the City of Brookings, South Dakota as of and for the
year ended December 31, 2016, we wish to communicate the following to you.
AUDIT SCOPE AND RESULTS
Auditor’s Responsibility Under 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
An audit performed 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 is designed to obtain reasonable, rather than
absolute, assurance about the financial statements. In performing auditing procedures, we establish scopes
of audit tests in relation to the financial statements taken as a whole. Our engagement does not include a
detailed audit of every transaction. Our engagement letter more specifically describes our responsibilities.
These standards require communication of significant matters related to the financial statement audit that
are relevant to the responsibilities of those charged with governance in overseeing the financial reporting
process. Such matters are communicated in the remainder of this letter or have previously been
communicated during other phases of the audit. The standards do not require the auditor to design
procedures for the purpose of identifying other matters to be communicated with those charged with
governance.
An audit of the financial statements does not relieve management or those charged with governance of their
responsibilities. Our engagement letter more specifically describes your responsibilities.
The audits of the financial statements of the Brookings Health System Fund, the Brookings Municipal
Utilities Telephone, Electric, Water and Wastewater Funds, and the Brookings Health System Foundation,
a discretely presented component unit of the City, are performed by other auditors. Our opinions as they
relate to the above-mentioned financial statements are based solely on the reports of the other auditors.
Qualitative Aspects of Significant Accounting Policies and Practices
Significant Accounting Policies
The City’s significant accounting policies are described in Note 1 of the audited financial statements. The
following accounting policies and practices are of significant importance to the City’s financial statements:
• Fund accounting and the reconciliation of the governmental funds and government-wide financial
statements
• Determination of governmental fund types and fund balance classifications
• Determination of potential component units
2
Alternative Accounting Treatments
No matters are reportable.
Management Judgments and Accounting Estimates
Accounting estimates are an integral part of financial statement preparation by management, based on its
judgments. The following areas involve significant areas of such estimates for which we are prepared to
discuss management’s estimation process and our procedures for testing the reasonableness of those
estimates:
• Allowance for uncollectible accounts
• Estimated useful lives assigned to capital assets
• Health insurance claims incurred
• Accrued closure/post-closure care costs
Financial Statement Disclosures
The following areas involve particularly sensitive financial statement disclosures for which we are prepared
to discuss the issues involved and related judgments made in formulating those disclosures:
• Revenue and receivables disclosures in connection with the Brookings Health System Fund
• Debt obligations – Long-term liabilities
• Pension plan
• Tax abatements
Audit Adjustments
During the course of any audit, an auditor may propose adjustments to financial statement amounts.
Management evaluates our proposals and records those adjustments which, in its judgment, are required to
prevent the financial statements from being materially misstated.
Areas in which adjustments were proposed and recorded include:
• Capital assets and culture and recreation expenses for governmental activities
• Capital assets and capital grants and contributions for governmental activities
• Accounts payable and culture and recreation expenses for governmental activities
• Unavailable revenues and miscellaneous revenues for the general fund
• Retainage payable and capital outlay expenditures for the Swiftel center fund
Auditor’s Judgments About the Quality of the City’s Accounting Principles
During the course of the audit, we made the following observations regarding the City’s application of
accounting principles. The City implemented the provisions of the following Governmental Accounting
Standards Board (GASB) Statements for its fiscal year ended December 31, 2016:
• GASB Statement No. 72 – Fair Value Measurement and Application
3
• GASB Statement No. 73 – Accounting and Financial Reporting for Pensions and Related Assets
That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of
GASB Statements 67 and 68
• GASB Statement No. 76 – The Hierarchy of Generally Accepted Accounting Principles for State
and Local Governments
• GASB Statement No. 77 – Tax Abatement Disclosures
• GASB Statement No. 79 – Certain External Investment Pools and Pool Participants
• GASB Statement No. 82 – Pension Issues, an amendment of GASB Statements No. 67, 68, and 73
Disagreements with Management
No matters are reportable.
Difficulties Encountered in Performing the Audit
No matters are reportable.
Other Material Written Communication
Listed below is another material written communication between management and us related to the audit:
• Management representation letter (attached)
OTHER MATTERS
We observed the following matters and offer these comments and suggestions with respect to matters which
came to our attention during the course of the audit of the financial statements. Our audit procedures are
designed primarily to enable us to form an opinion on the financial statements and, therefore, may not bring
to light all weaknesses in policies and procedures that may exist. However, these matters are offered as
constructive suggestions for the consideration of management as part of the ongoing process of modifying
and improving financial and administrative practices and procedures. We can discuss these matters further
at your convenience and may provide implementation assistance for changes or improvements.
New Accounting Standards
Governmental Accounting Standards Board Statement No. 75
The Governmental Accounting Standards Board (GASB) has issued Statement No. 75, Accounting and
Financial Reporting for Postemployment Benefits Other Than Pensions (GASB 75). GASB 75 addresses
the accounting and financial reporting for Other Postemployment Benefits (OPEB) that are provided to
employees of state and local government employers. GASB 75 establishes standards for measuring and
recognizing assets and liabilities, deferred outflows and inflows of resources, and expenses. Note
disclosures and required supplementary information requirements about OPEB are also addressed.
Governments with postemployment benefits other than pensions need to closely evaluate the impact of this
Standard, as the revisions outlined by GASB may require many governments to recognize a much larger
OPEB liability than is currently being reported.
This statement will be effective for the City’s fiscal year ending December 31, 2018.
4
Governmental Accounting Standards Board Statement No. 83
The Governmental Accounting Standards Board (GASB) has issued Statement No. 83, Certain Asset
Retirement Obligations. GASB 83 establishes uniform criteria for governments to recognize and measure
certain asset retirement obligations (AROs). An ARO is defined as a legally enforceable liability associated
with the retirement of a tangible capital asset. Examples could be costs associated with decommissioning
a nuclear power plant or disposal of an x-ray machine. An ARO is recognized when the liability is incurred,
which is manifested by the occurrence of both an external obligating event (such as a legally binding
contract or a court judgment) and an internal obligating event (such as placing a tangible capital asset into
service). A government also recognizes a deferred outflow of resources when it recognizes an ARO
liability. The ARO is measured at the best estimate of the current value of outlays expected to be incurred.
Additional note disclosures are also required.
This statement will be effective for the City’s fiscal year ending December 31, 2019.
Governmental Accounting Standards Board Statement No. 84
The Governmental Accounting Standards Board (GASB) has issued Statement No. 84, Fiduciary Activities
(GASB 84). GASB 84 establishes criteria for identifying fiduciary activities. It presents separate criteria
for evaluating component units, pension and other postemployment benefit arrangements, and other
fiduciary activities. The focus is on a government controlling the assets of the fiduciary activity and
identification of the beneficiaries of those assets. Fiduciary activities are reported in one of four types of
funds: pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds,
or custodial funds. Custodial funds are used to report fiduciary activities that are not held in a trust. The
agency fund designation will no longer be used. GASB 84 also provides guidance on fiduciary fund
statements and timing of recognition of a liability to beneficiaries.
This statement will be effective for the City’s fiscal year ending December 31, 2019.
Accounting Standards Currently Being Proposed by GASB
Leases
Like their business counterparts, governments routinely enter into leases for vehicles, heavy equipment,
buildings and other items. Similar to the Financial Accounting Standards Board (FASB), the Governmental
Accounting Standards Board (GASB) wants to change the financial reporting for operating leases. GASB
proposes all lease agreements should represent financings and use a single accounting approach. GASB’s
proposed standard, Leases, would require government lessees to recognize a lease liability and an intangible
asset representing their right to use the leased asset, with limited exception. Lessees would amortize the
leased asset over the term of the lease and recognize interest expense related to the lease liability.
GASB recently concluded the initial re-deliberations on the proposed exposure draft in February 2017.
GASB expects to continue reviewing a draft of the final statement, with final statement approval expected
in June 2017. The requirements of the proposed statement would be effective for reporting periods
beginning after December 15, 2019, with earlier application permitted.
*****
5
This communication is intended solely for the information and use of management, the Mayor, Members
of the City Council and other within the organization and is not intended to be and should not be used by
anyone other than these specified parties.
May 3, 2017
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:RES 17-052,Version:1
Action on Resolution 17-052, a Resolution Awarding the Contract on 2017-08STI Street Maintenance
and Overlay Project.
Summary:
This resolution will award a contract for 2017-08STI, Street Maintenance and Overlay Project to
Bowes Construction Inc. in the amount of $384,690.00.
Background:
This project is the annual street maintenance project which includes asphalt milling, digouts and
overlays on various streets in Brookings that are in need of repair. The streets identified for repair
this year include:
·Alley Paving from 1st Street S. to 2nd Street S. between 5th Avenue S. and 6th Avenue S. This
is an assessment project to pave the alley that was approved by the City Council. The
assessment cost based on the bid prices is approximately $40 per front foot which is lower
than the proposed cost of $55 per front foot listed in the Resolution of Necessity.
·David Cove: The work on this street will entail milling along the curb and gutter and paving
with two inch asphalt overlay. Drain tile work was completed last year to improve the
subsurface drainage.
·Onaka Trail, south of 8th Street South: The work on this street will digouts, milling along the
curb and a two-inch asphalt overlay.
·Crystal Ridge Road between Indian Hills Road and Trail Ridge Road: The work on this street
will entail digouts, milling along the curb and a two-inch asphalt overlay.
·Bike Trail: The bike trail work includes a two-inch asphalt overlay on the bike trails along 22nd
Avenue and along 8th Street South near the airport. The project also includes additional
paving near the bridge drainage structure that was constructed last year east of the 3M
property.
·Brookings Regional Airport: The project includes asphalt repair and paving on the taxilanes in
the hangar area.
The bid letting for this project was held on Tuesday, May 2, 2017 and the City received the following
bids:
Bowes Construction Co., Inc., Brookings, SD:$384,690.00
Duininck, Inc., Prinsburg, MN:$486,522.44
The low bid is approximately 18 % lower than the engineer’s estimate of $472,430.00.
Fiscal Impact:
The City will enter into a contract with Bowes Construction Co., Inc. for the low bid amount of
City of Brookings Printed on 5/5/2017Page 1 of 2
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File #:RES 17-052,Version:1
$384,690.00.
Recommendation:
Staff recommends approval.
Attachments:
Resolution
City of Brookings Printed on 5/5/2017Page 2 of 2
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Resolution 17-052
Resolution Awarding Bids on Project 2017-08STI
Street Maintenance and Overlay Project
Whereas, the City of Brookings opened bids for Project 2017-08STI Street Maintenance
and Overlay Project on Tuesday, May 2, 2017 at 1:30 pm at the Brookings City &
County Government Center; and
Whereas, the City of Brookings has received the following bids for Project
2017-08STI Street Maintenance and Overlay project: Bowes Construction Co., Inc.:
$384,690.00, and Duininck Inc.: $486,522.44.
Now Therefore, Be It Resolved that the total low bid of $384,690.00 for Bowes
Construction Co., Inc. be accepted.
Passed and approved this 9th day of May, 2017.
CITY OF BROOKINGS
________________________________
Keith W. Corbett, Mayor
ATTEST:
_________________________
Shari Thornes, City Clerk
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:RES 17-059,Version:1
Action on Resolution 17-059, a Resolution authorizing Change Order No. 3 (Final) for 2016-09STI,
LeFevre Drive Storm Sewer Project; Timmons Construction, Inc.
Summary:
This resolution will approve Change Order No. 3 (Final) for 2016-09STI, LeFevre Drive Storm Sewer
Project, for an increase of $15,196.14 and extend the contract time by one working day to close out
the contract.
Background:
This project is located on LeFevre Drive from the south side of 6th Street to the intersection of the
LeFevre Drive cul-de-sac and was designed by the City Engineering staff. The project included new
storm sewer pipes and inlets, concrete pavement, striping, erosion control and miscellaneous items.
This project was constructed in advance of the 6th Street reconstruction project to allow for storm
sewer improvements and wider intersection pavement for truck traffic turning movements. The
project has been completed and is ready to be closed out.
This change order will adjust bid quantities to as-constructed quantities for an increase of $15,196.14
to the contract. The extra cost was related to extra pavement and excavation removals to perform a
more uniform tie-in to the existing pavement. The change order also extends the final completion
date by one working day since the ground was frozen before their final completion date last fall and
seeding could not be completed before the deadline. A project summary is as follows:
Original Contract Price:$271,765.50
Increase from Previously Approved Change Orders (No.1 & 2):$8,729.56
Contract Price Prior to this Change Order:$280,495.06
Increase of this Change Order (No. 3 Final):$15,196.14
Contract Price incorporating this Change Order:$295,691.20
Fiscal Impact:
There will be an increase of $15,196.14 to the contract, and the increase is within the budgeted
amount for this project.
Recommendation:
Staff recommends approval.
Attachments:
Resolution
City of Brookings Printed on 5/5/2017Page 1 of 1
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Resolution 17-059
Resolution Authorizing Change Order No. 3 (Final) for
2016-09STI LeFevre Drive Storm Sewer Project, Timmons Construction, Inc.
Be It Resolved by the City Council that the following change order be allowed for 2016-
09STI, LeFevre Drive Storm Sewer Project:
Construction Change Order Number 3: Adjust bid quantities to as-constructed
quantities for an increase of $15,196.14 to the contract and extend the final
completion date by one working day to close out the project.
Passed and approved this 9
th day of May, 2017.
CITY OF BROOKINGS
________________________________
Keith W. Corbett, Mayor
ATTEST:
_________________________
Shari Thornes, City Clerk
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ORD 17-008,Version:3
Introduction and First Reading on Ordinance 17-008, an Ordinance amending the Zoning Ordinance
of the City of Brookings and pertaining to Section 94-396 Wireless Communication Facilities for the
purpose of administration of the Zoning Ordinance. (Ordinance has changed from First Reading held
March 28, 2017). Public Hearing: May 23, 2017.
Summary:
The City of Brookings is proposing an amendment to the Zoning Ordinance primarily to include
definitions and regulations for Distributed Antenna Systems (DAS) and Small Cell Facilities.
Council Action History: A First Reading was held on March 28, 2017, with a Second Reading was
held on April 25, 2017 where it was tabled to May 9, 2017. Due to significant changes, the process
for this Ordinance restart with a First Reading on May 9, 2017.
Background:
The current ordinance pertaining to wireless communication facilities was most recently revised in
2005. Due to new technology and changes within the industry an amendment is necessary. The
ordinance amendment allows for smaller wireless facilities, such as those needed for cell phone
service.
New telecommunication facility poles may be built to a maximum of 35 feet in height when located
within the public right-of-way or to a height consistent with adjacent utility or street light poles. New
facilities may be co-located on existing poles without a height restriction. The ordinance requires a
permit issued by City staff for any new wireless communication facility to ensure the requirements are
met.
SDN Communications provided some information that is included in the attachments. There is
additional information at the following website:<https://sdncommunications.com/landing/small-cells/>
Planning Commission Recommendation:
The Planning Commission voted 7-0 to recommend approval of the ordinance.
Attachments:
Ordinance - clean - posted 5.4.2017
Ordinance - marked - posted 5.4.2017
Letter from Moss & Barnett - posted 4.19.2017
Notice
PC Minutes 3-14-2017
SDN Presentation
SDN Small Cell Brochure
City of Brookings Printed on 5/5/2017Page 1 of 2
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File #:ORD 17-008,Version:3
Small Cell Permit Application
Ordinance - marked version - posted 4.19.2017
Ordinance - clean - posted 3.23.2017
Ordinance - marked version - posted 3.23.2017
City of Brookings Printed on 5/5/2017Page 2 of 2
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Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
Ordinance 17-008
An Ordinance Amending the Zoning Ordinance of the City of Brookings
to Include Provisions Pertaining to Small Cell Facilities and Distributed
Antenna Systems in the City of Brookings.
BE IT ORDAINED AND ENACTED BY THE COUNCIL OF THE CITY OF
BROOKINGS, STATE OF SOUTH DAKOTA, AS FOLLOWS:
I.
That Section 94-396 of the Ordinances of the City of Brookings be amended to read as
follows:
Sec. 94-396. - Wireless communication facilities.
The purpose of this section is to establish regulations and performance standards for
the siting of wireless communication facilities (WCFs) in a manner that will protect the
public's health, safety, and welfare and maintain the aesthetic integrity of the community
(1)Permit required. An application for a building permit is required prior to the
construction of any WCF. Compliance with all applicable building codes,
navigation hazard requirements, Federal Aviation Administration Regulations
and section 94-164 must be achieved before a permit will be issued.
(2)Definitions. The following definitions shall apply:
Amateur radio operator tower: A structure used for the transmission, broadcast
or reception of amateur radio or citizen band signals.
Antenna: Any device that radiates or captures electromagnetic wave signals
including digital and analog voice and data signals or video or microwave signals.
Antenna support structure: An existing building or structure such as, but not
limited to, utility poles, light poles, signs, elevated water tanks and steeples upon
which an applicant proposes to install wireless communications facilities.
Broadcast tower: A structure for the transmission of radio or television broadcast
communications. This term does not include offices or studios.
Co-location/site sharing: Use of an antenna support structure or
telecommunications tower by two or more wireless license holders or by one wireless
license holder for more than one type of communication. This includes the placement
of a WCF on a structure owned and operated by a municipal or public utility.
Distributed Antenna System (DAS):A system consisting of: (1) a number of
remote communications nodes deployed throughout the desired coverage area,
with each node including at least one antenna, but not more than three antennas
per provider, for transmission and reception; (2) a high capacity signal transport
medium (typically fiber optic cable) connecting each node to a central
communications hub site; and (3) radio transceivers located at the hub site (rather
than at each individual node as is the case for small cells) to process or control the
communications signals transmitted and received through the antennas.
Equipment facility: A structure used to contain ancillary equipment for a WCF,
such as cabinets, pedestals and similar devices.
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
Height: The distance measured from the original grade to the highest point on
the WCF, including the antenna(s).
Small Cell Facility:A wireless service facility that either meets both of the
following qualifications or is within a stealth design that is consistent with the design
guidelines:
1. Each antenna is located inside an enclosure of no more than five (5) cubic
feet in volume or, in the case of an antenna that has exposed elements, the
antenna and all of its exposed elements could fit within an enclosure of no
more than five (5) cubic feet, however, the maximum dimensions of the
antenna shall not exceed 36” in height and 16” in diameter; and
2. Each provider’s equipment enclosures shall be no larger than seventeen
(17) cubic feet in volume. The following associated equipment may be located
outside of the primary equipment enclosure and, if so located, is not included in
the calculation of equipment volume: electric meter, concealment,
telecommunications demarcation box, underground enclosures, back-up power
systems, grounding equipment, power transfer switch, and cut-off switch.
Stealth: The ability of freestanding telecommunication towers to blend into the
neighborhood environment at a given location and the ability to camouflage or
conceal the presence of wireless communication facilities when attached to antenna
support structures.
Telecommunications tower: Any pole, spire, structure or combination thereof,
including supporting lines, cables, wires, braces and mast, designed and
constructed primarily for the purpose of supporting one (1) or more antennas,
including self supporting lattice towers, guyed towers or monopole towers. A
communication tower may include, but not be limited to, radio and television
towers, microwave towers, common carrier towers, cellular telephone towers and
personal communication service towers.
Temporary WCF: A WCF that is placed in service for less than 180 days.
Wireless communications facilities: One or more antenna, tower, base station,
antenna support structure, mechanical and/or electronic equipment, conduit, cable,
fiber, wire, and associated structures, enclosures, assemblages, devices and
supporting elements that generate, transmit or produce a signal used for
communication that is proposed by an entity other than the City, including but not
limited to radio/tv/satellite and broadcast towers, telephone service, including new
microwave or cellular towers, personal wireless service facilities, DAS, small cell
facilities and Temporary WCF.
(3) Siting and co-location criteria. The siting and co-location of all WCFs shall be
subject to the following criteria before consideration will be given to a new site:
a.WCFs shall be located on existing antenna support structures, such as utility
poles, light poles, signs, elevated water tanks, buildings and other WCFs; or
b.WCFs shall co-locate or site share upon existing telecommunication towers; or
c.WCFs shall consider the use of public property and structures.
d.If an applicant has shown a good faith effort to co-locate but has found it not
to be feasible, a written statement indicating the reasons why co-location is
not feasible shall be provided
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
(4) Application requirements. The following information is required prior to the siting
of all WCFs. Installing antenna(s) on existing WCFs and amateur radio operator
towers are exempt from these requirements.
a.In business and industrial districts, a scaled drawing or aerial map, showing
the subject property and all properties within one and one-half times the
height of the proposed tower and the location of all existing buildings and
structures, and the exact location of the tower and equipment facility. In
residential districts, a WCF on an existing antenna support structure shall be
considered through administrative review. A proposed telecommunication
tower shall be considered through the conditional use permit process. An
application shall be accompanied by a scaled drawing or aerial map showing
the subject property and all properties within three times the height of the
proposed tower and the location of all existing buildings and structures and
the exact location of the tower and equipment facility.
b.If applicable, an application must also include written documentation under a
licensed engineer's stamp verifying the need for a guyed-lattice tower when
no other means of antenna support structure is available due to technical
engineering constraints.
c.Procedure for Administrative Review for WCFs in the public right of way:
(1) The City shall issue a written decision concerning the application within
sixty (60) days of submission of the initial application unless (a) the City
notified the applicant that its application was incomplete within thirty (30) days
of filing. If so, the remaining time from the sixty (60) day total review time is
suspended until the applicant provides the missing information, (b) extension
of time is agreed to by the applicant, or (c) additional time required by
processes of the Federal Aviation Administration (FAA), the State Historic
Preservation Office or the Historic Preservation Commission, if applicable to
the proposed installation, and to the extent that the same are beyond the
control of the City. The running of the aforementioned sixty (60) day period
shall not otherwise be tolled.
(2) Failure to issue a written decision within sixty (60) days shall constitute
an approval of the application.
(3) The provisions of this subsection (c) do not apply to applications for
facilities outside of the public rights of way in the municipality.
(5)Development standards.
a.Location and setback
1.Antenna: Antenna(s) that are attached to support structures are exempt
from the setback requirements in the district in which they are located.
The antenna(s) may extend up to five feet horizontally beyond the edge
of the support structure provided it does not encroach over the property
line.
