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Home My WebLink About1976 CAFR I ! ~~ , - i REPORT OF PtffiLIC ACCOUNTANT on the FINANCIAL AFFAIRS of CITY OF ANDOVER Anoka County Year Ended December 31, 1976 Examination was made pursuant to request or the City Council as provided for in Minn. Stat. Section 6.66. ~ ! " G. W. ANDERSON, Public Accountant, Minneapolis, 11n. Ci ty of Andover TABLE OF CONTENTS Auditor's Oninion Comments . . ~ i . 1 " . I I j i j' ~ ; . 1 J j j :I- Organization Combined Balance Sheet Statement of Construction Costs Statement of Bonded Indebtedness Summary of Receints and Disbursements Classirication-or Receipts Classification of Disbursements Statement or General Fixed Assets Statement or orricial Bonds I Reference Exhibit A Schedule A-I Schedule A-2 Exhibit B Schedule B-1 Schedule B-2 Exhibit C Exhibit D Pag-e 1 2 4 5 6 7 8 - 9 10 11 12 - 15 16 - 22 23 24 q. 'W. A~ & ,4~ieJ. PUBLIC ACCOUNTANTS MUNICIPAL AUDITING - ACCOUNTING SURVEYS ACCOUNTING SYSTEMS 5413 WOODLAWN BOUL.EVARD MINNEAPOLIS, MINNESOTA 55417 PHONE 722-9313 To the City Council 1685 Crosstown Blvd. N. W. Andover, Minnesota 55303 . J This report on an examination or the rinancial arrairs or the City or Andover, Anoka County, covers the year ended December 31, 1976 and was perrormed pursuant to request or the City Council as provided ror in Minn. Stat. Section 6.66. The examination was made in accordance with generally accepted auditing standards and accordingly included such tests or the accounting records and such other auditing procedures as were considered necessary in the circumstances. In my opinion, the accompanying balance sheet and related statements or operations present rairly the financial position of the City of Andover at December 31, 1976 and its cash transactions ror the year then ended, in conformity with generally accepted accounting principles applicable to governmental entities, applied on a basis consistent with that of the preceding fiscal year. - 1 - City of Andover COMII1ENTS ( Financial Condition The financial condition of the City and the value of its general fixed assets on December 31, 1976 are presented in the Combined Balance Sheet, Exhibit A. Values of the general fixed assets are those stated in the prior year's audit report modified by changes during the year ended December 31, 1976. ~ ~ Time Denosits Money in the treasury in excess of amounts needed to pay current obligations has been placed in interest bearing time deposits. ! i . . ~ i I . . I - -. . . i ~ I . Interest received on time deposits by the City during the year ended December 31, 1976, totaled $54,484.74, or which $1,837.09 was placed in the General Fund, $669.91 in the Federal Revenue Sharing Trust Fund, $32,667.45 in Improvement No. 75-1 Fund, $326.98 in the Improvement No. 75-2 Fund and $18,983.31 in the General Obligation Improvement Bonds of 1976 Fund. Interest bearing time deposits on December 31, 1976 totaled $798,038.20 which is 1 . ~ I j I ~ 1 I I I allocated to the several fund accounts as shown in the Combined Balance Sheet, Exhibit A. Construction Costs In Schedule A-I is presented a Statement of Construction Costs as accumulated to - 2 - City of Andover - i Construction Costs (Continued) , ~-. December 31-, 1976. The total contract costs for the several improvement projects was $2,672,783.94 less payments of $543,378.72 in the