2.Telecommunication towers: A telecommunication tower shall meet the
setback requirements for the district in which it is located. A
telecommunication tower shall also be constructed on a lot so that it is
as far away as possible from existing off-site buildings, and in no event
nearer to any residential building than a distance of one hundred percent
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
of the height of the tower. A telecommunications tower shall not be closer
to a residential district boundary line than one hundred percent of its
height. Where telecommunication towers are required to meet FAA paint
and/or lighting regulations, the distance between them shall not be less
than one-half mile.
3.Equipment facilities: All equipment facilities shall meet the setback
requirements for the district in which they are located.
4.Amateur radio operator tower: All amateur radio operator towers shall
meet the setback requirements for the district in which they are located.
b.Height.
1.Antenna(s) attached to antenna support structures may not add more
than 20 feet in height to the existing building or structure to which it is
attached. In residential districts, the maximum height including the
antenna support structure and the antenna(s) is 100 feet.
2.Telecommunication towers:
(i)In all industrial districts, the tower structure shall not exceed the
maximum height of 200 feet.
(ii)In all business districts, except the RB-4, B-2A and B-5 districts, the
maximum height is 100 feet.
(iii)In the agricultural/conservation district, as depicted on the adopted
future land use plan, the maximum height is 200 feet.
(iv)In residential districts, the maximum height shall be determined
through the conditional use permit process.
3.Amateur radio operator towers shall have a maximum height of 35 feet.
Exceptions: Antennas co-located upon existing structures. In addition, for
every one additional foot in from the side or rear building setback lines,
one additional foot in height may be added, to a maximum height of 60
feet.
4.Broadcast towers may be erected to a height as approved by the city council
upon conditional use review.
c.Screening and landscaping. Telecommunication tower sites and equipment facilities
shall be screened when there exists a clear view from adjacent residential uses. A
fence, wall, berm, shrubbery or tree plantings shall be installed to a sufficient height
along the perimeter or in appropriate areas in order to reduce the visual impact of
the tower base and buildings. Existing mature tree growth and natural landforms
shall be preserved to the maximum extent possible and may be a sufficient buffer.
If a chainlink fence is erected, the fence shall have wood or plastic slats woven into
the fence, open mesh windscreens installed or additional shrubbery or tree plantings
located outside the fence.
d.Illumination. Towers shall not be artificially lighted unless required by the FAA or
other governing authority. Security or safety lighting for equipment facilities is
permitted.
e.Design. Towers shall be of a neutral color unless otherwise required by the FAA.
Antenna(s) installed on support structures shall be of a neutral color that is the same
as or compatible with the support structure. Buildings and other structures shall be
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
made of exterior materials and colors that will blend the facilities to the natural
setting and built environment. In residential districts, aesthetics is a high priority.
Therefore, only a monopole design shall be permitted unless otherwise approved
during the administrative review or conditional use process. In addition,
incorporating stealth design into the tower and equipment facilities whenever
possible will be an important factor in the review of any conditional use permit
application.
f.Maintenance. Telecommunication towers, antenna support structures, and WCFs
shall be maintained in compliance with Electronic Industries
Association/Telecommunications Industries Association Standard (EIA/TIA) 222
Revision G Standard entitled "Structural Standards for Steel Antenna Towers and
Antenna Supporting Structures" as it may be updated or amended.
g.Abandonment. Any wireless communication facility that is no longer in use shall be
reported to the city by the facility owner. If a WCF is not operated for a continuous
period of 12 months, it shall be considered abandoned and the owner shall remove
the WCF within six months.
h.Development Standards for Small Cell Facilities and Distributed Antenna Systems
(DAS):
1. The applicant shall demonstrate that through location, construction, or
stealthing, the proposed facility or network of facilities will have minimum
visual impact upon the appearance of adjacent properties and the views from
adjacent residential neighborhoods and the pedestrian environment, while
retaining viable opportunities for future collocation, provided applications for
designs consistent with the design guidelines provided for in subsection 5.e
of this section shall be deemed to have met the requirement of this
subsection.
2. Documentation of the number of other entities desiring to use the
telecommunications facility that can be accommodated within the design
parameters of the telecommunications facility as proposed.
3. A statement indicating the owner's commitment to allow feasible shared use
of the facility within its design capacity for collocation.
4. The proposed site plan and design plans meet or exceed all applicable
standards, including without limitation those of the FAA, Federal
Communications Commission (FCC), American National Standards Institute
(ANSI), and Institute of Electrical and Electronics Engineers (IEEE)
standards for power density levels and structural integrity, American
Concrete Institute (ACI), American Standards Testing and Materials Institute
(ASTM), the National Electrical Code, and the American Steel Institute. The
telecommunications facility must comply with building codes and other
federal, state, and local regulations, Applicant must also comply with
applicable Historic Preservation ordinances of the City.
5. With respect to telecommunication facilities within public rights-of-way.
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
a. Support structures and above-ground transmission equipment shall
be located outside the pedestrian portion of any sidewalk.
b. New telecommunication facility support structures may not be erected
to a height greater than the height surrounding utility poles or street
lights, whichever is greater. If no utility poles are present, the total
height shall be built to a maximum height of 35’, including antennas,
lightning rods or other extensions. All new proposed structures, or a
stealth telecommunications support structure replacing an existing
support structure or alternative structure, within the right-of-way shall
be designed for a minimum of two wireless communication facility
providers.
c. Telecommunication facilities shall be constructed consistent with the
design requirements of the Community Development Department,
and, where applicable, the Historic Preservation Commission
II.
Any or all ordinances in conflict herewith are hereby repealed.
First Reading:May 9, 2017
Second Reading:May 23, 2017
Published:May 26, 2017
CITY OF BROOKINGS, SD
__________________________________
Keith W. Corbett, Mayor
ATTEST:
_____________________________
Shari Thornes, City Clerk
Disregard
Posted 3.28.2017
Ordinance 17-008
An Ordinance Amending the Zoning Ordinance of the City of Brookings to
Include Provisions Pertaining to Small Cell Facilities and Distributed Antenna
Systems in the City of Brookings.
Be It Ordained and Enacted by the Council of the City of Brookings, State of South
Dakota, as follows:
I.
That Section 94-396 of the Ordinances of the City of Brookings be amended to read as
follows:
Sec. 94-396. - Wireless communication facilities.
The purpose of this section is to establish regulations and performance standards for
the siting of wireless communication facilities (WCFs) in a manner that will protect the
public's health, safety, and welfare and maintain the aesthetic integrity of the
community.
(1)Permit required.An application for a building permit is required prior to the
construction of any WCF. Compliance with all applicable building codes,
navigation hazard requirements, Federal Aviation Administration Regulations
and section 94-164 must be achieved before a permit will be issued.
(2)Definitions.The following definitions shall apply:
Amateur radio operator tower:A structure used for the transmission, broadcast
or reception of amateur radio or citizen band signals.
Antenna:Any device that radiates or captures electromagnetic wave signals
including digital and analog voice and data signals or video or microwave signals.
Antenna support structure:An existing building or structure such as, but not
limited to, utility poles, signs, elevated water tanks and steeples that support
wireless communications facilities.
Broadcast tower:A structure for the transmission of radio or television
broadcast communications. This term does not include offices or studios.
Co-location/site sharing:Use of an antenna support structure or
telecommunications tower by two or more wireless license holders or by one
wireless license holder for more than one type of communication. This includes the
placement of a WCF on a structure owned and operated by a municipal or public
utility.
Distributed Antenna System (DAS): A system consisting of: (1) a number of
remote communications nodes deployed throughout the desired coverage area,
each including at least one antenna for transmission and reception; (2) a high
capacity signal transport medium (typically fiber optic cable) connecting each node
to a central communications hub site; and (3) radio transceivers located at the hub
Disregard
Posted 3.28.2017
site (rather than at each individual node as is the case for small cells) to process or
control the communications signals transmitted and received through the antennas.
Equipment facility:A structure used to contain ancillary equipment for a WCF,
such as cables, wires, lines, cabinets, pedestals and similar devices.
Height:The distance measured from the original grade to the highest point on
the WCF, including the antenna(s).
Small Cell Facility:A wireless service facility that either meets both of the
following qualifications or is within a stealth design that is consistent with the design
guidelines:
1. Each antenna is located inside an enclosure of no more than five (5) cubic
feet in volume or, in the case of an antenna that has exposed elements, the
antenna and all of its exposed elements could fit within an enclosure of no
more than five (5) cubic feet, however, the maximum dimensions of the
antenna shall not exceed 36” in height and 16” in diameter; and
2. Primary equipment enclosures are no larger than seventeen (17) cubic feet in
volume. The following associated equipment may be located outside of the
primary equipment enclosure and, if so located, is not included in the
calculation of equipment volume: electric meter, concealment,
telecommunications demarcation box, underground enclosures, back-up
power systems, grounding equipment, power transfer switch, and cut-off
switch.
Small Cell Network: A collection of interrelated small cell facilities designed to
deliver wireless service.
Stealth:The ability of freestanding telecommunication towers to blend into the
neighborhood environment at a given location and the ability to camouflage or
conceal the presence of wireless communication facilities when attached to antenna
support structures.
Telecommunications tower:Any pole, spire, structure or combination thereof,
including supporting lines, cables, wires, braces and mast, designed and
constructed primarily for the purpose of supporting one (1) or more antennas,
including self supporting lattice towers, guyed towers or monopole towers. A
communication tower may include, but not be limited to, radio and television
transmission towers, microwave towers, common carrier towers, cellular telephone
towers and personal communication service towers.
Temporary WCF:A WCF that is placed in service for less than 180 days.
Wireless communications facilities:One or more antenna, tower, base station,
mechanical and/or electronic equipment, conduit, cable, fiber, wire, and associated
structures, enclosures, assemblages, devices and supporting elements that
Disregard
Posted 3.28.2017
generate, transmit or produce a signal used for communication that is proposed by
an entity other than the Metropolitan Government, including but not limited to
radio/tv/satellite and broadcast towers, telephone service, including new microwave
or cellular towers, PWSF, DAS, small cell facilities and COW’s.
(3)Siting and co-location criteria.The siting and co-location of all WCFs shall be
subject to the following criteria before consideration will be given to a new site:
a. WCFs shall be located on existing antenna support structures, such as
utility poles, light poles, signs, elevated water tanks, buildings and other
WCFs; or
b. WCFs shall co-locate or site share upon existing telecommunication towers;
or
c.WCFs shall consider the use of public property and structures.
d. If an applicant has shown a good faith effort to co-locate but has found it not
to be feasible, a written statement indicating the reasons why co-location is
not feasible shall be provided.
(4)Application requirements.The following information is required prior to the siting
of all WCFs. Installing antenna(s) on existing WCFs and amateur radio operator
towers are exempt from these requirements.
a. In business and industrial districts, a scaled drawing or aerial map, showing
the subject property and all properties within one and one-half times the
height of the proposed tower and the location of all existing buildings and
structures, and the exact location of the tower and equipment facility. In
residential districts, a WCF on an existing antenna support structure shall
be considered through administrative review. A proposed
telecommunication tower shall be considered through the conditional use
permit process. An application shall be accompanied by a scaled drawing
or aerial map showing the subject property and all properties within three
times the height of the proposed tower and the location of all existing
buildings and structures and the exact location of the tower and equipment
facility.
b. Written documentation under a licensed engineer's stamp verifying the
need for a guyed-lattice tower when no other means of antenna support
structure is available due to technical engineering constraints.
(5)Development standards.
a.Location and setback.
1.Antenna:Antenna(s) that are attached to support structures are exempt
from the setback requirements in the district in which they are located.
The antenna(s) may extend up to five feet horizontally beyond the edge
of the support structure provided it does not encroach over the property
line.
Disregard
Posted 3.28.2017
2.Telecommunication towers:A telecommunication tower shall meet the
setback requirements for the district in which it is located. A
telecommunication tower shall also be constructed on a lot so that it is
as far away as possible from existing off-site buildings, and in no event
nearer to any residential building than a distance of one hundred
percent of the height of the tower. A telecommunications tower shall not
be closer to a residential district boundary line than one hundred
percent of its height. Where telecommunication towers are required to
meet FAA paint and/or lighting regulations, the distance between them
shall not be less than one-half mile.
3.Equipment facilities:All equipment facilities shall meet the setback
requirements for the district in which they are located.
4.Amateur radio operator tower:All amateur radio operator towers shall
meet the setback requirements for the district in which they are located.
b.Height.
1. Antenna(s) attached to antenna support structures may not add more
than 20 feet in height to the existing building or structure to which it is
attached. In residential districts, the maximum height including the
antenna support structure and the antenna(s) is 100 feet.
2. Telecommunication towers:
(i) In all industrial districts the maximum height is 200 feet.
(ii) In all business districts, except the RB-4, B-2A and B-5 districts, the
maximum height is 100 feet.
(iii) In the agricultural/conservation district, as depicted on the adopted
future land use plan, the maximum height is 200 feet.
(iv) In residential districts, the maximum height shall be determined
through the conditional use permit process.
3. Amateur radio operator towers shall have a maximum height of 35 feet.
Exception: For every one additional foot in from the side or rear building
setback lines, one additional foot in height may be added, to a
maximum height of 60 feet.
4. Broadcast towers may be erected to a height as approved by the city
council upon conditional use review.
c.Screening and landscaping.Telecommunication tower sites and equipment
facilities shall be screened when there exists a clear view from adjacent
residential uses. A fence, wall, berm, shrubbery or tree plantings shall be
installed to a sufficient height along the perimeter or in appropriate areas in
order to reduce the visual impact of the tower base and buildings. Existing
mature tree growth and natural landforms shall be preserved to the
maximum extent possible and may be a sufficient buffer. If a chainlink fence
is erected, the fence shall have wood or plastic slats woven into the fence,
Disregard
Posted 3.28.2017
open mesh windscreens installed or additional shrubbery or tree plantings
located outside the fence.
d.Illumination.Towers shall not be artificially lighted unless required by the
FAA or other governing authority. Security or safety lighting for equipment
facilities is permitted.
e.Design.Towers shall be of a neutral color unless otherwise required by the
FAA. Antenna(s) installed on support structures shall be of a neutral color
that is the same as or compatible with the support structure. Buildings and
other structures shall be made of exterior materials and colors that will
blend the facilities to the natural setting and built environment. In residential
districts, aesthetics is a high priority. Therefore, only a monopole design
shall be permitted. In addition, incorporating stealth design into the tower
and equipment facilities whenever possible will be an important factor in the
review of any conditional use permit application.
f.Maintenance.Telecommunication towers, antenna support structures, and
WCFs shall be maintained in compliance with Electronic Industries
Association/Telecommunications Industries Association Standard (EIA/TIA)
222 Revision F Standard entitled "Structural Standards for Steel Antenna
Towers and Antenna Supporting Structures" as it may be updated or
amended.
g.Abandonment.Any wireless communication facility that is no longer in use
shall be reported to the city by the facility owner. If a WCF is not operated
for a continuous period of 12 months, it shall be considered abandoned and
the owner shall remove the WCF within six months.
h.Development Standards for Small Cell Facilities and Distributed Antenna
Systems (DAS):
1. The applicant shall demonstrate that through location, construction, or
stealthing, the proposed facility or network of facilities will have
minimum visual impact upon the appearance of adjacent properties
and the views from adjacent residential neighborhoods and the
pedestrian environment, while retaining viable opportunities for future
collocation, provided applications for designs consistent with the
design guidelines provided for in subsection 5.e of this section shall be
deemed to have met the requirement of this subsection.
2.Documentation of the number of other users that can be
accommodated within the design parameters of the
telecommunications facility as proposed.
3.A statement indicating the owner's commitment to allow feasible
shared use of the facility within its design capacity for collocation.
4.The proposed site plan and design plans meet or exceed all applicable
standards, including without limitation those of the Federal
Disregard
Posted 3.28.2017
Communications Commission (FCC), American National Standards
Institute (ANSI), and Institute of Electrical and Electronics Engineers
(IEEE) standards for power density levels and structural integrity,
American Concrete Institute (ACI), American Standards Testing and
Materials Institute (ASTM), the National Electrical Code, and the
American Steel Institute. The telecommunications facility must comply
with building codes and other federal, state, and local regulations,
Applicant must also comply with applicable Historic Preservation
ordinances of the City.
5. With respect to telecommunication facilities within public rights-of-way.
a. Support structures and above-ground transmission equipment
shall be located outside the pedestrian portion of any sidewalk.
b. New telecommunication facility support structures may not be
erected to a height greater than the height surrounding utility
poles or street lights, whichever is greater. If no utility poles are
present, the total height shall be built to a maximum height of
35’, including antennas, lightning rods or other extensions. All
new proposed structures, or a stealth telecommunications
support structure replacing an existing support structure or
alternative structure, within the right-of-way shall be designed
for a minimum of two wireless communication facility providers.
c. Telecommunication facilities shall be constructed consistent
with the design requirements of the Community Development
Department, and, where applicable, the Historic Preservation
Commission.
II.
Any or all ordinances in conflict herewith are hereby repealed.
First Reading:March 28, 2017
Second Reading:April 25, 2017
Published:
CITY OF BROOKINGS, SD
Scott Munsterman, Mayor
ATTEST:
Shari Thornes, City Clerk
Disregard
Posted 3.28.2017
Ordinance 17-008
An Ordinance Amending the Zoning Ordinance of the City of Brookings to
Include Provisions Pertaining to Small Cell Facilities and Distributed Antenna
Systems in the City of Brookings.
Be It Ordained and Enacted by the Council of the City of Brookings, State of South
Dakota, as follows:
I.
That Section 94-396 of the Ordinances of the City of Brookings be amended to read as
follows:
Sec. 94-396. - Wireless communication facilities.
The purpose of this section is to establish regulations and performance standards for
the siting of wireless communication facilities (WCFs) in a manner that will protect the
public's health, safety, and welfare and maintain the aesthetic integrity of the
community.
(1)Permit required.An application for a building permit is required prior to the
construction of any WCF. Compliance with all applicable building codes,
navigation hazard requirements, Federal Aviation Administration Regulations
and section 94-164 must be achieved before a permit will be issued.
(2)Definitions.The following definitions shall apply:
Amateur radio operator tower:A structure used for the transmission, broadcast
or reception of amateur radio or citizen band signals.
Antenna:Any device that radiates or captures electromagnetic wave signals
including digital and analog voice and data signals or video or microwave signals.
Antenna support structure:An existing building or structure such as, but not
limited to, utility poles, signs, elevated water tanks and steeples that support
wireless communications facilities.
Broadcast tower:A structure for the transmission of radio or television
broadcast communications. This term does not include offices or studios.
Co-location/site sharing:Use of an antenna support structure or
telecommunications tower by two or more wireless license holders or by one
wireless license holder for more than one type of communication. This includes the
placement of a WCF on a structure owned and operated by a municipal or public
utility.
Distributed Antenna System (DAS): A system consisting of: (1) a number of
remote communications nodes deployed throughout the desired coverage area,
each including at least one antenna for transmission and reception; (2) a high
capacity signal transport medium (typically fiber optic cable) connecting each node
to a central communications hub site; and (3) radio transceivers located at the hub
site (rather than at each individual node as is the case for small cells) to process or
control the communications signals transmitted and received through the antennas.
Disregard
Posted 3.28.2017
Equipment facility:A structure used to contain ancillary equipment for a WCF,
such as cables, wires, lines, cabinets, pedestals and similar devices.
Height:The distance measured from the original grade to the highest point on
the WCF, including the antenna(s).
Small Cell Facility:A wireless service facility that either meets both of the
following qualifications or is within a stealth design that is consistent with the design
guidelines:
1. Each antenna is located inside an enclosure of no more than five (5) cubic
feet in volume or, in the case of an antenna that has exposed elements, the
antenna and all of its exposed elements could fit within an enclosure of no
more than five (5) cubic feet, however, the maximum dimensions of the
antenna shall not exceed 36” in height and 16” in diameter; and
2. Primary equipment enclosures are no larger than seventeen (17) cubic feet in
volume. The following associated equipment may be located outside of the
primary equipment enclosure and, if so located, is not included in the
calculation of equipment volume: electric meter, concealment,
telecommunications demarcation box, underground enclosures, back-up
power systems, grounding equipment, power transfer switch, and cut-off
switch.
Small Cell Network: A collection of interrelated small cell facilities designed to
deliver wireless service.
Stealth:The ability of freestanding telecommunication towers to blend into the
neighborhood environment at a given location and the ability to camouflage or
conceal the presence of wireless communication facilities when attached to antenna
support structures.
Telecommunications tower:A self-supporting structure designed and
constructed specifically to support antenna(s) and may include a lattice, guyed-
lattice, monopole or similar structure. This term does not include towers attached to
existing buildings or structures. Any pole, spire, structure or combination thereof,
including supporting lines, cables, wires, braces and mast, designed and
constructed primarily for the purpose of supporting one (1) or more antennas,
including self supporting lattice towers, guyed towers or monopole towers. A
communication tower may include, but not be limited to, radio and television
transmission towers, microwave towers, common carrier towers, cellular telephone
towers and personal communication service towers.
Temporary WCF:A WCF that is placed in service for less than 180 days.
Wireless communications facilities:Any cables, wires, lines, antennas, antenna
arrays, shelters, towers or other equipment associated with the transmission or
reception of telecommunication signals. One or more antenna, tower, base station,
mechanical and/or electronic equipment, conduit, cable, fiber, wire, and associated
Disregard
Posted 3.28.2017
structures, enclosures, assemblages, devices and supporting elements that
generate, transmit or produce a signal used for communication that is proposed by
an entity other than the Metropolitan Government, including but not limited to
radio/tv/satellite and broadcast towers, telephone service, including new microwave
or cellular towers, PWSF, DAS, small cell facilities and COW’s.
(3)Siting and co-location criteria.The siting and co-location of all WCFs shall be
subject to the following criteria before consideration will be given to a new site:
a. WCFs shall be located on existing antenna support structures, such as
utility poles, light poles, signs, elevated water tanks, buildings and other
WCFs; or
b. WCFs shall co-locate or site share upon existing telecommunication towers;
or
c.WCFs shall consider the use of public property and structures.
d. If an applicant has shown a good faith effort to co-locate but has found it not
to be infeasible, a written statement indicating the reasons why co-location
is not feasible shall be provided.
(4)Application requirements.The following information is required prior to the siting
of all WCFs. Installing antenna(s) on existing WCFs and amateur radio operator
towers are exempt from these requirements.
a. In business and industrial districts, a scaled drawing or aerial map, showing
the subject property and all properties within one and one-half times the
height of the proposed tower and the location of all existing buildings and
structures, and the exact location of the tower and equipment facility. In
residential districts, a WCF on an existing antenna support structure shall
be considered through administrative review. A proposed
telecommunication tower shall be considered through the conditional use
permit process. An application shall be accompanied by a scaled drawing
or aerial map showing the subject property and all properties within three
times the height of the proposed tower and the location of all existing
buildings and structures and the exact location of the tower and equipment
facility.
b. Written documentation under a licensed engineer's stamp verifying the
need for a guyed-lattice tower when no other means of antenna support
structure is available due to technical engineering constraints.
(5)Development standards.
a.Location and setback.
1.Antenna:Antenna(s) that are attached to support structures are exempt
from the setback requirements in the district in which they are located.
The antenna(s) may extend up to five feet horizontally beyond the edge
of the support structure provided it does not encroach over the property
line.
Disregard
Posted 3.28.2017
2.Telecommunication towers:A telecommunication tower shall meet the
setback requirements for the district in which it is located. A
telecommunication tower shall also be constructed on a lot so that it is
as far away as possible from existing off-site buildings, and in no event
nearer to any residential building than a distance of one hundred
percent of the height of the tower. A telecommunications tower shall not
be closer to a residential district boundary line than one hundred
percent of its height. Where telecommunication towers are required to
meet FAA paint and/or lighting regulations, the distance between them
shall not be less than one-half mile.
3.Equipment facilities:All equipment facilities shall meet the setback
requirements for the district in which they are located.
4.Amateur radio operator tower:All amateur radio operator towers shall
meet the setback requirements for the district in which they are located.
b.Height.
1. Antenna(s) attached to antenna support structures may not add more
than 20 feet in height to the existing building or structure to which it is
attached. In residential districts, the maximum height including the
antenna support structure and the antenna(s) is 100 feet.
2. Telecommunication towers:
(i) In all industrial districts the maximum height is 200 feet.
(ii) In all business districts, except the RB-4, B-2A and B-5 districts, the
maximum height is 100 feet.
(iii) In the agricultural/conservation district, as depicted on the adopted
future land use plan, the maximum height is 200 feet.
(iv) In residential districts, the maximum height shall be determined
through the conditional use permit process.
3. Amateur radio operator towers shall have a maximum height of 35 feet.
Exception: For every one additional foot in from the side or rear building
setback lines, one additional foot in height may be added, to a
maximum height of 60 feet.
4. Broadcast towers may be erected to a height as approved by the city
council upon conditional use review.
c.Screening and landscaping.Telecommunication tower sites and equipment
facilities shall be screened when there exists a clear view from adjacent
residential uses. A fence, wall, berm, shrubbery or tree plantings shall be
installed to a sufficient height along the perimeter or in appropriate areas in
order to reduce the visual impact of the tower base and buildings. Existing
mature tree growth and natural landforms shall be preserved to the
maximum extent possible and may be a sufficient buffer. If a chainlink fence
is erected, the fence shall have wood or plastic slats woven into the fence,
open mesh windscreens installed or additional shrubbery or tree plantings
located outside the fence.
Disregard
Posted 3.28.2017
d.Illumination.Towers shall not be artificially lighted unless required by the
FAA or other governing authority. Security or safety lighting for equipment
facilities is permitted.
e.Design.Towers shall be of a neutral color unless otherwise required by the
FAA. Antenna(s) installed on support structures shall be of a neutral color
that is the same as or compatible with the support structure. Buildings and
other structures shall be made of exterior materials and colors that will
blend the facilities to the natural setting and built environment. In residential
districts, aesthetics is a high priority. Therefore, only a monopole design
shall be permitted. In addition, incorporating stealth design into the tower
and equipment facilities whenever possible will be an important factor in the
review of any conditional use permit application.
f.Maintenance.Telecommunication towers, antenna support structures, and
WCFs shall be maintained in compliance with Electronic Industries
Association/Telecommunications Industries Association Standard (EIA/TIA)
222 Revision F Standard entitled "Structural Standards for Steel Antenna
Towers and Antenna Supporting Structures" as it may be updated or
amended.
g.Abandonment.Any wireless communication facility that is no longer in use
shall be reported to the city by the facility owner. If a WCF is not operated
for a continuous period of 12 months, it shall be considered abandoned and
the owner shall remove the WCF within six months.
h.Development Standards for Small Cell Facilities and Distributed Antenna
Systems (DAS):
1. The applicant shall demonstrate that through location, construction, or
stealthing, the proposed facility or network of facilities will have
minimum visual impact upon the appearance of adjacent properties
and the views from adjacent residential neighborhoods and the
pedestrian environment, while retaining viable opportunities for future
collocation, provided applications for designs consistent with the
design guidelines provided for in subsection 5.e of this section shall be
deemed to have met the requirement of this subsection.
2.Documentation of the number of other users that can be
accommodated within the design parameters of the
telecommunications facility as proposed.
3.A statement indicating the owner's commitment to allow feasible
shared use of the facility within its design capacity for collocation.
4.The proposed site plan and design plans meet or exceed all applicable
standards, including without limitation those of the Federal
Communications Commission (FCC), American National Standards
Institute (ANSI), and Institute of Electrical and Electronics Engineers
(IEEE) standards for power density levels and structural integrity,
American Concrete Institute (ACI), American Standards Testing and
Disregard
Posted 3.28.2017
Materials Institute (ASTM), the National Electrical Code, and the
American Steel Institute. The telecommunications facility must comply
with building codes and other federal, state, and local regulations,
Applicant must also comply with applicable Historic Preservation
ordinances of the City.
5. With respect to telecommunication facilities within public rights-of-way.
a. Support structures and above-ground transmission equipment
shall be located outside the pedestrian portion of any sidewalk.
b. New telecommunication facility support structures may not be
erected to a height greater than the height surrounding utility
poles or street lights, whichever is greater. If no utility poles are
present, the total height shall be built to a maximum height of
35’, including antennas, lightning rods or other extensions. All
new proposed structures, or a stealth telecommunications
support structure replacing an existing support structure or
alternative structure, within the right-of-way shall be designed
for a minimum of two wireless communication facility providers.
c. Telecommunication facilities shall be constructed consistent
with the design requirements of the Community Development
Department, and, where applicable, the Historic Preservation
Commission.
II.
Any or all ordinances in conflict herewith are hereby repealed.
First Reading:March 28, 2017
Second Reading:April 25, 2017
Published:
CITY OF BROOKINGS, SD
Scott Munsterman, Mayor
ATTEST:
Shari Thornes, City Clerk
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
Ordinance 17-008
An Ordinance Amending the Zoning Ordinance of the City of Brookings
to Include Provisions Pertaining to Small Cell Facilities and Distributed
Antenna Systems in the City of Brookings.
BE IT ORDAINED AND ENACTED BY THE COUNCIL OF THE CITY OF
BROOKINGS, STATE OF SOUTH DAKOTA, AS FOLLOWS:
I.
That Section 94-396 of the Ordinances of the City of Brookings be amended to read as
follows:
Sec. 94-396. - Wireless communication facilities.
The purpose of this section is to establish regulations and performance standards for
the siting of wireless communication facilities (WCFs) in a manner that will protect the
public's health, safety, and welfare and maintain the aesthetic integrity of the community
(1)Permit required. An application for a building permit is required prior to the
construction of any WCF. Compliance with all applicable building codes,
navigation hazard requirements, Federal Aviation Administration Regulations
and section 94-164 must be achieved before a permit will be issued.
(2)Definitions. The following definitions shall apply:
Amateur radio operator tower: A structure used for the transmission, broadcast
or reception of amateur radio or citizen band signals.
Antenna: Any device that radiates or captures electromagnetic wave signals
including digital and analog voice and data signals or video or microwave signals.
Antenna support structure: [All revisions to this definition are proposed by Verizon
Wireless. ]An existing building or structure such as, but not limited to, utility poles,
light poles, signs, elevated water tanks and steeples upon on which an applicant
proposes to install wireless communications facilities.
Broadcast tower: A structure for the transmission of radio or television broadcast
communications. This term does not include offices or studios.
Co-location/site sharing: Use of an antenna support structure or
telecommunications tower by two or more wireless license holders or by one wireless
license holder for more than one type of communication. This includes the placement
of a WCF on a structure owned and operated by a municipal or public utility.
Distributed Antenna System (DAS):A system consisting of: (1) a number of
remote communications nodes deployed throughout the desired coverage area,
with each node including at least one antenna, but not more than three antennas
per provider, for transmission and reception; (2) a high capacity signal transport
medium (typically fiber optic cable) connecting each node to a central
communications hub site; and (3) radio transceivers located at the hub site (rather
than at each individual node as is the case for small cells) to process or control the
communications signals transmitted and received through the antennas.
Equipment facility: A structure used to contain ancillary equipment for a WCF,
such as [Verizon Wireless input: ] cabinets, pedestals and similar devices.
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
Height: The distance measured from the original grade to the highest point on
the WCF, including the antenna(s).
Small Cell Facility:A wireless service facility that either meets both of the
following qualifications or is within a stealth design that is consistent with the design
guidelines:
1. Each antenna is located inside an enclosure of no more than five (5) cubic
feet in volume or, in the case of an antenna that has exposed elements, the
antenna and all of its exposed elements could fit within an enclosure of no
more than five (5) cubic feet, however, the maximum dimensions of the
antenna shall not exceed 36” in height and 16” in diameter; and
2. Each provider’s Primary equipment enclosures shall be are no larger than
seventeen (17) cubic feet in volume. The following associated equipment may
be located outside of the primary equipment enclosure and, if so located, is not
included in the calculation of equipment volume: electric meter, concealment,
telecommunications demarcation box, underground enclosures, back-up power
systems, grounding equipment, power transfer switch, and cut-off switch.
Stealth: The ability of freestanding telecommunication towers to blend into the
neighborhood environment at a given location and the ability to camouflage or
conceal the presence of wireless communication facilities when attached to antenna
support structures.
Telecommunications tower: Any pole, spire, structure or combination thereof,
including supporting lines, cables, wires, braces and mast, designed and
constructed primarily for the purpose of supporting one (1) or more antennas,
including self supporting lattice towers, guyed towers or monopole towers. A
communication tower may include, but not be limited to, radio and television
towers, microwave towers, common carrier towers, cellular telephone towers and
personal communication service towers.
Temporary WCF: A WCF that is placed in service for less than 180 days.
Wireless communications facilities: One or more antenna, tower, base station,
[Verizon Wireless input: antenna support structure,] mechanical and/or electronic
equipment, conduit, cable, fiber, wire, and associated structures, enclosures,
assemblages, devices and supporting elements that generate, transmit or produce
a signal used for communication that is proposed by an entity other than the City,
including but not limited to radio/tv/satellite and broadcast towers, telephone
service, including new microwave or cellular towers, personal wireless service
facilities, DAS, small cell facilities and Temporary WCF.
(3) Siting and co-location criteria. The siting and co-location of all WCFs shall
be subject to the following criteria before consideration will be given to a new site:
a.WCFs shall be located on existing antenna support structures, such as utility
poles, light poles, signs, elevated water tanks, buildings and other WCFs; or
b.WCFs shall co-locate or site share upon existing telecommunication towers; or
c.WCFs shall consider the use of public property and structures.
d.If an applicant has shown a good faith effort to co-locate but has found it not
to be feasible, a written statement indicating the reasons why co-location is
not feasible shall be provided
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
(4) Application requirements. The following information is required prior to the siting
of all WCFs. Installing antenna(s) on existing WCFs and amateur radio operator
towers are exempt from these requirements. [All revisions to (b) and (c) are
proposed by Verizon Wireless.]
a.In business and industrial districts, a scaled drawing or aerial map, showing
the subject property and all properties within one and one-half times the
height of the proposed tower and the location of all existing buildings and
structures, and the exact location of the tower and equipment facility. In
residential districts, a WCF on an existing antenna support structure shall be
considered through administrative review. A proposed telecommunication
tower shall be considered through the conditional use permit process. An
application shall be accompanied by a scaled drawing or aerial map showing
the subject property and all properties within three times the height of the
proposed tower and the location of all existing buildings and structures and
the exact location of the tower and equipment facility.
b.If applicable, an application must also include written documentation under a
licensed engineer's stamp verifying the need for a guyed-lattice tower when
no other means of antenna support structure is available due to technical
engineering constraints.
c.Procedure for Administrative Review for WCFs in the public right of way:
(1) The City shall issue a written decision concerning granting the application
within sixty (60) days of submission of the initial application unless (a) the
City notified the applicant that its application was incomplete within thirty (30)
days of filing. If so, the remaining time from the sixty (60) day total review
time is suspended until the applicant provides the missing information, (b)
extension of time is agreed to by the applicant, or (c) additional time required
by processes of the Federal Aviation Administration (FAA), the State Historic
Preservation Office or the Historic Preservation Commission, if applicable to
the proposed installation, and to the extent that the same are beyond the
control of the City. The running of the aforementioned sixty (60) day period
shall not otherwise be tolled.
(2) Failure to issue a written decision within sixty (60) days shall constitute
an approval of the application.
(3) The provisions of this subsection (c) do not apply to applications for
facilities outside of the public rights of way in the municipality.
(5)Development standards.
a.Location and setback
1.Antenna: Antenna(s) that are attached to support structures are exempt
from the setback requirements in the district in which they are located.
The antenna(s) may extend up to five feet horizontally beyond the edge
of the support structure provided it does not encroach over the property
line.
2.Telecommunication towers: A telecommunication tower shall meet the
setback requirements for the district in which it is located. A
telecommunication tower shall also be constructed on a lot so that it is
as far away as possible from existing off-site buildings, and in no event
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
nearer to any residential building than a distance of one hundred percent
of the height of the tower. A telecommunications tower shall not be closer
to a residential district boundary line than one hundred percent of its
height. Where telecommunication towers are required to meet FAA paint
and/or lighting regulations, the distance between them shall not be less
than one-half mile.
3.Equipment facilities: All equipment facilities shall meet the setback
requirements for the district in which they are located.
4.Amateur radio operator tower: All amateur radio operator towers shall
meet the setback requirements for the district in which they are located.
b.Height.
1.Antenna(s) attached to antenna support structures may not add more
than 20 feet in height to the existing building or structure to which it is
attached. In residential districts, the maximum height including the
antenna support structure and the antenna(s) is 100 feet.
2.Telecommunication towers:
(i)In all industrial districts, the tower structure shall not exceed the
maximum height of is 200 feet.
(ii)In all business districts, except the RB-4, B-2A and B-5 districts, the
maximum height is 100 feet.
(iii)In the agricultural/conservation district, as depicted on the adopted
future land use plan, the maximum height is 200 feet.
(iv)In residential districts, the maximum height shall be determined
through the conditional use permit process.
3.Amateur radio operator towers shall have a maximum height of 35 feet.
Exceptions: Antennas co-located upon existing structures. In addition, for
every one additional foot in from the side or rear building setback lines,
one additional foot in height may be added, to a maximum height of 60
feet.
4.Broadcast towers may be erected to a height as approved by the city council
upon conditional use review.
c.Screening and landscaping. Telecommunication tower sites and equipment facilities
shall be screened when there exists a clear view from adjacent residential uses. A
fence, wall, berm, shrubbery or tree plantings shall be installed to a sufficient height
along the perimeter or in appropriate areas in order to reduce the visual impact of
the tower base and buildings. Existing mature tree growth and natural landforms
shall be preserved to the maximum extent possible and may be a sufficient buffer.
If a chainlink fence is erected, the fence shall have wood or plastic slats woven into
the fence, open mesh windscreens installed or additional shrubbery or tree plantings
located outside the fence.
d.Illumination. Towers shall not be artificially lighted unless required by the FAA or
other governing authority. Security or safety lighting for equipment facilities is
permitted.
e.Design. Towers shall be of a neutral color unless otherwise required by the FAA.
Antenna(s) installed on support structures shall be of a neutral color that is the same
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
as or compatible with the support structure. Buildings and other structures shall be
made of exterior materials and colors that will blend the facilities to the natural
setting and built environment. In residential districts, aesthetics is a high priority.
Therefore, only a monopole design shall be permitted [Verizon Wireless input:
unless otherwise approved during the administrative review or conditional use
process.] In addition, incorporating stealth design into the tower and equipment
facilities whenever possible will be an important factor in the review of any
conditional use permit application.
f.Maintenance. Telecommunication towers, antenna support structures, and WCFs
shall be maintained in compliance with Electronic Industries
Association/Telecommunications Industries Association Standard (EIA/TIA) 222
Revision G F Standard entitled "Structural Standards for Steel Antenna Towers and
Antenna Supporting Structures" as it may be updated or amended.
g.Abandonment. Any wireless communication facility that is no longer in use shall be
reported to the city by the facility owner. If a WCF is not operated for a continuous
period of 12 months, it shall be considered abandoned and the owner shall remove
the WCF within six months.
h.Development Standards for Small Cell Facilities and Distributed Antenna Systems
(DAS):
1. The applicant shall demonstrate that through location, construction, or
stealthing, the proposed facility or network of facilities will have minimum
visual impact upon the appearance of adjacent properties and the views from
adjacent residential neighborhoods and the pedestrian environment, while
retaining viable opportunities for future collocation, provided applications for
designs consistent with the design guidelines provided for in subsection 5.e
of this section shall be deemed to have met the requirement of this
subsection.
2. Documentation of the number of other entities desiring to use the
telecommunications facility users that can be accommodated within the
design parameters of the telecommunications facility as proposed.
3. A statement indicating the owner's commitment to allow feasible shared use
of the facility within its design capacity for collocation.
4. The proposed site plan and design plans meet or exceed all applicable
standards, including without limitation those of the FAA, Federal
Communications Commission (FCC), American National Standards Institute
(ANSI), and Institute of Electrical and Electronics Engineers (IEEE)
standards for power density levels and structural integrity, American
Concrete Institute (ACI), American Standards Testing and Materials Institute
(ASTM), the National Electrical Code, and the American Steel Institute. The
telecommunications facility must comply with building codes and other
federal, state, and local regulations, Applicant must also comply with
applicable Historic Preservation ordinances of the City.
Posted 5.4.2017
(This Ordinance has changed since 3/28/2017 First Reading)
5. With respect to telecommunication facilities within public rights-of-way.
a. Support structures and above-ground transmission equipment shall
be located outside the pedestrian portion of any sidewalk.
b. New telecommunication facility support structures may not be erected
to a height greater than the height surrounding utility poles or street
lights, whichever is greater. If no utility poles are present, the total
height shall be built to a maximum height of 35’, including antennas,
lightning rods or other extensions. All new proposed structures, or a
stealth telecommunications support structure replacing an existing
support structure or alternative structure, within the right-of-way shall
be designed for a minimum of two wireless communication facility
providers.
c. Telecommunication facilities shall be constructed consistent with the
design requirements of the Community Development Department,
and, where applicable, the Historic Preservation Commission
II.
Any or all ordinances in conflict herewith are hereby repealed.
First Reading:May 9, 2017
Second Reading: May 23, 2017
Published: May 26, 2017
CITY OF BROOKINGS, SD
__________________________________
Keith W. Corbett, Mayor
ATTEST:
____________________________________
Shari Thornes, City Clerk
+++++ Mo ss & -B arnett
April 18, 2017
SENT VIA E-MAIL
City Council
City of Brookings
520 3rd Street, Suite 230
P.O. Box 270
Brookings, SD 57006
Re: City of Brookings Proposed Ordinance 17-008 Amending Zoning Code Section 94-396 Wireless
Communication Facilities
Dear Council Members:
Our law firm has been retained by Verizon Wireless to represent it in its wireless network development in
Brookings and throughout the surrounding area. As part of that work, we have been asked to provide
comments regarding a draft ordinance that the City is considering. Recently, the Planning Commission
heard a presentation by Verizon Wireless's local fiber provider, SDN. We appreciate the opportunity to
provide these comments in preparation for the upcoming public hearing, as our client works to improve
wireless service in the City of Brookings.
Introduction. Forward thinking cities like Brookings recognize that small cells should be regulated
differently from traditional, macro installations. Small cells are an important tool for all carriers to expand
critical network capacity to meet consumer's ever-increasing telephone and data demands. Of course,
almost everyone has a cellphone, smartphone or tablet device that we rely on every day. In fact, nearly
50% of adults in the United States have only a wireless telephone, with no traditional landline telephone
at all.
Wireless-Only Households, 2003-20161
Percent
60
50
40
30
20
10
Children with
wireless service only
59.4
0 .....__..,__ ........ __.___.__....___..__. ......... _..__,__.....__. ......... __.__.__.....__ ......... __.___.__....___..__. ................
Jan-Jun Jan-Jun Jan-Jun Jan-Jun Jan-Jun Jan-Jun Jan-Jun
2003 2006 2008 2010 2012 2014 2016
That percentage will only rise as the next generation moves into adulthood, since nearly 60% of children
live in households that have a wireless telephone as the only telephone. Here in the Midwest, 51.7% of
1 See U.S. Department of Health and Human Services, Centers for Disease Control and Prevention, Wireless Substitution: Early
Release of Estimates from the National Health Interview Surver, January-June 2016 (Dec. 2016) at p. 1 available at
http://www.cdc.gov/nchs/data/nhis/earlyrelease/wireless 201612.pdf.
150 South Fifth Street I Suite 1200 I Minneapolis, MN 55402
P:612-877-5000 F:612-877-5999 W:LawMoss.com
City o f Bro o kings
Prop os ed O rdin a n ce 1 7-0 08
A p ril 1 8, 2 01 7
Pag e 2 o f 3
+•+•+ Moss & Barn ett
adults live in households with no wired phone. 2 Deploying small cell facilities is critical to providing
adequate network capacity and fixing coverage gaps. created by topography or surrounding buildings.
Only by providing small cell facilities in relatively close proximity to its customers can Verizon Wireless
resolve these issues.
Wireless devices only work when there are antennas in relatively close proximity to the wireless caller.
Wireless voice and data services are in high demand in Brookings. Certainly, emergency responders such
as police and fire personnel use their devices when on the scene or traveling to it. But smartphones are
just as likely to be used by the average citizen - to check for storms while hunting, golfing or boating, to
read e-mail between innings of a little league game or even to get directions while visiting an unfamiliar
place. In order to work properly, the antennas need to be wherever the people are.