prior year and payments of $1,979,985.85 during the year ended December 31, 1976 ror a total $2,523,364.57, which leaves a balance of $149,419.37 unpaid as of December 31, 1976. . ~ ~ ~ . . ~ i i J ) . ~ I ! i . i 1 I I I J I . . i I . i 1 j I i J I i I , i J 1 I I ! ! i ~ Contracts payable at December 31, 1976 as shown in this statement do not include future engineering fees and other related costs chargeable to the incomplete construction projects. Bonded Indebtedness General Obligation Improvement conds of 1976 dated August 1, 1976 in the amount of $1,635,000.00 were issued for the purpose of providL~g money to defray the expenses incurred and to be incurred in making local improvements, pursuant to and in full conformity with the Constitution and Laws of the State of Minnesota, including Minn. Stat. Chapter 429 and are payable primarily from special assessments against property specially benefited thereby, but constitute a general obligation of the city. The proceeds from the sale of this bond issue consisted of the principal sum of $1,603,000.00 plus accrued interest of $609.39 to date of sale. The discount on the sale of bonds issued was $32,000.00~ Improvement bonds of 1976 dated November 1, 1976 in the amount of $56,000.00 were issued by the city pursuant to the Constitution and Laws of the State of Minnesota, including Minn. Stat. Chapter 429, for the purpose of defraying expense L~curred - 3 - :i i =) -\ j[ - ~i =, ~ . ~ I ~ i ! . ! i ~ i i . . ~ I ! i i 1 1 . . . ] i ~ ! t ! 1 i ! i I ~ ~ 1 ! . ! . i ! . ; ] . ~ j ~ City of Andover Bonded Indebtedness (Continued) and to be incurred in Street Improvement No. 76-6 of the city. The proceeds from the sale of bonds were $56,000.00 plus accrued interest of $155.34 to date of sale. The total future maturities on bonds outstanding at December 31, 1976 was $2,952,000.00 as compared with $1,261,000.00 at December 31, 1975. During the year ended December 31, 1976, interest payments on bonds outstanding amounted to $70,915.00. Statement of Bond and Interest Maturities at December 31, 1976 appear in Schedule A-2. Security for Deposits Assignment of securities for collateral pledged by the First National :Bank in Anoka, Anoka, was not on file with the City Treasurer at the audit date, December 31, 1976. The only_instruments on rile covering such securities consisted of trust receipts issued by the bar~ having custody of such securities. Minn. Stat. Section 118.01 reads in part as follows: . . . Any collateral so deposited shall be accompanied by an assignment thereof to the municipality designating such de- pository, which assignment shall recite that such depository shall pay over to the treasurer or his order on demand . . . G. W. Anderson Public Accountant Date field work completed: January 27, 1977 Date audit report filed: February 22, 1977 - 4 - CITY OF ANDOVER , I , ( ORGANIZATION j i ~ t , . ~ r ~ ~ . , 1 !"' j i . L ! j I j I 1 I- I City Council: Elected - Mayor - Richard J. Schneider Councilpersons - Winslow I. Holasek Robert A. Rither Gerald G. Windschitl Mary C. Vander Laan Officers: Appointed - Chairman - Richard J. Schneider Administrator - Norman J. Werner, resigned 11ar. 5, 1976 Clerk - Treasurer - Patricia K. Lindquist - 5 - Term of Offi'ce Expires Dec. 31, 1976 Dec. 31, 1976 Dec. 31, 1976 Dec. 31, 1978 Dec. 31, 1978 CITY OF ANDOVER COMBINED BALANCE SHEET December 31, 