Recently, we received a copy of the proposed amendments to Section 94-396, which outlines how the
City intends to regulate small cell installations. Having reviewed the ordinance, we can see how much
time and careful thought has been devoted, and we have some additional information, as well as a few
suggestions, for your consideration.
Light poles are to be included as an antenna support structure, and replacement light poles
are not to be treated as new structures. As you can see from the enclosed redline, we have very
few revisions to recommend. These revisions stem from our experience with small cell deployment
throughout the upper Midwest during the past few years. In most cases small cells are best installed on
existing light poles, but standard light poles are not typically engineered to support additional equipment.
As a result, small cell installations often involve the replacement of streetlight poles in the right-of-way.
The City has defined "antenna support structure" as "an existing building or structure such as, but not
limited to utility poles, signs, elevated water tanks and steeples that support wireless communications
facilities." Our suggested revisions clarify that light poles would also qualify as an antenna support
structure, and that structures need not have existing antennas installed on them in order to qualify as an
antenna support structure under the ordinance. Also, because small cell installations often involve
replacement of an existing utility pole, sign, etc. we suggest language to further clarify that such a
replacement did not render the light pole as necessarily being classified as a "new" support structure,
which have less favorable treatment under the ordinance's siting preferences. In essence, this would
leave the city with the ability to take advantage of the size and location of its existing light poles to install
small cell antennas, even if the pole must be replaced in order to make this possible. The replacement
poles would always remain the property of the City, of course.
Sm all cell wires, cables or lines within the rights of w ay are excl uded from setbacks. Because
equipment facilities must meet setback requirements elsewhere in the existing code (see subdivision
(5)(3)), and since setback is often measured in terms of the location of the installation from a lot line that
borders a public right of way, it makes sense that the concept of setbacks should not apply to small cell
installations within the public right of way. Therefore, the enclosed redline includes a provision that
exempts wires, cables, and lines, from the definition of equipment facilities. This is consistent with the
intent of the ordinance that small cell installations be allowed in the public rights of way, rather than
being setback from them. See subdivision (S)(a)(l).
Application requirements should apply throughout the City. The proposed ordinance specifies
the process for approving a new WCF on an existing antenna support structure in a residential district,
but does not explain the process for any other district. In an effort to clarify the standards for other
districts, we propose that small cell installations on new or existing antenna support structures in all
zones be subject to administrative review. While there were discussions before the Planning Commission
2 Id. at Table 2, p. 7.
City of Brookings
Proposed Ordinance 17-008
Aprill~ 2017
Page3of 3
+++++ Moss & Barnett
to the effect that small cells might not be permitted in the public right of way in the central business
district, our review of the City Code revealed no provision that would ban these installations in that
location. Even so, we propose including language that clarifies that compliance with this Section satisfies
other City Code provisions regarding the City Engineer's approval of awnings and poles in the public right
of way in the central business district. With respect to the mapping requirement, we have also suggested
language to clarify that any application for a WCF must accompany a scaled drawing or aerial map
depicting existing buildings and structures as well as the proposed installation.
Other design possibili ties in residential districts. The proposed ordinance provides that "[i]n
residential districts, aesthetics is a high priority. Therefore, only a monopole design shall be permitted."
See subdivision (5)(e). Many cities we have worked with are concerned about the aesthetics of these
installations, and Verizon Wireless is willing to work with City Staff to achieve designs that meet this
important goal. However, our experience has shown that codes that mandate one design type do not
allow the flexibility necessary to meet this important goal. For example, the City might achieve a better
aesthetic result by approving a small cell facility as part of a church steeple, an emergency call box, a
school scoreboard, or on top of a firehouse. Therefore, we propose giving the City greater flexibility to
approve alternative designs during the administrative review or conditional use process.
Conclusion. Enclosed is a redline reflecting these preliminary suggestions. Please let us know if you
would like more detailed suggestions to the proposed ordinance. We plan to attend the City Council
meeting on April 25, 2017, to answer any questions related to our suggestions or more general questions
regarding the development of the Verizon Wireless network. If any reader of this letter has questions,
please do not hesitate to contact us. We look forward to working with you to continue improving Verizon
Wireless service in Brookings.
Sincerely,
J /1 ---~ y.., l:L
l
Jaym es D. Litt lejohn
Attorney at Law
P: (612) 877-5274 F: (612) 877-5047
Jay.Littlejohn@lawmoss.com
Enclosure
cc: Michael Cogar (via e-mail)
3556426v2
Katherine D. Pasker
Attorney
P: (612) 877-5312 F: (612) 877-5027
Katherine.Pasker@lawmoss.com
If you require assistance, alternative formats and/or accessible locations consistent with the Americans with Disabilities Act,
please contact the City ADA Coordinator at 692-6281 at least 48 hours prior to the meeting.
Published ______ time(s) at an approximate cost of $ _____________.
NOTICE OF HEARING
UPON A CHANGE IN ZONE REGULATIONS
NOTICE IS HEREBY GIVEN That the City of Brookings has submitted ordinance
amendments to Section 94-396, pertaining to Wireless Communication Facilities.
NOTICE IS FURTHER GIVEN That said request will be acted on by the City Planning
Commission at 4:30 PM on Tuesday, March 14, 2017, in the Chambers Room on the third
floor of the Brookings City and County Government Center at 520 Third Street, Brookings,
South Dakota. Any action taken by the City Planning Commission is a recommendation to
the City Council.
Any person interested may appear and be heard in this matter.
Dated this 24th day of February, 2017.
____________________________
Staci Bungard
City Planner
Planning Commission
Brookings, South Dakota
March 14, 2017
OFFICIAL MINUTES
Chairperson Al Heuton called the regular meeting of the City Planning Commission to order
on Tuesday, February 7, 2017, at 5:30 PM in the Chambers Room #310 on the third floor of
the City & County Government Center. Members present were James Drew, Greg Fargen,
Alan Gregg, Alan Johnson, Ryan Murphy, Lee Ann Pierce, Kristi Tornquist and Al Heuton.
Absent was Tanner Aiken. Also present were City Planner Staci Bungard, Community
Development Director Mike Struck, City Engineer Jackie Lanning, Vernon Brown and Jerry
Anderson from SDN Communications and others.
Item #6 – The City of Brookings has submitted ordinance amendments to Section 94-396,
pertaining to Wireless Communication Facilities.
(Gregg/Fargen) Motion to approve the zoning ordinance amendments. All present voted aye.
MOTION CARRIED.
(Tornquist /Drew) Amendment to the motion with a change to Section 5h.1 to reference “5.e”
and not 5.f.
The motion as amended was voted on. All present voted aye, Johnson absent.
MOTION CARRIED.
OFFICIAL SUMMARY
Item #6–This amendment is to include definitions for administration of the Zoning
Ordinance. Definitions and regulations for Distributed Antenna Systems and Small Cell
Facilities, specifically wireless communication facilities placed on private property. Due to
new technology and changes within the industry an amendment is necessary. The
amendment allows for smaller wireless facilities, such as those needed for cell phone towers.
City Staff would need to issue a permit to ensure the requirements are met.
Vernon Brown explained that this change is important especially in this part of the world
where “cell phone only” users are high in numbers with the student base we have here.
Vernon explained where these poles would be placed in the City and on Campus. Fargen
wondered who would control who would be allowed to utilize the poles. Vernon explained
that SDN would own the poles and would lease the pole to other providers. Jerry Anderson
explained that the devices on the poles will only measure about 18 inches and the devices
will provide additional coverage for about a 750 foot circumference around the pole. Gregg
wondered if these towers would improve cell usage in other parts of town. Jerry stated that it
would be a benefit to everyone, but not inside places like the Swiftel Center. But there are
other options available for those buildings. Heuton wondered if they would ever anticipate
more than two providers on a pole. At this time, SDN is focusing on Verizon and they would
like to have a five foot area between each device on a pole. And with this in mind, a third
device would be too close to the ground. It has been asked if the downtown poles could be
50 feet and located in the alleys. Jerry explained that due to the recent upgrades downtown,
it has been suggested that the poles be located in the alley’s, but for this to happen it would
be best if the poles could be 50 feet in height to be above the buildings. Vernon noted that
the proposed amendment only allows for 35 foot poles and he noted that the downtown poles
would exceed this. Tornquist asked if maybe a 50 foot pole would be a better route to go in
the ordinance. Jerry stated that 35 foot poles fit best in the residential areas. They blend in
with the height of street lights at this height. Tornquist asked what the process would be if
someone wanted to go higher than the 35 feet. Struck stated that the City Attorney stated
that a variance would need to be applied for if the pole were to be in the right-of-way. Pierce
wondered how we would monitor other companies coming in and placing these towers in
town. Struck explained that the City has to permit these poles and the City isn’t going to limit
another company from coming in. The poles will typically be placed in the public right-of-way,
so the City will have control over where these will be placed. In addition, everyone will be
required to go through all the same processes. Drew wondered if BMU would have any say
in the permitting process. Lanning explained that BMU would have to complete a portion of
the application.
Enjoy the Uptime.
SDN offers Internet, connectivity, IP phone systems, networking equipment, and managed services over its 30,000
miles of fiber optics. The network touches 300+ South Dakota communities, plus connects to other regional and
national networks.
How We Use Smartphones
•Calls
•Texts
•Data
Time Spent on Smartphones
Cord cutting
Mobile data traffic growth
Industry preparing for 1000x data traffic growth
Qualcomm
Layers of Cell Technology
Short Range Mobile Cell Sites
Small Cell Deployed
Small Cell Technology
Citizen Benefits
1.Improved public safety
•Text notifications to 911 –photos/video
•Extend coverage to hard-to-reach areas
•Internet of Things –medical device example
2.Fulfilling consumer demand & expectations
•Consumers value their wireless devices
•They take their devices wherever they go
3.Improved speed, reliability, and coverage
Small Cell Where The People Are
Brookings Small Cell Deployment
Small Cell Deployed
How NOT to do them
•Wooden poles
•Equipment on top and sides
Small Cell Deployed
SDN’s proposed
poles
•Mono pole,
metal
construction
•32 feet tall
Small Cell Deployed
Small Cell Deployed
Small Cell Deployed
Small Cell Deployed
SDN’s proposed poles
•Support multiple providers
www.sdncommunications.com
www.sdncommunications.com • 2900 W. 10th Street, Sioux Falls, SD 57104 • 1.800.247.1442
FREQUENTLY ASKED QUESTIONS
SMALL CELL POLES
www.sdncommunications.com
Necessary infrastructure for cellular technology
22 to 40 miles:
the typical
coverage of
a macrotower
MACROCELL TOWER
Towers vary in
height, but are often
200' to
300' tall.
SMALL CELL POLE
MACROCELL TOWER
SWITCHING OFFICE
From the switching oce,
the data or calls are directed to the tower
nearest the destination cell phone.
ROUTER
DATA CALL CALLDATA
DATA
CALL
CALL
CALL
CALL
CALLCALL
CALL
CALL
CALL
CALL
Small cell poles ooad
large volumes of data
from traditional cell towers.
Small cell poles improve data trac for better phone service in
locations with heavy trac such as college campuses, fairgrounds
and downtown shopping venues.
CALLDATA
CALL
From the tower or pole, data or calls travel
via ber or copper to the service provider’s
switching oce.
Calls
travel by
airwaves
to the nearest
tower. From
there they
travel
on the
network.
DATA
DATA
DATA
DATA
DATA
DATA
DATA
DATA
DATA
DATA
Data
also travels by
airwaves
to the nearest
tower or
small cell
pole
1,500 feet:
the typical
coverage of a
small cell pole
CALL DATACALL
CALL
CALL
CALL
CALL
DATA
SMALL CELL POLE
Small cell poles are
32' tall.
Q: What is a small cell, and how will it bene t me?
A: Many of us have experienced the frustration of trying to text a photo or pull up a website when we’re at a crowded event or in an area with a weak
mobile data signal. While that’s a momentary frustration, lack of data capacity could become a matter of public safety as 911 systems begin to accept
emergency text messages and videos. That’s why SDN Communications is deploying small cells for Verizon Wireless in many communities. The new tech-
nology will improve data coverage in areas where crowds gather or there is a geographic gap in service. Unlike the large macro cell towers that deliver
service coverage for up to 40 miles, small cells enhance data capacity in targeted areas up to 1,500 feet. They’re most often used in areas crowded with
many cell phone users, such as schools, colleges, fair grounds, downtown shopping districts, or hospital campuses. This technology improves capacity for
users in high-density areas and can have far-reaching bene ts for a community by relieving data congestion on a macro tower.
Q: What do small cells look like?
A: SDN Communications is working with Verizon Wireless to deploy small cell technology. The equipment is mounted
on 32-foot, metal poles. The majority are being placed along the public right of way, which is where other public
utilities, such as street lights, electricity, telephone, broadband, water, and sewer are placed. The small cell poles are
similar to light poles lining city streets.
Q: What is the bene t of small cell technology?
A: Small cells improve the speed and reliability of mobile wireless coverage. Increasingly, people rely on their mobile devices to surf the Internet, watch
video and access data-rich applications. By 2019, the wireless industry expects mobile data tra c to be six times greater than 2014, according to the
Cellular Telephone Industries Association (CTIA). More wireless infrastructure is needed to meet this explosive growth.
Small cells are an essential layer of wireless infrastructure and are needed to deploy 4G wireless technology, which can o er speeds up to 30 Mbps. That’s
faster than most public Wi-Fi. 4G LTE can even top the speeds many people receive at home.
Q: What do small cells look like?
A:
22 to 40 miles:
the typical
coverage of
a macrotower
MACROCELL TOWER
Towers vary in
height, but are often
200' to
300' tall.
SMALL CELL POLE
MACROCELL TOWER
SWITCHING OFFICE
From the switching oce,
the data or calls are directed to the tower
nearest the destination cell phone.
ROUTER
DATACALLCALLDATA
DATA
CALL
CALL
CALL
CALL
CALLCALL
CALL
CALL
CALL
CALL
Small cell poles ooad
large volumes of data
from traditional cell towers.
Small cell poles improve data trac for better phone service in
locations with heavy trac such as college campuses, fairgrounds
and downtown shopping venues.
CALLDATA
CALL
From the tower or pole, data or calls travel
via ber or copper to the service provider’s
switching oce.
Calls
travel by
airwaves
to the nearest
tower. From
there they
travel
on the
network.
DATA
DATA
DATA
DATA
DATA
DATA
DATA
DATA
DATA
DATA
Data
also travels by
airwaves
to the nearest
tower or
small cell
pole
1,500 feet:
the typical
coverage of a
small cell pole
CALLDATACALL
CALL
CALL
CALL
CALL
DATA
SMALL CELL POLE
Small cell poles are
32' tall.
Q: How does small cell technology support emergency communication?
A: Americans rely on their mobile devices for emergency communication. Small cells are essential to support Next Generation 911, which will enable
users to text and send photos and videos to rst responders. In addition, many schools and employers use texts or emails to send emergency
noti cations. Small cells are necessary to support the delivery of vital, lifesaving mobile communication.
Q: What is a public right of way?
A: Typically, the public right of way is a narrow strip of land next to the street including the sidewalk. Sometimes it’s called the boulevard. That land is
maintained by the homeowner but technically owned by the public and reserved for utilities, such as street lights, electricity, telephone, broadband,
water, and sewer infrastructure. Local governments, not the homeowner, decide which utilities are allowed in that public right of way.
Most of the small cell poles SDN will deploy will be in that public right of way. SDN is an existing broadband provider in these communities and will
leverage existing, underground ber optic cable to support the small cell deployment.
Q: Will my boulevard landscaping be damaged during the small cell install?
A: Small cell pole installs should have minimal impact on the landscape. SDN’s professional contractor has a good reputation and xes any damage done.
For more information about small cells and public right of way, check out this video:
https://sdncommunications.com/small-cells/
The boulevard or narrow strip of land between the sidewalk and street is the public right of way,
which is where most small cells will be deployed.
www.sdncommunications.com • 2900 W. 10th Street, Sioux Falls, SD 57104 • 1.800.247.1442 www.sdncommunications.com
Q: Why is it necessary to erect new poles? Why can’t the small cell equipment be mounted to existing light or telephone poles?
A: The small cell equipment is heavy and requires a structurally sound pole and foundation. The base and pole of existing structures would likely need
to be replaced to support the heavy equipment. Small cells support essential 911 service and require immediate response if the equipment is damaged
or needs repair. SDN selected a uniform, 32-foot monopole design to provide consistency and direct power access to enable quick and e cient service,
repair and maintenance.
Q: Can the small cell poles support multiple wireless carriers?
A: Yes, SDN’s small cell poles can accommodate up to two wireless carriers. Colocation of small cell equipment can reduce the need for additional poles,
while simultaneously meeting the data coverage needs of mobile users.
Q: Is small cell technology coming to my community?
A: SDN is currently working with the communities of Sioux Falls, Yankton, Brookings, Aberdeen, Sturgis, and Sioux City to deploy small cell technology.
If your community isn’t on this list, it could be in the future. As mobile data tra c continues to grow, it is likely more communities in the Northern Plains
will be selected to receive this next layer of wireless infrastructure.
About SDN Communications
SDN Communications is based in Sioux Falls, SD. The company is the premier business-to-business broadband service provider in the region, with more
than 30,000 miles of ber optic cable that extends into eight states of the Northern Plains. SDN also provides the managed cybersecurity products and
remote network monitoring to build a more secure business network. SDN is owned by the independent telephone companies in the region.
If you have further questions, please contact SDN Communications at 1-800-247-1442.
1
Small Cell, DAS, and Wi-Fi Facilities
Permit
City of Brookings
520 3rd Street, Suite 140, Brookings, SD 57006 (p) 605-692-6629 (f) 605-697-8624
Name of Applicant (Owner):
Name of Contractor performing work:
Contact Person: Office Phone: Cell:
1. Pole Location(s) (Street Segment/Pole Number [if applicable]) and GPS Coordinates
☐ Pole 1
☐ Pole 2
☐ Pole 3
☐ Pole 4
2. Antenna(s)
Number of antenna(s):
Dimensions of antenna(s):
Location of antenna(s) (identify pole and location on pole):
Make, model and technical specifications:
3. Equipment (answer all that apply)
A. Primary equipment enclosure location and dimensions (identify pole and location on
pole):
Make, model and technical specifications for each piece of equipment:
1:
2:
B. Secondary equipment enclosure locations and dimensions (identify pole and location on
pole:
Make, model and technical specifications for each piece of equipment:
1:
2:
2
C. Other equipment location and dimensions (identify pole and location on pole):
Make, model and technical specifications for each piece of equipment:
1:
2:
4. Right-of-Way Approval (check one)
☐ The proposed personal wireless service facility is in the public right-of-way
☐ The proposed personal wireless service facility is not in the public right-of-way
The proposed personal wireless service facility is in the following public right-of-way location
(identify and explain):
5. Use of Utility, Transit, or Street Light Pole (check one)
☐ The Applicant is using a pole owned by Brookings Municipal Utilities (BMU) and has obtained
BMU’s permission to use the pole.
☐ No permission of the utility, transit, or street light pole owner is required for the following
reason(s)
1:
2:
6. Required Documents (check as appropriate)
☐ Attached is a location drawing of the proposed Personal Wireless Service Facility in twenty
feet (20’) to one inch (1”) scale (20:1 scale) showing each of the following:
(a) Street name;
(b) Names of cross streets;
(c) The utility, transit, or street light pole to be used;
(d) All existing facilities on the utility, transit, or street light pole (if applicable); and
(e) All proposed facilities on the utility or street light pole.
☐ Attached are the following documents (check (1) and either (2) or (3)):
☐ (1) A photographic simulation of the proposed Personal Wireless Service Facility at
the proposed location; and
☐ (2) A photograph of any existing Personal Wireless Service Facilities located in the
public rights-of-way that are within a one hundred and fifty foot (150’) radius of
the proposed Personal Wireless Service Facility; or
☐ (3) A site drawing in a twenty feet (20’) to one inch (1”) scale (20:1 scale) showing
the location of any existing Personal Wireless Service Facilities located in the
public rights-of-way that are within a one hundred and fifty foot (150’) radius of
the proposed Personal Wireless Service Facility.
3
☐ Attached is a certificate of insurance in a form acceptable to the City’s Risk Manager
☐ Attached is a verified statement from a registered engineer attesting that the installation of
the proposed Personal Wireless Service Facility: (1) would not compromise the structural
integrity of the Utility or Street Light Pole and will be in compliance with any standards
imposed by City Ordinance.
☐ Attached a list of all of Applicant’s permitted Personal Wireless Service Facilities.
7. Historic Preservation
☐ Pursuant to Section 106 of the National Historic Preservation Act of 1966 (NHPA), conduct
required historic preservation review process as mandated by Federal law. The historic
preservation review process mandated by Section 106 is outlined in regulations issued by
ACHP, "Protection of Historic Properties" (36 CFR Part 800).
☐ Historic preservation review process is not required because the proposed Personal
Wireless Service Facility is not located in a historic district designated by the Historic
Preservation Commission under Chapter 46, Article IV of the City Code of Ordinances.
8. Application Fees (check all required fees)
☐ City Engineering Department application fee ($100.00/wireless communication facility
location)
I certify that the information contained in the application is correct.
As an applicant, I also certify:
Proper locates for all utilities near the communication facility locations will be acquired
before construction;
I have duly notified adjacent property owners within 100 feet of this wireless
communication facility location;
I attest this wireless communication facility is in compliance with FCC guidelines and
interference standards; and
I understand falsifying any information contained in this application may result in
denial of the permit request.
Signature/Authorized Agent Date
STAFF USE ONLY
☐ Notified Community Development Department
Ordinance No. -17
An Ordinance Amending the Zoning Ordinance of the City of Brookings to Include
Provisions Pertaining to Small Cell Facilities and Distributed Antenna Systems in the City of
Brookings.
BE IT ORDAINED AND ENACTED BY THE COUNCIL OF THE CITY OF
BROOKINGS, STATE OF SOUTH DAKOTA, AS FOLLOWS:
I.
That Section 94-396 of the Ordinances of the City of Brookings be amended to read as follows:
Sec. 94-396. - Wireless communication facilities.
The purpose of this section is to establish regulations and performance standards for the
siting of wireless communication facilities (WCFs) in a manner that will protect the public's
health, safety, and welfare and maintain the aesthetic integrity of the community
(1)Permit required. An application for a building permit is required prior to the
construction of any WCF. Compliance with all applicable building codes, navigation
hazard requirements, Federal Aviation Administration Regulations and section 94-164
must be achieved before a permit will be issued.
(2)Definitions. The following definitions shall apply:
Amateur radio operator tower: A structure used for the transmission, broadcast or
reception of amateur radio or citizen band signals.
Antenna: Any device that radiates or captures electromagnetic wave signals including
digital and analog voice and data signals or video or microwave signals.
Antenna support structure: [All revisions to this definition by Verizon Wireless. ]An
existing building or structure such as, but not limited to, utility poles, light poles, signs,
elevated water tanks and steeples on which an applicant proposes to install wireless
communications facilities. Replacing an existing structure with a structure of similar height
and design shall not constitute a new support structure.
Broadcast tower: A structure for the transmission of radio or television broadcast
communications. This term does not include offices or studios.
Co-location/site sharing: Use of an antenna support structure or telecommunications
tower by two or more wireless license holders or by one wireless license holder for more
than one type of communication. This includes the placement of a WCF on a structure
owned and operated by a municipal or public utility.
Distributed Antenna System (DAS): A system consisting of: (1) a number of remote
communications nodes deployed throughout the desired coverage area, each including at
least one antenna for transmission and reception; (2) a high capacity signal transport
medium (typically fiber optic cable) connecting each node to a central communications hub
Deleted: that
Deleted: support
Disregard this Ordinance
Posted 4.19.2017
site; and (3) radio transceivers located at the hub site (rather than at each individual node as
is the case for small cells) to process or control the communications signals transmitted and
received through the antennas.
Equipment facility: A structure used to contain ancillary equipment for a WCF, such as
[Verizon Wireless input: ] cabinets, pedestals and similar devices.
Height: The distance measured from the original grade to the highest point on the WCF,
including the antenna(s).
Small Cell Facility: A wireless service facility that either meets both of the following
qualifications or is within a stealth design that is consistent with the design guidelines:
1. Each antenna is located inside an enclosure of no more than five (5) cubic feet in
volume or, in the case of an antenna that has exposed elements, the antenna and all of
its exposed elements could fit within an enclosure of no more than five (5) cubic feet,
however, the maximum dimensions of the antenna shall not exceed 36” in height and
16” in diameter; and
2. Primary equipment enclosures are no larger than seventeen (17) cubic feet in
volume. The following associated equipment may be located outside of the primary
equipment enclosure and, if so located, is not included in the calculation of equipment
volume: electric meter, concealment, telecommunications demarcation box,
underground enclosures, back-up power systems, grounding equipment, power transfer
switch, and cut-off switch.
Stealth: The ability of freestanding telecommunication towers to blend into the
neighborhood environment at a given location and the ability to camouflage or conceal the
presence of wireless communication facilities when attached to antenna support structures.
Telecommunications tower: Any pole, spire, structure or combination thereof,
including supporting lines, cables, wires, braces and mast, designed and constructed
primarily for the purpose of supporting one (1) or more antennas, including self supporting
lattice towers, guyed towers or monopole towers. A communication tower may include, but
not be limited to, radio and television towers, microwave towers, common carrier towers,
cellular telephone towers and personal communication service towers.
Temporary WCF: A WCF that is placed in service for less than 180 days.
Wireless communications facilities: One or more antenna, tower, base station, [Verizon
Wireless input: antenna support structure,] mechanical and/or electronic equipment,
conduit, cable, fiber, wire, and associated structures, enclosures, assemblages, devices and
supporting elements that generate, transmit or produce a signal used for communication that
is proposed by an entity other than the Metropolitan Government, including but not limited
to radio/tv/satellite and broadcast towers, telephone service, including new microwave or
cellular towers, PWSF, DAS, small cell facilities and COW’s.
Deleted: cables,
wires, lines,
Deleted: A self-
supporting structure
designed and
constructed
specifically to support
antenna(s) and may
include a lattice,
guyed lattice,
monopole or similar
structure. This term
does not include
towers attached to
existing buildings or
structures.
Deleted: Any cables,
wires, lines, antennas,
antenna arrays,
shelters, towers or
other equipment
associated with the
transmission or
reception of
telecommunication
signals.
Disregard this Ordinance
Posted 4.19.2017
(3) Siting and co-location criteria. The siting and co-location of all WCFs shall be
subject to the following criteria before consideration will be given to a new site:
a.WCFs shall be located on existing antenna support structures, such as utility poles,
light poles, signs, elevated water tanks, buildings and other WCFs; or
b.WCFs shall co-locate or site share upon existing telecommunication towers; or
c.WCFs shall consider the use of public property and structures.
d.If an applicant has shown a good faith effort to co-locate but has found it not to be
feasible, a written statement indicating the reasons why co-location is not feasible
shall be provided
(4) Application requirements. The following information is required prior to the siting of all
WCFs. Installing antenna(s) on existing WCFs and amateur radio operator towers are
exempt from these requirements. [All revisions to (a) and (b) are by Verizon Wireless.]
a.In business and industrial districts, a scaled drawing or aerial map, showing the
subject property and all properties within one and one-half times the height of the
proposed tower and the location of all existing buildings and structures, and the
exact location of the tower and equipment facility. In residential business and
industrial districts, a new WCF on an existing antenna support structure or support
structure such as utility pole, light pole, or sign shall be considered through
administrative review. For applications for WCFs in the Central Business District,
compliance with this Section shall satisfy the requirements of Section 74-102 and
103. A proposed telecommunication tower shall be considered through the
conditional use permit process. An application shall be accompanied by a scaled
drawing or aerial map showing the subject property and all properties within three
times the height of the proposed tower, proposed support structure, or antenna
support structure and the location of all existing buildings and structures and the
exact location of the antenna support structure, proposed support structure, new
telecommunications tower, existing telecommunications tower and equipment
facility.
b.If applicable, an application must also include written documentation under a
licensed engineer's stamp verifying the need for a guyed-lattice tower when no
other means of antenna support structure is available due to technical engineering
constraints.
(5) Development standards.
a.Location and setback
1.Antenna: Antenna(s) that are attached to support structures are exempt from
the setback requirements in the district in which they are located. The
antenna(s) may extend up to five feet horizontally beyond the edge of the
support structure provided it does not encroach over the property line.
2.Telecommunication towers: A telecommunication tower shall meet the setback
requirements for the district in which it is located. A telecommunication tower
shall also be constructed on a lot so that it is as far away as possible from
Deleted: in
Deleted: .
Deleted: W
Disregard this Ordinance
Posted 4.19.2017
existing off-site buildings, and in no event nearer to any residential building
than a distance of one hundred percent of the height of the tower. A
telecommunications tower shall not be closer to a residential district boundary
line than one hundred percent of its height. Where telecommunication towers
are required to meet FAA paint and/or lighting regulations, the distance
between them shall not be less than one-half mile.
3.Equipment facilities: All equipment facilities shall meet the setback
requirements for the district in which they are located.
4.Amateur radio operator tower: All amateur radio operator towers shall meet
the setback requirements for the district in which they are located.
b.Height.
1.Antenna(s) attached to antenna support structures may not add more than 20
feet in height to the existing building or structure to which it is attached. In
residential districts, the maximum height including the antenna support
structure and the antenna(s) is 100 feet.
2.Telecommunication towers:
(i)In all industrial districts the maximum height is 200 feet.
(ii)In all business districts, except the RB-4, B-2A and B-5 districts, the
maximum height is 100 feet.
(iii)In the agricultural/conservation district, as depicted on the adopted future
land use plan, the maximum height is 200 feet.
(iv)In residential districts, the maximum height shall be determined through the
conditional use permit process.
3.Amateur radio operator towers shall have a maximum height of 35 feet.
Exception: For every one additional foot in from the side or rear building
setback lines, one additional foot in height may be added, to a maximum height
of 60 feet.
4.Broadcast towers may be erected to a height as approved by the city council upon
conditional use review.
c.Screening and landscaping. Telecommunication tower sites and equipment facilities shall
be screened when there exists a clear view from adjacent residential uses. A fence, wall,
berm, shrubbery or tree plantings shall be installed to a sufficient height along the
perimeter or in appropriate areas in order to reduce the visual impact of the tower base and
buildings. Existing mature tree growth and natural landforms shall be preserved to the
maximum extent possible and may be a sufficient buffer. If a chainlink fence is erected, the
fence shall have wood or plastic slats woven into the fence, open mesh windscreens
installed or additional shrubbery or tree plantings located outside the fence.
d.Illumination. Towers shall not be artificially lighted unless required by the FAA or other
governing authority. Security or safety lighting for equipment facilities is permitted.
e.Design. Towers shall be of a neutral color unless otherwise required by the FAA.
Antenna(s) installed on support structures shall be of a neutral color that is the same as or
Disregard this Ordinance
Posted 4.19.2017
compatible with the support structure. Buildings and other structures shall be made of
exterior materials and colors that will blend the facilities to the natural setting and built
environment. In residential districts, aesthetics is a high priority. Therefore, only a
monopole design shall be permitted [Verizon Wireless input: unless otherwise approved
during the administrative review or conditional use process.] In addition, incorporating
stealth design into the tower and equipment facilities whenever possible will be an
important factor in the review of any conditional use permit application.
f.Maintenance. Telecommunication towers, antenna support structures, and WCFs shall be
maintained in compliance with Electronic Industries Association/Telecommunications
Industries Association Standard (EIA/TIA) 222 Revision F Standard entitled "Structural
Standards for Steel Antenna Towers and Antenna Supporting Structures" as it may be
updated or amended.
g.Abandonment. Any wireless communication facility that is no longer in use shall be
reported to the city by the facility owner. If a WCF is not operated for a continuous period
of 12 months, it shall be considered abandoned and the owner shall remove the WCF
within six months.
h.Development Standards for Small Cell Facilities and Distributed Antenna Systems (DAS):
1.The applicant shall demonstrate that through location, construction, or stealthing, the
proposed facility or network of facilities will have minimum visual impact upon the
appearance of adjacent properties and the views from adjacent residential neighborhoods
and the pedestrian environment, while retaining viable opportunities for future collocation,
provided applications for designs consistent with the design guidelines provided for in
subsection 5.e of this section shall be deemed to have met the requirement of this
subsection.
2.Documentation of the number of other users that can be accommodated within the design
parameters of the telecommunications facility as proposed.
3.A statement indicating the owner's commitment to allow feasible shared use of the facility
within its design capacity for collocation.
4.The proposed site plan and design plans meet or exceed all applicable standards, including
without limitation those of the Federal Communications Commission (FCC), American
National Standards Institute (ANSI), and Institute of Electrical and Electronics Engineers
(IEEE) standards for power density levels and structural integrity, American Concrete
Institute (ACI), American Standards Testing and Materials Institute (ASTM), the National
Electrical Code, and the American Steel Institute. The telecommunications facility must
comply with building codes and other federal, state, and local regulations, Applicant must
also comply with applicable Historic Preservation ordinances of the City.
5.With respect to telecommunication facilities within public rights-of-way.
a.Support structures and above-ground transmission equipment shall be located
outside the pedestrian portion of any sidewalk.
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Posted 4.19.2017
b.New telecommunication facility support structures may not be erected to a height
greater than the height surrounding utility poles or street lights, whichever is
greater. If no utility poles are present, the total height shall be built to a maximum
height of 35’, including antennas, lightning rods or other extensions. All new
proposed structures, or a stealth telecommunications support structure replacing an
existing support structure or alternative structure, within the right-of-way shall be
designed for a minimum of two wireless communication facility providers.
c.Telecommunication facilities shall be constructed consistent with the design
requirements of the Community Development Department, and, where applicable,
the Historic Preservation Commission
II.
Any or all ordinances in conflict herewith are hereby repealed.
FIRST READING:
SECOND READING:
PUBLISHED:
CITY OF BROOKINGS, SOUTH DAKOTA
__________________________________________
Scott Munsterman, Mayor
ATTEST:
____________________________________
Shari L. Thornes, City Clerk
3556626v3
Disregard this Ordinance
Posted 4.19.2017
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ORD 17-009,Version:2
Public Hearing and Action on Ordinance 17-009, an Ordinance rezoning Lots 4, 5, & 6, Block 17,
Prairie Hills Addition and the SW 1/4 of the SE 1/4, excluding platted areas in Section 2-T109N-
R50W.
Summary:
The applicants are requesting to rezone several lots in Prairie Hills and some adjacent un-platted
property from Business B-2 District to Business B-3 Heavy District.
Background:
The vacant property is located at the intersection of Main Avenue South and 32 nd Street South of the
northeast side. The land was zoned B-2 in 2011 and the lots were platted in 2015. The B-2 District
allows for a moderate variety of retail and personal services uses. Due to current market demands,
the owners would like to rezone the property to allow for both retail based services and heavier
business uses.
Findings of Fact:
1.The current Comprehensive Plan shows this area designated for future business uses.
2.The property has adequate street access and is located at the corner of two (2) arterial streets.
3.The general area is a mix of business and residential property. The rezoning area is not directly
adjacent to any residentially zoned property.
4.City utilities are available to serve the property.
5.The property is not located in the floodplain.
Planning Commission Recommendation:
The Planning Commission voted 8-1 to recommend approval of the rezoning request.
Attachments:
Ordinance
Hearing Notice
04/04/2017 Planning Commission Minutes
Current Zoning Map
Proposed Zoning Map
Exhibit
City of Brookings Printed on 5/5/2017Page 1 of 1
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Ordinance 17-009
An Ordinance to Change the Zoning within the City of Brookings:
Be It Ordained by the City of Brookings, South Dakota:
Section 1. That the real estate situated in the City of Brookings, County of Brookings, State
of South Dakota, described as follows, to-wit:
Lots 4, 5, & 6, Block 17, Prairie Hills Addition and the SW ¼ of the SE ¼, excluding
platted areas in Section 2-T109N-R50W, be and the same is hereby reclassified
from a Business B-2 District to a Business B-3 Heavy District.
In accordance with Section 94-7 of Article I of Ordinance 17-13 of the Code of Ordinances
of Brookings, South Dakota, as said districts are more fully set forth and described in
Articles III and IV, Chapter 94 of Ordinance No. 17-13 of the City of Brookings, South
Dakota.
Section 2. The permitted use of the property heretofore described be and the same is
hereby altered and changed in accordance herewith pursuant to said Ordinance No. 17-13
of the City of Brookings, South Dakota.
Section 3. All sections and ordinances in conflict herewith are hereby repealed.
First Reading:April 25, 2017
Second Reading and Adoption:May 9, 2017
Published: May 12, 2017
CITY OF BROOKINGS
________________________
Keith W. Corbett, Mayor
ATTEST:
_________________________
Shari Thornes, City Clerk
If you require assistance, alternative formats and/or accessible locations consistent with the Americans with Disabilities Act,
please contact the City ADA Coordinator at 692-6281 at least 48 hours prior to the meeting.
Published ______ time(s) at an approximate cost of $ _____________.
NOTICE OF HEARING
UPON PETITION TO REZONE
NOTICE IS HEREBY GIVEN That David Jones, Jason Merkley, Foerster Testing Limited,
LLC and Prairie Hills, LLC submitted a petition to rezone the following described real
estate in the City of Brookings and Brookings County, South Dakota:
Lots 4, 5, & 6, Block 17, Prairie Hills Addition and the SW ¼ of the SE ¼ excluding
platted area, in Section 2-T109N-R50W from a Business B-2 District to a Business
B-3 Heavy District.
NOTICE IS FURTHER GIVEN That said request will be acted on by the City Planning
Commission at 5:30 PM on April 4, 2017, in the Chambers Room on the third floor of the
Brookings City & County Government Center at 520 Third Street, Brookings, South
Dakota. Any action taken by the City Planning Commission is a recommendation to the
City Council.
Any person interested may appear and be heard in this matter.
Dated this 24th day of March, 2017.
____________________________
Staci Bungard
City Planner
Planning Commission
Brookings, South Dakota
April 4, 2017
OFFICIAL MINUTES
Chairperson Al Heuton called the regular meeting of the City Planning Commission to
order on Tuesday, April 4, 2017, at 5:30 PM in the Chambers Room #310 on the third
floor of the City & County Government Center. Members present were Tanner Aiken,
James Drew, Greg Fargen, Alan Gregg, Alan Johnson, Ryan Murphy, Lee Ann Pierce,
Kristi Tornquist and Al Heuton. Also present were City Planner Staci Bungard,
Community Development Director Mike Struck, City Engineer Jackie Lanning, John
Mills, Dustin Beringer, Branch Supervisor at Graybar, and others.
Item #5a –David Jones, Jason Merkley, Foerster Testing Limited, LLC and Prairie
Hills, LLC has submitted a petition to rezone Lots 4, 5, & 6, Block 17, Prairie Hills
Addition and the SW1/4 of the SE1/4 excluding platted area, in Section 2-T109N-r50W
from a Business B-2 District to a Business B-3 Heavy District.
(Pierce/Fargen) Motion to approve the rezone request. Tornquist voted no. All others
voted aye. MOTION CARRIED.
OFFICIAL SUMMARY
Item #5a–John Mills explained that this request is to coincide with a request for a use
that wasn’t allowed in the current B-2 zoning. Pierce wondered what other heavy
business uses could be allowed if the rezone request is approved. John explained that
the B-3 zoning would allow retail use that might have a lot of inventory outside or
equipment sales. Bungard stated that temporary storage facilities would be allowed, a
contractor shop, a lumber yard, and a motor vehicle and repair shop. Tornquist
wondered if a better option would be to keep the zoning as a B-2, but allow certain
Conditional Uses? Heuton doesn’t feel that there will be much development to the
South or East and that protecting this area with zoning probably isn’t necessary. Struck
explained that all the B-2 Zoning uses are still allowed in the B-3 Zoning, with some
additional uses. In addition, there have been people looking for land which is zoned B-
3.
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ORD 17-010,Version:2
Public Hearing and Action on Ordinance 17-010, an Ordinance pertaining to a Conditional Use Permit
for outdoor storage, on Lot 3 Le Fevre Addition, also known as 3100 6th Street.
Summary:
The applicant is requesting a conditional use permit to establish a storage yard for Graybar in a
Business B-3 Heavy District.
Background:
The property is located along Lefevre Drive south of 6th Street. Graybar is an existing business that
sells electrical materials to contractors and it is classified as a wholesale business in the B-3 District.
The B-3 District allows for an outdoor storage yard as a conditional use with the following standards:
Such uses shall screen all outdoor storage from adjacent properties. Outdoor storage shall not be
located in the front yard or stacked higher than the fence height. Any lighting of the storage yard
shall not cause a glare onto residential properties. Internal circulation shall be provided for loading
and unloading areas.
The site plan shows the outdoor storage area in the rear yard with a six (6) foot high fence
surrounding the storage area. All truck delivering supplies will be using an internal circulation pattern.
A conditional use is defined as a use which, because of its unique or varying characteristics, cannot
be properly classified as a permitted use in a particular district. After due consideration, as provided
in this chapter, of the impacts of such use upon neighboring land and of the public need for the
particular use at a particular location, such conditional use may or may not be granted.
Planning Commission Recommendation:
The Planning Commission voted 9-0 to recommend approval of the conditional use with the following
condition: An eight (8) foot high chain link fence with slats shall be constructed around the outdoor
storage area.
Attachments:
Ordinance
04/04/2017 Planning Commission Minutes
Hearing Notice
Application & Letter
Area Map
Site Map
Site Plan
City of Brookings Printed on 5/5/2017Page 1 of 1
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Ordinance 17-010
An Ordinance pertaining to an Application for a Conditional Use for Outdoor
Storage in the Business B-3 Heavy District.
Be It Ordained by the governing body of the City of Brookings, South Dakota that said
Conditional Use shall be approved for Outdoor Storage on Lot 3, Le Fevre Addition,
also known as 3100 6th Street, with the following conditions:
1. An eight (8) foot high chain link fence with slats shall be constructed around
the outdoor storage area.
All sections and ordinances in conflict herewith are hereby repealed.
First Reading:April 25, 2017
Second Reading:May 9, 2017
Published:May 12, 2017
CITY OF BROOKINGS
__________________________
Keith W. Corbett, Mayor
ATTEST:
________________________________
Shari Thornes, City Clerk
If you require assistance, alternative formats and/or accessible locations consistent with the Americans with Disabilities
Act, please contact the City ADA Coordinator at 692-6281 at least 48 hours prior to the meeting.
Published ______ time(s) at an approximate cost of $ _____________.
NOTICE OF HEARING
UPON APPLICATION FOR CONDITIONAL USE
NOTICE IS HEREBY GIVEN THAT John Mills submitted an application for a
Conditional Use on the following described real estate:
Lot 3, Le Fevre Addition, also known as 3100 6th Street
The request is to establish an outdoor storage yard as part of a wholesale trade
business.
NOTICE IS FURTHER GIVEN that said request will be acted on by the City Planning
Commission at 5:30 PM on Tuesday, April 4, 2017, in the Chambers Room on the third
floor of the Brookings City and County Government Center at 520 Third Street,
Brookings, South Dakota. Any action taken by the City Planning Commission is a
recommendation to the City Council.
Any person interested may appear and be heard in this matter.
Dated this 24th day of March, 2017.
____________________________
Staci Bungard
City Planner
Planning Commission
Brookings, South Dakota
April 4, 2017
OFFICIAL MINUTES
Chairperson Al Heuton called the regular meeting of the City Planning Commission to
order on Tuesday, April 4, 2017, at 5:30 PM in the Chambers Room #310 on the third
floor of the City & County Government Center. Members present were Tanner Aiken,
James Drew, Greg Fargen, Alan Gregg, Alan Johnson, Ryan Murphy, Lee Ann Pierce,
Kristi Tornquist and Al Heuton. Also present were City Planner Staci Bungard,
Community Development Director Mike Struck, City Engineer Jackie Lanning, John
Mills, Dustin Beringer, Branch Supervisor at Graybar, and others.
Item #6a – John Mills has submitted an application for Conditional Use on Lot 3,
LeFevre Addition, also known as 3100 6th Street. The request is to establish an outdoor
storage yard as part of a wholesale trade business.
(Pierce/Fargen) Motion to approve the Conditional Use application. All present voted
aye. MOTION CARRIED.
(Tornquist/Pierce) Amendment to the motion to require that the fencing be slat fencing
and 8’ in height. The motion as amended was voted on. All present voted aye.
MOTION CARRIED.