1976 Assets Cash: Treasurer's balance - General checking accounts Time deposits Undeposited Total Treasurer's balance Petty cash funds Taxes Recvivable: Delinquent Dererred Special Assessments Receivable: Delinquent Defe~ed (Note 1) Accounts receivable Due from other funds Prepaid expense Amount to be provided for bonded debt retirement Fixed assets Total Assets Note 1. Amount of interest receivable on unpaid installments of deferred special assessments receivable is not included in the above assets. * Overdrawn - 6 - Total General $ 1,163.93 798,038.20 19.584.46 $ 818,786.59 175.00 $ 63.99 78,842.06 19.546.4.6 $ 98,452.51 175.00 9,450.31 559.20 21,150.49 2.042.60 9,450.31 7,650.56 559.20 2,140,274.91 2,545.25 21,150.49 2,042.60 2,263,551.02 2.761.115.99 $8.027.301.92 !l:2!~~2~~~ EXHIBIT A i : I ~ ( :: j ~ ~ ~ ' Fund Im-provement Federal Revenue Sharing" Trust No. 75-1 No. 75-2 No. 75-4 General Obligation Improvement Bonds of 1976 General Fixed Assets Exhibit C j T $ - 579.19 $ $ 14.206.53 ,176,587.27 38.00 $ 14.206.53 $ 177,204.46 $ 279.07* 8.698.82 $ 8,419.75 $ $ 799.82 3.088.14 516.615.38 3,088.14 $ 517,415.20 . ~ i j ! " I I I i ! . i I 1 . i J I J I , I . . j I J J ., J !' j J ;; j ~ 2,005.21 1,037.60 4,607.75 772,340.60 34,115.00 13,046.65 1,320,772.66 2,545.25 476,679.40 4.854.85 4.955.93 1. 777 .060.84 $2,761.115.99 $ 14.206.53 $1.428.769.71 it 49.39.1.81 $ ~2 .12~~ 32 $3.619.856.45 $2.761,115.99 - 6 - CITY OF ANDOVER ~ Liabilities. Reserves and Fund Balance i . . Liabilities: Accounts payable Contracts payable Construction Deferred payments Metropolitan Sewer Board Due to General Fund Bonds outstanding Total Liabilities Reserves: Petty cash funds, Construction Future interest on bonds Uncollectible revenue Total Reserves Investment in fixed assets Fund balance ; i I i j J 1 Total Liabilities, Reserves and Fund Balance i . . - 7 - ~ Total General $ 5,533.87 $ 5,533.87 149,419.37 59,281.43 59.281.43 21,150.49 2.952,000.00 $3.187.385.16 $ 64,815.30 $ 175.00 $ 175.00 535,071.62 1,461,584.25 9,450.31 9,450.31 $2,006,281.18 $ 9,625.31 2,761,115.99 72,519.59 57.389.50 $8.027.}o.l_.,92 $ 131.830.11 EXHIBIT A (Continued) r Fund Improvement Federal Revenue Sharing Trust No. 75-1 No. 75-2 No. 75-4 General Obligation Improv~ment Eonds of 1976 General Fixed Assets Exhibit C . ; i - ! . 1 . . J I i i ! . . I j i I I I j 1 J ~ j . J J ] J I ~ A ~ 1 I I J I I 11 ~ -. I j -. JI j I j ." $ 1,639.02 $ 147,780.35 11,644.98 $ 7,496.19 $ 980.38 1.028.94 1.215.000.00 30.350.00 1~.650.00 1.691.000.00 $1.228.284.00 $ 37.846.19 $ 1 .630.38 ~n.839.809.29 $ 166,465.71 $ 368,605.91 34.020.00 $ 10.625.06 $ 5.497.94 1.411.441.25 $ 200.485.71 $ 10.625.06 $ 5.497.94 $1.780.047.16 14.206.53 923.56 $2.761.115.99 $ $ 1~206.53 $1.428.769,.71 $ 49.394.81 $ 22.128.32 $3.619.8'56.45 $2.761.115.99 - 7 - CITY OF ANJ)()VER STATEMENT OF CONSTRUCTION COSTS Cumulative to December 31, 1976 Imorovement No. 75-1 Fund . . i Sanitary Sewer Construction: Ceneral contract - Austin p. Keller Construction Co. Engineers and Architects - Toltz, King, Duvall, Anderson and Associates, Incorporated Surveying Sewer connection Legal services Land Insurance Printing bonds Office supplies Equipment rent Grading Soil testing Advertising notices - Hearings Bond sale Bids Total Improvement No. 75-1 Fund I I " ~ Imurovement No. 75-2 Fund ~ ~ storm Sewer Construction: General contract - Central Landscaping Company, Inc. Excavating contract - Burton Kraabel Construction, Inc. Engineers and Architects - Toltz, King, Duvall, Anderson and Associates, Incorporated Legal services Land Office supplies Advertising notices - Hearings Bids Total Improvement No. 75-2 Fund ~ ~. .. ; j '" - 8 - I , ~ i I i I ~ Original Contract $ 964,259.20 80,028.50 3,134.50 2,408.60 4,000.42 2,593.00 393.00 271.10 50.98 285.40 - 221.00 97.40 30.00 66.88 52.82 $1.057,892.80 $ 24,085.10 1,401. 