OFFICIAL SUMMARY
Item #6a–John Mills explained that due to the construction work that the SDDOT is
completing, the service road to Graybar is going to be removed. With the removal of
this service road, Graybar needed to complete some changes to their current building
and a loading dock had to be moved to the west side of their building on the southwest
corner to allow for proper ingress and egress. Jon explained that during the
remodel/construction phase, Graybar decided to explore some other business options
and one of those was to store a variety of pipe and conduit on racks, outdoors. With
this, they are needing to establish a storage yard for Graybar in a Business B-3 District.
A storage yard is allowed with a Conditional Use permit. Heuton wondered what type of
fencing will be utilized. John explained that they planned for an 8 foot high, chain link
fence. Tornquist is concerned that the storage will not be screened from the public with
a 6 foot chain link fence. And she feels that the storage area should be completely
screened with a slat fence. Jon noted that the neighbors have fences that do not block
the view 100%.
PDD B-4
B-3
B-3
B-3
B-3
B-4
B-3
B-4
B-4
B-3
B-3
B-3
B-3
B-3
B-3
B-3
6 T H S T
32ND AVERAMPLEFEVRE DRL E F E V R E D R
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ORD 17-011,Version:2
Second Reading and Action on Ordinance 17-011, an Ordinance Establishing What Hours Public
Parks and Playgrounds are open to the Public in the City of Brookings, South Dakota.
Summary:
This is an ordinance which establishes what hours public parks and playgrounds are open to the
public in the City of Brookings, South Dakota. This ordinance will allow the Brookings Police
Department the ability to cite violators accordingly as it pertains to the hours a person shall be in any
public park or playground.
Background:
The City of Brookings has many public parks that are utilized by the public on a daily basis. There
have been prior incidences of vandalism and unlawful behavior that have occurred in the parks
system primarily during the hours of 11:00 p.m. and 6:00 a.m.
The ordinance addresses the following: It establishes that no person shall be in any public park or
playground in the City of Brookings between 11:00 p.m. and 6:00 a.m., with the following exceptions:
a)When camping in an area designated for such purposes; and
b)Persons attending scheduled events may be in a park or playground beyond the closing
time for a park or playground as approved by the director.
Fiscal Impact:
No fiscal impact to the city.
Recommendation:
Staff recommends approval.
Attachments:
Ordinance
City of Brookings Printed on 5/5/2017Page 1 of 1
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Ordinance 17-011
An Ordinance Establishing What Hours Public Parks and Playgrounds Are
Open to the Public in the City of Brookings, South Dakota.
Be It Ordained by the Governing Body of the City of Brookings, South Dakota, as
follows:
I.
Chapter 62, Division 4. Park and Playground Regulations
Sec. 62-180. Hours parks open to the public.
No person shall be in any public park or playground in the City of Brookings between
11:00 p.m. and 6:00 a.m., with the following exceptions:
a) When camping in an area designated for such purposes; and
b) Persons attending scheduled events may be in a park or playground beyond
the closing time for a park or playground as approved by the director.
II.
Any or all ordinances in conflict herewith are hereby repealed.
First Reading:April 25, 2017
Second Reading:May 9, 2017
Published:May 12, 2017
CITY OF BROOKINGS, SD
Keith W. Corbett, Mayor
ATTEST:
Shari Thornes, City Clerk
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ORD 17-012,Version:2
Public Hearing and Action on Ordinance 17-012, an Ordinance amending the Zoning Ordinance of
the City of Brookings pertaining to Section 94-1 Definition of Yard, Primary Front, for the purposes of
administration of the Zoning Ordinance.
Summary:
The City of Brookings is requesting an amendment to the Zoning Ordinance to allow greater flexibility
in establishing the primary front yard in a corner lot situation.
Background:
Currently the ordinance states the primary front yard is the narrower front yard on a corner lot and the
rear yard is opposite from and most nearly parallel to the primary front yard. Recently, a contractor
presented a case to the Board of Adjustment due to the primary front yard definition. After the
meeting, several board members recommended staff research other zoning ordinances to see if
some flexibility could be permitted in determining the primary front yard, which in turn determines the
rear yard. The rear yard setback is typically greater than the side yard setback distance.
The proposed ordinance amendment would allow the owner to determine the primary front yard, with
the consent of the Community Development Department, at the time the primary structure is
permitted. The primary front yard would be documented in the building file and would remain for the
life of the primary structure. Any subsequent accessory structures or additions to the primary
structure would need to comply with the primary front yard established with the original permit for the
primary structure. The ordinance amendment is designed to allow some flexibility for the placement
of structures on corner lots while maintaining the general character for the neighborhood.
Planning Commission Recommendation:
The Planning Commission voted 9-0 to recommend approval of the zoning ordinance amendment.
Attachments:
Ordinance- Marked Up
Ordinance- Clean Copy
Hearing Notice
04/04/2017 Planning Commission Minutes
Comparison Chart
Exhibit
City of Brookings Printed on 5/5/2017Page 1 of 1
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Ordinance 17-012
An Ordinance Amending the Zoning Ordinance of the City of Brookings
pertaining to Section 94-1 Definition of Yard, Primary Front, for the purposes of
administration of the zoning ordinance
Be It Ordained and Enacted by the Council of the City of Brookings, State of South
Dakota, as follows:
I.
That Section 94-1 of the Ordinances of the City of Brookings be amended to read as
follows:
Sec. 94-1. - Definitions.
Yard, primary front:In the case of a corner lot, the owner may choose the primary front
yard abutting a street at the time of building permit for the primary structure, with the
consent of the Community Development Director or designee, based on the effects of
such choice on development of the lot itself or on adjacent properties.
II.
Any or all ordinances in conflict herewith are hereby repealed.
First Reading:April 25, 2017
Second Reading:May 9, 2017
Published:May 12, 2017
CITY OF BROOKINGS, SD
Keith W. Corbett, Mayor
ATTEST:
Shari Thornes, City Clerk
Ordinance 17-012
An Ordinance Amending the Zoning Ordinance of the City of Brookings
pertaining to Section 94-1 Definition of Yard, Primary Front, for the purposes of
administration of the zoning ordinance
Be It Ordained and Enacted by the Council of the City of Brookings, State of South
Dakota, as follows:
I.
That Section 94-1 of the Ordinances of the City of Brookings be amended to read as
follows:
Sec. 94-1. - Definitions.
Yard, primary front:The narrower of two front yards on a corner lot. In the case of a
corner lot, the owner may choose the primary front yard abutting a street at the
time of building permit for the primary structure, with the consent of the
Community Development Director or designee, based on the effects of such
choice on development of the lot itself or on adjacent properties.
II.
Any or all ordinances in conflict herewith are hereby repealed.
First Reading: April 25, 2017
Second Reading:May 9, 2017
Published:May 12, 2017
CITY OF BROOKINGS, SD
Keith W. Corbett, Mayor
ATTEST:
Shari Thornes, City Clerk
If you require assistance, alternative formats and/or accessible locations consistent with the Americans with Disabilities Act,
please contact the City ADA Coordinator at 692-6281 at least 48 hours prior to the meeting.
Published ______ time(s) at an approximate cost of $ _____________.
NOTICE OF HEARING
UPON A CHANGE IN ZONE REGULATIONS
NOTICE IS HEREBY GIVEN That the City of Brookings has submitted ordinance
amendments to Section 94-1, pertaining to Definitions.
NOTICE IS FURTHER GIVEN That said request will be acted on by the City Planning
Commission at 5:30 PM on Tuesday, April 4, 2017, in the Chambers Room on the third floor
of the Brookings City and County Government Center at 520 Third Street, Brookings, South
Dakota. Any action taken by the City Planning Commission is a recommendation to the City
Council.
Any person interested may appear and be heard in this matter.
Dated this 24th day of March, 2017.
____________________________
Staci Bungard
City Planner
Planning Commission
Brookings, South Dakota
April 4, 2017
OFFICIAL MINUTES
Chairperson Al Heuton called the regular meeting of the City Planning Commission to
order on Tuesday, April 4, 2017, at 5:30 PM in the Chambers Room #310 on the third
floor of the City & County Government Center. Members present were Tanner Aiken,
James Drew, Greg Fargen, Alan Gregg, Alan Johnson, Ryan Murphy, Lee Ann Pierce,
Kristi Tornquist and Al Heuton. Also present were City Planner Staci Bungard,
Community Development Director Mike Struck, City Engineer Jackie Lanning, John
Mills, Dustin Beringer, Branch Supervisor at Graybar, and others.
Item #6b – The City of Brookings has submitted an ordinance amendment to Section
94-1, pertaining to Definitions.
(Johnson/Drew) Motion to approve the amendments as presented. All present voted
aye. MOTION CARRIED.
OFFICIAL SUMMARY
Item #6b–Bungard explained that this amendment would apply to new construction
only. And the applicant would be allowed to determine their front yard. Staff would then
note in the file, what the front yard of the property is. Struck explained, a recent
situation, of a request where our ordinance didn’t allow the applicant to switch their front
yard. Had the applicant been allowed to change the front yard, the house would have
still fit into the development properly and aligned with the other houses on the street.
Tornquist wondered if it needs to be noted “what the rear yard is?” Bungard explained
that the ordinance already defines what a rear yard is.
Current Regulations
Primary Front Yard-
narrower frontage
Rear Yard opposite of
primary front
Proposed Regulations
Choice of primary front
Rear Yard opposite
primary front yard-
other is a side yard
City Corner Lot Regulations
Sioux Falls, SD On corner lots, the REQUIRED REAR YARD may be to the
rear of either street. On interior lots, the REQUIRED REAR
YARD shall, in all cases, be at the opposite end of the lot from
the front yard.
Spearfish, SD Corner lots shall have 2 front yards and two side yards
Watertown, SD Corner lots shall have two (2) required front yards, zero (0)
required rear yard, and two (2) required side yards.
Rapid City, SD In the case of a corner or double-frontage lot, the line
separating the lot from that street which is designated as the
front street in the request for building permit. The lot boundary
opposite and most distant from the front lot line.
Vermillion, SD On corner lots, the required rear yard may be to the rear of
either street. On interior lots, the required rear yard shall, in all
cases, be at the opposite end of the lot from the front yard.
Aberdeen, SD On corner lots, the side yard on that side of the lot abutting the
side street shall not be less than 15 feet.
Mitchell, SD For the purposes of calculating the rear yard area for double
frontage lots or lots with more than two (2) frontages, the rear
yard area shall be opposite the assigned street address.
Madison, WI In the case of a lot abutting more than one street, the owner
may choose any street lot line as the front lot line with consent
of the Zoning Administrator, based on the effects of such choice
on development of the lot itself or on adjacent properties. The
rear lot line is opposite and most distant the front lot line.
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:RES 17-053,Version:1
Public Hearing and Action on Resolution 17-053, a Resolution Levying Assessment for Project No.
2016-01SWR, 2016 Sidewalk Repair Sites.
Summary:
This resolution will levy the sidewalk assessment for project No. 2016-01SWR, 2016 Sidewalk
Repairs.
Background:
This project was the annual concrete project and entailed construction of miscellaneous concrete
work including curb and gutter repair, fillets, valley gutters, curb ramps, and sidewalk along City
property. This project also included homeowner trip hazards that weren’t repaired in the 2015
sidewalk area which is east of Medary Avenue South and south of Orchard Drive, and the 2016
sidewalk area which is east of Medary Avenue South and between 6th Street and Orchard Drive.
The project was completed and the final change order was approved. The City is proceeding with
the assessment process to bill the property owners for their sidewalk construction costs. Resolution
16-045 adopted on June 14, 2016 authorized the sidewalk assessment project for the trip hazard
sidewalks. The assessment cost for each landowner is calculated by using their specific sidewalk
cost plus a 6% fee for engineering and administration.
The City mailed each property owner a notice of the hearing and a copy of the assessment roll which
details the cost of the sidewalk repairs. Approval of this resolution will levy the assessment for the
2016-01SWR, 2016 Sidewalk Repairs. Upon approval, the Finance Office will send each property
owner a bill for the repairs and the payments will be recovered into the assessment fund.
Fiscal Impact:
The city will collect the sidewalk assessment revenue for the sidewalk repairs.
Recommendation:
Staff recommends approval.
Attachments:
Resolution
Assessment Roll
City of Brookings Printed on 5/5/2017Page 1 of 1
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Resolution 17-053
A Resolution Levying Assessment for Project No. 2016-01SWR
2016 Sidewalk Repair Sites
Whereas, the City Council has provided for sidewalk repair work to be completed under
Project No. 2016-01SWR, 2016 Sidewalk Repair Sites.
Be It Resolved by the City Council of the City of Brookings, South Dakota, as follows:
1. The City Council has made all investigation and authorized by Resolution 16-
045, which deems the work necessary and has found and determined that
the amount which each lot or tract will be benefited by the construction of the
sidewalk improvement heretofore designated as Concrete Maintenance
Project No. 2016-01SWR is the amount stated in the proposed assessment
roll.
2. The assessment for Sidewalk Assessment Project No. 2016-01SWR is
hereby approved and the assessment thereby specified are levied against
each and every lot, piece or parcel of land thereby described.
3. Such assessments, unless paid within thirty (30) days after the date of
mailing of a statement of account by the City, shall be collected by the City in
accordance with the procedure for Plan One in Sections 9-43, South Dakota
Compiled Laws of 1967, as amended with interest of 10% on the unpaid
balance.
4. Assessments amounting to less than $300.00 shall be paid in one payment.
Passed and approved this 9th day of May, 2017.
CITY OF BROOKINGS
________________________________
Keith W. Corbett, Mayor
ATTEST:
_________________________________
Shari Thornes, City Clerk
2016-01SWR ASSESSMENT ROLLCONCRETE MAINTENANCE PROJECT1 of 5Filed: 4/19/17 2016 Prices:Remove 4" PCC Sidewalk: $2.92Install 4" PCC Sidewalk:$7.16Adjust Water Curb Stop: $185.50 (per square foot)(per square foot)PARCEL NUMBER LEGAL DESCRIPTION OWNER SIDEWALK ADDRESSSIDEWALK REMOVED (SQ FT)REMOVAL COSTSIDEWALK INSTALLED (SQ FT)INSTALL COSTADJUST CURB STOPADJUST CURB STOP COSTTOTAL COST402000020000200 Lot 2, Blk 2 Gilley AdditionVernon & Cathrene Voelzke1331 Wahpeton PassBrookings, SD 57006105 Gilley Ave S 157.79 $460.75 157.79 $1,129.78 0 $0.00$1,590.52404650040000800Sublot A of Lot 8, Block 4 Pleasant Hill AdditionBrash LLC822 3rd AveBrookings, SD 57006109 12th Ave 62.10 $181.33 62.10 $444.64 0 $0.00$625.97400800020000100Lot 1, Exc the North 20', Block 2 Brown and Kron AdditionJoseph & Mary Schulte110 16th AveBrookings, SD 57006110 16th Ave 19.11 $55.80 19.11 $136.83 0 $0.00$192.63402000030000300Lot 3, Block 3 Gilley AdditionRobert & Donna Flint907 6th StBrookings, SD 57006114 Gilley Ave S 45.00 $131.40 45.00 $322.20 0 $0.00$453.60403850050000600Lot 6, Block 5 Morningside AdditionRobert & Linda Oines117 Jefferson Ave SBrookings, SD 57006117 Jefferson Ave S 20.50 $59.86 20.50 $146.78 0 $0.00$206.64403850020000200S 65' Lot 2, N 10' Lot 3, Block 2 Morningside AdditionAlan & Diana Sanderson21149 476th AveAurora, SD 57002120 17th Ave 44.78 $130.76 44.78 $320.62 0 $0.00$451.38404650060000100Lot 1, Block 6 Pleasant Hill AdditionRobert & Mary Deblonk122 12th AveBrookings, SD 57006122 12th Ave 45.23 $132.07 45.23 $323.85 0 $0.00$455.92402000020000500S 2' Lot 4, N 66' Lot 5, Block 2 Gilley AdditionMichele Sage125 Gilley Ave SBrookings, SD 57006125 Gilley Ave S 22.47 $65.61 22.47 $160.89 0 $0.00$226.50403850020000500N 80' Lot 5, Block 2 Morningside AdditionDiego & Camila Diel131 Jefferson AveBrookings, SD 57006131 Jefferson Ave 111.47 $325.49 111.47 $798.13 0 $0.00$1,123.62404650020000800N 65' Lots 8-9 Block 2 Pleasant Hill AdditionJayne Longhurst2450 Agate LnBoulder, CO 80304211 12th Ave 67.73 $197.77 67.73 $484.95 0 $0.00$682.72401350040000105N 70' Lot 1, W 10' of N 70' Lot 2, Block 4 East Acres Second AdditionDavid Roe215 Lincoln Ln SBrookings, SD 57006215 Lincoln Ln S 37.96 $110.84 37.96 $271.79 0 $0.00$382.64404030020000200N 52.36' Lot 2, S 8' Lot 1, Block 2 Orchard Drive AdditionRichard Howey1807 Oriole TrlBrookings, SD 57006215 Medary Ave S 43.78 $127.84 43.78 $313.46 0 $0.00$441.30409601105026405 OL 'M' Sec. 26-110-50Channel Properties LLCPO Box 282 Bryant, SD 57221300 Medary Ave S 14.96 $43.68 14.96 $107.11 0 $0.00$150.80401400040000200Lot 2, Block 4 East Medary AdditionMatthew Douglas301 Birch AveBrookings, SD 57006301 Birch Ave 20.93 $61.12 20.93 $149.86 0 $0.00$210.97401350090000100Lot 1, Block 9 East Acres Second AdditionTodd Loban222 Pine Ridge RdBrookings, SD 57006305 Lincoln Ln S 74.58 $217.77 74.58 $533.99 0 $0.00$751.77400450040000700Lot 7, Block 4 Bane and Poole AdditionTrevor Radtke312 State AveBrookings, SD 57006312 State Ave 36.00 $105.12 36.00 $257.76 0 $0.00$362.88S:\City Engrs\_All Projects\Sidewalk Projects\2016\Council Items - assessment\2016-01 ROLL.xls
2016-01SWR ASSESSMENT ROLLCONCRETE MAINTENANCE PROJECT2 of 5Filed: 4/19/17 2016 Prices:Remove 4" PCC Sidewalk: $2.92Install 4" PCC Sidewalk:$7.16Adjust Water Curb Stop: $185.50 (per square foot)(per square foot)PARCEL NUMBER LEGAL DESCRIPTION OWNER SIDEWALK ADDRESSSIDEWALK REMOVED (SQ FT)REMOVAL COSTSIDEWALK INSTALLED (SQ FT)INSTALL COSTADJUST CURB STOPADJUST CURB STOP COSTTOTAL COST400450020000700Lot 7, Block 2 Bane and Poole AddionLarry & Janice Fjeldos677 Park AveBrookings, SD 57006326 17th Ave 45.00 $131.40 45.00 $322.20 0 $0.00$453.60401350070000900Lot 9, Block 7 East Acres Second AdditionMatthew & Jamie Tonjum327 18th Ave SBrookings, SD 57006327 18th Ave S 22.70 $66.28 22.70 $162.53 0 $0.00$228.82401350090001300Lot 13, Block 9 East Acres Second AdditionTimothy Ruggles Liv Trust343 Lincoln Ln SBrookings, SD 57006343 Lincoln Ln S 47.74 $139.40 47.74 $341.82 0 $0.00$481.22401350100001600Lot 16, Block 10 East Acres Second AdditionRoger & Lois Teal356 21st Ave SBrookings, SD 57006356 21st Ave S 115.50 $337.26 115.50 $826.98 0 $0.00$1,164.24400450110000200Lot 2, Block 11 Bane and Poole AdditionJoseph & Christine Santos 408 21st AveBrookings, SD 57006408 21st Ave 45.50 $132.86 45.50 $325.78 0 $0.00$458.64400450040000200Lot 2, Block 4 Bane and Poole AdditionLynnette Iden424 State AveBrookings, SD 57006424 State Ave 60.97 $178.03 60.97 $436.55 0 $0.00$614.58400700030000300N 75' of Lot 3, Block 3 Brookdale AdditionAnthony & Katie Carlson518 17th Ave SBrookings, SD 57006518 17th Ave S 27.60 $80.59 27.60 $197.62 0 $0.00$278.21400700030000500S 8' Lot 4, N 74' Lot 5, Block 3 Brookdale Addition Steven & Anita Ust530 17th Ave SBrookings, SD 57006530 17th Ave S 22.07 $64.44 22.07 $158.02 0 $0.00$222.47405350020000200W 230' of Lot 2, Block 2 Sexauer AdditionAdee Properties LTD PartnerPO Box 368 Bruce, SD 57220629 Heritage Dr 22.30 $65.12 22.30 $159.67 0 $0.00$224.78400700120001600Lot 16, Block 12 Brookdale AdditionDavid & Priscilla Strom645 Park AveBrookings, SD 57006645 Park Ave 31.01 $90.55 31.01 $222.03 0 $0.00$312.58400700130000700Lot 7 & 7A, Block 13 Brookdale AdditionRichard & Mary Helpser708 Park AveBrookings, SD 57006708 Park Ave 32.98 $96.30 32.98 $236.14 0 $0.00$332.44405850000000305Tract E of Tract C of Lot 3, Southbrook AdditionLegacy Equity Group LLCC/O Brookings Property Management Inc518 Main AveBrookings, SD 57006950 22nd Ave S 19.95 $58.25 19.95 $142.84 0 $0.00$201.10402300000000100Lot 1, Hendrics Second AdditionRabbit Rentals LLC928 7th AveBrookings, SD 570061010 Forest St 35.55 $103.81 35.55 $254.54 0 $0.00$358.34401550030000200Lot 2, Block 3 Fairgrounds AdditionWood Family Trust1011 Horner AveBrookings, SD 570061011 Horner Ave 40.88 $119.37 40.88 $292.70 0 $0.00$412.07400900070000300Lot 3, Block 7 Camelot Square AdditionTB Partnership611 6th StBrookings, SD 570061020 Castlewood Dr 21.73 $63.45 21.73 $155.59 0 $0.00$219.04400650010003700Lot 37, Block 1 Boulevard Park AdditionBenoit & Nadeen St. Pierre1023 Yosemite LnBrookings, SD 570061023 Yosemite Ln 32.00 $93.44 32.00 $229.12 0 $0.00$322.56S:\City Engrs\_All Projects\Sidewalk Projects\2016\Council Items - assessment\2016-01 ROLL.xls
2016-01SWR ASSESSMENT ROLLCONCRETE MAINTENANCE PROJECT3 of 5Filed: 4/19/17 2016 Prices:Remove 4" PCC Sidewalk: $2.92Install 4" PCC Sidewalk:$7.16Adjust Water Curb Stop: $185.50 (per square foot)(per square foot)PARCEL NUMBER LEGAL DESCRIPTION OWNER SIDEWALK ADDRESSSIDEWALK REMOVED (SQ FT)REMOVAL COSTSIDEWALK INSTALLED (SQ FT)INSTALL COSTADJUST CURB STOPADJUST CURB STOP COSTTOTAL COST400650010003600Lot 36, Block 1 Boulevard Park AdditionRichard & Patricia Turnerz1029 Yosemite LNBrookings, SD 570061029 Yosemite Ln 15.41 $45.00 15.41 $110.34 0 $0.00$155.33400900060001300E 4' Lot 12, Lot 13 Exc E 8', Block 6 Camelot Square AdditionAaron & Kayla Hovelson1033 Castlewood DrBrookings, SD 570061033 Castlewood Dr 11.60 $33.87 11.60 $83.06 0 $0.00$116.93403400040000200Lot 2, Block 4 Meadowwood AdditionKathleen Peterson812 17th Ave SBrookings, SD 570061037 10th St S 53.46 $156.10 53.46 $382.77 0 $0.00$538.88404650040000100Lot 1 Exc. S 63', W 1/2 Lot 2 Exc. S 63', Block 4 Pleasant Hill AdditionJohn & Leah Walker1102 2nd StBrookings, SD 570061102 2nd St 80.30 $234.48 80.30 $574.95 0 $0.00$809.42400900020000700Lot 7, Block 2 Camelot Square AdditionAndrea Gullickson1105 12th St SBrookings, SD 570061105 12th St S 60.75 $177.39 60.75 $434.97 0 $0.00$612.36402450050001500S 115' of Lot 16, S 115' of E 25' of Lot 15, Block 5 Hill Park AdditionLance & Pennie Malenke 1227 4th StBrookings, SD 570061227 4th St 53.50 $156.22 53.50 $383.06 0 $0.00$539.28400900040002800Lot 28, Block 4 Camelot Square AdditionLarry & Kimberly Knox1305 12th St SBrookings, SD 570061305 12th St S 32.80 $95.78 32.80 $234.85 0 $0.00$330.62400900090000300Lot 3, Block 9 Camelot Square AdditionScott & Sheerene Minor1314 Westminster DrBrookings, SD 57006 1314 Westminster Dr 18.25 $53.29 18.25 $130.67 0 $0.00$183.96401400050000800Lot 8, Block 5 East Medary AdditionRobert & Jill Burke1315 Forest StBrookings, SD 57006 1315 Forest St 19.14 $55.89 19.14 $137.04 0 $0.00$192.93403350010000020W 63' of Lot B, Replat of OL E, Block 1 Maynes AdditionKK4 LLC 46094 243rd StChester, SD 570161319 5th St 54.54 $159.26 54.54 $390.51 0 $0.00$549.76401250020000400Lot 5, E 20' Lot 5, Block 2 Dawes AdditionChristopher & Debra Stover 1332 4th StBrookings1332 4th St 55.65 $162.50 55.65 $398.45 0 $0.00$560.95400900110002200Lot 22, Block 11 Camelot Square AdditionMarilyn Haugen1341 Westmister DrBrookings, SD 570061341 Westminster Dr 17.02 $49.70 17.02 $121.86 0 $0.00$171.56400650010002700Lot 27, Block 1 Boulevard Park AdditionLorie Cuperus 1400 Yosemite LnBrookings, SD 570061400 Yosemite Ln 19.20 $56.06 19.20 $137.47 0 $0.00$193.54401400120001505E 34' of W 56' Lot 15, Block 12 East Medary AdditonKent Miller1403 Orchard DrBrookings, SD 570061403 Orchard Dr 234.26 $684.04 234.26 $1,677.30 0 $0.00$2,361.34403000020001900W 50.6' Lot 19, Lot 20, Block 2 Le Geros AdditionColburn Family Rev Liv Trust1705 N Deer Hallow CirSioux Falls, SD 571101405 2nd St 108.00 $315.36 108.00 $773.28 0 $0.00$1,088.64406850010000400Lot 4, Block 1 Yellowstone AdditionChristine Larson & Mary Kleinjan1414 Yellowstone DrBrookings, SD 570061414 Yelowstone Dr 20.00 $58.40 20.00 $143.20 0 $0.00$201.60S:\City Engrs\_All Projects\Sidewalk Projects\2016\Council Items - assessment\2016-01 ROLL.xls
2016-01SWR ASSESSMENT ROLLCONCRETE MAINTENANCE PROJECT4 of 5Filed: 4/19/17 2016 Prices:Remove 4" PCC Sidewalk: $2.92Install 4" PCC Sidewalk:$7.16Adjust Water Curb Stop: $185.50 (per square foot)(per square foot)PARCEL NUMBER LEGAL DESCRIPTION OWNER SIDEWALK ADDRESSSIDEWALK REMOVED (SQ FT)REMOVAL COSTSIDEWALK INSTALLED (SQ FT)INSTALL COSTADJUST CURB STOPADJUST CURB STOP COSTTOTAL COST403100010000400Lot 4, Block 1 Le Gros 2nd AdditionBillie Jo McFarland 1424 Wisconsin StBrookings, SD 570061424 Wisconsin St 43.43 $126.82 43.43 $310.96 0 $0.00$437.77403050020001200Lot 12, Block 2 Le Geros and Amidon Addition Henry & Dianne Kayongo-Male1443 Wisconsin StBrookings, SD 570061443 Wisconsin St 124.82 $364.47 124.82 $893.71 0 $0.00$1,258.19401400120001905E 1/2 of Lot 19, Block 12 East Medary AdditionShawn Erp1509 Orchard DrBrookings, SD 570061509 Orchard Dr 22.44 $65.52 22.44 $160.67 0 $0.00$226.20400900030001500Lot 15, Block 3 Camelot square AddtionDanielle & Caleb Svartoien1523 King Arthur CtBrookings, SD 570061523 King Arthur Ct 42.32 $123.57 42.32 $303.01 0 $0.00$426.59400900030001800Lot 18, Block 3 Camelot Square AdditionJohn & Tami Stuart1539 King Arthur CtBrookings, SD 570061539 King Arthur Ct 29.00 $84.68 29.00 $207.64 0 $0.00$292.32400900030001900Lot 19, Block 3 Camelot Square AdditionRoger Brown1605 12th St SBrookings, SD 570061605 12th St S 16.00 $46.72 16.00 $114.56 0 $0.00$161.28405150000000300 Lot 3, Robsons AdditionDavid Cartrette 1613 1st StBrookings, SD 570061613 1st St 19.14 $55.89 19.14 $137.04 0 $0.00$192.93401350010000500Lot 5, Block 1, East Acres Second AdditionKeith & Karen Skogstad1633 Elmwood Dr Brookings, SD 570061633 Elmwood Dr 65.98 $192.66 65.98 $472.42 0 $0.00$665.08401350060001000Lot 10, Block 6 East Acres Second AdditionDustin Gibbons & Lisa Krogstad1705 Derdall DrBrookings, SD 570061705 Derdall Dr 12.24 $35.74 12.24 $87.64 0 $0.00$123.38401350060000200Lot 2, Block 6 East Acres Second AdditionEdward & Joan Hogan1714 Elmwood DrBrookings, SD 570061714 Elmwood Dr 64.38 $187.99 64.38 $460.96 1 $185.50$834.45403850060001000Lots 9 & 10, Block 6 Morningside AdditionDelores Kospel1725 Olwein StBrookings, SD 570061725 Olwein St 44.50 $129.94 44.50 $318.62 0 $0.00$448.56400700060000400Lot 4, Block 6 Brookdale AdditionCasey & Gwen McCausland1734 Orchard DrBrookings, SD 570061734 Orchard Dr 62.33 $182.00 62.33 $446.28 0 $0.00$628.29401350030000200Lot 2, Block 3 East Acres Second AdditionWayne & Karen Vanderwal1811 Elmwood DrBrookings, SD 570061811 Elmwood Dr 78.53 $229.31 78.53 $562.27 1 $185.50$977.08401350030000300Lot 3, Block 3 East Acres Second AdditionBrent Thor (bill to JD Ackman)John Ackman2008 Rhonda RdBrookings, SD 570061817 Elmwood Dr 40.50 $118.26 40.50 $289.98 0 $0.00$408.24401350030000600Lot 6, Block 6 East Acres Second AdditionGeorge & Wanda West1911 Elmwood DrBrookings, SD 570061911 Elmwood Dr 56.07 $163.72 56.07 $401.46 1 $185.50$750.69401350140000100 Lot 1 & E 1' Lot 2 Blk 14 Marian Volker1918 Derdall DrBrookings, SD 570061918 Derdall Dr 30.80 $89.94 30.80 $220.53 0 $0.00$310.46S:\City Engrs\_All Projects\Sidewalk Projects\2016\Council Items - assessment\2016-01 ROLL.xls
2016-01SWR ASSESSMENT ROLLCONCRETE MAINTENANCE PROJECT5 of 5Filed: 4/19/17 2016 Prices:Remove 4" PCC Sidewalk: $2.92Install 4" PCC Sidewalk:$7.16Adjust Water Curb Stop: $185.50 (per square foot)(per square foot)PARCEL NUMBER LEGAL DESCRIPTION OWNER SIDEWALK ADDRESSSIDEWALK REMOVED (SQ FT)REMOVAL COSTSIDEWALK INSTALLED (SQ FT)INSTALL COSTADJUST CURB STOPADJUST CURB STOP COSTTOTAL COST401300010000100Replat of Lots 1-2, Block 1 East Acres AdditionMaggie Owens 2005 1st StBrookings, SD 570062005 1st St 67.73 $197.77 67.73 $484.95 0 $0.00$682.72400450090000300Lot 3, Block 9 Bane and Poole AdditionLarry & Barbara Hull2005 Iowa St Brookings, SD 570062005 Iowa St 71.78 $209.60 71.78 $513.94 0 $0.00$723.54401300030000300Lot 3, Block 3 East Acres AdditionDonna Arter2010 Olwein StBrookings, SD 570062010 Olwein St 79.86 $233.19 79.86 $571.80 0 $0.00$804.99403850030001700Lot 17, Block 3 Morningside AdditionKenneth & Barbara Ahartz2013 Morningside DrBrookings, SD 570062013 Morningside Dr 44.06 $128.66 44.06 $315.47 1 $185.50$629.62401470050001100Lot 11, Block 5, Esther Heights AdditionTabitha Edge, Samuel Clementt & Russel Clement, Bill to: George & Diane Reiken, 2017 Elmwood Drive, Brookings, SD 570062017 Elmwood Drive 55.28 $161.42 55.28 $395.80 0 $0.00$557.22401300020000500E 72' Lot 5, W 8' Lot 6, Block 2 East Acres AdditionLeonard & Norita Henneman Trust2044 Olwein St Brookings, SD 570062024 1st St 40.05 $116.95 40.05 $286.76 0 $0.00$403.70401300030000500E 72' Lot 5, W 8' Lot 6, Block 3 East Acres AdditionChristopher & Kristin Heismeyer2024 Olwein StBrookings, SD 570062024 Olwein St 167.20 $488.22 167.20 $1,197.15 1 $185.50$1,870.88403850110000100Lots 1-16, Block 11, Morningside AdditionAscension Lutheran Church2030 3rd St Brookings, SD 570062030 3rd St 243.00 $709.56 243.00 $1,739.88 0 $0.00$2,449.44401300010001000Lot 10, Block 1 East Acres AdditionHoward & Cheryl Jorenby2049 1st StBrookings, SD 570062049 1st St 44.72 $130.58 44.72 $320.20 0 $0.00$450.78401300020001800Lot 18, Block 2 East Acres AdditionIvan Palmer2049 Olwein St Brookings, SD 570062049 Olwein St 44.10 $128.77 44.10 $315.76 0 $0.00$444.533912.01 $11,423.07 3912.01 $28,009.99 5 $927.50 $40,360.56S:\City Engrs\_All Projects\Sidewalk Projects\2016\Council Items - assessment\2016-01 ROLL.xls
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:RES 17-050,Version:1
Action on Resolution 17-050, a Resolution setting forth a schedule of Proposed Fines for Violations
of the Ordinances of the City of Brookings, South Dakota.
Summary:
A recommendation to the council that sets forth a fine of $60 and $60 in court costs for a total of $120
for the violation of the Ordinance 62-180 regarding the hours parks are open to the public.
Background:
The City of Brookings has many public parks that are utilized by the public on a daily basis. There
have been prior incidences of vandalism and unlawful behavior that have occurred in the parks
system primarily during the hours of 11:00 p.m. and 6:00 a.m. The proposed fine would be for the
following Ordinance.
No person shall be in any public park or playground in the City of Brookings between 11:00 p.m. and
6:00 a.m., with the following exceptions:
a)When camping in an area designated for such purposes; and
b)Persons attending scheduled events may be in a park or playground beyond the closing
time for a park or playground as approved by the director.
Fiscal Impact:
No fiscal impact to the city.
Recommendation:
Staff recommends approval.
Attachments:
Resolution
City of Brookings Printed on 5/5/2017Page 1 of 1
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Resolution 17-050
A Resolution Setting Forth a Schedule of Proposed Fines for Violations of the
Ordinances of the City of Brookings, South Dakota.
Be It Resolved by the Governing Body of the City of Brookings, South Dakota, that the
following Schedule of Proposed Fines shall be effective as prescribed by law for all
violations of Ordinances set forth herein.
SCHEDULE OF PROPOSED FINES WITH COURT COSTS
Section Offense Fine Costs Total
Miscellaneous Offenses
62-180 Hours parks open to the public 60.00 60.00 120.00
Passed and approved this 9th day of May, 2017.
CITY OF BROOKINGS:
___________________________
Keith W. Corbett, Mayor
ATTEST:
__________________________
Shari Thornes, City Clerk
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:RES 17-054,Version:1
Action on Resolution 17-054, a Resolution authorizing the City Manager to Sign an Agreement for
Federal Aviation Administration Grant for Airport Paint Striper (Fuel Tax Funds).
Summary:
This resolution will authorize the City Manager to sign an agreement to for a Federal Aviation
Administration Grant to use fuel tax funds from the Brookings account for an airport paint striper.
Background:
The City budgeted to purchase a paint striper this year for the Brookings Regional Airport. The
budget includes using $5,000 of City funds along with a grant from the Federal Aviation
Administration for $13,845 from the Brookings fuel tax fund balance. A percentage of all fuel sales
from the Brookings Regional Airport is deposited into a fuel tax fund which can be used on local
projects. The fuel tax fund is managed by the SDDOT and the SD Aeronautics Commission has
approved the grant.
Fiscal Impact:
The City will receive a grant in the amount of $13,845 to be used for toward the purchase of the
airport paint striper.
Recommendation:
Staff recommends approval.
Attachments:
Resolution
City of Brookings Printed on 5/5/2017Page 1 of 1
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Resolution 17-054
Resolution Authorizing the City Manager to Sign an Agreement for
Federal Aviation Administration Grant for Airport Paint Striper
(Fuel Tax Funds)
Whereas, the City of Brookings desires funding to purchase a paint striper for the
Brookings Regional Airport; and
Whereas, The State of South Dakota Department of Transportation Office of
Aeronautics has approved the use of allocated fuel tax funds for this project No.
AP0005-2017; and
Whereas, the Federal Aviation Administration is hereby requested to authorize the
project in accordance with the approved state financial assistance agreement.
Now, Therefore, Be Resolved, that the City Manager is hereby authorized to sign all
documents related to an agreement for an Airport Paint Striper, Federal Aviation
Administration Project No AP0005-2017.
Passed and approved this 9th day of May, 2017.
CITY OF BROOKINGS
____________________________
Keith W. Corbett, Mayor
ATTEST:
________________________
Shari Thornes, City Clerk
City of Brookings
Staff Report
Brookings City & County
Government Center, 520
Third Street
Brookings, SD 57006
(605) 692-6281 phone
(605) 692-6907 fax
File #:ID 2017-0288,Version:1
Action to appoint City Council Member, effective 5/9/2017-4/30/2018.
Summary:
The City Council will take action to appoint a City Council Member for a term effective May 9, 2017
and ending April 30, 2018.
The following five Brookings residents have applied for the vacant Brookings City council member
position:
·Edward Ballou
·Nick Schmeichel
·Cory Ann Ellis
·George Hamer
·Holly Tilton Byrne
The applicants attended a special meeting on May 3rd to provide additional information and respond
to questions.
Background:
A City Council member vacancy was created with the election of Council Member Keith Corbett to the
office of Mayor. Following the April 11, 2017 Election, the city issued a press release seeking
applicants for the vacant City Council seat. The appointed City Council member would serve until the
next regular municipal election, with the term expiring on April 30, 2018. Applicants must be a
Brookings resident for a minimum of six months and registered to vote in Brookings.
Any vacancy occurring in the office of Mayor or City Council must be filled pursuant to City Charter,
Section 2.06 - Vacancies; Forfeiture of Office; Filling of Vacancies:
City Charter Reference - Filling of Vacancy. (d)Filling of Vacancies. Except as provided
below, a vacancy in the office of Mayor or of a City Council Member shall be filled for the
remainder of the unexpired term at the next regular City Election. The Council by a majority
vote of all its remaining members shall appoint a qualified person to fill the vacancy until the
person elected to serve the remainder of the unexpired term takes office. However, if the
vacancy occurs less than sixty days prior to the next regular City Election, then the person
appointed to fill the vacancy shall continue to serve and the vacancy shall be filled at the
regular City Election immediately following the next regular City Election. Notwithstanding the
requirement in Section 2.11, if at any time the membership of the Council is reduced to less
than 6, the remaining members shall, within sixty days, fill the vacancies by appointment or
call for a special election to fill the vacancies.
The appointment process is further defined in City Resolution 90-10.
City of Brookings Printed on 5/5/2017Page 1 of 2
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File #:ID 2017-0288,Version:1
Attachments:
Application - Edward Ballou
Application - Nick Schmeichel
Application - Cory Ann Ellis
Application - George Hamer
Application - Holly Tilton Byrne
City Charter Excerpt: Vacancies
Resolution 90-10
Press Release - Application for City Council Member
City of Brookings Printed on 5/5/2017Page 2 of 2
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Applicant Information
Name:
First Middle Last
Address:
Street
City State ZIP Code
Phone:
(work)(cell)(home)
Email:
Employer:
Occupation:
Is your residence located within the city limits of Brookings?□ YES □ NO
Are you a registered voter in the City of Brookings?□ YES □ NO
How long have you been a resident of Brookings?
1.Please list relevant education or training:
Application for Appointment for Brookings City Council
City Clerk’s Office
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone; (605) 692-6907 fax
sthornes@cityofbrookings.org
2.Work experience:
3.Community Volunteer Service:
4.I would like to serve as a City Council Member because:
5.Any other information you feel is important to the City Council Members as it considers your
appointment for City Council:
Please return your application to the City Clerk’s Office:
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone, (605) 692-6907 fax
sthornes@cityofbrookings.org
www.cityofbrookings.org
Advertising Policy – The City of Brookings will notify the public of the City Council vacancy. Notification
of vacancies will consist of a press release to local media at least two weeks prior to the appointment.
Appointment Process – Applications will be accepted until Friday, April 28, 2017 at 12:00 pm. All
applicants will be invited to attend a special May 3, 2017 City Council Meeting at 5:00 pm to provide
additional information and respond to questions. City Council action is required to approve the
appointment and is scheduled to occur on May 9, 2017. Thank you for applying!
Applicant Information
Name:
First Middle Last
Address:
Street
City State ZIP Code
Phone:
(work)(cell)(home)
Email:
Employer:
Occupation:
Is your residence located within the city limits of Brookings?□YES □ NO
Are you a registered voter in the City of Brookings?□YES □ NO
How long have you been a resident of Brookings?
1.Please list relevant education or training:
Application for Appointment for Brookings City Council
City Clerk’s Office
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone; (605) 692-6907 fax
sthornes@cityofbrookings.org
Nick Gerald Schmeichel
1313 Yorktown Circle
Brookings SD 57006
605.695.3478
nick.schmeichel@gmail.com
Sideline Productions
Owner
x
x
Since August of 2003
I have a minor in political science from South Dakota State and have been active in
politics for over 15 years.
2.Work experience:
3.Community Volunteer Service:
4.I would like to serve as a City Council Member because:
5.Any other information you feel is important to the City Council Members as it considers your
appointment for City Council:
Please return your application to the City Clerk’s Office:
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone, (605) 692-6907 fax
sthornes@cityofbrookings.org
www.cityofbrookings.org
Advertising Policy – The City of Brookings will notify the public of the City Council vacancy. Notification
of vacancies will consist of a press release to local media at least two weeks prior to the appointment.
Appointment Process – Applications will be accepted until Friday, April 28, 2017 at 12:00 pm. All
applicants will be invited to attend a special May 3, 2017 City Council Meeting at 5:00 pm to provide
additional information and respond to questions. City Council action is required to approve the
appointment and is scheduled to occur on May 9, 2017. Thank you for applying!
I feel that running my own business has given me a vast amount of knowledge that is
applicable to the operation of a city. Being a small business owner I have to wear a lot
of different hats. I am in charge of the financing in my business, as well as sales, and
customer service. The most valuable skill I have learned, which I think is most
applicable, is listening. A council person must listen to not only the citizens in town,
but also be able to listen to the cities recommendations, and then weigh both sides
when making a decision.
Started a program through my company to donate books to first graders in the
Brookings school system to promote sustainability.
Because I am a citizen in this city and care about the community. I have a young son
that I want to grow up loving the place he is from. I feel my business experience can be
a valuable asset to the council, and I am ready to serve our community.
After the election, I received numerous calls, texts, and emails urging me to apply for
this open seat. I want to honor those who supported me through the election by
getting to work for them and the rest of the city.
Applicant Information
Application for Appointment for Brookings City Council
City Clerk’s Office
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone; (605) 692-6907 fax
sthornes@cityofbrookings.org
Name:
First Middle Last
Cory Ann Harbour Ellis
Address:
Street
1610 Derdall Drive
City State Zip
Brookings SD 57006
Phone:
(work) (cell) (home)
See Cell 605-610-9770 None
Email:acellis@mac.com
Employer:Montgomery’s and AC Ellis Inc.