79 3,749.92 1,421.31 2,585.30 71.12 23.20 $ 53.31 33.391.05 r- j . > ~ I " I . i . ~ ~ I i ! ~ 1 " ~ i . 1 j l i . i . ~ j ! ~ ~ ~ ~ i i I ~ ~ Schedule A-I Additions Deductions* Payments Contracts Year Ended Payable Prior Year Dec. 31. 1976 Dec. ~l, 1976 Total $ 30,620.56 $ 994,879.76 $ 426,861.94 $ 568,017.82 53,374.19 133,402.69 80,028.50 51,735.17 $ 1.639.02 3,134.50 3,134.50 2,408.60 2,408.60 8.00 4,008.42 4,000.42 8.00 2,593.00 2,593.00 393.00 393.00 271.10 271.10 252.37 303.35 50.98 252.37 285.40 285.40 221.00 221.00 97.40 97.40 30.00 30.00 66.88 66.88 52.82 52.82 $ 84.255.12 $1.142,147.92 $ 514.348.64 $ 626.160.26 $ 1.639.02 $ 1,070.60 $ 25,155.70 $ 19,724.13 $ 5,431.57 1,401.79 - 1,401. 79 1,288.66 5,038.58 3,749.92 1,288.66 384.85 1,806.16 1,421.31 384.85 2,585.30 2,585.30 71.12 71.12 23.20 23.20 53.31 53.31 $ 2.744.11 $ 36.135.16 $ 29.030.08 $ 7.105.08 - 8 - CITY OF ANDOVER General Oblig-ation Improvement Bonds of 1976 Fund ~ Sanitary Sewer and Storm Sewer Construction: Contract - Northern Contracting Company Street Construction: Contract - Northern Asphalt Construction, Inc. Green Acres Bituminous Surfacing: Contract - Hardrives, Inc. Green Acres Curb and Gutter: Arnold Beckman, Inc. Engineers and Architects - Toltz, King, Duvall, Anderson and Associates, Incorporated Legal services Bond expense Easements Soil exploration and testing Aerial survey Office supplies Permits Advertising for bids Total General Obligation Improvement Bonds of 1976 Fund 5 I ~ ~ Total Summary of Disbursements: Paid from - Improvement Funds General Fund for - Improvement No. 75-2 Fund General Obligation Improvement Bonds of 1976 Fund ! Total . .. ; I - 9 - . I ~ j . . ~ ~ -; Original Contract $1,043,351.51 60,246.24 43,135.70 47,973.00 l44,723.27J 4,794.05 7,308.70 5,509.00 935.95 76,250.001 30.35j 30.00 304.95 $1.434.592.72 $2.525.876_~57 Schedule A-I (Continued) r- .. j l Additions Deductions* Total Payments Contracts Year Ended Payable Prior Year Dec. 31. 1976 Dec. 31. 1976 . ~ ~ - ! I ~ . i ; ! i . j . ) I ! . ~ 'l ! $ 50,208.65 $1,093,560.16 $1,021,685.50 $ 71,874.66 3,371.87 63,618.11 63,618.11 6,074.36* 37,061.34 37,061.34 2,229.00* 45,744.00 45,744.00 14.630.98 159,354.25 128,448.56 30,905.69 4,794.05 4,794.05 7,308.70 7,308.70 5,509.00 5,509.00 935.95 935.95 76,250.00 31,250.00 45.000.00 30.35 30.35 30.00 30.00 304.95 304.95 $ 59.908.14 $1.494.500.86 $1.346.720.51 $ 147.780.35 $ 146.907,'7 $2.672.783.94 $ '54,.378.72 $1.979.9~5.85 $ 149.419.,7 ~ - - , I I ) 1 j ~ . i j i . . . ~ $1,974,073.34 5,601.57 310.94 $1.979.98'5.8'5 - 9 - j I I ~ ~ CITY OF ANDOVER STATEMENT OF BONDED INDEBTEDNESS December 31, 1976 Fund and Issue Dated Im~rovement No. 75-1 Fund General Obligation Temporary Improvement Bond of 1975 Sept. 1, 1975 . i Imnrovement No. 75-2 Fund j J ~ I ~ j . 1 Improvement Bond of 1975 Sept. 1, 1975 ImDrovement No. 75-4 Fund Improvement Bond of 1975 Sept. 1, 1975 I ~ . 3 I . . t j 3 I I 3 . 1 ~ l I ct 1 . 1 I . . I 1 General Obligation Imnrovement Bonds of 1916 Fund General Obligation Improvement Bond of 1976 Improvement Bond of- 1976 Aug. 1, 1976 Nov. 1, 1976 Total - 10 - I - r- , Interest Rate Future Maturities Bonds Interest Total to be Paid 5.60_ % $1,215,000.00 $ 34,020.00 $1,249,020.00 5.75 to 6.50 10,625.06 40,975.06 30,350.00 5.75 to 6.50 15,650.00 5,497.94 21,147.94 - ~ i 6.00 to 6.80 1,635,000.00 1,374,796.25 3,009,796.25 5.00 to 6.75 56,000.00 36.645.00 92,645.00 . . , $2,952,000.00 $1.461, 5~4.25 $~,413!. 584.25 ! . .i I j ~ . ~ - 10 - . . -. ; ~ Schedule A-2 CITY OF ANDOVER SUMHARY OF RECEIPTS AND DISBURSEMENTS Year Ended December 31, 1976 Fund Balance Jan. 1. 1976 , $ 32,632.97 4,175.65 710,458.97 1,559.44 283.48 General Federal Revenue Sharing Trust Improvement No. 75-1 Improvement No. 75-2 Improvement No. 75-4 General Obligation Improvement Bonds of 1976 Total $ 749.110.51 .. i. I ~ ! ~ ~ ~ I J j ~ j ~ -11- EXHIBIT B (---- i i Receipts Disbursements Balance Schedule B-1 Transfers Total Schedule B-2 Transfers Dec. 31, 1976 $ 484,237.15 $ 21,410.11 $ 538,280.23 $ 439,827.72 $ 98,452.51 31,446.91 35,622.56 5.92 $ 21,410.11 14,206.53 161,018.65 871,477.62 694,273.16 177,204.46 8,363.82 9,923.26 1,503.51 8,419.75 2,804.66 3,088.14 3,088.14 1,863,824.77 1.863,824. 77 1,346,409.57 517,415.20 $2.551.695.96 L21.410~~l $3. ~22.~lj~58 $2,482,019.88 .L--3l.410..11 $ 818.786.59 - 11 - ~ ~ : r :1 - i = \ I i " ~ I , CITY OF ANDOVER Schedule B-1 CLASSIFICATION OF RECEIPTS Year Ended December 31, 1976 General Fund Taxes: Current ad valorem Delinquent ad valorem Area wide apportionment Penalties and interest Total Taxes $ 99,599.67 1,108.23 3,362.74 510.98 $ 104.581.62 Licenses and Permits: Business - Cigarette Contractor Dog kennel Junk yard Nonintoxicating malt liquor Nonbusiness - Building Heating Plumbing Sewer Sanitary sewer - Connection Pumping Well Certificate of occupancy Dog Dump Horse Total Licenses and Permits $ 24.00 4,820.00 115.00 225.00 200.00 20,854.00 1,424.00 3,841.00 3,509.00 5,649.50 271.00 1,584.00 488.00 893.00 1,920.00 18.00 $ 45,835.50 Intergovernmental Revenue: Federal grants - Comprehensive Employment Training Act Work Incentive Program Anti-Recession Fiscal Aid Program State grants - Homestead credit State-aid street maintenance Local government aid Total Intergovernmental Revenue $ 31,693.22 3,437.07 3,224.00 43,973.51 13,629.00 76,741.25 $ 172,698.05 - 12 - CITY OF AN:DOVER Schedule B-1 Receipts (Continued) General Fund (Continued) Charges for Services: General government Election filing fees Zerox copies Assessment ,searches Sale of maps and ordinances Plat fees Special use Variance Rezoning Wage assignments Reporting - various Other Public safety - Dog impounding and board Energy conservation Fire service fees Sanitation - Administrative fees - sewer project Total Charges for Services $ 18.00 50.50 679.00 152.71 3,264.89 700.00 300.00 200.00 4.00 91.20 4.00 1,045.50 1,590.00 1,320.00 4.305.00 $ 13.724.80 Fines and Forfeits: County court fines $ 4.947.17 !1iscellaneous Revenue: Interest on time deposits Rentals Special assessments - Collected by COtL~ty - fire service fees Contributions - park purpose Sale of bicentennial pins Pop vending machine Sale of equipment Other Total Miscellaneous Revenue $ 1,8.3,7.09 110.00 1,320.00 7,097.70 150.00 304.80 40.00 