Occupation:Marketing Professional
Is your residence located within the city limits of Brookings?
Are you a registered voter in the City of Brookings?
How long have you been a resident of Brookings?13 Years
√
√
YES
YES
NO
NO
Cory Ann H. Ellis Application for Appointment for Brookings City Council 1 of 6
1. Please list relevant education or training:
Master of Science Indiana State University
As a Graduate Coaching Assistant at DePauw University, I was able to gain valuable
work experience while earning my MS in Physical Education with extended study in the
field of Recreation and Sport Management.
Bachelor of Arts University of Sioux Falls
As a student at USF I obtained my BA in Wellness as well as participating as a
goalkeeper on the soccer team.
Associate of Arts Cosumnes River College
As the first in my family to attend college, the California Community College system
was the perfect place for me to start and to learn the demands of college. I had
an excellent mentor and support staff who were influential in my development as a
student, athlete, and person. I am fortunate enough to have many of these people in
my life today.
2. Work experience:
Brand & Marketing
Manager
2014 - present
Montgomery’s
Lead collaborative brand and marketing operations across all departments of a multi-
channel home fashions retail company. Identify and prioritize areas for marketing
growth potential while developing the processes and infrastructure for execution.
Recruit, build, and coach the marketing team to become an in-house agency that
produces and leads all initiatives. Create a yearly strategic plan and budget that is
adaptable and regularly reported to the executive team. Built and launched new
company website in 2015 and currently working toward the launch of an eCommerce
system in 2017.
Accomplishments:
• Built department and brought on new employees
• Research, design, and built company website. (Launched in 2015)
• Developed Employer’s first strategic marketing plan
• Implement infrastructure for project management and accountability tracking
• Design and publish company magazine in 2014
• Created social media accounts and guidelines
• Established media buying plan and procedures
Cory Ann H. Ellis Application for Appointment for Brookings City Council 2 of 6
National C License US Soccer Federation
The US Soccer Federation governs soccer in the United States and provides coaches
training licensing. Through a scholarship I was able to attend, complete, and pass the
training and testing to be awarded my National C license.
2. Work experience:
Founder & Director
2004 - present
AC Ellis Inc.
Establish, evaluate, and evolve the brand, products, and services through research
and development. Direct all operations and employees. Create strategic brand and
marketing plans that implement traditional and digital marketing options for clients.
Provide the goods and services for all marketing initiatives, which closely involves each
customer. Develop content through photography, graphic design, and website design
and management.
Accomplishments:
• Built a successful marketing and photography business from the ground up
• Recruited and trained three additional photographers
• Recruited and trained one marketing assistant
• Created recognizable brands for clients
• Guided rebranding efforts for five clients
• Created and launched over ten small business websites
• Trademarked logos
Head Women’s
Soccer Coach &
Physical Education
Instructor
2002-2003
Central College
Coordinated game schedule, travel, pre-season, and development for the soccer
program. Developed and advised team goal-setting and evaluation processes. Created
a team atmosphere and sense of belonging for student-athletes. Researched and
purchased equipment and services to maintain the program budget. Conducted player
evaluations.
Accomplishments:
• Created and executed Methods of Teaching Health & Elementary Education
• Created and executed Sports Psychology course syllabus
• Successfully recruited student-athletes
• Doubled the number of students participating in the program in one year
• Incrementally increased winning record each season
• Developed junior varsity team
• Recruited the most diverse team on campus
• Coached teams that broke ten school records
• Coached individuals that were awarded three IIAC All-Conference honors
• Coached individuals that were awarded six IIAC Academic All-Conference honors
• Created recruitment tracking process
• Created summer training manual
Soldier
1997 - 2005
United States Army Reserve
Upon entering the US Army Reserve, I was first trained as a light-wheel mechanic. This
included routine maintenance and inspections of 2.5-ton, Humvee, and 5-ton vehicles.
After some years, I also became trained as an administrative specialist. I was tasked
with preparing, proofing and submitting documents for soldier support and tracking.
Accomplishments:
• Voluntarily completed additional training
• Received multiple promotions; reaching the rank of Sergeant
• Was honorably discharged after serving eight years rather than my contracted six
Cory Ann H. Ellis Application for Appointment for Brookings City Council 3 0f 6
3. Community Volunteer Service:
Grassroots Effort
Hidden Figures
Field Trip
2017
Organizer
In an effort to expose students to examples of successful strong women and people of
color I organized a fundraiser, negotiated scheduling and pricing, and worked with our
school administrators to offer the entire eighth-grade class the opportunity to view
“Hidden Figures” at our local movie theater.
Brookings Makers
Market
2013 - present
Creator & Organizer
As a local maker who is active in the community, I identified a need for makers without
a retail outlet to sell their goods. The Makers Market brings together dozens of area
makers every December at a temporary location to sell their products to the public. I
worked with other makers to secure the location(s), create sign-up forms and market
the event.
LEAD South Dakota
Brookings Chapter
2017
Co-Founder
Leaders Engaged and Determined (LEAD), Brookings, SD is a chapter of LEAD South
Dakota that mobilizes people to advocate for women and girls and organize for change
in Brookings and throughout South Dakota.
Various
Organizations
Over the years
Guest Speaker/Educator
I have had the opportunity to engage with many members of our community through
guest speaking and educator experience. These have included some of the following.
• South Dakota State University Marketing Course, Honors Course, Entrepreneur
Club, Journalism Club, and Education Course
• Great Plains Writers Conference
• Brookings High School
• Mickelson Middle School
• Camelot Intermediate School
• Prairie Elementary School
• Hillcrest Elementary School
• Dress for Success
• 1 Million Cups
Various Events &
Organizations
Over the years
Community Involvement as an Active Citizen
Engaging and supporting my fellow citizens is important and I do my best to attend a
wide variety of events while also donating my time, talents, and financial support when
possible. Some of these include:
• South Dakota Poets Society -Graphic Design
• SDSU Armed Forces Association -Volunteer
• SDSU Veterans Club -Volunteer
• Brookings Softball Association -Player Rep
• Domestic Abuse Shelter -Food Drive Organizer
• Feeding South Dakota -Food Drive Organizer
• Breast Cancer Fundraising -Organizer
• CASA Fire & Ice -Donor, Volunteer, & Attendee
• Ducks Unlimited -Donor & Attendee
Cory Ann H. Ellis Application for Appointment for Brookings City Council 4 of 6
4. I would like to serve as a City Council Member because:
Cory Ann H. Ellis Application for Appointment for Brookings City Council 5 of 6
Serving on the Brookings City Council and therefore serving the citizens of Brookings would be an honor
and great responsibility that I would fill with devotion. As an interim council member, I would work to bring
energy, stability, and a diverse perspective to the team. I look forward to working with my peers to find
creative solutions and inclusive initiatives in our efforts for the community.
If granted the position, I would strive to bridge the generational gap with respect and understanding for the
young and young at heart. If on council I would address concerns while advocating equally for gender, faith,
sexual orientation, and socio-economic groups.
My personal goal would be to serve the citizens as a member of a team who solicits input, remains accessible,
conducts her actions with transparency, and embraces accountability while working for them and not myself.
I would seek to continue the ground work already laid before us to make Brookings the best place to call
home in South Dakota and to set an example that other communities will look up to and seek to accomplish.
5. Any other information you feel is important to the City Council Members as it considers your appointment
for City Council:
While work experience, volunteer activities, and education play a part in qualifying a candidate for this
position, I would feel that other areas such as my intrinsic values, soft skills, and management skills make
me uniquely qualified to work on a broad range of topics and challenges. I hope that you will consider me
as an individual who embraces her faults and leverages them to become a better person, willing and able
to serve her fellow citizens for the betterment of our community. Thank you very much for your time and
consideration.
Intrinsic values:
• Caring
• Open-minded
• Desire to learn
• Diverse experiences
• Desire to advocate equally
• Perseverance
• No personal agenda
• No conflict of interest or ulterior motives
Soft Skills:
• Strategic & Compound Thinker
• Challenge the status quo
• Analyze and interpret data
• Research and ask questions
• Strive to be accountable, accessible, and transparent
• Collaboration within team, organization, and outside partners
• Problem Solving: Seeks out long-term solutions to current problems
• Communicate through a variety of methods to best work with others
• Adaptability: Ability to learn new processes and skills quickly and execute proficiently
Please return your application to the City Clerk’s Office:
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone, (605) 692-6907 fax
sthornes@cityofbrookings.org
www.cityofbrookings.org
Advertising Policy - The City of Brookings will notify the public of the City Council vacancy. Notification of vacancies
will consist of a press release to local media at least two weeks prior to the appointment.
Appointment Process - Applications will be accepted until Friday, April 28, 2017 at 12:00 pm. All applicants will
be invited to attend a special May 3, 2017 City Council Meeting at 6:00 pm to provide additional information and
respond to questions. City Council action is required to approve the appointment and is scheduled to occur on May
9, 2017. Thank you for applying!
Cory Ann H. Ellis Application for Appointment for Brookings City Council 6 of 6
Management Skills:
• Challenge, motivate and inspire employees
• Strategic planning
• Project management
• Work force recruitment
• Budget development and reporting
• Provide coaching, direction, and leadership to employees
• Process research, development and implementation
• Introduce efficiency processes and initiatives
• Improve communication systems
• Develop and deliver educational training to employees and co-workers
5. Any other information you feel is important to the City Council Members as it considers your appointment
for City Council:
For additional information and to learn more about me professionally and personally please visit:
www.coryannellis.com
Applicant Information
Name: George Hamilton Hamer
First Middle Last
Address:
321 8th St.
Brookings SD 57006
City State ZIP Code
Phone: 605-688-5721 605-690-9660
605-690-9660
(work)
(cell) (home)
Email: hamerg@mchsi.com
Employer: South Dakota State University
Occupation: Assoc. Prof. and Asst. Dept. Head EE and CS
Is your residence located within the city limits of Brookings? □X YES □ NO
Are you a registered voter in the City of Brookings? □ X YES □ NO
How long have you been a resident of Brookings? 28+ years
1. Please list relevant education or training:
Ph. D. Computer Science North Dakota State University Fargo ND 2006
MS Computer Science Moorhead State University Moorhead MN 1992
BS Construction Mgmt. North Dakota State University Fargo ND 1980
Application for Appointment for Brookings City Council
City Clerk’s Office
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692‐6281 phone; (605) 692‐6907 fax
sthornes@cityofbrookings.org
2. Work experience:
Jan2011 to present South Dakota State University Assoc. Prof. and Asst. Dept. Head EE & CS
Aug 1997 to Jan 2011 South Dakota State University Assoc. Prof. of Computer Science
Aug 1989 to July 1997 South Dakota State University Asst. Prof. of Computer Science
3. Community Volunteer Service:
Member Brookings Human Rights Committee/Commission 2006 – present (Past chair of the Committee
and current Vice‐Chair)
4. I would like to serve as a City Council member because:
I would be honored to serve the city of Brookings as a council member. I feel I can give back to the city I
have called home for almost 28 years. Brookings is a wonderful place to live and being on the city
council will give me the opportunity to ensure that it continues to grow, thrive and stay the welcoming
community it is. I believe I have the ability to listen to all sides of an issue and carefully weigh all facts
brought forward. I would rely heavily on all inputs and not make quick judgements. I know I serve the
people first and know I can put aside any bias and be part of the discussion and ultimately the decision. I
am a gracious loser and a humble winner as I know that I am representing others at all times.
5. Any other information you feel is important to the City Council Members as it considers your
appointment for City Council:
In my current position as Asst. Dept. Head I believe I have gained the needed leadership experience that
will be invaluable as a member of the city council. I have been recognized as the Academic Advisor of
the Year, College of Engineering, in 2005 and Teacher of the Year in the college in 2015. I was also
recognized in the Electrical Engineering and Computer Science Department with an Outstanding
Teaching Award in 2011.
Please return your application to the City Clerk’s Office:
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone, (605) 692-6907 fax
sthornes@cityofbrookings.org
www.cityofbrookings.org
Advertising Policy – The City of Brookings will notify the public of the City Council vacancy. Notification
of vacancies will consist of a press release to local media at least two weeks prior to the appointment.
Appointment Process – Applications will be accepted until Tuesday, May 2, 2017 at 5:00 pm. All
applications for appointment will be provided to the City Council for consideration. City Council action is
required to approve the appointment and is scheduled to occur on May 23, 2017. Thank you for
applying!
Applicant Information
Name:
First
Holly
Middle
Marie
Last
Tilton Byrne
Address:
Street
104 5Th St
City
Brookings
State
SD
ZIP Code
57006
Phone:
(work)
(cell)
605-690-4757
(home)
Email: hmtilton@gmail.com
Employer: Dakota Rural Action
Occupation: Community Organizer
Is your residence located within the city limits of Brookings? □ YES □ NO
Are you a registered voter in the City of Brookings? □ YES □ NO
How long have you been a resident of Brookings? 21 years
1. Please list relevant education or training:
• High School Diploma – 2004 – Brookings High School
• B.S. degree in Interdisciplinary Studies, Minor in History – 2009 – South Dakota State
University
Application for Appointment for Brookings City Council
City Clerk’s Office
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone; (605) 692-6907 fax
sthornes@cityofbrookings.org
• Advanced Campaign Management Training – 2010 – Wellstone, Billings, MT
This in-depth, multi-day training hosted by the Wellstone organization teaches individuals
how to effectively impact political campaigns. Attendees are taught leadership and
management techniques, message development, campaign budgeting, and how to directly
contact voters.
• Principles of Community Organizing (POCO) Training – 2010 – Western Organization of
Resource Councils, Billings, MT
The POCO training hosed by the Western Organization of Resource Councils (WORC) is a
leadership development workshop dedicated to training community leaders how to build
strong organizations and develop winning issue campaigns. The course covers topics such
as how to strategically plan campaigns, basics of leadership, fundraising, and other
organizing techniques.
• Continuing Education for Organizers (CEO) Training – Annually 2011-2014 – Western
Organization of Resource Councils, Billings, MT
This training is targeted for individuals who have taken POCO, and have been working as
Community Organizers for less than five years. The class digs deeper into techniques taught
at POCO and offers a more advanced look at issue campaign development.
2. Work experience:
Dakota Rural Action (DRA), Brookings, SD
Lead Organizer, Apr. 2016 – present; Organizer, May 2010 – Apr. 2016; Intern, Feb. 2009 –
May 2010
Dakota Rural Action is a 501(c)3 non-profit community organizing group. As Community
Organizer my duties include:
• Event Planning
o Serve on Planning Committee for the annual statewide South Dakota
Local Foods Conference
o Coordinate and procure speakers, foods to be served, and other logistics
for various events throughout the year including local meetings,
educational workshops, and other events
• Fundraisings and membership outreach
o Develop and execute annual giving plans
o Help write and execute grant proposals and develop grant reports
• Training community leaders, new staff, and offer ongoing support
o Help individuals develop their leadership skills
• Serving as the Farm to School State Lead for South Dakota
o Lead the SD Farm to School Taskforce, a group made up of
representatives from various state agencies, SDSU Extension, non-profit
groups, school food service directors, farmers, and more dedicated to
advancing Farm to School in South Dakota
o Connect food producers with schools to facilitate local food procurement,
farm tours, presentations and hands-on learning
o Give Farm to School presentations to schools, food service directors, the
School Nutrition Association, and the National Farm to School Network
o Serve as the South Dakota Core Partner for the National Farm to School
Network
• Participating in the development of the SD Local Foods Directory
• Managing and operating the SD Local Foods Co-op
o Train and manage volunteer staff
o Coordinate delivery logistics
o Work with a leadership committee to help plan for long-term co-op
success
• Working collaboratively with the Western Organization of Resource Councils
(WORC)
o Work on national issue campaigns through a seven state network
• Organizing and facilitating meetings with various chapters and committees
• Working with a Board of Directors
• Writing and publishing stories, fact sheets, informational materials for Dakota
Rural Action
• Working with various SD state agencies on the writing, development,
interpretation, and implementation of state level laws and regulations
SDSU International Affairs Office, Brookings, SD
Peer Advisor/Student Sustainability Coordinator, August 2008 – August 2009
Duties included:
• Informing students about study abroad options
• Organizing events dealing with environmental sustainability
• Researching advertising options and developing outreach materials
• Filing, scheduling appointments, and other general office work
• Evaluating study abroad programs
3. Community Volunteer Service:
City of Brookings Sustainability Council, Brookings, SD
Chair, 2015 – Present; Committee Member 2014-2015
As a member of the Sustainability Council I participate in Sustainability Council
meetings, help organize the City of Brookings annual Earth Day event, help coordinate
and host the monthly Green Drinks presentation, provide recommendations to the
Brookings City Council on issues relating to sustainability, and serve on sub-committees
focusing on urban agriculture and renewable energy. I have served as Chair since 2015,
for which the duties include working with City staff, leading Sustainability Council
meetings, and representing the Sustainability Council when necessary.
4. I would like to serve as a City Council Member because:
I have been proud to call Brookings my home since I was a young child. I deeply value being
involved in this community and offering my time and energy to making Brookings a thriving,
vibrant, sustainable, and welcoming place. I believe that Brookings is a leading example for
the state and the region. I would love to help continue to grow that leadership and help
make Brookings the community that others strive to be like. I also believe I have the skills
necessary to work with other members of the City Council to collectively achieve any goals
that are set. I would consider it an honor to have the opportunity to serve the people of
Brookings by acting as a City Council Member. Thank you for considering me for the
position.
5. Any other information you feel is important to the City Council Members as it considers your
appointment for City Council:
Please return your application to the City Clerk’s Office:
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone, (605) 692-6907 fax
sthornes@cityofbrookings.org
www.cityofbrookings.org
Advertising Policy – The City of Brookings will notify the public of the City Council vacancy. Notification
of vacancies will consist of a press release to local media at least two weeks prior to the appointment.
Appointment Process – Applications will be accepted until Friday, April 28, 2017 at 12:00 pm. All
applicants will be invited to attend a special May 3, 2017 City Council Meeting at 5:00 pm to provide
additional information and respond to questions. City Council action is required to approve the
appointment and is scheduled to occur on May 9, 2017. Thank you for applying!
Shari Thornes
City Clerk
520 3rd Street, Suite 230
Brookings, SD 57006
605.692.6281
sthornes@cityofbrookings.org
April 12, 2017
FOR IMMEDIATE RELEASE For more information contact:
Shari Thornes, City Clerk
Phone: (605) 697-8641
APPLICATIONS FOR BROOKINGS CITY COUNCIL MEMBER
The City of Brookings is now accepting applications for the City Council Member position that will be
vacated by Council Member Keith Corbett, who was elected as Mayor. The appointment term would be
from May 9, 2017 – April 30, 2018. Applicants must be a Brookings resident for a minimum of six
months and registered to vote in Brookings. Applications are available on the city website
(www.cityofbrookings.org) or at the City Clerk’s Office, 520 3rd Street, Suite 230, Brookings, SD 57006,
(605) 692-6281. The completed application and other required documents must be submitted to the
City Clerk no later than Friday, April 28, at 12:00 pm.
All applicants will be invited to attend a special May 3, 2017 City Council Meeting at 5:00 pm to provide
additional information and respond to questions. The City Council is scheduled to vote on the
appointment on May 9, 2017 at 6:00 pm.
Applicant Information
Name:
First Middle Last
Address:
Street
City State ZIP Code
Phone:
(work)(cell)(home)
Email:
Employer:
Occupation:
Is your residence located within the city limits of Brookings?□ YES □ NO
Are you a registered voter in the City of Brookings?□ YES □ NO
How long have you been a resident of Brookings?
1. Please list relevant education or training:
Application for Appointment for Brookings City Council
City Clerk’s Office
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone; (605) 692-6907 fax
sthornes@cityofbrookings.org
2. Work experience:
3. Community Volunteer Service:
4. I would like to serve as a City Council Member because:
5. Any other information you feel is important to the City Council Members as it considers your
appointment for City Council:
Please return your application to the City Clerk’s Office:
520 3rd Street, Suite 230 / PO Box 270
Brookings, SD 57006
(605) 692-6281 phone, (605) 692-6907 fax
sthornes@cityofbrookings.org
www.cityofbrookings.org
Advertising Policy – The City of Brookings will notify the public of the City Council vacancy. Notification
of vacancies will consist of a press release to local media at least two weeks prior to the appointment.
Appointment Process – Applications will be accepted until Friday, April 28, 2017 at 12:00 pm. All
applicants will be invited to attend a special May 3, 2017 City Council Meeting at 5:00 pm to provide
additional information and respond to questions. City Council action is required to approve the
appointment and is scheduled to occur on May 9, 2017. Thank you for applying!
Brookings City Charter Excerpt
Section 2.06 – Vacancies; Forfeiture of Office; Filling of Vacancies.
(a) Vacancies. The office of a Council Member or Mayor shall become vacant
upon the person’s death, resignation, removal from office or forfeiture of office in
any manner authorized by law.
(b) Recall. The power of recall of the Mayor or Council Members shall be allowed
as set forth in SDCL Title 9.
(c) Forfeiture of Office. The Mayor or a Council Member shall forfeit that office if the
Mayor or Council Member:
1. Lacks at any time during the term of office for which elected any qualification
for the office prescribed by this Charter or by law.
2. Violates any expressed prohibition in Section 7.02 of this Charter.
3. Fails to maintain residency within the city limits.
4. Is convicted of a felony.
5. Fails to attend at least fifty percent (50%) of the regular meetings of the
Council during a fiscal year, or three consecutive regular meetings of the
Council, without being excused by the Council.
(d) Filling of Vacancies. Filling of Vacancies. Except as provided below, a vacancy
in
the office of Mayor or of a City Council Member shall be filled for the remainder of
the unexpired term at the next regular City election. The Council by a majority vote
of all its remaining members shall appoint a qualified person to fill the vacancy until
the person elected to serve the remainder of the unexpired term takes office.
However, if the vacancy occurs less than sixty days prior to the next regular City
election, then the person appointed to fill the vacancy shall continue to serve and
the vacancy shall be filled at the regular City election immediately following the next
regular City election. Notwithstanding the requirement in Section 2.11, if at any time
the membership of the Council is reduced to less than 6, the remaining members
shall, within sixty (60) days, fill the vacancies by appointment or call for a special
election to fill the vacancies.