18.84 $ 10.878.43 Nonrevenue: Revenue collected for other agencies Sewer availability charges Surcharge on building permits Escrow deposits $ 116,725.00-'"'" 2,853.92- 6,212.45 - 13 - CITY OF ANDOVER I ~~~e~ I - Receipts (Continued) f' General Fund Nonrevenue: (Continued) Refunds and reimbursements Salaries Other Total Nonrevenue Total General Fund 3,134.50 2.645.71 S 131.571.58 $ 484.237.15 Federal Revenue Sharin~ Trust Fund Intergovernmental Revenue: Federal grants -- Fiscal assistance to local governments $ 30,777.00 Miscellaneous Revenue: Interest on time deposits Total Federal Revenue Sharing Trust Fund $ 669.91 31~~46.9l Improvement No. 75-1 Fund utility Service Charges: Sewer rent Penalties Total utility Service Charges $ 2,308.20 23.00 $ 2,331.20 32,667.45 126.020.00 $ 161.018.65 Miscellaneous Revenue: Interest on time deposits Special assessments - Collected by city - principal Total Improvement No. 75-1 Fund Imnrovement No. 15-2 Fund Miscellaneous Revenue: Interest on time deposits Special assessments - Collected by city - principal Total Improvement No. 75-2 Fund $ 326.98 8.036.84- 8'263.82 $ Improvement Noo 75-4 Fund Taxes: Current ad valorum $ 201.31 - 14 - CITY OF ANDOVER ImDrovement No. 75-4 Fund (Continued) Miscellaneous Revenue: Special assessments Collected by county Total Improvement No. 75-4 Fund General Obligation Improvement Bonds of 1976 Fund Miscellaneous Revenue: Accruen interest on sale of bonds Interest on time deposits Special assessments - Collected by city - principal Aerial mapping Collections for General Fund Total Miscellaneous Revenue Nonrevenue: Sale of - General Obligation Improvement Bonds of 1973 Improvement bonds of 1976 Total Nonrevenue Total General Obligation Improvement Bonds of 1976 Fund Total Receipts to Exhibit B ! ~ - 15 - i I Schedule B-1 Receipts (Continued) $ 2,603.35 ?,804.66 $ 764.73 18,983.31 183,328.73 1,030.00 718.00 $ 204.824.77 $1,603,000.00 56,000.00 $1,659,000.00 $.1.863.824.77 $2.551. 695.96 CITY OF ANDOVER CLASSIFICATION OF DISBURS~~TS Year Ended December 31, 1976 General Fund . . . i ~ ; i, ~- General Government: Legislative - Council - Salaries Professional services - Engineering Transportation Membership dues League of Minnesota Municipalities Publication of ordinances and proceedings - Printing Executive - Hayor - Salary Transportation Administrators - Salaries Employer contributions Pension Social security Insurance Transportation Elections - Salaries Office supplies Capital outlay - Equipment Financial administration Clerk - Treasurer - Salary Employer contributions Pension Social security Insurance Surety bond premium Assessing - Salary Employer contributions Pension Social security Office supplies Transportation - 16 - Schedule B-2 $ 4,944.80 1,007.50 166.56 1,399.00 966.80 1,556.75 26.25 iW~ 9,233.16Iw 507.85 531.28 498.13 155.79_,,-- ------.- 2,898.59 137.50 1,028.12 8,688.92 v')'t" ,\;"t.1-v..;.>'" V .-'-~ 477092 497.37 252.84 125.09----." --- 2,608.23 250.69 152.57 15.41 318.00 CITY OF ANDOVER Schedule B-2 Disbursements (Continued) r' I I General Fund ,- I I I General Government: Financial administration - Assessing - (Continued) Surety bond premium Capital outlay - Equipment Independent accounting and auditing - Professional services Legal - Professional services Personnel administration Clerical - Salaries Employer contributions - Pension Social security Insurance Office supplies Communication Transportation Surety bond premium Printing Repair and maintenance Rent of equipment Miscellaneous Capital outlay - Equipment Planning and zoning - Salaries - Members Clerical Other Employer contributions - Pension Social security Office supplies Professional services Engineering Communication Printing Refunds General government buildings - Salary of custodians 37.00 131.40 2,711.26 12,004.59 ~ 11,552.00 fJ-- 624.62 f/-/ 809.88 !;../ 275.09V 2,607.36 1,303.47 204.00 313.00 158.90 127.27 2,097.87 228.66 1,091.95 ;;; ::; ~ 1 . J ! I ) ~ ~ j i 1,890.00 3 ,J1i.-80-------.. /255.00 ,(Lf (",3 215.22 157.57 72.00 5,307.80 347.43 807.03 1,846.38 2,770.55 I ::; I j i 1 I - 17 - r' I I I r 0 I , . , CITY OF ANDOVER Schedule B-2 Disbursements (Continued) General Fund General Government: General government buildings - (Continued) Employer contributions Pension Social security Insurance Supplies - Office Operating Small tools and minor equipment Communication Transportation :r:nsurance Public utility services Repair and maintenance Miscellaneous Total General Government 152.35 253.93 315.69 158.89 1,388.86 309.50 1,677.82 39.00 3,349.50 1,606.51 935.56 9.07 $ 102.162.72 Public Safety: Police protection Contractual services Fire protection - Contractual services Protective inspection - Salaries - Building orficial BUilding inspectors Clerical Employer contributions Pension Social security Insurance Supplies - Office Operating Professional services Engineering Transportation Insurance Membership dues Tuition - school Capital outlay - Equipment Surcharge on building permits Refunds $ 47,510.00 15,164.10 16,087.62 6,080.70 5,799.56_------ 1,538.24 1,522.77 1,397.48 5.88 1,110.16 110.29 1,422.60 262.00 95.00 61.50 2,737.11 1,910.39 92.00 - 18 - r- I CITY OF ANDOVER Schedule B-2 Disbursements (Continued) General Fund Public Safety: Other protection - Animal control - Clerical salaries Employer contributions Pension Operating supplies Contractual services - Dog catcher Refund Total Public Safety 41.60 2.29 35.75 4,228.01 2.00 $ 107.217.05 Public Works: Highways and streets -- Administration and engineering - Professional services - Engineering Street and alley - Salaries Employer contributions Pension Social security Supplies - Operating Repair and maintenance Professional services Engineering Legal Repair and maintenance Contractual services Miscellaneous Capi tal outlay - Land Equipment Snow and ice removal Contractual services Capital outlay ~ Equipment Street lighting - Public utility serVices Sanitation - Storm sewers - Professional services Engineering $ 559.43 2,106.86 IJ- 115. 88 t1-' 109.64[</ 1,464.17 3,133'~~-<'1\. '--~::F5cf;J3e.- . '~~ '~)' 18,'226.41 q;\II-V'Y , 484.00 r' 24,934.41 '5'00;" ~~'1 39.90 11,075.00 - 883.17 - 4,639.50 530.95 ------ 159.00 217.44 - 19 - - , CITY OF ANDOVER Schedule B-2 Disbursements (Continued) , ' I I General Fund ( . I Public Works: Sanitation - (Continued) Sanitary sewers - Salaries Employer contributions - Pension Social security' Professional services - Engineering Pumping permit Contractual services - Sewer availability charges Insect and pest control - Salaries Employer contributions Pension Social security Office supplies Transportation Gopher bounties Total Public Works 6,403.50 94.21 96.47 177.37 5.00 123,322.75 1,185.00 40.28 47.94 1.30 243.60 531.66 $ 200,828.03 ~ Recreation: Administration - Community school program Participant recreation Skating rinks - Snow removal Spectator recreation Bicentennial - Operating supplies Parks - Park areas - Salaries Employer contributions Pension Social ,security Supplies - Office Repair and maintenance Pro~essional services - Engineering Public utility serVices Repair and maintenance Real estate taxes $ 3,865.00 50.00 76.52 3,208.95 159.12 149.86 52.90 1,875.05 167.62 61.20 843.00 213.84 1 ~ - 20 [ - ( CITY OF ANDOVER r- ! i Schedule B-2 Disbursements (Continued) - i { General Fund ( , ! Recreation: Parks - (Continued) Rent Capital outlay - Building Equipment Refund Total Recreation 7.00 1,501.00 1,691.98 50.00 $ 13.973.04 Debt Service: Interest on Improvement bonds of 1975 $ 2.875.00 Miscellaneous: Unallocated general expense - Professional services - Financial consultants Other contractual services Material for resale - pop vending machine Refunds and reimbursements Payments for improvement funds To increase petty cash fund Total Miscellaneous Total General Fund $ 1,625.95 4,640.64 270.00 273.24 5,912.51 49.54 $ 12.771.88 $ 439.827.72 Federal Revenue Sharing Trust FtL~d Miscellaneous: Penalty on withdrawal from time deposits $ ,,5.92 Imnrovement No. 75-1 Fund Capital Outlay: Construction costs - Schedule A-I $ 626,160.26 $ 68,040.00 72.90 $ 68,112.90 $ 694.273.16 Debt Service: Interest on improvement bonds Paying agent" fees Total Debt Service Total Improvement No. 75-1 Fund Imnrovement No. 75-2 Fund Capital Outlay: Construction costs - Schedule A-I $ 1. 503. 51 - 21 - - r-- - I - CITY OF ANDOVER Schedule B-2 Disbursements (Continued) - r. I - I General Obligation Improvement Bonds of 1976 Fund f i I Capital Outlay: Construction costs - Schedule A-l '" ( . Total Disbursements to Exhibit B $1.346.409.57 $2.482.OlQ.88 ~ - 22 - 1 CITY OF ANDOVER STATEMENT OF GENERAL FIXED ASSETS December 31, 1976 .i General Government: Council Elections Clerk - Treasurer Assessing Personnal administration General government building Public Safety: Protective inspection Public Works: ~ighways and streets - street and alley Snow and ice removal Sanitation - Storm sewers Sani tary s e'..ers Recreation: Participant recreation - Playgrounds Skating rinks Parks - Park areas Park lighting Construction Work in Progress: Various projects - Schedule A-I Total to Exhibit A - . i . - ! ~ ] - 23 - Total $ 2,410.70 1,028.12 5,134.00 131.40 1,051.95 143,123.69 9,217.76 46,778.79 530.95 36,135.16 1,140,508.90 4,095.39 2,159.91 18,671.13 3,417.63 1.346.720.51 $2.761.11'5.99 r EXHIBIT C r-- ~ i . ~ ! l .. j i J :I - 23 - I i CITY OF AlffiOVER . STATEMENT OF OFFICIAL BONDS = Clerk - Treasurer: Patricia K. Lindquist Assessor: Charles S. Triggs James E. Thurston Public Employees Blanket Coverage Endorsement Each employee - Insuring agreement - 1 - ~~y 17, 1974 4 - Nov. 13, 1976 $10,000.00 $20,000.00 - 24 - Amount Effective Date $ 25,000.00 Jan. 10, 1976 500.00 June 1, 1974 500.00 July 1, 1976 10,000.00 May 17, 1974 20,000.00 Nov. 13, 1976 ..... .. Expires Surety EXHIBIT D Filed With Jan. 10, 1977 The North River Insurance Company City Clerk June 1, 1976 Capital Indemnity Corporation County Auditor July 1, 1978 The North River Insurance Company County Auditor Nov. 13, 1976 United States Fire Insurance Company City Clerk Nov. 13, 1977 United States Fire Insurance Comp~~y City Clerk - 24 -